Superior control authority responsible for the payment of insurance contributions – definition and meaning of "Superior control authority responsible for the payment of insurance contributions"

The superior supervisory authority overseeing the payment of insurance contributions - in accordance with the supervision over the activities of the supervisory authority overseeing the payment of insurance contributions that conducted the inspection¹;

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 December 20, 2016, Article 35, paragraph 1 // Official Gazette of the Russian Federation. 2009. No. 30. Page 3738. ↩