Letter from PFU of 25.06.2013 N 16243/09-10
Pension Fund of Ukraine in the letter «On bringing to administrative responsibility Individual Entrepreneurs» from 25.06.2013 N 16243/09-10 reminded that Art.1651 and Art.18823 of the Code of Administrative Offences for violating the legislation on collection and accounting for a single contribution for mandatory state Insurance provide imposing a fine on officials. The letter defines the category of «official». The conclusion indicates that individuals, registered as entrepreneurs without forming legal entities, do not hold a post. Therefore there are no grounds for bringing individual entrepreneurs to administrative responsibility under 165 (1), Art. 188 (23) of the CAO.
