Encyclopedia
Refund of insurance contributions payer
Refund of insurance contributions by the organization that has opened a personal account, or by the Federal Treasury (or another authorized body responsible for opening and maintaining personal accounts) to the payer of insurance contributions for an unexecuted instruction to transfer the relevant funds to the budget of the corresponding state extra-budgetary fund1;
Federal Law No. 212-FZ dated July 24, 2009 "On Insurance Contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, and the Federal Compulsory Medical Insurance Fund", as amended on July 24, 2009, Article 18, paragraph 2 // Official Gazette of the Russian Federation. 2009. No. 30. Page 3738. ↩