From the point of view of Russian legislation, employers are the main participants in the Russian pension system. Insurance contributions for compulsory pension insurance, calculated by the Pension Fund of the Russian Federation from payments and other remunerations in favor of employees, constitute the future pensions of their employees. In addition, the payment of pensions for today's pensioners is formed from this base. The Russian Pension Fund acts as the administrator of this entire procedure.

Who pays insurance premiums for OPS?

Payers of insurance premiums are:

Persons making payments and other remuneration to individuals;

Organizations;

Individuals who are not included in the category of individual entrepreneurs;

Self-employed population. In addition to individual entrepreneurs, this includes lawyers, notaries, arbitration managers (who pay fees for themselves).

Payers who fall into different categories are obligated to pay insurance premiums for each of them. From January 1, 2016, for the self-employed population, for the purposes of separate accounting, changes were made to the coding, and new BCCs were introduced for paying insurance premiums for compulsory health insurance in a fixed amount.

Procedure for paying insurance premiums

The payment date for paying insurance premiums for compulsory pension and health insurance is set to the 15th of each month. If the last day of the payment period falls on a holiday or weekend, then the end of the period is considered to be the next working day following it. All insurance premiums not paid on time are subject to compulsory collection.

The tax base for insurance premiums is presented as follows:

22% - the basic tariff for compulsory medical insurance;

10% of the insurance premium rate is added if the value of the accrual base for employers is greater than the established value;

5.1% - rate of insurance premiums for compulsory health insurance.

Decree of the Government of the Russian Federation dated November 26, 2015 No. 1265 regulates the maximum value of the base from which insurance premiums are paid in the amount of 796 thousand rubles.

How are insurance premiums calculated?

The base for calculating insurance premiums is determined separately for each employee from the beginning of the billing period at the end of each month on an accrual basis. For certain categories of employers who have employees in hazardous and harmful production, the provision for limiting the base for calculating insurance premiums does not apply.

Insurance premiums are paid for each type of insurance separately, using the appropriate payment documents. They are sent to the bank indicating the Federal Treasury accounts and budget classification codes. The category of contributions for compulsory pension insurance is paid without dividing into insurance and savings parts. In the absence of a bank, insurance premium payers (individuals) can pay insurance premiums through the cash desk of the local administration or through the Federal Postal Service.

More detailed and updated information on the procedure for paying insurance premiums can be obtained from the local branch of the Pension Fund of the Russian Federation at the place of registration of the policyholder. In addition, the PFR website allows you to view the register of payments, obtain the necessary certificates and calculate the amount of contributions.

Organizations and individual entrepreneurs that attract workers on the basis of an employment contract or a GPC agreement are required to pay insurance premiums. Entrepreneurs also pay contributions “for themselves” at fixed rates. Correctly calculated and timely paid insurance premiums will protect you from claims from the tax service.

Why are insurance premiums needed?

The purpose of social insurance is the protection and maintenance of persons who do not participate in public labor. The principle of operation of the insurance mechanism is simple: payers regularly transfer contributions to the appropriate funds, and when an insured event occurs, the funds pay the amounts required by law. Thus, the Social Insurance Fund pays part of the sick leave, the Pension Fund of the Russian Federation calculates pension payments, etc.

Types of mandatory insurance payments

Mandatory insurance premiums include 4 types of payments:

• Pension contributions (PPS) - consist of 2 parts: insurance and savings;
• Medical contributions (CHI);
• Contributions in case of temporary disability and in connection with maternity (VNiM) - go to pay benefits for illness, maternity leave, etc.;
• Contributions from industrial accidents and occupational diseases (NSiPZ).

Since 2017, contributions to compulsory health insurance, compulsory medical insurance and VNiM are controlled by tax authorities and regulated by Chapter. 34 Tax Code of the Russian Federation. Contributions from the NSiPZ are approved in the Federal Law of July 24, 1998 No. 125-FZ and the Federal Law of December 22, 2005 No. 179-FZ and are transferred to the Social Insurance Fund.

Payers of insurance premiums

According to Art. 419 of the Tax Code of the Russian Federation, insurance premiums are required to be paid by the categories of persons listed below. If a person corresponds to several categories at once, insurance premiums are paid for each basis separately: the individual entrepreneur transfers contributions separately for employees and separately for himself.

• Organizations and individual entrepreneurs that pay remuneration to individuals under an employment contract and GPA;
• Individual entrepreneurs and other persons who work “for themselves” (notaries, appraisers, lawyers, etc.);
• Individuals not registered as individual entrepreneurs who pay remuneration to individuals.

What amounts are insurance premiums calculated for?

Organizations and individual entrepreneurs that have a staff of employees charge contributions on the amounts paid under employment contracts: wages, additional payments, allowances, vacation pay, performance bonuses and compensation for unused vacation.

Important! There is no need to charge contributions if the contractor is an individual entrepreneur and transfers contributions “for himself.” Also, contributions are not paid on payments for purchased or leased property, with the exception of rights to intellectual activity (clause 4 of Article 420 of the Tax Code of the Russian Federation).

Contributions for payments in favor of foreigners are calculated depending on the legal status and the concluded agreement.

Highly qualified foreign specialists are highlighted separately. If such a specialist is assigned the status of a temporary resident, no contributions are accrued if he resides temporarily or permanently in the Russian Federation - contributions are paid to OPS and VNiM.

What amounts do not require contributions?

In Art. 422 of the Tax Code of the Russian Federation contains a list of amounts not subject to contributions for VNIM, compulsory medical insurance and compulsory health insurance: state benefits, all types of compensation, travel expenses within the established norms, etc. The list of payments exempt from contributions from the NSiPZ is specified in Law No. 125-FZ.

Payments that are not listed in the mentioned lists and do not relate to labor (anniversary bonuses, sanatorium vouchers at the expense of the employer, etc.) cause disputes between policyholders and regulatory authorities. Employers believe that there is no need to charge contributions for such amounts, but employees of the tax service and funds take the opposite position. You have to defend your case in court; judicial practice on the issue is contradictory.

Basis for calculating contributions

The base on which insurance premiums are calculated is determined on an accrual basis throughout the year and is calculated at the end of each month. The total amount of contributions is equal to the product of the taxable base and the corresponding contribution rate.

For the calculation of contributions to VNiM, the Government of the Russian Federation has established a maximum value, which is indexed every year. In 2018, its amount is 815,000 rubles, therefore, contributions to VNiM are accrued until the employee’s taxable base reaches the maximum value.

There is no limit set for contributions to compulsory pension insurance, but for payments in excess of the limit, which in 2018 amounted to 1,021,000 rubles, contributions are paid at a reduced rate.

For contributions to compulsory medical insurance and from the National Social Health Insurance Fund, the maximum base is not limited, and reduced tariffs are not provided.

Tariff rates for contributions

Until 2020, payers for whom Art. 427 of the Tax Code of the Russian Federation does not establish reduced tariffs; contributions are calculated according to those specified in Art. 426 of the Tax Code of the Russian Federation on rates (see table).

Fixed contribution rates for individual entrepreneurs

The procedure for paying contributions “for yourself” differs from the rules for employers. Mandatory payments to individual entrepreneurs are set at a fixed amount for contributions to compulsory health insurance and compulsory medical insurance. Contributions from NSiPZ do not need to be accrued, but for VNIM - at the request of the individual entrepreneur. If an entrepreneur decides to transfer contributions to VNiM, he registers with the Social Insurance Fund and pays a fixed rate: in 2018 - 3,300 rubles.

The amount of contributions to mandatory pension insurance varies depending on the income of the entrepreneur in 2018:

• up to 300,000 rub. - rate 26,545 rubles;
• more than 300,000 rub. - payment is calculated as 26,545 + 1% × income over 300,000 rubles. and is limited to RUB 212,360.

Entrepreneurs will pay 5,840 rubles for compulsory medical insurance in 2018.

If an individual entrepreneur has not worked for a full calendar year, the amount of fixed payments is calculated based on the time actually worked.

How to calculate the amount of insurance premiums

Employers are required to monthly calculate and pay insurance premiums, the amount of which is determined by the formula:

From the amount of the monthly VNIM payment, the employer deducts benefits paid during the month, which must be paid by the Social Insurance Fund (three days of sick leave, etc.). If the amount of the benefit exceeds the contributions, an overpayment is created, which is returned to the payer or offset against future payments.

When to transfer insurance payments

According to clause 3 of Art. 431 of the Tax Code of the Russian Federation, employers pay contributions until the 15th day of the month following the month of payment, inclusive. Insurance premiums for March are transferred until April 15, for April - May 15, etc. For each type of contribution, a separate payment invoice is generated indicating the corresponding payment to the BCC.

Individual entrepreneurs pay OPS contributions at a fixed rate until December 31 of the reporting year. Payment of 1% contributions is transferred no later than June 1 of the following reporting year. Entrepreneurs must pay contributions to compulsory medical insurance before December 31 of the reporting year, the same period is provided for contributions to VNiM.

In what reporting are insurance payments reflected?

Monthly employers submit a personalized report of the SZV-M form to the Pension Fund by the 15th day of the month following the reporting month. Information for up to 25 people is allowed to be submitted on paper, from 25 and above - in electronic form via TKS.

Towards quarterly reporting include form 4-FSS and Calculation of insurance premiums. The calculation of insurance premiums is submitted to the tax service by the 30th day of the month that follows the 1st quarter, half year, 9 months, year. It reflects information on contributions to VNiM, compulsory medical insurance and compulsory health insurance. Employers whose average number of employees is more than 25 people submit a report in electronic form according to the TKS, and less than 25 - on paper.

A report on contributions from the NSiPZ in form 4-FSS is submitted to the FSS by the 20th day of the month that follows the 1st quarter, half year, 9 months and year on paper. If the report is sent via TKS, the due date is postponed by 5 days, i.e. until the 25th.

Annual reporting for contributions consists of the SZV-STAZH form, which is submitted before March 1 of the following reporting year and the register of insured persons, if additional contributions were paid for them.

The cloud service Kontur.Accounting for small businesses will automatically calculate contributions and generate payment orders, and also remind you of payment in advance. In the service you can easily keep records, calculate salaries, send reports via the Internet and use other features. Test the service for 14 days for free.

Insurance premiums is a non-tax fee that all organizations, as well as individual entrepreneurs in the Russian Federation, are required to pay.

Types of insurance premiums

Insurance premiums include:

insurance contributions for compulsory pension insurance (OPI), paid to the Pension Fund of the Russian Federation;

insurance contributions for compulsory social insurance for temporary disability and in connection with maternity, paid to the Social Insurance Fund of the Russian Federation;

insurance premiums for compulsory medical insurance (CHI), paid to the Federal Compulsory Medical Insurance Fund of the Russian Federation;

insurance premiums for injuries (insurance premiums for compulsory social insurance against industrial accidents and occupational diseases).

Legal basis

Issues of insurance premiums are regulated by a number of federal laws.

Chief among them is Federal Law No. 212-FZ of July 24, 2009, which introduced a system of insurance premiums in the Russian Federation.

Law 212-FZ establishes:

circle of contribution payers;

taxable object and base;

insurance premium rates;

the procedure for paying insurance premiums and monitoring their payment;

liability for violation of legislation on insurance premiums;

the procedure for appealing acts of regulatory authorities and actions (inaction) of their officials.

Payers of insurance premiums

Payers of insurance premiums (policyholders) are those persons who are required by law to pay contributions to compulsory social insurance.

Payers of insurance premiums include:

1. Persons making payments and other remuneration to individuals (under employment or certain civil law contracts):

organizations;

individual entrepreneurs;

heads of peasant farms;

individuals who are not recognized as individual entrepreneurs, but use the hired labor of other individuals to solve their everyday problems (for example, when a nanny for a child or a housekeeper is hired).

2. Individual entrepreneurs, lawyers, notaries, private detectives and other persons who carry out private practice, pay insurance premiums for themselves and do not make payments to other individuals.

If the payer of insurance premiums simultaneously belongs to several specified categories (for example, a notary with employees), then he calculates and pays insurance premiums for each basis.

Object of taxation of insurance premiums

For organizations and individual entrepreneurs, the object of taxation is payments and other remuneration accrued:

In favor of individuals working under civil law contracts and employment contracts, the subject of which is the performance of work, provision of services, with the exception of remunerations accrued in favor of individual entrepreneurs, lawyers, notaries and other persons who carry out private practice;

on the alienation of the exclusive right to works of science, literature, and art;

publishing license agreement;

a license agreement granting the right to use a work of science, literature, art;

In favor of individuals subject to compulsory social insurance in accordance with current legislation.

Base for calculating insurance premiums

The base for calculating insurance premiums for insurance premium payers is equal to the amount of payments and other remunerations accrued by insurance premium payers in favor of individuals, with the exception of amounts not subject to insurance premiums for the billing period.

In this case, the base for calculating insurance premiums is calculated separately for each individual from the beginning of the billing period at the end of each calendar month on an accrual basis.

When calculating the base, remuneration paid both in cash and in kind is taken into account.

The base for payments in kind is the cost of goods (work, services) received by an individual.

Billing and reporting periods

For insurance premium payers, periods are established for summing up the payment of contributions - settlement and reporting periods.

The calculation period for insurance premiums is a calendar year.

Based on its results, the formation of the base for insurance premiums for the year is completed, and the amount of contributions payable to the fund budgets is determined.

Reporting periods are the first quarter, half a year, nine months, and a calendar year.

Based on the results of reporting periods, policyholders making payments to individuals must submit calculations of accrued and paid insurance premiums to extra-budgetary funds.

Date of payments and other rewards

For organizations and individual entrepreneurs, the date of payments and rewards is:

The day of accrual of payments and other remunerations in favor of the employee (individual in whose favor payments and other remunerations are made).

For individuals not recognized as individual entrepreneurs:

The day of payments and other remuneration in favor of an individual.

Still have questions about accounting and taxes? Ask them on the accounting forum.

Insurance premiums: details for an accountant

• Insurance premiums in 2018: clarifications from the Russian Ministry of Finance

  Considered as an additional payment of insurance premiums due to incomplete payment of insurance premiums to the established... services, insurance premiums are paid for compulsory health insurance and insurance premiums for compulsory pension... grant, are subject to insurance premiums. At the same time, the payment of insurance premiums from these payments is not... - employees are not payers of insurance premiums. Establishment of deductions of insurance premiums from the income of citizens in...

• The court allowed not to charge insurance premiums: beneficial judicial practice for insurance premium payers

  When considering disputes regarding insurance premiums, the legal relationship between... for the calculation of insurance premiums, the named payments are considered, since the object of taxation of insurance premiums is recognized... Circumstances: The Social Insurance Fund assessed additional insurance premiums, penalties, fines, having calculated... Circumstances: The Fund social insurance assessed additional insurance premiums, penalties, fines, having considered... the organization had to accrue insurance premiums at the additional rate provided...

• Work under a GPC contract and reduced insurance premium rates

  GPC as an object of taxation with insurance premiums. The object of taxation of insurance premiums for organizations making payments... tariffs. The use of reduced insurance premium rates is provided for insurance premium payers making payments and... the organization's use of reduced insurance premium rates, reduced insurance premium rates for compulsory pension insurance... . Features of filling out calculations for insurance premiums. The form for calculating insurance premiums, as well as the procedure...

• Desk audit of insurance premium calculations

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• Autumn victorious decisions on insurance premiums

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• Insurance premiums: new in 2019

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• Payment of insurance premiums if a part-time worker works in hazardous working conditions

  ... (inter-industry) agreement and collective agreements. Insurance premiums and pensions, it turns out, are not always... all the time. But with regard to the calculation of insurance premiums, there are special features - additional tariffs are applied... it is established that if the payer of insurance premiums makes payments and other remunerations... the provision of services is recognized as subject to taxation of insurance premiums, such payments are also subject to contributions... for early assignment pensions payment of insurance premiums at an additional rate in...

• Expenses on labor protection due to insurance premiums in 2019

  And occupational diseases (hereinafter referred to as insurance premiums for injuries), subject to transfer to... documents in the FSS Since the administrator of insurance premiums for compulsory social insurance... in relation to policyholders whose amount of insurance premiums accrued for the previous year... in relation to policyholders for whom the amount of insurance premiums accrued for the previous year ... is responsible for the targeted use of the amounts of insurance premiums for the financial support of preventive...

• Additional tariff insurance premiums must also be paid for retired employees

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• Insurance premiums in 2017. Explanations from the Russian Ministry of Finance

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• Reorganization of the institution: personal income tax and insurance premiums

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• Calculation of insurance premiums: we submit without errors

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• Application of reduced rates of insurance premiums by “simplified” travel agents

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• The activities of the individual entrepreneur were carried out for an incomplete billing period. How to calculate insurance premiums?

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• Violation of the procedure for calculating and paying advance payments for insurance premiums: is the fine legal?

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Since 2015 installed two base limits to calculate insurance premiums:
1) for the Pension Fund of Russia - 711,000 rubles.
2) for the Social Insurance Fund - 670,000 rubles.

To the employee of Svetly Put LLC from the beginning 2015 year, a salary was accrued in the amount of 680,000 rubles.
At the same time, he also performed work under a contract, the remuneration amount for which was 70,000 rubles.
Let us determine the basis for calculating contributions to each fund and the amount of contributions itself. Pension Fund.
Contributions to the Pension Fund of the Russian Federation at a rate of 30 percent are assessed on employee income not exceeding 711,000 rubles.
From the excess, that is, from an amount equal to 39,000 rubles. (680,000 + 70,000 – 711,000), you must pay contributions at a rate of 10 percent.
In total, pension contributions will be accrued in the amount of 217,200 rubles. (RUB 711,000 x 30% + RUB 39,000 x 10%). FFOMS.
Contributions are subject to all payments made to employees.
That is, the base for this employee will be 750,000 rubles. (680,000 + 70,000).
The amount of contributions will be equal to 38,250 rubles. (RUB 750,000 x 5.1%). FSS.
Payments under a civil law agreement are not included in the contribution base to the Social Insurance Fund.
That is, 70,000 rubles. are not subject to contributions.
Exceeding the salary limit in the amount of 10,000 rubles is also not subject to contributions. (680,000 – 670,000).
The accrued amount of contributions will be 19,430 rubles. (RUB 670,000 x 2.9%). Trauma.
Limit for Social Insurance Fund = 670 thousand rubles. NOT applies to injury contributions
(these contributions are paid on all payments, as before, there is no limit for them).

Currently, fundamental changes are taking place in the field of pension provision for citizens of the Russian Federation. At the moment, there have been no changes in the field of compulsory pension insurance (OPI). Insurance premiums for compulsory health insurance also remain with the employer. They represent mandatory payments as a percentage of employee income and are not a fixed amount (except for individual entrepreneurs). The essence of the compulsory pension system is that when citizens reach retirement age, they are provided with a cash pension. Since 01/01/2017, the functions of insurance premiums have been performed by the Federal Tax Service.

Let's look at contributions to compulsory pension insurance in force in 2018.

Regulatory regulation

Federal Law “On Compulsory Pension Insurance in the Russian Federation” dated December 15, 2001 N 167-FZ regulates the basics of compulsory pension insurance

Registration as a payer of insurance premiums

From January 1, 2017, the Federal Tax Service takes into account all payers of insurance premiums.

Registration of organizations and individual entrepreneurs with the Federal Tax Service is carried out on the basis of the Unified State Register of Legal Entities and the Unified State Register of Entrepreneurs:

Currently, for the main category of insurance premium payers for the period up to 2020 inclusive, the Tax Code of the Russian Federation has established a tariff of insurance premiums for compulsory insurance in the amount of 22% of the maximum value of the base for calculating insurance premiums for this type of insurance and 10% above the maximum value of the base for calculating insurance premiums on OPS.

Deputy Director of the Department O.F. Tsibizova

Payers of insurance premiums for compulsory health insurance

Payers are employers (organizations, individual entrepreneurs, individuals), who monthly calculate and pay contributions no later than the 15th day of the next month, after payments are made to individuals.

The amount of insurance premiums is calculated in rubles and kopecks and is calculated separately for compulsory health insurance, compulsory health insurance, compulsory medical insurance.

If the amount of expenses incurred for the payment of insurance premiums exceeds the total calculated amount, then the resulting difference is subject to offset by the Federal Tax Service against future insurance or compensation payments.

Object of taxation of insurance premiums for compulsory health insurance

In accordance with Art. 420 of the Tax Code of the Russian Federation, such payments made within the framework of:

• employment contract and GPA
• copyright contract
• agreement on the alienation of exclusive rights

For individual entrepreneurs who do not make payments to individuals, the minimum wage established at the beginning of the billing period is recognized, and if the value for the billing period is more than 300,000 rubles, the object of taxation is his income.

Base for calculating contributions to compulsory pension insurance

The base is calculated as the amount of payments accrued by the employer-payer of insurance premiums, with the exception of amounts not subject to taxation (benefits, compensation, financial assistance, etc.), the accrual base is determined separately in relation to an individual individually at the end of each month on an accrual basis with beginning of the year.

The basis for calculating insurance premiums for compulsory health insurance has a limitation, after which insurance premiums paid when calculating at the rate of insurance premiums for compulsory health insurance in the amount of 22% are subject to payments in excess of the limit in the amount of 10% of the excess.

The maximum value of the base is subject to indexation annually from January 1 of the corresponding year based on the average salary in the Russian Federation.

The maximum base for calculating contributions to compulsory health insurance in 2018 is 1,021,000 rubles.

The insurance premium rate in general in 2018 is 30%:

1. 22% – for OPS within 1,021,000 rubles. and 10% above the base
2. 2.9% – on OSS
3. 5.1% for compulsory medical insurance

The procedure for calculating insurance premiums for compulsory health insurance

To determine the base for contributions to compulsory pension insurance, all payments and benefits to employees are taken into account, except:

• state benefits
• compensation
• travel expenses within normal limits

The calculation is made on an accrual basis. Until the payment amount reaches 1,021,000 rubles. (in 2018) 22% is charged on compulsory pension insurance, above this amount - 10%. Calculation of contributions - in rubles and kopecks (without rounding).

The transferred contributions are written off as expenses.

An example of calculating insurance premiums for compulsory health insurance

Employee Zubarev A.L. receives 50,000 rubles monthly, there were no other accruals. Calculate contributions to compulsory pension insurance for August 2018.

Accruals on an accrual basis in August amounted to 400,000 rubles. (50,000 rubles * 8 months), which is below the limit of 1,021,000 rubles, so for August calculations will be made based on 22%.

Payment of insurance premiums for compulsory health insurance in 2018

Payments are transferred, where the budget classification code must be indicated in field 104. Contributions to the Federal Tax Service in 2018 are paid for each type of insurance separately.

The BCC for contributions to OPS is indicated - 1821020201061010160, regardless of whether it is the main payment or penalties and fines

Payment of contributions is made monthly no later than the 15th day of the following month, and reporting is provided quarterly.

In 2018, it is provided in the form approved by the Federal Tax Service of the Russian Federation dated October 10, 2016 No. ММВ-7-11/551@, the deadline for which, according to Article 431 of the Tax Code of the Russian Federation, is the 30th day of the month following the reporting period (for example, for 9 months of 2018. – October 30, 2018, for the year – January 30, 2019).

The RSV is represented by a title page and 3 sections with appendices. If the organization has more than 25 employees, then the DAM is submitted electronically, if there are 25 or less, it can be submitted in paper form (at the discretion of the employer). If an error is found in the DAM, then 5 days are given to correct it (10 days for paper reporting). The control ratios of the DAM indicators were approved by order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551@.

Important! Payers who do not pay amounts to individuals: individual entrepreneurs, lawyers, mediators, notaries and other persons engaged in private practice), except for the heads of public utilities, are not required to fill out and submit the DAM.

Overpaid contributions to compulsory health insurance

Payers of contributions may offset or refund overpaid amounts or contributions, penalties and fines.

The overpaid amount can be offset:

1. towards upcoming payments
2. to pay off debts on penalties and fines
3. returned to the payer

Offset against upcoming payments or penalties and fines is carried out independently by decision of the Federal Tax Service, which cannot prevent the payer from submitting an application in written or electronic form for offset of amounts.

Also, overpayments on contributions to compulsory health insurance can be offset against compulsory health insurance and vice versa (but not compulsory health insurance).

To return contributions overpaid, the payer submits an application (can be submitted within 3 years from the date of payment) and the amount is returned within 1 month after receipt of the application. But if there is a debt on penalties and fines, then a refund can be made only after they are offset against its repayment.

Error when making corrections to the Federal Tax Service

When transferring data from the Pension Fund to the Federal Tax Service from 01/01/2017, errors occurred and the payer needs to contact the Pension Fund authorities and reconcile the calculations for periods before 01/01/2017; based on the results of the reconciliation, an act is issued confirming the presence or absence of non-payments. The Federal Tax Service of the Russian Federation does not have the right, without a supporting document signed with an electronic digital signature, to make changes to the PFR data transferred to the Federal Tax Service.