Пресс-релиз по иску ГУ-УПФ РФ по Тракторозаводскому району к ПБОЮЛ В. о взыскании 10 000 руб.

 

ссылка на источник информации обязательна

 

 

Тема: о взыскании штрафа

 

     Постановлением арбитражного суда Волгоградской области от 27.10.2005г. удовлетворена апелляционная жалоба волгоградского предпринимателя В.

 

     Управление Пенсионного фонда по Тракторозаводскому району г. Волгограда обратилось с исковым требованием к индивидуальному предпринимателю без образования юридического лица   В. о взыскании штрафа в размере 10 тыс. рублей за нарушение срока регистрации в органе Пенсионного фонда РФ.

 

     Свое требование истец мотивировал тем, что ответчик был зарегистрирован в качестве индивидуального предпринимателя 20 мая 2002 года. В нарушение  ст. 11 Федерального закона «Об обязательном пенсионном страховании в РФ» исполнил свою обязанность  по регистрации в качестве страхователя  в срок, составляющий более 90 дней, то есть явился   для регистрации 25 апреля 2005 года. В связи с чем,  был  составлен акт 25 апреля 2005 г. и 5 мая 2005 года принято решение о привлечении предпринимателя к ответственности в виде взыскания с него штрафа в размере 10 тыс. рублей со сроком уплаты до 10 мая 2005 года. Однако предприниматель требованию Пенсионного фонда не подчинился. 

     Решением арбитражного суда первой инстанции от 05.09.2005 г. иск удовлетворен, штраф с ответчика взыскан.

     В. не согласился с таким решением  и обжаловал его в апелляционной инстанции.

     Ответчик указывал, что с момента приобретения им статуса индивидуального предпринимателя он добросовестно уплачивает страховые взносы в Пенсионный фонд. О требованиях законодательства, обязывающего его пройти регистрацию в территориальном органе Пенсионного фонда РФ в качестве страхователя, узнал случайно, после чего сразу же явился к истцу для регистрации.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               

     Судебная коллегия, отменив решение суда первой инстанции, указала, что   нарушение В. срока регистрации в качестве страхователя действительно не оспаривалось сторонами по делу. Вместе с тем, судом  установлено, что предприниматель с мая 2003 года регулярно оплачивал в бюджет Пенсионного фонда РФ страховые взносы на обязательное пенсионное страхование в виде фиксированного платежа (на страховую  и накопительную часть трудовой пенсии). Истец не отрицал, что В. не имеет задолженности по страховым взносам на обязательное пенсионное страхование.

     При таких обстоятельствах коллегия посчитала, что факт нарушения  срока регистрации, допущенный  В., органу пенсионного фонда РФ стал известен  с  июня 2003 года, но в арбитражный суд  истец обратился  с пропуском установленного ст. 115 Налогового кодекса РФ срока  (6 месяцев со дня обнаружения) по истечению двух лет со дня первого получения от ответчика страховых взносов -  15 июля 2005 года.

     Апелляционная инстанция приняла новое решение по делу: отказала  в удовлетворении иска Государственному учреждению – Управлению Пенсионного фонда РФ по Тракторозаводскому району г. Волгограда о взыскании с индивидуального предпринимателя В. штрафа в размере 10 тыс. рублей за нарушение срока, установленного пунктом 1 статьи 11 Федерального закона «Об обязательном пенсионном страховании в Российской Федерации».