Правительство РФ намерено уточнить размер незначительных сумм задолженности по страховым взносам

Наталья Ключевская

Правительство РФ намерено уточнить размер незначительных сумм задолженности по страховым взносам
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Кабинет министров инициировал внесение поправок в Федеральный закон от 24 июля 1998 г. № 125-ФЗ «Об обязательном социальном страховании от несчастных случаев на производстве и профессиональных заболеваний». Соответствующий законопроект сегодня поступил в Госдуму. 

Предлагается1 увеличить суммы страховых взносов на обязательное социальное страхование от несчастных случаев на производстве и профессиональных заболеваний, пеней и штрафов, подлежащих взысканию в принудительном порядке за счет имущества должника, с 500 руб. до 3 тыс. руб. Аналогичная сумма предусмотрена для случаев взыскания соответствующих средств территориальными органами ФСС России, в том числе в судебном порядке, за счет денежных средств, находящихся на счетах страхователя.

Такие поправки обусловлены необходимостью унификации федерального законодательства в части взыскания незначительных сумм задолженности. Так, Федеральным законом от 12 марта 2014 г. № 34-ФЗ «О внесении изменений в Федеральный закон «О судебных приставах» и Федеральный закон «Об исполнительном производстве» уже установлено ограничение минимальной суммы взыскания, при наличии которой может быть наложен арест на имущество должника (в размере 3 тыс. руб.).

Ожидается, что предлагаемые поправки позволят снизить поступление на исполнение в ФССП России актов уполномоченных органов о взыскании незначительных сумм задолженности по фискальным платежам. Это, в свою очередь, будет способствовать повышению результативности работы, а также более эффективному осуществлению возложенных на ФССП России задач. В пояснительной записке к законопроекту подчеркивается, что реализация предусмотренных им положений не повлечет никаких социально-экономических, финансовых и иных последствий, в том числе для субъектов предпринимательской и иной экономической деятельности.

В случае одобрения законодательной инициативы она вступит в силу с 1 января 2020 года._____________________________

1 С текстом законопроекта № 831096-7 «О внесении изменений в Федеральный закон «Об обязательном социальном страховании от несчастных случаев на производстве и профессиональных заболеваний» в части совершенствования процедуры взыскания незначительных сумм задолженности по страховым взносам» и материалами к нему можно ознакомиться на официальном сайте Госдумы.

Источник: garant.ru

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