FEATURES RESEARCH EXPERTISE IN CASES CONCERNING THE DETERMINATION OF THE AMOUNT OF THE ACTUAL EXPENDITURES OF THE PENSION FUND FOR THE PAYMENT AND DELIVERY OF OLD-AGE PENSIONS ASSIGNED ON PREFERENTIAL BASIS
This article discusses the theoretical and practical aspects of the features of forensic-economic examinations related to documentary evidence of calculations of the actual costs of the Pension Fund for the payment and delivery of preferential pensions. One of the important issues related to the indicated studies is the validity of calculating the costs of reimbursing pension payments and including in this calculation surcharges, allowances and increases that are intended in accordance with the legislation of Ukraine and are paid from other sources than the funds of the Pension Fund.
The article analyzes the regulatory legal acts of Ukraine, which regulate the procedure for reimbursement by the Pension Fund body of the actual costs of payment and delivery of old-age pensions assigned on preferential terms. The categories that are entitled to the granting of old-age pensions on preferential terms are determined, the differences in the calculation of preferential length of service are indicated. including during the period of work in elected posts, during the passage of military service and study for a specialty that gives the right to a pension. It was clarified which of the costs incurred by the Pension Fund of Ukraine are not refundable and indicated the need to determine the monthly amount of the pension, which is refundable. It is noted that the calculation includes the actual expenses incurred by the territorial bodies of the Pension Fund for which these pensions were assigned.
The theoretical and practical aspects of conducting such forensic examinations presented in the article can be used in expert practice in order to optimize expert research.
№ 1788-XII. Vidomosti Verkhovnoi Rady Ukrainy. 1992, № 3. St. 10 [in Ukrainian].
Pro vnesennia zmin do Podatkovoho kodeksu Ukrainy ta deiakykh zakonodavchykh aktiv Ukrainy shchodo podatkovoi reform: zakon Ukrainy vid 28. 12. 14 № 71-VIII. Vidomosti Verkhovnoi Rady Ukrainy. 2015, № 7-8, № 9. St. 5 [in Ukrainian].
Pro zahalnooboviazkove derzhavne pensiine strakhuvannia: zakon Ukrainy vid 9 lypnia 2003 roku № 1058-IV. Vidomosti Verkhovnoi Rady Ukrainy. 2003, № № 49-51. St. 376 [in Ukrainian].
Pro zatverdzhennia Instruktsii pro poriadok obchyslennia i splaty strakhuvalnykamy ta zastrakhovanymy osobamy vneskiv na zahalnooboviazkove derzhavne pensiine strakhuvannia do Pensiinoho fondu Ukrainy: postanova Pravlinnia Pensiinoho fondu Ukrainy vid 19. 12. 2003 № 21-1. URL: http://search. ligazakon.ua/l_doc2.nsf/link1/REG8663.html (data zvernennia 12.03.2019) [in Ukrainian].
Pro zbir na zahalnooboviazkove derzhavne pensiine strakhuvannia: zakon Ukrainy vid 26 chervnia 1997 roku № 400/97-VR. Vidomosti Verkhovnoi Rady Ukrainy. 1997, № 37. St. 237 [in Ukrainian].
Reiestr metodyk provedennia sudovykh ekspertyz. URL: http://rmpse. minjust.gov.ua/ (data zvernennia 12.03.2019) [in Ukrainian].
Abstract views: 25 PDF Downloads: 26