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Reorganization of the insurance premium payer

Reorganization of the payer of insurance contributions - payment of insurance contributions, as well as submission of reports on accrued and paid insurance contributions are carried out by its successor (successors), regardless of whether the facts and (or) circumstances of non-performance or improper performance by the reorganized legal entity of obligations to pay insurance contributions were known to the successor (successors) prior to the completion of the reorganization1.

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Комментарии к законам
Статья 15
Статья 15
Федеральный закон от 24.07.2009 № 212-ФЗ, "О страховых взносах в Пенсионный фонд Российской Федерации, Фонд социального страхования Российской Федерации, Федеральный фонд обязательного медицинского страхования и территориальные фонды обязательного медицинского страхования"

  1. 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 15, paragraph 16 // RSZ RF. 2009. No. 30. Page 3738. ↩