За допущенные ошибки в сведениях по форме СЗВ-М по старым периодам страхователя не оштрафуют

Евгений Шелест

За допущенные ошибки в сведениях по форме СЗВ-М по старым периодам страхователя не оштрафуют
nazarov.dnepr@gmail.com / Depositphotos.com

Суды трех инстанций поддержали страхователя в отсутствии оснований для взыскания штрафа в размере 500 руб. в связи с представлением 6 мая 2016 года сведений по форме СЗВ-М за апрель с ошибкой (Определение Верховного Суда Российской Федерации от 28 сентября 2018 г. № 309-КГ18-14482).

В ходе судебного разбирательства установлено, что допущенная ошибка при представлении в ПФР исходных сведений о застрахованных лицах является технической опечаткой. Об обнаруженной ошибке Управление ПФР сообщило организации. В дальнейшем общество исправило ошибку посредством направления 30 мая 2016 года дополняющей формы СЗВ-М, содержащей откорректированные сведения. Данное право закреплено в ст. 15 Федерального закона от 1 апреля 1996 г. № 27-ФЗ «Об индивидуальном (персонифицированном) учете в системе обязательного пенсионного страхования». Однако по действующим на тот момент правилам не было предусмотрено условий, когда страхователь освобождался от штрафных санкций в связи с подачей исправленной формы (п. 34 Инструкции о порядке ведения индивидуального (персонифицированного) учета сведений о застрахованных лицах (утв. приказом Минздравсоцразвития России от 14 декабря 2009 г. № 987н). Но суд кассационной инстанции учел разъяснения ПФР, согласно которым в случае устранения страхователем обнаруженных фондом ошибок в двухнедельный срок, штраф может не применяться (письмо ПФР от 14 декабря 2004 г. № КА-09-25/13379 «О применении финансовых санкций в соответствии со статьей 17 Федерального закона от 1 апреля 1996 г. № 27-ФЗ»).

Может ли быть снижена сумма штрафа при нарушении сроков сдачи СЗВ-М в связи с отсутствием умысла? Узнайте из материала «В каких случаях при нарушении сроков сдачи СЗВ-М сумма штрафа может быть снижена» в «Энциклопедии решений. Налоги и взносы» интернет-версии системы ГАРАНТ. Получите полный доступ на 3 дня бесплатно!

ВС РФ согласился с позицией нижестоящих судов в том, что при таких обстоятельствах действия страхователя не могут быть расценены как представление недостоверных сведений, не позволяющих вести индивидуальный (персонифицированный) учет в системе обязательного пенсионного страхования. По итогам судебного разбирательства юрлицу отказано в передаче кассационной жалобы для рассмотрения в судебном заседании Судебной коллегии по экономическим спорам ВС РФ.

Напомним, что в настоящее время финансовые санкции не применяются, если страхователь исправит ошибку в течение пяти рабочих дней со дня получения данного уведомления фонда об обнаружении ошибки на основании абз. 2 п. 39 Инструкции о порядке ведения индивидуального (персонифицированного) учета сведений о застрахованных лицах, утв. приказом Минтруда России от 21 декабря 2016 г. № 766н. Данный документ действует с 19 февраля 2017 года.

Источник: garant.ru

459 комментария

Good day! This post could not be written any better! Reading this post reminds me of my good old room mate! He always kept talking about this. I will forward this write-up to him. Pretty sure he will have a good read. Thanks for sharing!

I haven?¦t checked in here for some time since I thought it was getting boring, but the last several posts are great quality so I guess I?¦ll add you back to my everyday bloglist. You deserve it my friend 🙂

I was wondering if you ever thought of changing the structure of your blog? Its very well written; I love what youve got to say. But maybe you could a little more in the way of content so people could connect with it better. Youve got an awful lot of text for only having 1 or two pictures. Maybe you could space it out better?

Great – I should definitely pronounce, impressed with your site. I had no trouble navigating through all tabs and related information ended up being truly easy to do to access. I recently found what I hoped for before you know it at all. Quite unusual. Is likely to appreciate it for those who add forums or anything, web site theme . a tones way for your client to communicate. Nice task.

Undeniably believe that which you said. Your favorite justification appeared to be on the internet the simplest thing to be aware of. I say to you, I definitely get annoyed while people think about worries that they plainly don’t know about. You managed to hit the nail upon the top and defined out the whole thing without having side-effects , people can take a signal. Will likely be back to get more. Thanks

I have been exploring for a little for any high-quality articles or weblog posts in this kind of area . Exploring in Yahoo I finally stumbled upon this site. Studying this info So i am glad to express that I’ve an incredibly good uncanny feeling I discovered just what I needed. I so much for sure will make sure to do not forget this website and provides it a look regularly.

Hello very cool website!! Man .. Excellent .. Superb .. I will bookmark your blog and take the feeds also?KI am satisfied to find numerous helpful info right here within the post, we’d like work out more techniques on this regard, thank you for sharing. . . . . .

Excellent beat ! I would like to apprentice while you amend your website, how can i subscribe for a blog site? The account aided me a acceptable deal. I had been a little bit acquainted of this your broadcast provided bright clear concept

certainly like your website but you have to take a look at the spelling on quite a few of your posts. Several of them are rife with spelling problems and I in finding it very bothersome to tell the reality however I will surely come again again.

I’m really enjoying the theme/design of your web site. Do you ever run into any browser compatibility problems? A handful of my blog readers have complained about my blog not operating correctly in Explorer but looks great in Chrome. Do you have any solutions to help fix this issue?

Do you have a spam problem on this site; I also am a blogger, and I was curious about your situation; we have created some nice practices and we are looking to trade methods with other folks, be sure to shoot me an email if interested.

Its like you read my mind! You seem to know so much approximately this, such as you wrote the book in it or something. I think that you can do with some to pressure the message home a little bit, but instead of that, this is fantastic blog. A fantastic read. I’ll certainly be back.

It is really a great and useful piece of information. I’m glad that you shared this helpful information with us. Please keep us informed like this. Thank you for sharing.

Excellent beat ! I would like to apprentice while you amend your web site, how could i subscribe for a weblog web site? The account helped me a acceptable deal. I have been tiny bit familiar of this your broadcast provided vibrant transparent concept

Hi there, i read your blog occasionally and i own a similar one and i was just curious if you get a lot of spam comments? If so how do you protect against it, any plugin or anything you can recommend? I get so much lately it’s driving me mad so any assistance is very much appreciated.

Excellent blog! Do you have any hints for aspiring writers? I’m hoping to start my own site soon but I’m a little lost on everything. Would you propose starting with a free platform like WordPress or go for a paid option? There are so many choices out there that I’m completely confused .. Any tips? Kudos!

Good day very cool website!! Guy .. Beautiful .. Superb .. I will bookmark your site and take the feeds additionally?KI am glad to find so many useful information here in the put up, we’d like work out more strategies in this regard, thanks for sharing. . . . . .

Hiya very nice web site!! Man .. Beautiful .. Wonderful .. I will bookmark your site and take the feeds alsoKI’m happy to find so many useful information here within the submit, we’d like develop more strategies on this regard, thank you for sharing. . . . . .

Good – I should definitely pronounce, impressed with your web site. I had no trouble navigating through all tabs and related info ended up being truly simple to do to access. I recently found what I hoped for before you know it at all. Reasonably unusual. Is likely to appreciate it for those who add forums or anything, web site theme . a tones way for your customer to communicate. Excellent task.

hello!,I really like your writing very a lot! proportion we communicate more about your article on AOL? I require a specialist in this house to unravel my problem. Maybe that is you! Having a look forward to see you.

I love your blog.. very nice colors & theme. Did you make this website yourself or did you hire someone to do it for you? Plz answer back as I’m looking to create my own blog and would like to know where u got this from. thank you

Thanx for the effort, keep up the good work Great work, I am going to start a small Blog Engine course work using your site I hope you enjoy blogging with the popular BlogEngine.net.Thethoughts you express are really awesome. Hope you will right some more posts.

Hey there would you mind letting me know which hosting company you’re using? I’ve loaded your blog in 3 different internet browsers and I must say this blog loads a lot quicker then most. Can you recommend a good web hosting provider at a fair price? Kudos, I appreciate it!

obviously like your website however you have to test the spelling on several of your posts. Many of them are rife with spelling issues and I to find it very troublesome to tell the reality on the other hand I will certainly come again again.

You really make it seem so easy with your presentation but I find this topic to be really something which I think I would never understand. It seems too complicated and very broad for me. I am looking forward for your next post, I’ll try to get the hang of it!

It’s rare to find content that strikes a perfect balance between informative and engaging, but your posts consistently hit the mark. Your ability to delve into complex topics and make them understandable is invaluable. Thank you for elevating the discourse in your field.

«Discovering your post has been the highlight of my day! Your insights are not only valuable but presented in such an engaging manner. It’s a pleasure to find content that both educates and entertains. I’m truly grateful for the effort you put into your work. Looking forward to more!»

«This post is nothing short of brilliant! Your unique perspective and insightful analysis have left me thoroughly impressed. It’s rare to find content that is both enlightening and enjoyable to read. You’ve outdone yourself with this one. My sincere thanks for sharing!»

«I’m genuinely impressed by the quality of this post. The way you’ve presented the information, with both depth and clarity, is outstanding. It’s clear you have a strong grasp of the subject, and your passion for sharing knowledge is admirable. I learned a lot and felt very inspired. Keep up the great work!»

This post was a joy to read from beginning to end! Your expertise on the subject shines through in every paragraph, making complex topics accessible and interesting. Your passion for the subject matter is infectious, and I can’t wait to see what topic you tackle next. Excellent job.

Your post captivated me from the first word to the last. The meticulous care with which you craft your articles is evident and truly appreciated. It’s clear you’re not just sharing information but also imparting wisdom. Your blog has become a must-visit for me.

I just could not depart your site prior to suggesting that I really enjoyed the standard information a person provide for your visitors? Is going to be back often to check up on new posts

What i don’t understood is in fact how you’re no longer really a lot more smartly-liked than you might be right now. You are so intelligent. You know thus considerably when it comes to this matter, produced me personally consider it from numerous various angles. Its like men and women aren’t interested unless it?¦s one thing to do with Woman gaga! Your individual stuffs great. At all times care for it up!

With havin so much content do you ever run into any issues of plagorism or copyright violation? My blog has a lot of unique content I’ve either authored myself or outsourced but it appears a lot of it is popping it up all over the internet without my authorization. Do you know any techniques to help reduce content from being stolen? I’d really appreciate it.

Hello there, just was alert to your blog thru Google, and found that it’s really informative. I am gonna be careful for brussels. I’ll be grateful when you continue this in future. A lot of folks can be benefited from your writing. Cheers!

Hello! I know this is kinda off topic nevertheless I’d figured I’d ask. Would you be interested in trading links or maybe guest writing a blog article or vice-versa? My website covers a lot of the same subjects as yours and I believe we could greatly benefit from each other. If you might be interested feel free to send me an e-mail. I look forward to hearing from you! Great blog by the way!

The very crux of your writing while appearing agreeable originally, did not really settle perfectly with me after some time. Somewhere within the paragraphs you were able to make me a believer unfortunately only for a while. I still have got a problem with your leaps in logic and you might do well to help fill in all those gaps. If you actually can accomplish that, I would undoubtedly be impressed.

What Is FitSpresso? The effective weight management formula FitSpresso is designed to inherently support weight loss. It is made using a synergistic blend of ingredients chosen especially for their metabolism-boosting and fat-burning features.

There are certainly a whole lot of particulars like that to take into consideration. That is a nice level to deliver up. I supply the thoughts above as basic inspiration however clearly there are questions just like the one you bring up where a very powerful factor will be working in honest good faith. I don?t know if best practices have emerged round things like that, however I’m certain that your job is clearly recognized as a fair game. Both girls and boys really feel the impression of just a moment’s pleasure, for the rest of their lives.

Добавить комментарий

*

пятнадцать − 13 =