<TITLE>913/341/15</TITLE>
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<TR><TD width="100 %" class="tds1"><P class="ps9"><FONT class="fs148"><IMG src="herb.gif" height=72 width=54></FONT></P></TD></TR>
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<P class="ps1"><FONT class="fs88">²ÌÅÍÅÌ ÓÊÐÀ¯ÍÈ</FONT></P>
<P class="ps0"><FONT class="fs87">Ð²ØÅÍÍß</FONT></P>
<P><FONT class="fs63">31 ñåðïíÿ 2015 ðîêó</FONT><FONT class="fs143">                                                             Ñïðàâà ¹ 913/341/15</FONT></P>
<P class="ps2"><FONT class="fs142">                                                                                Ïðîâàäæåííÿ ¹13/913/341/15</FONT></P>
<P class="ps2"><FONT class="fs141">Çà ïîçîâîì &nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT class="fs98">Óïðàâë³ííÿ ïåíñ³éíîãî ôîíäó Óêðà¿íè â ì. Ñºâºðîäîíåöüêó </FONT></P>
<P class="ps2"><FONT class="fs97">                    Ëóãàíñüêî¿ îáëàñò³,</FONT><FONT class="fs140"> ì. Ñºâºðîäîíåöüê Ëóãàíñüêî¿ îáëàñò³</FONT><FONT class="fs96"> &nbsp;&nbsp;</FONT></P>
<P class="ps2"><FONT class="fs137"> &nbsp;&nbsp;&nbsp;&nbsp;Ëóãàíñüêî¿ îáëàñò³ </FONT></P>
<P><FONT class="fs136">ïðî</FONT><FONT class="fs94"> ñòÿãíåííÿ 26 390 ãðí. 55 êîï., &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></P>
<P class="ps2"><FONT class="fs135">Ñóääÿ </FONT><FONT class="fs93">ßðåñüêî Á.Â.</FONT></P>
<P><FONT class="fs134">Ñåêðåòàð ñóäîâîãî çàñ³äàííÿ - ïîì³÷íèê ñóää³ Íîã³í Ñ.Ì.</FONT></P>
<P><FONT class="fs133">Ó çàñ³äàíí³ áðàëè ó÷àñòü</FONT></P>
<P><FONT class="fs132">Â³ä ïîçèâà÷à  íå ïðèáóâ;</FONT></P>
<P><FONT class="fs131">Â³ä â³äïîâ³äà÷à  íå ïðèáóâ.</FONT></P>
<P class="ps3"><FONT class="fs129">Â³äïîâ³äà÷ áóâ íàëåæíèì ÷èíîì ïîâ³äîìëåíèé ïðî ÷àñ ³ ì³ñöå ñëóõàííÿ ñïðàâè.</FONT></P>
<P class="ps3"><FONT class="fs128">Â³äïîâ³äà÷ íà ìîìåíò ðîçãëÿäó ñïðàâè â³äçèâó íå íàäàâ, ó÷àñò³ ñâîãî ïðåäñòàâíèêà ó ñóäîâîìó çàñ³äàíí³ íå çàáåçïå÷èâ â çâÿçêó ç ÷èì ñóä ðîçãëÿäàº ñïðàâó çà íàÿâíèìè â í³é ìàòåð³àëàìè.</FONT></P>
<P class="ps3"><FONT class="fs127">Äîñë³äèâøè îáñòàâèíè ñïðàâè, âèòðåáóâàí³ ñóäîì òà íàäàí³ ñòîðîíàìè äîêàçè íà ï³äòâåðäæåííÿ ñâî¿õ äîâîä³â, ñóä </FONT></P>
<P class="ps4"><FONT class="fs92">â ñ ò à í î â è â:</FONT></P>
<P class="ps3"><FONT class="fs125">Çã³äíî ç ïóíêòîì 1 ñò. 1 Çàêîíó Óêðà¿íè Ïðî çá³ð íà îáîâ'ÿçêîâå äåðæàâíå ïåíñ³éíå ñòðàõóâàííÿ ïëàòíèêàìè çáîðó íà îáîâ'ÿçêîâå äåðæàâíå ïåíñ³éíå ñòðàõóâàííÿ º 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</FONT></P>
<P class="ps3"><FONT class="fs124">Â³äïîâ³äíî äî ïóíêòó 1 ñòàòò³ 2 Çàêîíó Óêðà¿íè Ïðî çá³ð íà îáîâ'ÿçêîâå äåðæàâíå ïåíñ³éíå ñòðàõóâàííÿ îäíèì ç îá'ºêò³â îïîäàòêóâàííÿ äëÿ ïëàòíèê³â çáîðó, âèçíà÷åíèõ ïóíêòîì 1 ñòàòò³ 1 âêàçàíîãî Çàêîíó, º ôàêòè÷í³ âèòðàòè íà âèïëàòó ³ äîñòàâêó ïåíñ³é, ïðèçíà÷åíèõ â³äïîâ³äíî äî ïóíêò³â à 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.</FONT></P>
<P class="ps3"><FONT class="fs123">Çà ïðèïèñàìè ï. 6.1 ²íñòðóêö³¿ ïðî ïîðÿäîê îá÷èñëåííÿ ³ ñïëàòè ñòðàõóâàëüíèêàìè òà çàñòðàõîâàíèìè îñîáàìè âíåñê³â çàãàëüíîîáîâ'ÿçêîâå äåðæàâíå ïåíñ³éíå ñòðàõóâàííÿ äî Ïåíñ³éíîãî ôîíäó Óêðà¿íè, çàòâåðäæåíî¿ ïîñòàíîâîþ ïðàâë³ííÿ Ïåíñ³éíîãî ôîíäó Óêðà¿íè â³ä 19.12.2003 ¹ 21-1 (äàë³  ²íñòðóêö³ÿ ¹ 21-1), â³äøêîäóâàííþ ï³äëÿãàþòü âèòðàòè Ïåíñ³éíîãî ôîíäó íà âèïëàòó ³ äîñòàâêó ïåíñ³é, ïðèçíà÷åíèõ íà ï³ëüãîâèõ óìîâàõ â³äïîâ³äíî äî ÷àñòèíè 2 Ïðèê³íöåâèõ ïîëîæåíü Çàêîíó Óêðà¿íè Ïðî çàãàëüíîîáîâ'ÿçêîâå äåðæàâíå ïåíñ³éíå ñòðàõóâàííÿ. </FONT></P>
<P class="ps3"><FONT class="fs122">Â³äïîâ³äíî äî ï. 6.4. ²íñòðóêö³¿, ðîçì³ð ñóì äî â³äøêîäóâàííÿ íà ïîòî÷íèé ð³ê âèçíà÷àºòüñÿ â³ää³ëàìè äîõîä³â îðãàí³â Ïåíñ³éíîãî ôîíäó Óêðà¿íè ùîð³÷íî â ïîâ³äîìëåííÿõ ïðî ðîçðàõóíîê ñóì ôàêòè÷íèõ âèòðàò íà âèïëàòó òà äîñòàâêó ï³ëüãîâèõ ïåíñ³é, ïðèçíà÷åíèõ â³äïîâ³äíî äî ÷àñòèíè 2 Ïðèê³íöåâèõ ïîëîæåíü Çàêîíó Óêðà¿íè Ïðî çàãàëüíîîáîâ'ÿçêîâå äåðæàâíå ïåíñ³éíå ñòðàõóâàííÿ (çã³äíî ç äîäàòêàìè äî ²íñòðóêö³¿ ¹ 6 òà ¹ 7), ÿê³ íàäñèëàþòüñÿ ï³äïðèºìñòâàì äî 20-ãî ñ³÷íÿ ïîòî÷íîãî ðîêó òà ïðîòÿãîì 10 äí³â ç íîâîïðèçíà÷åíèõ (ïåðåðàõîâàíèõ) ïåíñ³é.</FONT></P>
<P class="ps3"><FONT class="fs121">Ðîçðàõóíêè ñêëàäàþòüñÿ íà ï³äñòàâ³ â³äîìîñòåé â³ää³ë³â ç ïðèçíà÷åííÿ ïåíñ³é îðãàí³â Ïåíñ³éíîãî ôîíäó Óêðà¿íè, ÿê³ ïîäàþòüñÿ çã³äíî ç äîäàòêîì 8 òà äîäàòêîì 8à äî 1 ñ³÷íÿ ïîòî÷íîãî ðîêó òà ïðîòÿãîì 10 äí³â ç äíÿ ïðèéíÿòòÿ ð³øåííÿ ïðî ïðèçíà÷åííÿ íîâî¿ ïåíñ³¿. (ï.6.5. ²íñòðóêö³¿ ¹ 21-1).</FONT></P>
<P class="ps3"><FONT class="fs120">Çã³äíî ç Çàêîíîì Óêðà¿íè Ïðî çàãàëüíîîáîâ'ÿçêîâå äåðæàâíå ïåíñ³éíå ñòðàõóâàííÿ, ï. 2 ÷. 2 Ïðèê³íöåâèõ ïîëîæåíü îêðåìèì êàòåãîð³ÿì ïðàö³âíèê³â çàëåæíî â³ä óìîâ ïðàö³ çà ðåçóëüòàòàìè àòåñòàö³¿ ðîáî÷èõ ì³ñöü ìîæóòü ïðèçíà÷àòèñÿ ïåíñ³¿ çà ðàõóíîê êîøò³â ï³äïðèºìñòâ òà îðãàí³çàö³é, àëå íå ðàí³øå í³æ çà 5 ðîê³â äî äîñÿãíåííÿ â³êó, ïåðåäáà÷åíîãî ñòàòòåþ 26 öüîãî Çàêîíó, â ïîðÿäêó, âèçíà÷åíîìó Êàá³íåòîì Ì³í³ñòð³â Óêðà¿íè.</FONT></P>
<P class="ps3"><FONT class="fs119">Â³äïîâ³äíî äî ïóíêòó 6.9 ²íñòðóêö³¿ ¹ 21-1 ó ðàç³ ïðèçíà÷åííÿ ïåíñ³é íà ï³ëüãîâèõ óìîâàõ îñîáàì, ÿê³ ìàþòü íåîáõ³äíèé ñòàæ ðîáîòè íå çà ì³ñöåì ïðèçíà÷åííÿ ö³º¿ ïåíñ³¿, îðãàí Ïåíñ³éíîãî ôîíäó çà ì³ñöåì ïðèçíà÷åííÿ ïåíñ³¿ íàäñèëàº ïîâ³äîìëåííÿ çã³äíî ç äîäàòêàìè, çàçíà÷åíèìè ó ïóíêò³ 6.4 ö³º¿ ²íñòðóêö³¿ äëÿ çàçíà÷åíèõ ï³äïðèºìñòâ, ó äâîõ ïðèì³ðíèêàõ ÷åðåç îðãàí Ïåíñ³éíîãî ôîíäó çà ì³ñöåçíàõîäæåííÿì öüîãî ï³äïðèºìñòâà. Â³äøêîäóâàííÿ ñóì ôàêòè÷íèõ âèòðàò íà âèïëàòó òà äîñòàâêó ïåíñ³é, ïðèçíà÷åíèõ íà ï³ëüãîâèõ óìîâàõ, ó òàêèõ âèïàäêàõ çä³éñíþºòüñÿ ï³äïðèºìñòâîì íà ðàõóíêè îðãàíó Ïåíñ³éíîãî ôîíäó çà ì³ñöåì éîãî ðåºñòðàö³¿.</FONT></P>
<P class="ps3"><FONT class="fs118">Ï³äïðèºìñòâà ùîì³ñÿöÿ äî 25 ÷èñëà âíîñÿòü äî Ïåíñ³éíîãî ôîíäó çàçíà÷åíó â ïîâ³äîìëåíí³ ì³ñÿ÷íó ñóìó ôàêòè÷íèõ âèòðàò íà âèïëàòó òà äîñòàâêó ïåíñ³é ïðèçíà÷åíèõ íà ï³ëüãîâèõ óìîâàõ (ï. 6.8 ²íñòðóêö³¿ ¹ 21-1).</FONT></P>
<P class="ps3"><FONT class="fs117">Ïîçèâà÷åì ïðåäÿâëåí³ äëÿ â³äøêîäóâàííÿ â³äïîâ³äà÷ó ôàêòè÷í³ âèòðàòè íà âèïëàòó òà äîñòàâêó ï³ëüãîâèõ ïåíñ³é, ïðèçíà÷åíèõ â³äïîâ³äíî äî ï. á-ç ñò. 13 Çàêîíó Óêðà¿íè Ïðî ïåíñ³éíå çàáåçïå÷åííÿ, òîáòî çà ñïèñêîì ¹ 2.</FONT></P>
<P class="ps3"><FONT class="fs115">Âêàçàí³ ðîçðàõóíêè â³äïîâ³äà÷åì íå îñêàðæåí³ òà íå ñïëà÷åí³ â ïîâíîìó îáñÿç³.</FONT></P>
<P class="ps3"><FONT class="fs113">Â³äïîâ³äíî ïóíêòó 7 ÷àñòèíè 1 ñòàòò³ 12 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè ñïðàâè ó ñïîðàõ ç ìàéíîâèìè âèìîãàìè äî áîðæíèêà, ñòîñîâíî ÿêîãî ïîðóøåíî ñïðàâó ïðî áàíêðóòñòâî, ó òîìó ÷èñë³ ñïðàâè ó ñïîðàõ 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.</FONT></P>
<P class="ps3"><FONT class="fs112">Çã³äíî ñò. 16 ÃÏÊ Óêðà¿íè ñïðàâè ó ìàéíîâèõ ñïîðàõ, ïåðåäáà÷åíèõ ïóíêòîì 7 ÷àñòèíè ïåðøî¿ ñòàòò³ 12 öüîãî Êîäåêñó, ðîçãëÿäàþòüñÿ ãîñïîäàðñüêèì ñóäîì, ó ïðîâàäæåíí³ ÿêîãî ïåðåáóâàº ñïðàâà ïðî áàíêðóòñòâî.</FONT></P>
<P class="ps3"><FONT class="fs111">Òàêèì ÷èíîì, íà ÷àñ ðîçãëÿäó ñïðàâè ïðî áàíêðóòñòâî â³äïîâ³äà÷à, äàíèé ñï³ð ï³äâ³äîì÷èé ãîñïîäàðñüêîìó ñóäó Ëóãàíñüêî¿ îáëàñò³.</FONT></P>
<P class="ps3"><FONT class="fs110">Ç âðàõóâàííÿì âèêëàäåíîãî ïîçîâ º îá´ðóíòîâàíèì òà ï³äëÿãàº çàäîâîëåííþ â ïîâíîìó îáñÿç³.</FONT></P>
<P class="ps3"><FONT class="fs109">Ñóäîâèé çá³ð ñòÿãóºòüñÿ ç â³äïîâ³äà÷à â äîõ³ä Äåðæàâíîãî áþäæåòó Óêðà¿íè, çã³äíî ñò. 49 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè.</FONT></P>
<P class="ps3"><FONT class="fs108">Íà ï³äñòàâ³ âèêëàäåíîãî, êåðóþ÷èñü ñòàòòÿìè 49, 82, 84, 85 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, ñóä</FONT></P>
<P class="ps4"><FONT class="fs91">â è ð ³ ø è â:</FONT></P>
<P class="ps3"><FONT class="fs107">1. Ïîçîâ çàäîâîëüíèòè ïîâí³ñòþ.</FONT></P>
<P class="ps3"><FONT class="fs104">Ó ñóäîâîìó çàñ³äàíí³ îãîëîøåíî ëèøå âñòóïíó ³ ðåçîëþòèâíó ÷àñòèíè ð³øåííÿ. </FONT></P>
<P class="ps3"><FONT class="fs103">Ð³øåííÿ ãîñïîäàðñüêîãî ñóäó íàáèðàº çàêîííî¿ ñèëè ï³ñëÿ çàê³í÷åííÿ 10-äåííîãî ñòðîêó ç äíÿ éîãî ï³äïèñàííÿ.</FONT></P>
<P class="ps3"><FONT class="fs102">Ïîâíå ð³øåííÿ ñêëàäåíî: 02.09.2015.</FONT></P>
<P><FONT class="fs90">Ñóääÿ                                                                                          Á.Â. ßðåñüêî </FONT></P>