Наталья Ключевская
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Соответствующие корректировки утверждены постановлением Правительства РФ от 8 июня 2018 г. № 661. Документ вступил в силу сегодня (21 июня).
Им, в частности, уточнен перечень условий рассмотрения страховщиком вопроса об установлении страхователю скидки. Из этого перечня исключено условие о своевременной уплате текущих страховых взносов. А вместо отсутствия задолженности по взносам на дату подачи заявления теперь будет учитываться отсутствие у страхователя на день подачи заявления выявленной недоимки, в том числе в ходе камеральной или выездной проверки, и (или) начисленных пеней и штрафов по итогам таких проверок.
Также оговорено, в каком случае страховщик может отменить решение об установлении скидки – это допускается при выявлении фактов представления страхователем недостоверных сведений по начисленным страховым взносам и по произведенным расходам на обеспечение по страхованию, а также сведений о результатах проведения спецоценки условий труда и проведенных обязательных медосмотрах.
Как рассчитывается размер скидки и надбавки к тарифам взносов по страхованию от несчастных случаев и профзаболеваний? Узнайте из «Энциклопедии решений. Налоги и взносы» интернет-версии системы ГАРАНТ. Получите полный доступ на 3 дня бесплатно!
Какие еще нововведения предусмотрены постановлением, читайте в нашей новости.
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