Authority for monitoring the payment of insurance contributions – definition and meaning of "Authority for monitoring the payment of insurance contributions"

The supervisory authority responsible for the payment of insurance contributions - in the case where the insurance contribution payer submits an amended calculation regarding the accrued and paid insurance contributions, specifying an amount of insurance contributions lower than previously reported. Within the scope of a repeated field inspection, the period for which the amended calculation regarding the accrued and paid insurance contributions has been submitted is examined¹.

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, Subparagraph 2 // Official Gazette of the Russian Federation. 2009. No. 30. Page 3738. ↩