КС РФ: нельзя дважды подвергать административному наказанию за нарушения порядка представления сведений о персонифицированном учете в системе ОПС

Екатерина Чернявская

КС РФ: нельзя дважды подвергать административному наказанию за нарушения порядка представления сведений о персонифицированном учете в системе ОПС
alexmillos / Depositphotos.com

Конституционный Суд Российской Федерации пришел к указанному выводу, рассмотрев жалобу гражданки Э., являющейся ИП. Заявительница представила сведения о работающих у нее застрахованных лицах за сентябрь 2017 года только в ноябре того года. За это ее оштрафовали на сумму 500 руб. (ч. 3 ст. 17 Федерального закона от 1 апреля 1996 г. № 27-ФЗ «Об индивидуальном (персонифицированном) учете в системе обязательного пенсионного страхования», далее – закон о персонифицированном учете в системе ОПС). Однако впоследствии гражданку Э. подвергли еще одной санкции – штрафу в размере 300 руб. в соответствии со ст. 15.33.2. КоАП. Напомним, указанной нормой предусмотрена административная ответственность за нарушение порядка и сроков представления сведений (документов) об индивидуальном (персонифицированном) учете в системе ОПС в органы ПФР. 

Таким образом, заявительницу дважды наказали за одно и то же деяние, на что она и ее представители безуспешно пытались указать в ходе судебных разбирательств. Суды же обосновали свою позицию тем, что первый штраф в соответствии с ч. 3 ст. 17 закона о персонифицированном учете в системе ОПС был назначен ей как страхователю, а второй по ст. 15.33.2. КоАП РФ – как должностному лицу, ответственному за свое предприятие и наемных работников. Гражданка Э. не согласилась с такой трактовкой правовых норм и обратилась в КС РФ.

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Суд встал на сторону заявительницы, отметив, что никто не может нести административную ответственность дважды за одно и то же правонарушение (ч. 5 ст. 4.1 КоАП РФ). КС РФ обратил внимание на тот факт, что в рассматриваемой ситуации ИП оказывается в худшем положении по сравнению с другими категориями страхователей (Постановление КС РФ от 1 февраля 2019 г. № 8-П). Речь идет о юрлицах и гражданах, которые принимают сотрудников на работу по трудовому договору, а также заключают гражданско-правовые договоры, на вознаграждения по которым начисляются страховые взносы, однако не могут быть оштрафованы дважды за нарушение порядка и сроков представления сведений (документов) об индивидуальном (персонифицированном) учете в системе ОПС в органы ПФР. В итоге Суд признал ст. 15.33.2. КоАП РФ, противоречащей Конституции РФ в части, позволяющей дважды наказывать за одно и то же деяние, и указал законодателю внести в законодательство необходимые изменения. Как отмечается в постановлении КС РФ, решения в отношения заявительницы будут пересмотрены.

Источник: garant.ru

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