An individual entrepreneur (hereinafter - IP) is registered and operates in the city of Krasnodar.
The individual entrepreneur plans to open a mini-kindergarten without the provision of educational services (a license is not required), that is, to provide social services for the care, joint stay and pastime with the child, OKVED code 85.32 - provision social services without accommodation. IP will provide services in a residential building.
Is it possible to pay UTII in relation to the specified type of activity or apply the patent system of taxation?
On this issue, we take the following position:
If in the process of providing services, children are under the supervision of an individual entrepreneur and a fee is charged for the specified service, then in this case there are prerequisites for payment in relation to such an entrepreneurial UTII activities or transferring it to PSN.
Position justification:
1. UTII
From January 1, 2013, the application of the taxation system in the form of UTII is carried out on a voluntary basis (TC RF). In turn, from January 1, 2018, the specified special regime is canceled ( federal law dated 06/29/2012 N 97-FZ).
According to the Tax Code of the Russian Federation, the taxation system in the form of UTII for certain types activity is established by the Tax Code of the Russian Federation and put into effect by the regulatory legal acts of the representative bodies of municipal districts, urban districts, the laws of the federal cities of Moscow, St. Petersburg and Sevastopol.
On the territory of the city of Krasnodar, the taxation system in the form of UTII was introduced by paragraph 6 by the decision of the City Duma of Krasnodar dated September 2, 2005 N 72 (hereinafter referred to as the Decision).
The types of business activities in respect of which it is possible to pay UTII are listed in clause 1 of the Decision.
So, by virtue of par. 1 clause 1 of the UTII decision is paid in relation to entrepreneurial activities to provide household services.
Based on the provisions of the Tax Code of the Russian Federation, household services - paid services provided to individuals (with the exception of pawnshop services and repair services, maintenance and car wash Vehicle), provided for by the All-Russian classifier of services to the population (hereinafter - OKUN), with the exception of services for the manufacture of furniture and the construction of individual houses. Moreover, only services classified under section 010000 Household services are meant.
Thus, if the services provided by the IP are directly named in OKUN, then payment of UTII is possible in relation to them.
In OKUN, social services without providing accommodation are not named. At the same time, as you rightly noted, section 010000 "Public services" of OKUN contains such a type of service as "Services for looking after children and the sick" (code 019738).
Therefore, if in the process of providing services, children are in the house under the supervision of an individual entrepreneur and a fee is charged for the specified service, then in this case there are prerequisites for considering such entrepreneurial activity as the provision of childcare services, which can be transferred to the payment of UTII.
Please note that, for example, in Appendix No. 1 to the Chechen Republic of November 13, 2015 No. 46-RZ, social services without accommodation are not classified as household services.
In addition, we found clarifications dated 2005, in which a representative of the tax authorities concluded that it was impossible to apply the UTII system in relation to the activities of a private kindergarten, since (the conclusion was made with reference to the RF No. 3266-1 "On education") "activities for the provision of services of kindergartens and other educational institutions preschool type is regulated primarily by the norms of legislation Russian Federation on education, its inclusion for the purposes of the application of the Tax Code of the Russian Federation to entrepreneurial activities in the provision of personal services is unlawful "(see the material:: An individual entrepreneur carries out entrepreneurial activities in organizing a private kindergarten. Does the activity he carries out relate to personal services and, in particular, services for looking after children and the sick (OKUN service code - 019738)? .)).
However, we believe that the opinion presented by the specialist can be challenged, as evidenced, in particular, by Supreme Court RF dated 01/27/2003 N GKPI02-1399, the decision of the cassation board dated 04/03/2003 N KAS03-137, according to which preschool education and the maintenance of children are different and independent activities. The same conclusions regarding the application of the VAT exemption were made by the Federal Antimonopoly Service of the Volga-Vyatka District dated April 20, 2009 in case N A17-6323 / 2008, the Federal Antimonopoly Service of the Ural District dated October 22, 2007 N F09-8560 / 07-C2.
In our opinion, since section 010000 "Household services" OKUN includes subsection 019700 "Other services of a non-productive nature", which provides services for looking after children and the sick (code 019738), then it is possible to apply the taxation system in the form of UTII in relation to such activities (see also the Ministry of Finance of Russia dated December 24, 2010 N 03-11-11 / 331). This conclusion can be confirmed by a letter from the Federal Tax Service of Russia for the Krasnoyarsk Territory, Taimyr (Dolgano-Nenets) and Evenki autonomous regions dated 19.04.2005 N 19-10EN / 05500 "On the application of UTII and strict reporting forms", which states that services, in particular the provision of household services to the population of a non-productive nature (for looking after children and the sick, cleaning services for apartments, laundry and ironing at the customer's home, the purchase, delivery and presentation of souvenirs, gifts congratulating Santa Claus and the Snow Maiden at home) are included in group 01 OKUN - household services and, therefore, are subject to the taxation system in the form of UTII.
Unfortunately, later clarifications authorized bodies, as well as court decisions in situations like yours, we do not have. Considering the foregoing, we consider it advisable for an individual entrepreneur to use the right granted by the Tax Code of the Russian Federation before making a decision and seek clarification from the tax authority at the place of registration or the Ministry of Finance of Russia.
At the same time, the financial department recommends on the assignment of species economic activity to OKUN codes, as well as on the issues of attributing the types of services provided to household services, contact Rosstandart (Ministry of Finance of Russia dated 04/05/2010 N 03-11-11 / 85, dated 10/31/2014 N).
2. With regard to the application of the patent taxation system (hereinafter referred to as PSN), we report the following.
According to the Tax Code of the Russian Federation, the PSN is established by the Tax Code of the Russian Federation, put into effect by the laws of the constituent entities of the Russian Federation and applied in the territories of these constituent entities of the Russian Federation.
In the territory Krasnodar Territory The PSN was put into effect by the Krasnodar Territory dated November 16, 2012 N 2601-KZ (hereinafter - Law N 2601-KZ).
The types of activities for which the PSN can be applied are listed in the Tax Code of the Russian Federation.
Among these types of activities, social services without providing accommodation are not named. At the same time, it is possible to use the PSN in relation to services for the care and care of children and the sick (TC RF). Paragraph 5 of Part 1 of Art. 2.5 of Law N 2601-KZ1 provides for the possibility of applying a tax rate of 0% for taxpayers - individual entrepreneurs who apply PSN and carry out the specified type of activity in the field of personal services to the population.
We repeat: if an individual entrepreneur actually provides childcare activities and charges for this, then, in our opinion, such activities can be considered as the provision of childcare and childcare services for the purposes of applying the Tax Code of the Russian Federation.
Clarifications of the Ministry of Finance of Russia and (or) tax authorities, as well as judgments, in relation to the analyzed situation, we failed to find.
Let's summarize. The key point for the purposes of applying the taxation system in the form of UTII and PSN is the compliance of the services actually provided by individual entrepreneurs with services for looking after children and the sick (OKUN code 019738). Recall that for issues related to the attribution of types of economic activity to the codes of the All-Russian classifier of services to the population, one should contact Rosstandart. In this regard, we also consider it appropriate to seek clarification from the official bodies.
We do not exclude that, depending on the specific circumstances, the inspectors may question the compliance of the declared type of activity with services for looking after children and the sick. So, for example, in the Investigative Committee for Civil Cases of the Primorsky Regional Court of October 15, 2012 in case N 33-9189, the judges, having studied the materials of the IP verification, came to the conclusion that in fact the IP carried out educational and educational activities subject to licensing, and not the activities declared by him, related to the provision of paid services for the upbringing, care, development and care of children.
Prepared answer:
Legal Consulting Service Expert GARANT
auditor, member of MoAP Kirill Zavyalov
Response quality control:
Reviewer of the Legal Consulting Service GARANT
auditor, member of MoAP Elena Melnikova
The material was prepared on the basis of an individual written consultation provided as part of the Legal Consulting service.
Question: I want to open an IP with OKVED 85.32 - Social services without providing accommodation on a simplified system. Take 4-5 children in addition to our child, i.e. mini- kindergarten. I was trying to figure out what it takes. Rospotrebnadzor said that I can take only 1 child so that he does not eat or sleep (for 4 hours), but rather I should open a kindergarten and everything is according to the rules - KNOW, not IP, license, fire department, SES, etc. .d., otherwise I will be punished.
I'm wondering if anyone can kindly explain: what am I entitled to with this OKVED, although everything seems to be clearly written in it - day care for children (nurseries, kindergartens), including day care for children with developmental disabilities. But in practice, it turns out that I have no right to take care of several children every day for 8-9 hours, feed them, put them to bed for a quiet hour. Then why this OKVED?
Answers Vladimir Korzhov, lawyer:
As follows from your question, you have chosen OKVED 85.32 and wish to work as an individual entrepreneur in the type of economic activity indicated in this paragraph (the most suitable is “day care for children (nurseries, kindergartens), including day care for children with disabilities in development").
I suggest you read the beginning of paragraph 85.32 of OKVED 85.32 more carefully: “The provision of social services without providing accommodation ... includes: the provision of services ... They can be provided (!!!) public services or private organizations providing disaster relief, as well as national and local mutual aid organizations, professionals providing advisory services.”
That is, economic activity according to OKVED 85.32 can be carried out only by the entities indicated above. Unfortunately, individual entrepreneurs without the formation of a legal entity are not included in this list.
I need to explain to you that OKVED is only a statistical tool, it does not give anyone any rights, according to its provisions, the authorities state power develop their own standards, which both give rights and impose obligations.
There are only 2 practical solutions to the problem (to comply or not to comply with the law). In order to comply with the law, you will have to do very painstaking and enormously voluminous work, since children in their own way legal status- one of the most important subjects of protection of our state, and it will never be able to entrust them just like that (more on this separately). If you can take children on the simple trust of your loved ones (people very familiar to you), then only those are required for this. I want to warn you - in the event of any incident with a ward child, it will be extremely difficult for you.
Social services provided to refugees and people in need of material assistance have always been in a special category of OKVED. Although it is worth noting that the periodic changes that occur in the codes sometimes do not immediately allow you to find required OKVED code. So, previously used in reflecting social services OKVED 85.32 ceased to be valid in 2017.
The ratio of 85.32 OKVED by decoding has to many areas of activity. Most often it was used for a number of social services and was actively used by many government agencies providing consulting services and providing material assistance. Related to this code were services related to the provision of assistance to children, as well as guidance for their proper upbringing.
This code was also used by institutions dealing with issues such as adoption or adoption, identifying human rights required to receive a certain type of social assistance, subsidies, averting child abuse or other physical. persons. Code 85.32 was frequently used in the provision of family and marriage counseling services.
Although this code was not related to the provision of housing for refugees and other persons in need, it could be used to provide housing for refugees and victims of natural disasters of a temporary nature, until the issue of permanent housing was finally resolved.
The code is suitable for the procedure for restoring physical health. persons with physical or mental disabilities, kindergartens, including institutions where care is provided for children with developmental disabilities. OKVED 85.32 was reflected and in the case of day care institutions for adults with physical or mental disabilities, these institutions often also provided day shelter to people who do not have housing.
All types of charitable activities related to the provision social type services also used OKVED 85.32. Only programs with compulsory social security did not belong to this code.
Is there a replacement for OKVED 85.32?
In 2017, instead of this code, OKVED 88 is used. Despite the fact that such a change in the OKVED code has occurred, the composition of the decryption to it does not differ from that used in OKVED 85.32. Just now, to indicate a certain type of activity, previously related to code 85.32, OKVED 88 should be reflected. Otherwise, the activity will not be reflected. Since the code 85.32 ceased to exist.
Social services occupy a special category in each state, which is one of the most important. Indeed, in every country, even the most developed, there will always be a category of people in need of social services and assistance.
Social services under the new rules
October 25, 2010, speaking at a meeting of the Presidium of the State Council on social policy for senior citizens, Dmitry Medvedev, who at that time held the post of president, took the initiative to prepare a new law on social services. “One of the tasks of today's State Council Presidium is to summarize and disseminate what is called the best regional practices. And he [ new law. – Red.] can concern not only the elderly, but the entire population of our country,” the politician said at the time.
And such a law was adopted, and already on January 1, 2015 it entered into force (Federal Law of December 28, 2013 No. 442-FZ “On the Fundamentals of Social Services for Citizens in the Russian Federation” (hereinafter referred to as the new law). part of the acts that previously regulated social services for citizens became invalid, in particular, the Federal Law of December 10, 1995 No. August 2, 1995 No. 122-FZ "On social services for the elderly and disabled."
Consider what changes citizens need to keep in mind in connection with the entry into force of the new law.
The concept of “recipient of social services” was introduced
On January 1, the term “social service client” disappeared from the legislation (clause 2, article 3 of the old law), instead of which the concept of “recipient of social services” was introduced (clause 3, article 3 of the new law). A citizen may be recognized as a recipient of social services if he is in need of social services and he is provided with a social service.
A citizen is recognized as needing social services if at least one of the following circumstances exists:
- complete or partial loss of the ability to self-service, independent movement, provision of basic life needs due to illness, injury, age or disability;
- the presence in the family of a disabled person or disabled people in need of constant outside care;
- the presence of a child or children experiencing difficulties in social adaptation;
- the impossibility of providing care for a disabled person, a child, children, as well as the lack of care for them;
- domestic violence or intra-family conflict, including with persons with drug or alcohol addiction, gambling addiction, persons or suffering from mental disorders;
- lack of a fixed place of residence;
- lack of work and livelihood;
- the presence of other circumstances that are recognized at the regional level as worsening or capable of worsening the living conditions of citizens (Article 15 of the new law).
Now information about recipients of social services is entered into a special register. It is formed by the subjects of the federation on the basis of data provided by social service providers (Article 26 of the new law).
Until January 1, 2015, social services were provided to citizens in difficult life situations - the new law does not contain such a term, which makes the list of grounds for receiving assistance more unambiguous. The old law understood a difficult life situation as a situation that objectively disrupts the life of a citizen, which he cannot overcome on his own. Usually this meant disability, inability to self-service due to old age, illness, orphanhood, neglect, poverty, unemployment, lack of a fixed place of residence, conflicts and abuse in the family, loneliness, etc. (Article 3 of the old law).
“In order for the new law to work, each region must adopt 27 regulations. We have monitored the readiness of the regions to adopt a new law. By mid-December 2014, only 20 regions had adopted all the necessary regulatory framework, 20 regions accepted less than half, the rest - about half. Every day we try to do everything possible to speed up the adoption of the necessary documents by the regions.”
Social service provider identified
A social service provider is a legal entity, regardless of its organizational and legal form, and (or) an individual entrepreneur providing social services (clause 4, article 3 of the new law). Previously, there was no such concept, although in fact social services were provided by regional state enterprises and social service institutions, as well as enterprises and institutions of other forms of ownership and individual entrepreneurs (part 1, part 3, article 4 of the old law).
The list of types of social services has been expanded
The new law changed the approach to the content of the list of social services provided. Until December 31, 2014, citizens could receive material and advisory assistance, temporary shelter, social services at home and in stationary institutions and also had the right to a day stay in social service institutions and rehabilitation services (Articles 8-14 of the old law).
After the entry into force of the new law, citizens can expect to be provided with the following types social services:
- social and household;
- socio-medical;
- socio-psychological;
- socio-pedagogical;
- social and labor;
- socio-legal;
- services to increase the communicative potential of recipients of social services with disabilities;
- urgent social services (Article 20 of the new law).
Urgent social services include the provision of free hot meals or food packages, clothing, shoes and other essentials, assistance in obtaining temporary housing, the provision of legal and emergency psychological assistance, and other urgent social services (Article 21 of the new law). A citizen can count on receiving such services within the time frame determined by his need. At the same time, since January 1 of this year, citizens have lost the opportunity to receive material assistance in the form of Money, fuel, special vehicles, as well as rehabilitation services that they could have received earlier (Article 8 of the old law).
The procedure for calculating fees for receiving social services has been established
As before, social services can be provided free of charge or for a fee (Part 2, Article 17 of the new law).
- minors;
- persons affected by emergencies armed interethnic (interethnic) conflicts;
- persons with an income equal to or lower than the average per capita income established by the region for the provision of social services free of charge (when receiving social services at home and in a semi-stationary form). At the same time, the amount of such income cannot be lower than one and a half times the regional subsistence minimum.
In addition, the subjects of the federation may provide for other categories of citizens to whom social services are provided free of charge (Article 31 of the new law).
As you can see, unemployed citizens are excluded from the number of persons entitled to free social services (if such a category of citizens is not provided for by the law of the subject of the federation).
Previously, in order to receive free social services for single citizens, the sick, pensioners and the disabled, they had to have an average per capita income below the regional subsistence level (Article 16 of the old law).
Consider an example. The subsistence minimum in the Moscow region for the III quarter of 2014 for pensioners was 6804 rubles. (Decree of the Government of the Moscow Region dated December 10, 2014 No. 1060/48 “On establishing the subsistence minimum per capita and for the main socio-demographic groups of the population in the Moscow Region for the III quarter of 2014”). This means that before January 1, for example, a single pensioner from the Moscow Region with an income of less than 6804 rubles could apply for a free social service. per month. After the entry into force of the new law, the amount of income that allows you to get the right to free social services cannot be lower than one and a half times the regional subsistence minimum. Now, in order to receive a free social service, other things being equal, the monthly income of a single pensioner must be 10,206 rubles. or less (1.5 x 6804 rubles) (Law of the Moscow Region dated December 4, 2014 No. 162/2014-OZ “On Certain Issues of Organizing Social Services in the Moscow Region”).
For those who are not entitled to receive free social services, a fee is set for their provision. Its amount for home and semi-stationary services is now calculated on the basis of tariffs for social services, but cannot exceed 50% of the difference between the average per capita income of a social service recipient and the maximum per capita income set by the region. The amount of the monthly fee for the provision of social services in a stationary form is calculated on the basis of tariffs for social services, but cannot exceed 75% of the average per capita income of a recipient of social services (Article 32 of the new law).
Calculate according to the new law maximum tariff for social services in a semi-stationary form for a single pensioner from the Moscow region with a monthly income of 12 thousand rubles. Payment for social services at home and in a semi-residential form is calculated on the basis of tariffs for social services, but cannot exceed 50% of the difference between the average per capita income of the recipient of the social service and the maximum per capita income. The average per capita income of a pensioner is 12 thousand rubles. (only the amount of his pension is taken into account, since there are no other family members with income), the maximum per capita income for a single pensioner from the Moscow region is 10,206 rubles.
Therefore, the maximum tariff for a social service should be calculated according to the following formula:
(12,000 rubles - 10,206 rubles) x 50% = 897 rubles.
Thus, from January 1, 2015, the tariff for social services provided to a pensioner at home and in a semi-stationary form cannot exceed 897 rubles. This value will change if the pensioner needs inpatient treatment. The amount of the monthly fee for the provision of social services in a stationary form is calculated on the basis of tariffs for social services, but cannot exceed 75% of the average per capita income of a recipient of social services.
The formula for calculating the rate will be as follows:
12 000 rub. x 75% = 9000 rub.
Thus, the tariff for treatment in a hospital cannot be more than 9,000 rubles. per month.
Previously, the amount of payment for social services and the procedure for their provision were regulated by state authorities of the subjects of the federation and directly by social services (Article 15 of the old law).
Changed the procedure for receiving social services
From the beginning of the current year, in order to receive social services, a citizen must submit an application. Previously, social services were provided on the basis of an appeal - including oral - of a citizen, his guardian, custodian, other legal representative, public authority, local government, a public association (Part 2, Article 7 of the old law). An application for social services can be written by the citizen himself, his representative or another person (body) in his interests (Article 14 of the new law). You can also apply by sending electronic document which was not provided for in the previous law.
FORMS
Social Services Application
An individual program for the provision of social services is drawn up with each recipient of social services. It indicates the form of social services, types, volume, frequency, conditions, terms for the provision of social services, a list of recommended social service providers, as well as social support activities. This program is mandatory for the provider of social services and advisory for the citizen himself. In other words, the recipient of assistance may refuse some service, but the provider is obliged to provide it at the request of the recipient.
The program is drawn up within no more than 10 working days from the date of submission of the application for the provision of social services, and is reviewed at least once every three years (Article 16 of the new law). Urgent social services are provided without drawing up an individual program (part 2 of article 21 of the new law). Previously, such programs were not provided.
After drawing up an individual program and choosing a social service provider, a citizen must conclude an agreement with the provider on the provision of social services (part 1, article 17 of the new law). The contract must necessarily fix the provisions determined by the individual program, as well as the cost of social services if they are provided for a fee.
Galina Karelova, Deputy Chairman of the Federation Council:
“The new law will increase the number of citizens who can apply for free social services. In addition, the quality, volume and efficiency of their provision will change. Previously, social services were provided on the basis of a group approach. However, all citizens have different needs, income, housing conditions. From January 1, 2015, social programs are concluded with consumers of social services, which take into account all individual characteristics every consumer."
Social service organization defined
Interestingly, the new law spells out obvious things at first glance: social service providers do not have the right to restrict the rights of social service recipients; use insults, rude treatment; to place disabled children who do not suffer from mental disorders in stationary organizations intended for disabled children suffering from mental disorders, and vice versa (part 2 of article 12 of the new law).
However, it was still worth emphasizing such prohibitions. For example, numerous cases of placement in Russia of healthy children in organizations for children with disabilities suffering from mental disorders were noted in a report by the international human rights organization Human Rights Watch in 2014.
Fundamentally new is the approach to financing social services. According to the old law, social services were provided to citizens at the expense of the budgets of the subjects of the federation (Article 23 of the old law). In this regard, depending on the region, the volume of social assistance provided varied greatly. From January 1, 2015, social services are financed from the federal budget, charitable contributions and donations, citizens' own funds (when providing social services for a fee), income from entrepreneurial and other income-generating activities carried out by social service organizations, as well as other not prohibited by law sources (Article 30 of the new law). It is assumed that this innovation will help to equalize the volume of social services provided in different regions.
But there is also a "fly in the ointment" in the new rules. Thus, the new law does not establish any requirements for the staffing of social services. Let us recall that earlier only specialists with professional education who meets the requirements and nature of the work performed, has experience in the field of social services, and is inclined in their personal qualities to provide social services (Article 25 of the old law).
Provision of social services with provision of accommodation is
Ministry of Labor and social development Omsk region
(hereinafter - the Ministry) provides a subsidy to non-state social service providers in order to develop the social services market in accordance with the Procedure for paying compensation to the provider or providers of social services that are included in the register of social service providers of the Omsk region, but do not participate in the implementation of the state task (order), when a citizen receives social services from them, provided for by an individual program for the provision of social services, approved by the Decree of the Government of the Omsk Region dated April 6, 2016 No. 90-p
(hereinafter referred to as the Subsidy Payment Procedure).
Social service provider - a legal entity, regardless of its organizational and legal form and (or) an individual entrepreneur, providing social services.
The specified subsidy is provided in accordance with Article 78 of the Budget Code of the Russian Federation, according to which the subsidy is provided to legal entities (with the exception of subsidies to state (municipal) institutions), individual entrepreneurs.
The subsidy is provided to a social service provider that meets the following criteria for selecting social service providers (hereinafter referred to as selection):
1) the provision of social services as the main activity (with the exception of non-profit organizations);
2) non-participation of the social service provider in the fulfillment of the state task (order);
3) inclusion of a social service provider in the register of social service providers in the Omsk region;
4) inclusion of the recipient of social services in the register of recipients of social services of the Omsk region;
5) the implementation by the provider of social services of the costs associated with the provision of social services provided for by the individual program to the recipient of social services on the terms of partial payment or free of charge;
6) the provision of social services to the recipient of social services in accordance with the Procedure for the provision of social services by social service providers, approved by the Decree of the Government of the Omsk Region of December 24, 2014 No. 361-p (hereinafter referred to as the Procedure for the provision of social services);
7) compliance of the social service provider with the requirements specified in clause 6 of the Subsidy Payment Procedure.
According to 1 selection criterion.
The main activity of non-state providers of social services should be the activity of caring for the elderly and the disabled with the provision of accommodation, which corresponds to code 87.30 according to the All-Russian Classifier of Economic Activities (OK 029-2014 (NACE REV. 2).
According to 2 selection criteria.
Only social service providers who are not involved in the implementation of the state assignment are eligible to participate in the selection.
According to 3 selection criteria.
Register of providers of social services in the Omsk region
(hereinafter referred to as the register) is a state Information system Omsk region, which contains data on the provider of social services in the Omsk region.
Information to be included in the register
in part 3 of Article 25 of the Federal Law of December 28, 2013 No. 442-FZ
“On the Fundamentals of Social Services for Citizens in the Russian Federation” (hereinafter referred to as the Law).
Data on the provider of social services must be posted on the official website of the provider of social services in the information and telecommunications network "Internet".
The procedure for the formation and maintenance of the register was approved by the order of the Ministry of December 8, 2014 No. 177-p (hereinafter referred to as the Procedure for the formation of the register).
To include data about a social service provider in the register, the social service provider applies directly to the Ministry with an application to include information about the social service provider in the register in the form provided for by the Register Formation Procedure.
The register is posted on the official website of the Ministry at www.mtsr.omskportal.ru in the section "On the implementation of 442-FZ".
The provider of social services from the moment of its inclusion in the register is responsible for the accuracy and relevance of the information about the provider of social services contained in the register.
When information about a social service provider changes, the social service provider submits to the Ministry an application containing updated information about the social service provider.
According to 4 selection criteria.
Recipient of social services - a citizen who is recognized as in need of social services and who is provided with a social service or social services.
The procedure for recognizing citizens in need of social services was approved by the order of the Ministry of February 9, 2015
No. 14-p.
Recognition of citizens in need of social services is carried out by the territorial bodies of the Ministry
(hereinafter referred to as the territorial body) at the place of residence or at the place of stay of a citizen with the simultaneous presence of the following grounds:
1) the appeal of a citizen or his legal representative or another citizen in his interests, government agency, a local government body, a public association for the recognition of a citizen in need of social services to a territorial body;
2) the presence of circumstances, provided for in paragraph 1 of Article 15 of the Law, which worsen or may worsen the living conditions of a citizen and cause his need for social services.
The register of recipients of social services is the state information system of the Omsk region, which contains information about the recipients of social services.
The procedure for the formation and maintenance of the register of recipients of social services was approved by the order of the Ministry of December 8, 2014 No. 177-p.
The register includes information about the recipient of social services provided for by paragraph 2 of Article 26 of the Law (hereinafter referred to as information about the recipient of social services).
The decision to include information about the recipient of social services in the register is made by the territorial body in the prescribed manner.
According to 5 selection criteria.
Article 31 of the Law establishes the categories of persons to whom social services, including in stationary form, are provided free of charge:
1) minor children;
2) persons who have suffered as a result of emergency situations, armed interethnic (interethnic) conflicts.
The rest of the citizens, in accordance with Article 32 of the Law, social services in the stationary form of social services are provided for a fee or a partial fee.
The amount of the monthly fee for the provision of social services in the stationary form of social services is calculated on the basis of tariffs for social services, but cannot exceed 75 percent of the average per capita income of the recipient of social services, provided for in part 4 of Article 32 of the Law and Order of the Ministry of December 19, 2014 No. 186-p .
Non-state providers of social services in the Omsk region independently approve tariffs for social services on the basis of the Procedure for approving tariffs for social services based on per capita norms for financing social services, approved by the Decree of the Government of the Omsk Region of December 24, 2014
No. 359-p.
With regard to public providers of social services, tariffs for social services provided in the stationary form of social services are approved by order of the Regional Energy Commission of the Omsk Region dated June 25, 2015 No. 116/35.
According to 6 selection criteria.
The procedure for the provision of social services provides for the standards of social services provided in the form of social services at home, in semi-stationary and stationary forms of social services.
Social service standard - these are the basic requirements for the volume, frequency and quality of the provision of social services to the recipient of social services, established by type of social services;
When providing social services in the stationary form of social services, the standard of social services provided in the stationary form of social services, which is Appendix No. 3 to the Procedure for the provision of social services, must be observed.
In accordance with part 1 of Article 27 of the Law, the Procedure for the provision of social services is mandatory for providers of social services.
The social service provider must comply, on the first day of the month preceding the month in which it is planned to conclude an agreement on the provision of subsidies, with the following requirements:
1) the absence of debts on taxes, dues and other obligatory payments to the budgets of the budgetary system of the Russian Federation, the due date for which has come in accordance with the legislation of the Russian Federation;
2) the absence of arrears on the return of subsidies to the regional budget, budget investments provided, including in accordance with other legal acts of the Omsk region, and other arrears to the regional budget;
3) the absence of procedures for reorganization, liquidation, bankruptcy and restrictions on the implementation of social services provider economic activity;
4) non-receipt by the social service provider of funds from the regional budget in accordance with other regulatory legal acts of the Omsk region for a similar purpose,
5) legal entities (with the exception of state (municipal) institutions) should not be foreign legal entities, as well as Russian legal entities, in the authorized (reserve) capital of which the share of participation of foreign legal entities, the place of registration of which is the state or territory included in the list of states and territories approved by the Ministry of Finance of the Russian Federation that provides a preferential tax regime for taxation and (or) does not provide for the disclosure and provision of information when conducting financial transactions (offshore zones) in relation to such legal entities, collectively exceeds 50 percent
(hereinafter - foreign organization).
1 request.
The fulfillment by the provider of social services of obligations to pay taxes, fees and other obligatory payments to the budgets of the budgetary system of the Russian Federation is confirmed by a certificate on the fulfillment by the taxpayer (payer of the fee, tax agent) of the obligation to pay taxes, fees, penalties, fines, interest, issued by the tax authority.
On demand 2.
The provider of social services must fulfill, within the established time limits, obligations to return subsidies, budget investments and other obligations to the regional budget to the regional budget.
According to 3 and 5 requirements.
Information about the absence of procedures for reorganization, liquidation, bankruptcy and restrictions on economic activity in relation to the social service provider, as well as that the social service provider is not a foreign organization, is confirmed by an extract from the Unified State Register of Legal Entities or the Unified State Register individual entrepreneurs.
On demand 4.
The purpose of the subsidy is to reimburse the provider of social services for the costs associated with the provision of social services to a citizen recognized as in need of social services, provided for by an individual program, on a partial payment basis or free of charge.
LIST OF DOCUMENTS
In order to participate in the selection, a social service provider within the period from 1 to
On the 15th day of the month following the reporting month, submit to the Ministry:
1) an application for compensation in the form approved by the order of the Ministry of June 15, 2016 No. 94-p (hereinafter referred to as the application);
2) copies of constituent documents (for a legal entity) or a copy of an identity document (for an individual entrepreneur);
3) an extract from the Unified State Register of Legal Entities or the Unified State Register of Individual Entrepreneurs, received no later than the first day of the month preceding the month in which the agreement is planned to be concluded;
4) a certificate on the fulfillment by the taxpayer (payer of fees, tax agent) of the obligation to pay taxes, fees, penalties, fines, received no later than the first day of the month preceding the month in which the conclusion of the agreement is planned;
5) copies of contracts for the provision of social services between the provider of social services and recipients of social services.
Approximate form agreement on the provision of social services approved by order of the Ministry of Labor and social protection Russian Federation dated November 10, 2014 No. 874n.
6) copies of acts of acceptance of the rendered social services;
7) copies of documents confirming the payment of the cost of social services by the recipient of social services (if the provision of social services to the recipient of social services is carried out on the basis of partial payment);
8) a report on the incurred costs subject to compensation for the reporting month in the form approved by the order of the Ministry of June 15, 2016 No. 94-p.
The amount of the subsidy is determined by the following formula:
R is the amount of the subsidy for the reporting month (rubles);
Sn - the cost of actually provided social services in accordance with the individual program for the reporting month (rubles);
P - the amount of payment for the provided social services, calculated in accordance with Article 32 of the Law, for the reporting month (rubles).
The cost of actually provided social services in accordance with the individual program for the reporting month is calculated according to the following formula:
Sn = (Tn1 x Nn1) + (Tn2 x Nn2) + … + (Tnn x Nnn), where:
Tn1 - the tariff for the first social service provided to the recipient of social services, established by the social service provider, or the tariff established for state social service providers, if the tariff for the first social service, established by the social service provider, exceeds the tariff established for a similar social service for public providers of social services (rubles);
Nn1 - the number of cases of providing the first social service provided for by an individual program for the reporting month;
Tn2 - the tariff for the second social service provided to the recipient of social services, established by the social service provider, or the tariff established for state social service providers, if the tariff for the second social service, established by the social service provider, exceeds the tariff established for a similar social service for public providers of social services (rubles);
Nn2 - the number of cases of providing the second social service provided for by the individual program for the reporting month;
Tnn – tariff for nth social a service provided to a recipient of social services set by a social service provider, or a tariff set for state social service providers, if the tariff for the nth social service set by a social service provider exceeds the tariff set for a similar social service for state social service providers services (rubles);
Nnn - number of cases providing the nth social services provided for by the individual program for the reporting month.
If the actual volume of social services provided to the recipient of social services is less than the volume of social services established by the individual program, the amount of the subsidy is calculated based on the actual volume of social services provided, taking into account the amount paid by the recipient of social services to the social service provider for the provided social services.
If the actual volume of social services provided to the recipient of social services exceeds the volume of social services established by the individual program, the amount of the subsidy is calculated based on the volume of social services established by the individual program.
The subsidy to the provider of social services is provided from the regional budget within the limits of budgetary appropriations and limits of budgetary obligations provided for by the Ministry for the relevant purposes of the consolidated budget schedule of the regional budget for the current financial year.
If the amount of funds provided for the provision of a subsidy is less than the amount of funds necessary for the provision of a subsidy to all social service providers who have submitted applications, then the distribution of regional budget funds between social service providers is carried out in the order in which social service providers submit applications.
1. Documents for the provision of subsidies (hereinafter referred to as documents) are accepted by the Ministry on a monthly basis from 1st to 15th month.
Information on the dates, place and time of receipt of documents is posted on the official and industry websites of the Ministry in the information and telecommunication network Internet at the following addresses: www.mtsr.omskportal.ru, www.omskmintrud.ru.
2. The selection of social service providers is carried out by the Ministry on a monthly basis during 10 business days from the date of receipt of documents.
3. Based on the results of the selection, the commission for the provision of subsidies
(hereinafter referred to as the commission), the procedure for the activities and composition of which was approved by the order of the Ministry of June 15, 2016 No. 94-p, within 1 business day prepares an opinion on the provision of a subsidy (indicating the amount of the subsidy) or on the refusal to provide a subsidy (hereinafter referred to as the conclusion of the commission).
4. Based on the conclusion of the commission, the Ministry within
5 business days from the date of expiration of the selection period, makes a decision to provide a subsidy or to refuse to provide a subsidy.
5. Ministry during 2 working days sends a notification to the social service provider from the day the relevant decision is made.
6. If a decision is made to provide a subsidy, the Ministry within 5 business days enters into an agreement with the social service provider from the date of the decision to grant the subsidy.
7. The transfer of subsidies is carried out by the Ministry in accordance with the procedure established by law to settlement accounts opened by social service providers in credit organizations or institutions Central Bank of the Russian Federation, taking into account the provisions of the budgetary legislation of the Russian Federation, according to the details specified in the applications, within 10 business days from the date of the adoption by the Ministry of decisions on the provision of subsidies.
Checks of compliance with the conditions, purpose and procedure for granting a subsidy are carried out by the Ministry and the General Directorate financial control Omsk region.
In the event of a return of the balance of the subsidy provided for by the agreement, as well as a violation by the social service provider of the conditions established when granting the subsidy, the return of the relevant funds to the regional budget is carried out by the social service provider within 30 calendar days from the date of receipt of the notification of the return of the subsidy.
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