Екатерина Уцына
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Правительство РФ внесло в Госдуму законопроект, предусматривающий изменения норм КоАП. Касаются они порядка привлечения к административной ответственности должностных лиц и индивидуальных предпринимателей. Информация о законопроекте размещена на официальном сайте Правительства РФ.
В настоящее время установлено, что за непредставление в ПФР в установленный законодательством срок сведений (документов), необходимых для ведения индивидуального (персонифицированного) учета в системе обязательного пенсионного страхования предусмотрен административный штраф в размере от 300 до 500 руб. (ст. 15.33.2 КоАП РФ). Аналогичные последствия будут и при отказе от предоставления сведений, а также в случае их предоставления, но в неполном или искаженном виде. Такая ответственность предусматривается как для должностных лиц, так и ИП.
Однако в феврале этого года Конституционный Суд Российской Федерации вынес постановление, признающее данную норму неконституционной в части привлечения к ответственности ИП (постановление КС РФ от 4 февраля 2019 года №8-П). Дело в том, что в соответствии с нормой КоАП РФ предприниматель привлекается к ответственности дважды. Для аналогичного правонарушения уже предусмотрена статья 17 Федерального закона от 1 апреля 1996 г. № 27-ФЗ. Поэтому законопроект предлагает дополнить ст. 15.33.2 КоАП РФ абзацем, исключающим из лиц, привлекаемых к ответственности, предпринимателей.
Такой порядок не будет нововведением, аналогичная норма уже предусмотрена в КоАП РФ за нарушение порядка и сроков представления сведений в территориальные органы ФСС России (ст. 15.33 КоАП РФ).
Напомним, что срок предоставления сведений по форме СЗВ-М является 15 число каждого месяца, следующего за отчетным (п. 2.2 ст. 11 Федерального закона от 1 апреля 1996 г. № 27-ФЗ).
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