Article 26 If a made investing entity refuses to shell out its personal insurance costs otherwise late-fee fines outside of the time period limit, the management agency away from labor and personal safeguards or perhaps the tax expert shall apply to the latest people’s judge to demand this new fee considering law.

Post 27 Or no of your functionaries of an administrative agency of labor and societal security, public insurance company or income tax authority violations their energies, aims for individual passion, hotel so you can cheats, or neglects their duties, and thus reasons people losings into public insurance fees, the fresh management department from work and you will personal cover or perhaps the income tax expert should recover the brand new destroyed social insurance fees; if any crime was constituted, the aforesaid functionary are at the mercy of violent obligations; if the zero offense was constituted, he are going to be imposed to your administrative punishments.

Post 28 If any organization or private misappropriates the fresh societal insurance policies funds, brand new misappropriated social insurance rates finance should be retrieved; when the discover unlawful revenues, they’ll certainly be confiscated and consolidated into societal insurance rates financing; if any crime was constituted, the latest aforementioned organization or private can be susceptible to unlawful debts; if in case zero crime is constituted, the brand new principals or other individuals held becoming directly in control should feel susceptible to administrative punishments according to law.

Chapter IV Additional Specifications

Blog post 31 The mans governments out of provinces, independent countries, and municipalities truly beneath the Central Government may, according to the particular genuine circumstances, determine whether so it Controls will likely be relevant toward collection and you may fee away from really works-relevant injury insurance policies and maternity insurance fees in their respective management parts.

Article 29 The new taxation government and you may societal insurance companies shall not grab one fee regarding societal insurance rates funds with the objective off since the expenses obtain within levy and line of personal insurance fees.

Article eleven In the event the people’s regulators away from a state, autonomous area, otherwise town in person under the Main Regulators has concluded that the fresh societal insurance premiums will likely be compiled of the tax regulators, the fresh social insurance company should punctually deliver the taxation expert that have the appropriate facts about the latest societal insurance registration, transform of membership, cancellation out of subscription and you may advanced payment declarations of the advanced using organizations.

Blog post 19 Whenever a management company off labor and you can social protection or a tax power discusses new illegal acts linked to the fresh new range and you will percentage of public insurance premiums, the appropriate divisions and you will agencies shall bring its assistance and you may venture.

Article 28 If any organization otherwise personal misappropriates the personal insurance policies fund, the new misappropriated social insurance policies money can be retrieved; in the event the there are illegal income, they will be confiscated and you will consolidated on public insurance coverage funds; if any offense was constituted, the fresh aforementioned organization or individual is going to be susceptible to unlawful obligations; if in case zero offense was constituted, brand new principals or any other persons stored becoming directly in control shall end up being subject to administrative punishments according to rules.

Post nine Or no of the social insurance rates membership items of a paid paying entity change or a premium spending organization are ended centered on rules, the newest formalities to possess alter otherwise cancellation of one’s societal insurance rates registration are achieved on personal insurance company inside 31 weeks by this new date regarding changes or termination.

Section III Oversight and you will Examination

Post twenty-five If a having to pay superior entity otherwise personal isn’t satisfied with the punishment decisions made by the newest management agency out of labor and you will societal protection or even the tax authority, they or he might submit an application for reconsideration. In the event your entity or personal is still disappointed to your choice generated abreast of reconsideration, it otherwise he might file a lawsuit considering law.