<TITLE>927/407/15</TITLE>
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<P class="ps11"><FONT class="fs136"><IMG src="herb.gif" height=72 width=54></FONT></P>
<P class="ps7"><FONT class="fs47">Ãîñïîäàðñüêèé ñóä ×åðí³ã³âñüêî¿ îáëàñò³</FONT></P>
<P class="ps7"><FONT class="fs129">========================================================================================================================================================================</FONT></P>
<P class="ps7"><FONT class="fs51">²ìåíåì Óêðà¿íè</FONT></P>
<P class="ps7"><FONT class="fs50">Ð²ØÅÍÍß</FONT></P>
<P><FONT class="fs57"> </FONT><FONT class="fs53">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT class="fs49">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></P>
<P><FONT class="fs68"></FONT><FONT class="fs72"> &nbsp;09 &nbsp;</FONT><FONT class="fs67"> </FONT>&nbsp;<FONT class="fs71">&nbsp;&nbsp;êâ³òíÿ &nbsp;</FONT>2015 ðîêó &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT class="fs66">ñïðàâà ¹ </FONT><FONT class="fs70">927/407/15</FONT></P>
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<TR><TD width="100 %" class="tds9"><P class="ps10"><FONT class="fs65">Çà ïîçîâîì </FONT>Óïðàâë³ííÿ Ïåíñ³éíîãî ôîíäó Óêðà¿íè â Áàõìàöüêîìó ðàéîí³</P></TD></TR>
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<TR><TD width="100 %" class="tds11"><P class="ps10"><FONT class="fs64">Äî </FONT>Ïðèâàòíîãî àêö³îíåðíîãî òîâàðèñòâà «Áàõìàöüêå õë³áîïðèéìàëüíå ï³äïðèºìñòâî»</P></TD></TR>
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<TR><TD width="100 %" class="tds13"><P class="ps10"><FONT class="fs63">ïðî </FONT>ñòÿãíåííÿ 6464 ãðí. 66 êîï.</P></TD></TR>
<P class="ps5"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ñóääÿ &nbsp;&nbsp;À.Ñ.Ñèäîðåíêî</P>
<P class="ps7">Ïðåäñòàâíèêè ñòîð³í ñóäîâå çàñ³äàííÿ íå çÿâèëèñü</P>
<P class="ps0"> </P>
<P class="ps8"><FONT class="fs62">ÑÓÒÜ ÑÏÎÐÓ:</FONT></P>
<P class="ps4">Óïðàâë³ííÿì Ïåíñ³éíîãî ôîíäó Óêðà¿íè â Áàõìàöüêîìó ðàéîí³ (íàäàë³  ïîçèâà÷) çàÿâëåíî ïîçîâ äî ïðèâàòíîãî àêö³îíåðíîãî òîâàðèñòâà «Áàõìàöüêå õë³áîïðèéìàëüíå ï³äïðèºìñòâî» (íàäàë³  â³äïîâ³äà÷) ïðî ñòÿãíåííÿ 6 464,66 ãðí. çàáîðãîâàíîñò³ ïî â³äøêîäóâàííþ âèòðàò Ïåíñ³éíîãî ôîíäó íà âèïëàòó òà äîñòàâêó ïåíñ³é, ïðèçíà÷åíèõ íà ï³ëüãîâèõ óìîâàõ, çà ñ³÷åíü  ëþòèé 2015 ðîêó.</P>
<P class="ps4">Äî ïî÷àòêó ñóäîâîãî çàñ³äàííÿ ïîçèâà÷ íàä³ñëàâ âèòðåáóâàí³ ñóäîì äîêóìåíòè. Îäíî÷àñíî ïîçèâà÷ ïîâ³äîìèâ ïðî ï³äòðèìàííÿ çàÿâëåíèõ íèì ïîçîâíèõ âèìîã â ïîâíîìó îáñÿç³ òà ïðîñèâ ñóä ïðî ðîçãëÿä ñïðàâè çà â³äñóòíîñò³ éîãî ïîâíîâàæíîãî ïðåäñòàâíèêà.</P>
<P class="ps4">Â³äïîâ³äà÷ â³äçèâ íà ïîçîâíó çàÿâó ç äîêóìåíòàìè íà ï³äòâåðäæåííÿ ôàêò³â (îáñòàâèí) âèêëàäåíèõ â íüîìó íå íàäàâ, â ñóäîâå çàñ³äàííÿ íå çÿâèâñÿ. </P>
<P class="ps4">Ñïðàâà ðîçãëÿäàºòüñÿ íà ï³äñòàâ³ ñò. 75 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè çà íàÿâíèìè â í³é ìàòåð³àëàìè. </P>
<P class="ps4">Ðîçãëÿíóâøè ïîäàí³ äîêóìåíòè ³ ìàòåð³àëè, çÿñóâàâøè ôàêòè÷í³ îáñòàâèíè ñïðàâè, äîñë³äèâøè äîêàçè, ÿê³ ìàþòü þðèäè÷íå çíà÷åííÿ äëÿ ðîçãëÿäó ñïðàâè ³ âèð³øåííÿ ñïîðó ïî ñóò³, ãîñïîäàðñüêèé ñóä ÂÑÒÀÍÎÂÈÂ:</P>
<P class="ps4">Óõâàëîþ ãîñïîäàðñüêîãî ñóäó ×åðí³ã³âñüêî¿ îáëàñò³ â³ä 12 ñ³÷íÿ 2015 ðîêó ïîðóøåíî ïðîâàäæåííÿ ó ñïðàâ³ ¹ 927/1929/14 ïðî áàíêðóòñòâî ïðèâàòíîãî àêö³îíåðíîãî òîâàðèñòâà «Áàõìàöüêå õë³áîïðèéìàëüíå ï³äïðèºìñòâî». </P>
<P class="ps4">Çã³äíî ç àáç. 4 ÷. 8 ñò. 23 Çàêîíó Óêðà¿íè «Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì», ïîòî÷í³ êðåäèòîðè ç âèìîãàìè äî áîðæíèêà, ÿê³ âèíèêëè ï³ñëÿ ïîðóøåííÿ ïðîâàäæåííÿ ó ñïðàâ³ ïðî áàíêðóòñòâî, ìîæóòü ïðåäÿâèòè òàê³ âèìîãè ï³ñëÿ ïðèéíÿòòÿ ãîñïîäàðñüêèì ñóäîì ïîñòàíîâè ïðî âèçíàííÿ áîðæíèêà áàíêðóòîì òà â³äêðèòòÿ ë³êâ³äàö³éíî¿ ïðîöåäóðè. Äî âèçíàííÿ áîðæíèêà áàíêðóòîì ñïîðè áîðæíèêà ç êðåäèòîðàìè, ÿê³ ìàþòü ïîòî÷í³ âèìîãè äî áîðæíèêà, âèð³øóþòüñÿ øëÿõîì ¿õ ðîçãëÿäó ó ïîçîâíîìó ïðîâàäæåíí³ ãîñïîäàðñüêèì ñóäîì, ó ïðîâàäæåíí³ ÿêîãî ïåðåáóâàº ñïðàâà ïðî áàíêðóòñòâî.</P>
<P class="ps4">Â³äïîâ³äíî äî ÷. 4 ñò. 10 Çàêîíó Óêðà¿íè «Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì», ñóä, ó ïðîâàäæåíí³ ÿêîãî ïåðåáóâàº ñïðàâà ïðî áàíêðóòñòâî, âèð³øóº óñ³ ìàéíîâ³ ñïîðè ç âèìîãàìè äî áîðæíèêà, ó òîìó ÷èñë³ ñïîðè ïðî âèçíàííÿ íåä³éñíèìè áóäü-ÿêèõ ïðàâî÷èí³â (äîãîâîð³â), óêëàäåíèõ áîðæíèêîì; ñòÿãíåííÿ çàðîá³òíî¿ ïëàòè; ïîíîâëåííÿ íà ðîáîò³ ïîñàäîâèõ òà ñëóæáîâèõ îñ³á áîðæíèêà, çà âèíÿòêîì ñïîð³â, ïîâÿçàíèõ ³ç âèçíà÷åííÿì òà ñïëàòîþ (ñòÿãíåííÿì) ãðîøîâèõ çîáîâÿçàíü (ïîäàòêîâîãî áîðãó), âèçíà÷åíèõ â³äïîâ³äíî äî Ïîäàòêîâîãî êîäåêñó Óêðà¿íè, à òàêîæ ñïðàâ ó ñïîðàõ ïðî âèçíàííÿ íåä³éñíèìè ïðàâî÷èí³â (äîãîâîð³â), ÿêùî ç â³äïîâ³äíèì ïîçîâîì çâåðòàºòüñÿ íà âèêîíàííÿ ñâî¿õ ïîâíîâàæåíü êîíòðîëþþ÷èé îðãàí, âèçíà÷åíèé Ïîäàòêîâèì êîäåêñîì Óêðà¿íè.</P>
<P class="ps4">Ïðàâîâà íîðìà àíàëîã³÷íîãî çì³ñòó ì³ñòèòüñÿ ³ ó ï. 7 ÷. 1 ñò. 12 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè.</P>
<P class="ps4">Â³äïîâ³äà÷ çàðåºñòðîâàíèé â ÿêîñò³ ïëàòíèêà ñòðàõîâèõ âíåñê³â íà çàãàëüíîîáîâÿçêîâå äåðæàâíå ïåíñ³éíå ñòðàõóâàííÿ 28.09.1998ð. çà ¹ 0090.</P>
<P class="ps4">Çã³äíî ï. 2 ðîçä³ëó ÕV «Ïðèê³íöåâ³ ïîëîæåííÿ» Çàêîíó Óêðà¿íè «Ïðî çàãàëüíîîáîâÿçêîâå äåðæàâíå ïåíñ³éíå ñòðàõóâàííÿ» â³ä 09.07.2003ð. ¹ 1058-²V (äàë³  Çàêîí ¹ 1058) ïåíñ³éíå çàáåçïå÷åííÿ çàñòðàõîâàíèõ îñ³á, ÿê³ ïðàöþâàëè àáî ïðàöþþòü íà ï³äçåìíèõ ðîáîòàõ, íà ðîáîòàõ ç îñîáëèâî øê³äëèâèìè ³ îñîáëèâî âàæêèìè óìîâàìè ïðàö³ çà ñïèñêîì ¹ 1 òà íà ³íøèõ ðîáîòàõ ³ç øê³äëèâèìè ³ âàæêèìè óìîâàìè ïðàö³ çà ñïèñêîì ¹ 2 âèðîáíèöòâ, ðîá³ò, ïðîôåñ³é, ïîñàä ³ ïîêàçíèê³â, çàòâåðäæåíèõ Êàá³íåòîì Ì³í³ñòð³â Óêðà¿íè, òà çà ðåçóëüòàòàìè àòåñòàö³¿ ðîáî÷èõ ì³ñöü, íà ïîñàäàõ, ùî äàþòü ïðàâî íà ïðèçíà÷åííÿ ïåíñ³¿ çà â³êîì íà ï³ëüãîâèõ óìîâàõ àáî çà âèñëóãó ðîê³â, ÿê³ â³äïîâ³äíî äî çàêîíîäàâñòâà, ùî ä³ÿëî ðàí³øå, ìàëè ïðàâî íà ïåíñ³þ íà ï³ëüãîâèõ óìîâàõ àáî çà âèñëóãó ðîê³â, çä³éñíþºòüñÿ çã³äíî ç îêðåìèì çàêîíîäàâ÷èì àêòîì ÷åðåç ïðîôåñ³éí³ òà êîðïîðàòèâí³ ôîíäè.</P>
<P class="ps4">Äî çàïðîâàäæåííÿ ïåíñ³éíîãî çàáåçïå÷åííÿ ÷åðåç ïðîôåñ³éí³ òà êîðïîðàòèâí³ ôîíäè:</P>
<P class="ps4">1) îñîáàì, çàçíà÷åíèì â àáçàö³ ïåðøîìó öüîãî ïóíêòó, ïåíñ³¿ ïðèçíà÷àþòüñÿ çà íîðìàìè öüîãî Çàêîíó â ðàç³ äîñÿãíåííÿ ïåíñ³éíîãî â³êó òà íàÿâíîñò³ òðóäîâîãî ñòàæó, ïåðåäáà÷åíîãî Çàêîíîì Óêðà¿íè «Ïðî ïåíñ³éíå çàáåçïå÷åííÿ».</P>
<P class="ps4">Ïðè öüîìó &nbsp;çáåð³ãàºòüñÿ &nbsp;ïîðÿäîê ïîêðèòòÿ âèòðàò íà âèïëàòó ³ äîñòàâêó öèõ ïåíñ³é, ùî ä³ÿâ äî íàáðàííÿ ÷èííîñò³ öèì Çàêîíîì.</P>
<P class="ps4">Â³äïîâ³äíî äî àáç. 4 ï. 1 ñò. 2 òà àáç. 3 ï. 1 ñò. 4 Çàêîíó Óêðà¿íè «Ïðî çá³ð íà îáîâ'ÿçêîâå äåðæàâíå ïåíñ³éíå ñòðàõóâàííÿ» â³ä 26.06.1997ð. ¹ 400/97-ÂÐ (íàäàë³  Çàêîí ¹ 400/97-ÂÐ), äëÿ ïëàòíèê³â çáîðó, âèçíà÷åíèõ ïóíêòàìè 1 òà 2 ñòàòò³ 1 öüîãî Çàêîíó, êð³ì òèõ, ÿê³ º ïëàòíèêàìè ô³êñîâàíîãî ñ³ëüñüêîãîñïîäàðñüêîãî ïîäàòêó, îá'ºêòîì îïîäàòêóâàííÿ º òàêîæ ôàêòè÷í³ âèòðàòè íà âèïëàòó ³ äîñòàâêó ïåíñ³é, ïðèçíà÷åíèõ â³äïîâ³äíî äî ïóíêò³â «á» - «ç» ñòàòò³ 13 Çàêîíó Óêðà¿íè «Ïðî ïåíñ³éíå çàáåçïå÷åííÿ» äî äîñÿãíåííÿ ïðàö³âíèêàìè ïåíñ³éíîãî â³êó, ïåðåäáà÷åíîãî ñòàòòåþ 26 Çàêîíó Óêðà¿íè «Ïðî çàãàëüíîîáîâ'ÿçêîâå äåðæàâíå ïåíñ³éíå ñòðàõóâàííÿ» çà ñòàâêîþ 100 â³äñîòê³â â³ä îáºêòà îïîäàòêóâàííÿ. &nbsp;</P>
<P class="ps4">Ñòàòòåþ 1 Çàêîíó ¹ 400/97-ÂÐ âèçíà÷åíî êîëî ïëàòíèê³â çáîðó íà îáîâ'ÿçêîâå äåðæàâíå ïåíñ³éíå ñòðàõóâàííÿ, ÿêèìè, çîêðåìà, â³äïîâ³äíî äî ïóíêò³â 1 òà 2 º:</P>
<P class="ps4">1) ñóá'ºêòè ï³äïðèºìíèöüêî¿ ä³ÿëüíîñò³ íåçàëåæíî â³ä ôîðì âëàñíîñò³, ¿õ îá'ºäíàííÿ, áþäæåòí³, ãðîìàäñüê³ òà ³íø³ óñòàíîâè òà îðãàí³çàö³¿, îá'ºäíàííÿ ãðîìàäÿí òà ³íø³ þðèäè÷í³ îñîáè, à òàêîæ ô³çè÷í³ îñîáè - ñóá'ºêòè ï³äïðèºìíèöüêî¿ ä³ÿëüíîñò³, ÿê³ âèêîðèñòîâóþòü ïðàöþ íàéìàíèõ ïðàö³âíèê³â;</P>
<P class="ps4">2) ô³ë³¿, â³ää³ëåííÿ òà ³íø³ â³äîêðåìëåí³ ï³äðîçä³ëè ïëàòíèê³â ïîäàòêó, çàçíà÷åíèõ ó ïóíêò³ 1 ö³º¿ ñòàòò³, ùî íå ìàþòü ñòàòóñó þðèäè÷íî¿ îñîáè, ðîçòàøîâàí³ íà òåðèòîð³¿ ³íøî¿, í³æ ïëàòíèê çáîðó, òåðèòîð³àëüíî¿ ãðîìàäè.</P>
<P class="ps4">Ó â³äïîâ³äíîñò³ ç ï. 6.1 ²íñòðóêö³¿ ïðî ïîðÿäîê îá÷èñëåííÿ ³ ñïëàòè ñòðàõóâàëüíèêàìè òà çàñòðàõîâàíèìè îñîáàìè âíåñê³â íà çàãàëüíîîáîâÿçêîâå äåðæàâíå ïåíñ³éíå ñòðàõóâàííÿ äî Ïåíñ³éíîãî ôîíäó Óêðà¿íè, çàòâåðäæåíî¿ ïîñòàíîâîþ ïðàâë³ííÿ Ïåíñ³éíîãî ôîíäó Óêðà¿íè â³ä 19.12.2003ð. ¹ 21-1 òà çàðåºñòðîâàíî¿ â Ì³í³ñòåðñòâ³ þñòèö³¿ Óêðà¿íè 16.01.2004ð. çà ¹ 64/8663 (íàäàë³ - ²íñòðóêö³ÿ) â³äøêîäóâàííþ ï³äëÿãàþòü âèòðàòè Ïåíñ³éíîãî ôîíäó íà âèïëàòó òà äîñòàâêó &nbsp;ïåíñ³é, ïðèçíà÷åíèõ íà ï³ëüãîâèõ óìîâàõ â³äïîâ³äíî äî ÷àñòèíè 2 Ïðèê³íöåâèõ ïîëîæåíü Çàêîíó Óêðà¿íè «Ïðî çàãàëüíîîáîâ'ÿçêîâå äåðæàâíå ïåíñ³éíå ñòðàõóâàííÿ» â òàêèõ ðîçì³ðàõ:</P>
<P class="ps4">äëÿ ïëàòíèê³â, çàçíà÷åíèõ ó ï³äïóíêò³ 2.1.1 ïóíêòó 2.1 ö³º¿ ²íñòðóêö³¿ (êð³ì òèõ, ÿê³ º ïëàòíèêàìè ô³êñîâàíîãî ñ³ëüñüêîãîñïîäàðñüêîãî ïîäàòêó), - òàêîæ 100 â³äñîòê³â ôàêòè÷íèõ âèòðàò íà âèïëàòó ³ äîñòàâêó ïåíñ³é, ïðèçíà÷åíèõ â³äïîâ³äíî äî àáçàöó ïåðøîãî ÷àñòèíè 2 Ïðèê³íöåâèõ ïîëîæåíü Çàêîíó çàñòðàõîâàíèì îñîáàì, ÿê³ ïðàöþâàëè àáî ïðàöþþòü íà ðîáîòàõ ³ç øê³äëèâèìè ³ âàæêèìè óìîâàìè ïðàö³ çà ñïèñêîì ¹ 2 âèðîáíèöòâ, ðîá³ò, ïðîôåñ³é, ïîñàä ³ ïîêàçíèê³â, çàòâåðäæåíèõ Êàá³íåòîì Ì³í³ñòð³â Óêðà¿íè òà çà ðåçóëüòàòàìè àòåñòàö³¿ ðîáî÷èõ ì³ñöü, íà ïîñàäàõ, ùî äàþòü ïðàâî íà ïðèçíà÷åííÿ ïåíñ³¿ çà â³êîì íà ï³ëüãîâèõ óìîâàõ.</P>
<P class="ps4">Â³äïîâ³äíî äî ï. 2.1.1 ïëàòíèêàìè ñòðàõîâèõ âíåñê³â º, çîêðåìà, ñòðàõóâàëüíèêè:</P>
<P class="ps4">ï³äïðèºìñòâà, óñòàíîâè é îðãàí³çàö³¿, ñòâîðåí³ â³äïîâ³äíî äî çàêîíîäàâñòâà Óêðà¿íè, íåçàëåæíî â³ä ôîðì âëàñíîñò³, âèäó ä³ÿëüíîñò³ òà ãîñïîäàðþâàííÿ, îá'ºäíàííÿ ãðîìàäÿí, ïðîôñï³ëêè, ïîë³òè÷í³ ïàðò³¿ (ó òîìó ÷èñë³ ô³ë³¿, ïðåäñòàâíèöòâà, â³ää³ëåííÿ òà ³íø³ â³äîêðåìëåí³ ï³äðîçä³ëè çàçíà÷åíèõ ï³äïðèºìñòâ, óñòàíîâ, îðãàí³çàö³é, îá'ºäíàíü ãðîìàäÿí, ïðîôñï³ëîê, ïîë³òè÷íèõ ïàðò³é, ÿê³ ìàþòü îêðåìèé áàëàíñ ³ ñàìîñò³éíî âåäóòü ðîçðàõóíêè ³ç çàñòðàõîâàíèìè îñîáàìè), ô³çè÷í³ îñîáè - ñóá'ºêòè ï³äïðèºìíèöüêî¿ ä³ÿëüíîñò³ òà ³íø³ îñîáè (âêëþ÷àþ÷è þðèäè÷íèõ òà ô³çè÷íèõ îñ³á - ñóá'ºêò³â ï³äïðèºìíèöüêî¿ ä³ÿëüíîñò³, ÿê³ îáðàëè îñîáëèâèé ñïîñ³á îïîäàòêóâàííÿ - ô³êñîâàíèé ïîäàòîê, ºäèíèé ïîäàòîê òà ô³êñîâàíèé ñ³ëüñüêîãîñïîäàðñüêèé ïîäàòîê), ÿê³ âèêîðèñòîâóþòü ïðàöþ ô³çè÷íèõ îñ³á íà óìîâàõ òðóäîâîãî äîãîâîðó (êîíòðàêòó) àáî íà ³íøèõ óìîâàõ, ïåðåäáà÷åíèõ çàêîíîäàâñòâîì, àáî çà äîãîâîðàìè öèâ³ëüíî-ïðàâîâîãî õàðàêòåðó.</P>
<P class="ps4">          Ïóíêòàìè 6.4 òà 6.7 ²íñòðóêö³¿ âèçíà÷åíî, ùî ðîçì³ð ñóì äî â³äøêîäóâàííÿ íà ïîòî÷íèé ð³ê âèçíà÷àºòüñÿ îðãàíàìè Ïåíñ³éíîãî ôîíäó Óêðà¿íè ùîð³÷íî ó ðîçðàõóíêàõ ôàêòè÷íèõ âèòðàò íà âèïëàòó òà äîñòàâêó ï³ëüãîâèõ ïåíñ³é, ïðèçíà÷åíèõ â³äïîâ³äíî äî ÷àñòèíè 2 «Ïðèê³íöåâèõ &nbsp;ïîëîæåíü» Çàêîíó (çã³äíî ç äîäàòêàìè 6 òà 7), ÿê³ íàäñèëàþòüñÿ ï³äïðèºìñòâàì äî 20-ãî ñ³÷íÿ ïîòî÷íîãî ðîêó òà ïðîòÿãîì 10 äí³â ç íîâîïðèçíà÷åíèõ (ïåðåðàõîâàíèõ) ïåíñ³é.</P>
<P class="ps4">Ï³äïðèºìñòâà ùîì³ñÿöÿ äî 25-ãî ÷èñëà âíîñÿòü äî Ïåíñ³éíîãî ôîíäó çàçíà÷åíó â ðîçðàõóíêó ì³ñÿ÷íó ñóìó ôàêòè÷íèõ âèòðàò íà âèïëàòó òà äîñòàâêó ïåíñ³é, ïðèçíà÷åíèõ íà ï³ëüãîâèõ óìîâàõ.</P>
<P class="ps4">Ó ðàç³ çì³íè ðîçì³ðó ïåíñ³¿ àáî íàñòàííÿ îáñòàâèí, ÿê³ âïëèâàþòü íà ñóìó â³äøêîäóâàííÿ (ñìåðòü ïåíñ³îíåðà, çì³íà ì³ñöÿ ïðîæèâàííÿ òà ³í.), îðãàíè Ïåíñ³éíîãî ôîíäó ïîâ³äîìëÿþòü ïðî öå ï³äïðèºìñòâà â ì³ñÿ÷íèé òåðì³í ç ìîìåíòó âèíèêíåííÿ öèõ îáñòàâèí.</P>
<P class="ps4">Ñóìè ôàêòè÷íèõ âèòðàò íà âèïëàòó òà äîñòàâêó ï³ëüãîâèõ ïåíñ³é çà ïåð³îä ç äàòè ïðèçíà÷åííÿ ïåíñ³¿ äî äàòè ñêëàäàííÿ ðîçðàõóíêó ôàêòè÷íèõ âèòðàò íà âèïëàòó òà äîñòàâêó ï³ëüãîâèõ ïåíñ³é, ïðèçíà÷åíèõ â³äïîâ³äíî äî ÷àñòèíè 2 «Ïðèê³íöåâèõ &nbsp;ïîëîæåíü» Çàêîíó, ñïëà÷óþòüñÿ îäíî÷àñíî ³ç îïëàòîþ ôàêòè÷íèõ âèòðàò íà âèïëàòó òà äîñòàâêó ï³ëüãîâèõ ïåíñ³é çà ïåðøèé ïîòî÷íèé ì³ñÿöü.</P>
<P class="ps4">ßê âáà÷àºòüñÿ ç ìàòåð³àë³â ñïðàâè, â³äïîâ³äí³ ðîçðàõóíêè áóëè îòðèìàí³ â³äïîâ³äà÷åì 20.01.2015ð., ùî ï³äòâåðäæóºòüñÿ ï³äïèñîì éîãî óïîâíîâàæåíî¿ îñîáè íà êîï³¿ ðîçðàõóíêó, òà 06.02.2015ð., ùî ï³äòâåðäæóºòüñÿ ïîâ³äîìëåííÿì ïðî âðó÷åííÿ ïîøòîâîãî â³äïðàâëåííÿ.</P>
<P class="ps4">Çã³äíî äàíèõ ðîçðàõóíê³â ñóìà çàáîðãîâàíîñò³ ÏðÀÒ «Áàõìàöüêå õë³áîïðèéìàëüíå ï³äïðèºìñòâî» ïî â³äøêîäóâàííþ ôàêòè÷íèõ âèòðàò Ïåíñ³éíîãî ôîíäó íà âèïëàòó ³ äîñòàâêó ïåíñ³é, ïðèçíà÷åíèõ â³äïîâ³äíî äî ïóíêò³â «á» - «ç» ñòàòò³ 13 Çàêîíó Óêðà¿íè «Ïðî ïåíñ³éíå çàáåçïå÷åííÿ», çà ñ³÷åíü  ëþòèé 2015 ðîêó ñòàíîâèòü 6464,66 ãðí.</P>
<P class="ps4">Íà ìîìåíò ðîçãëÿäó ñïðàâè äîêàç³â ïîãàøåííÿ çàáîðãîâàíîñò³ â ïîâíîìó îáñÿç³ â³äïîâ³äà÷ íå íàäàâ.</P>
<P class="ps4">Çà òàêèõ îáñòàâèí ïîçîâí³ âèìîãè º îá´ðóíòîâàíèìè ³ ï³äëÿãàþòü çàäîâîëåííþ ó ïîâíîìó îáñÿç³.</P>
<P class="ps4">Â³äïîâ³äíî äî ÷. 3 ñò. 49 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, ñóäîâèé çá³ð, â³ä ñïëàòè ÿêîãî ïîçèâà÷ ó âñòàíîâëåíîìó ïîðÿäêó çâ³ëüíåíèé, ñòÿãóºòüñÿ ç â³äïîâ³äà÷à â äîõîä áþäæåòó ïðîïîðö³éíî ðîçì³ðó çàäîâîëåíèõ âèìîã, ÿêùî â³äïîâ³äà÷ íå çâ³ëüíåíèé â³ä ñïëàòè ñóäîâîãî çáîðó.</P>
<P class="ps4">Êåðóþ÷èñü ï. 2 ðîçä³ëó ÕV «Ïðèê³íöåâ³ ïîëîæåííÿ» Çàêîíó Óêðà¿íè «Ïðî çàãàëüíîîáîâÿçêîâå äåðæàâíå ïåíñ³éíå ñòðàõóâàííÿ», ñò. ñò. 1, 2, 4 Çàêîíó Óêðà¿íè «Ïðî çá³ð íà îáîâ'ÿçêîâå äåðæàâíå ïåíñ³éíå ñòðàõóâàííÿ», ñò. ñò. 10, 23 Çàêîíó Óêðà¿íè «Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì», ñò. ñò. 12, 49, 75, 82  85 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, ãîñïîäàðñüêèé ñóä</P>
<P class="ps8"><FONT class="fs61">ÂÈÐ²ØÈÂ:</FONT></P>
<P class="ps4">Ïîçîâ çàäîâîëüíèòè ïîâí³ñòþ.</P>
<P class="ps4">Íàêàç âèäàòè ï³ñëÿ íàáðàííÿ ð³øåííÿì çàêîííî¿ ñèëè. </P>
<P class="ps4">Íàêàç âèäàòè ï³ñëÿ íàáðàííÿ ð³øåííÿì çàêîííî¿ ñèëè.</P>
<P class="ps3"><FONT class="fs60">Ñóääÿ &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT class="fs59">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;À.Ñ.Ñèäîðåíêî</FONT></P>
<P class="ps6"><FONT class="fs131">                                        </FONT><FONT class="fs134"> </FONT></P>
<P><FONT class="fs55">.</FONT><FONT class="fs133">           </FONT></P>