The tax collector tax collector obliged to pay millions of rubles to the Pension Fund
The General Directorate of the Pension Fund in Moscow and the Moscow Region confirmed in court its right to “carry out the actions provided for in Art. 19 and 20 of the Federal Law 212-FZ "On Insurance Contributions ...". The Russian Union of Rights Holders (RSP), whose president is Nikita Mikhalkov, did not manage to challenge the possibility of writing off money from the organization’s accounts with the Pension Fund of Russia, Izvestia writes .
As for the articles mentioned above, Article 19 of the Law “On Insurance Premiums ...” explains the rules for collecting arrears in insurance premiums, fines and penalties from cash in the payer's accounts. Article 20 of the same law explains the possibility of recovery at the expense of other property of the payer, that is, the CPR.
The General Directorate of the Pension Fund of Russia (PFR) explained that the RSP did not include in the object of taxation insurance premiums charged in favor of the authors of the works. The amount of penalties is not exactly known, but here we are talking about millions or even hundreds of millions of rubles. The fact is that in 2015 alone, the RSP collected 2.2 billion rubles in the form of a “tax on blanks”. According to the ombudsman in the field of intellectual property Anatoly Semenov, the model of the RSP provides for the need to deduct contributions in the amount of 22% of the remuneration to the right holders-natural persons. In this case, the right holders-legal entities are obliged to pay contributions for the physical authors, with whom they cooperate.
“Tax on blanks” is a one-percent tax on importers of many types of equipment and media. The collected amounts are paid to copyright holders "for the free reproduction of phonograms and audiovisual works for personal purposes." The list of equipment to which the collection applies is quite large; it includes, in particular, a computer (in its entirety, and not just information carriers), telephones and video cameras.
The pension fund should not only the RSP, but also the Russian Authors' Society (RAO). On April 20, the Moscow Arbitration Court rejected the claim of RAO to the General Directorate of the Pension Fund No. 10 in Moscow and the Moscow Region. Earlier, the FIU accrued RAO about 140.7 million rubles. outstanding contributions, plus fines and penalties of 49 million rubles, writes Vedomosti.
Thus, in a judicial procedure, an end has been put to the debate about whether collective management societies should pay contributions to the Pension Fund. Such a discussion broke out last spring. The fact is that organizations that collect contributions did not pay contributions to the FIU for three years. As a result, the Ministry of Labor agreed that collectors of copyright contributions should transfer to the FIU 22% of the payments made to the authors, plus another 5.1% to the Federal Mandatory Medical Insurance Fund.
According to representatives of the RSP and RAO, these organizations cannot be objects of collection, since there is no rule of law that would impose a similar charge on fees charged to performers and producers of phonograms (WIPO). “It’s a shame that despite numerous attempts to bring this information to the Pension Fund, we have to deal with the consequences of the“ cliché ”in the form of applying the norms of the law by inappropriate analogy with RW,” says Andrei Krichevsky, general director of the RSP and WIPO.