Checks of legal entities for a year Prosecutor General's Office

You can get acquainted with it on the official website of the Prosecutor General's Office of the Russian Federation (http://plan.genproc.gov.ru/plan2017/). To find out if checks are planned for a particular company or individual entrepreneur, you need to enter the following data in the search form (you can limit yourself to one or more items):

• name of the organization or full name of the individual entrepreneur;
• month of verification;
• body name state control or supervision;
• the address of the checked object.

If a business entity really needs an audit, the search results will include, among other things, its duration in working days or hours, as well as the subject of the audit (for example, ensuring consumer rights, sanitary and epidemiological supervision, fire supervision, industrial safety supervision, compliance with license requirements, etc.).

What should be taken into account when preparing a response to a request from a supervisory authority during an audit? How to assess compliance with the law of the actions of inspectors? Users of the GARANT system can receive prompt assistance from experts by phone by connecting a new product "Expert advice. Checks, taxes, law" .

Recall that the Prosecutor General's Office of the Russian Federation publishes a consolidated plan for inspections of economic entities annually based on data provided by regulatory authorities (, federal law dated December 26, 2008 No. 294-FZ "On the protection of the rights legal entities and individual entrepreneurs in the exercise of state control (supervision) and municipal control"; hereinafter - Law No. 294-FZ). At the same time, tax audits are not included in the plan.

Starting from January 1, 2017, another form of checks appeared - a test purchase. But such purchases will be carried out without prior notice to the company or individual entrepreneur and on the grounds provided for unscheduled inspections (). Therefore, there is no information about them in the summary plan of inspections.

Small businesses continue to enjoy supervisory holidays, which will last until December 31, 2018. This means that they are not subject to scheduled inspections if within three recent years they did not commit gross violations. If, however, a representative of a small business nevertheless finds a record of an upcoming inspection on the website of the Prosecutor General's Office of the Russian Federation, he can.

The General Prosecutor's Office is a serious supervisory and punitive body that controls the work of large enterprises and firms. Unfortunately, many of our citizens still believe that breaking the law in their own interests is not shameful and can go unpunished. However, the prosecutor's office does not share this opinion. To identify violators every year in Russia, this body conducts mass checks. When, according to the plan, these events will begin in 2017 and what to expect for violators of the law.

What is the prosecutor's office

The Prosecutor General's Office is a set of authorities that oversee the implementation of Russian legislation at all levels and in all subjects.

The structure of this body includes the following structures:

• Institutions of control in the subjects of the Russian Federation.
• Bodies of control of city and regional scale.
• Departments of military control.
• Research control bodies of the Russian Federation.
• Specialized control agencies.
• Specialized printing houses.

Also, the General Prosecutor's Office works closely with other supervisory authorities to ensure comprehensive supervision of the activities of each enterprise.

A feature of Gen. The Prosecutor's Office is completely independent from other authorities in its work. The activities of this department cannot be influenced by the legislative, judicial or state authorities.

It is this difference that makes the Prosecutor General's Office a special supervisory body.

In addition to supervising compliance with the legislation of the Russian Federation, prosecutors perform the following tasks:

• Initiation of criminal cases.
• Monitoring the implementation of government decrees of the Russian Federation.
• Control over the lawful execution of the law.
• Monitoring the activities of law enforcement agencies, etc.

How audits will be conducted in 2017

The verification plan for legal entities begins to be developed as early as August of this year. Further, the data on the inspection plan are published on the official website of the General Prosecutor's Office, these data must be entered before September 1 of the current year. Each manager can enter this portal, type the name of his company in the search and get information about when verification will be carried out at his enterprise.

According to the legislation, a scheduled inspection can be carried out no more than once every 3 years. However, if there are complaints from citizens or there are other good reasons, prosecutors can conduct an unscheduled verification.

From 2016 to 2018, there is a moratorium on scheduled inspections of small businesses. This decision was taken by the government to facilitate the work of small businesses and give them the opportunity to establish their business without the pressure of inspections.

Who will be checked first

As in previous years, in 2017 scheduled verifications in the Russian Federation will begin with industrial and trade enterprises. These firms will be audited in the first half of the year. Next in line are budgetary and financial organizations.

They will be analyzed in the second half of the year.

It is noteworthy, but if the head of the company does not agree with his presence in the list of scheduled inspections, he can challenge this decision. This applies to those cases where 3 years have not passed since the last scheduled verification. And even if the check still takes place, you can challenge its results and even cancel them in judicial order, regardless of whether there were violations in the work of the company.

How to find yourself on the lists

In order to find out if your enterprise is included in the consolidated inspection plan for 2017, you need to go to the official website of the Prosecutor General's Office of the Russian Federation. On the main page of the site you can see the search form. Enter all the required information about your organization in the appropriate fields and click the search button.

Keep in mind that even if you are a small business, but have a history of disruptions in the company, or the prosecutor's office has other good reasons for monitoring, you may be placed on the schedule of scheduled inspections in 2017. You will not be able to challenge this decision. in accordance with the law, this verification will be lawful.

If you do not agree with the inclusion of your enterprise in the 2017 audit plan, you can apply to the relevant regulatory authorities with an application to exclude you from the verification plan. If your request is not granted but prosecutors have no good reason to this check in relation to your enterprise, the results of the check may be cancelled.

Despite the fact that there are various rumors among entrepreneurs about the incorrect work of certain representatives of the General Prosecutor's Office, without the work of this body in modern world not enough. The government is cleaning up the ranks of prosecutors, but the human factor takes place in any government body. If you are dissatisfied with the work of the prosecutor's office, you can file a complaint with higher authorities, which will consider your complaints and make a decision on your issue.

For an entrepreneur, a tax audit often causes concern. However, any other, too, but all businessmen pay close attention to the tax, which is understandable. As usual, they are divided into planned and unscheduled

For what reason can a planned tax audit be carried out?

The procedure for conducting scheduled inspections is regulated by Order No. MM-3-06/333 of the Federal Tax Service of Russia dated May 30, 2007, which approved a unified concept for the planning system for field tax inspections. As it says, "to improve the literacy of taxpayers, strengthen discipline, improve the work of tax authorities." The main principles of the Concept are as follows:

1. The audit planning system is the same for the tax authorities.

2. It must be clear and accessible to taxpayers. In order to independently assess the risks of being included in the tax audit plan, the taxpayer can familiarize himself with the publicly available criteria that are used by the tax authorities to select companies during on-site tax audits. There are 12 in total.

3. Most favored nation treatment for conscientious payers.

4. In case of detection of signs of a probable violation of the legislation on taxes and fees, the response is timely.

5. Punishment of unscrupulous taxpayers, if violations of the legislation on taxes and fees are found, is inevitable.

6. The choice of objects that were included in the tax inspection plan (for 2017 and beyond) is reasonable.

How can I find out about a scheduled tax audit?

In which case is the taxpayer most likely to be included in the IFTS field inspection plan for 2017? This is likely provided that the company meets the risk criteria. If you have concerns that your company could be included in the schedule of tax audits for 2017, please read the criteria provided in Appendix No. 2 to Order No. MM-3-06/333 of the Federal Tax Service of Russia dated May 30, 2007, carefully.

There is a high probability of being included in the tax inspection plan for 2017 if:

• For several tax periods, the organization reports losses;
• The company records large amounts of tax deductions in its tax returns;
• A company may be included in the schedule of tax audits if the average monthly salary of the company's employees is below the average level (the salary is compared with salaries for this economic type in the region);
• The outstripping growth rate of expenses over the growth rate of income from the sale of goods (works, services);
• A great chance to get into the plan of on-site tax audits for 2017 for taxpayers who have repeatedly been close to the indicators giving the right to apply the special regime;
• The company enters into contracts with intermediaries and resellers, without having justified reasons for this;
• Field tax audits in 2017 may affect your company if you have not submitted the required documents to the inspection, explanations of any inconsistencies in the activities of your company. Perhaps the tax office has information that any documents in your company have been destroyed;
• The reason why your company may have an on-site inspection of the IFTS in 2017 may be repeated “migration” between tax inspectorates - that is, a regular change of location.

Tax audits in 2017, list of organizations

Some taxpayers are confident that information about field tax audits is freely available and published on the Internet. To some extent, the register of inspections by the Prosecutor General's Office on the control measures of other departments gives them the right to think so. The schedule of inspections by the tax inspectorate for 2017 cannot be found in the unified register of inspections published on the official website of the Prosecutor General's Office of the Russian Federation.

This register does not apply to taxpayers. And it’s impossible to enter the query “tax audits in 2017, list of organizations” into the search engine line and reliably check whether your company should prepare for an audit by the tax office. There is no list of tax inspections for 2017.

Both unscheduled and scheduled tax audits for 2017 are carried out without prior acquaintance with them by the general public.

Only certain enterprises can learn about the schedule of tax audits. Until December 31, a list of planned tax audits for 2017 was published on the official website of the Federal Tax Service. But it does not apply to all companies, but only to legal entities engaged in state-regulated activities.

Legal entities and individual entrepreneurs are under the state (municipal) supervision of the relevant authorities, which have the right to conduct inspections at enterprises. And in order to be ready for the visits of supervisory authorities, organizations and businessmen should know the most important thing about the inspection plan for 2017. More on this in our review.

Definition and varieties

Verification is a series of measures that provide control over the work of individual entrepreneurs and legal entities. By general rule her main task elucidates the following points:

• compliance of the activities carried out with the law, as well as existing rules and standards in this area;
• compliance of goods (produced or sold), works and services with the requirements of the law and standards.

There are several types of checks. You should know their features before considering the consolidated inspection plan for 2017.

Each check has its own characteristics. They differ in places and methods of conducting, objects and subjects.

Note that for unscheduled inspections of the work of legal entities and individual entrepreneurs, special grounds are needed. At the same time, such revisions, of course, are not included in the plan (for example, posted on the website of the Prosecutor General's Office of the Russian Federation).

But scheduled inspections are carried out in accordance with pre-drawn plans for each region of Russia. Moreover, they preliminarily draw up a project. After it is agreed and, if necessary, corrected. And then - further assert.

A scheduled inspection can be field or documentary. In the plan of inspections, the place of their conduct and some other nuances must be indicated.

Restrictions on planned revisions in 2017

As early as July 13, 2015, Federal Law No. 246-FZ was adopted, according to which, in the period from 01/01/2016 to 12/31/2018, there are restrictions on scheduled inspections of small businesses. True, they do not apply to the following categories of firms and individual entrepreneurs (they still do not fall into the consolidated inspection plan for 2017):

• are engaged risk types activities (the list is compiled by the Government of the Russian Federation);
• subjected to administrative punishment for serious violations, or left without a license (if such a decision was made no more than 3 years ago).

The rest of the categories of business entities may not be included at all in the plan of inspections of legal entities for 2017. In extreme cases, you must draw up a written application to exclude you from the lists.

Also from 07/01/2016 officials those conducting an audit in relation to individual entrepreneurs and legal entities cannot request the following documents and information:

• permits for construction;
• from the register of notaries and persons qualified as a result of passing the relevant exam;
• from the register of federal property;
• from USRR;
• from the USRIP or USRLE (depending on the status);
• from the register of officially registered mass media;
• from accounting (financial) statements;
• from the register of persons who have received accreditation;
• from USRN;
• information regarding the issuance of a residence permit to persons who do not have citizenship or who have the citizenship of another state;
• registration information about the place of residence or registration of Russian citizens.

The ban on the collection of such information was introduced by Decree of the Government of the Russian Federation No. 724-r, adopted on April 19, 2016.

On the other hand, Law No. 272-FZ of July 03, 2016 came into force. He made changes to Labor Code RF. Namely, to article 360. Now to conduct an unscheduled inspection regarding violations labor law and other acts affecting the labor situation of the population can be obtained after the State Labor Inspectorate receives information about them in any way. Even if the information came from the media.

Such a check can be initiated, for example, in the event of the following violations:

• employees receive wages below the established minimum wage;
• employees withhold wages;
• non-observance of safety rules at the enterprise, an employee was injured, etc.

Moreover, this law allows for an unscheduled audit even without a complaint from an employee of the enterprise.

When the organization is included in the plan for future reviews

Law No. 294-FZ Plan for conducting inspections of organizations and individual entrepreneurs in 2017.

Regional supervisory authorities send projects of future inspections against business representatives to the prosecutor's office of their constituent entity of the Russian Federation. The deadline is September 1 of the current year. After that, they are considered and adjustments can be made. Further, the plans are returned again to the supervisory authorities. Only after that they are approved, and then sent no later than November 1 to the prosecutor's office.

An inspection on a general basis is permissible if 3 years have already passed from the moment:

• subject registration;
• completion of the previous scheduled audit;
• the beginning of the work of the company, IP.

At the same time, a new audit is possible earlier than 3 years after the end of the previous one, if we are talking O:

• unscheduled audit;
• scheduled inspection, but with other grounds for conducting.

But with regard to enterprises and individual entrepreneurs working in the educational, social and health sectors, this rule does not apply. There may be more checks for 3 years.

How should check

For all types of inspections, the procedure for their conduct and execution of the necessary documentation is set out in Law No. 294-FZ.

The basis for the inspection may be an order or instruction on behalf of the head or his deputy of the municipal or state control body. In such a document, the type and form of verification must be indicated.

As a general rule, controllers must inform about a planned audit 3 days before it starts. In this case, be sure to send a copy of the documentary basis for the verification.

At the end of all control activities, an act is filled out according to the established model. One of its copies remains at the enterprise.

Checks not included in the plan

Please note that the legislation on scheduled inspections in some cases does not apply. For example, the list does not include currency and tax controls.

An inspection regarding accidents that caused the death or disability of employees is also not included in the plan of annual inspections. But this is for objective reasons.

You can get acquainted with the plan of inspections of organizations and individual entrepreneurs for 2017 on the official website of the Prosecutor General's Office of the Russian Federation. If you need to find out if an audit of an individual entrepreneur or organization is planned for the current year, you should enter the following information in the search form:

1. PSRN
2. TIN
3. Name of the organization (or full name for individual entrepreneurs).
4. Month of verification.
5. Name of the body of state control or supervision.
6. Address of the checked object.

Note that you can enter one or more items. If a check is scheduled for the subject, then the following data will be reflected in the search results:

• the duration of the inspection (in working days or hours);
• the subject of verification (for example, fire supervision or compliance with license requirements).

On the basis of Part 6.2, Part 7 of Art. 9 of the Federal Law of December 26, 2008 No. 294-FZ “On the Protection of the Rights of Legal Entities and Individual Entrepreneurs in the Implementation of State Control (Supervision) and Municipal Control”, the General Prosecutor’s Office of the Russian Federation publishes a consolidated plan for inspections of business entities every year. The master plan is based on information provided by the control authorities. Note that the plan does not include tax audits.

From January 1, 2017 was added new form checks. It's called a "test buy". Purchases are made without prior notice individual entrepreneur or organizations. A test purchase is carried out on the grounds that are provided for unscheduled inspections (based on Article 16.1 of Law No. 294-FZ). There is no data on such inspections in the consolidated inspection plan for 2017.

As a reminder, supervisory holidays continue to operate for representatives of small businesses until December 21, 2018. This means that scheduled inspections of small businesses will not be carried out. The only exceptions are companies that have committed any major violations over the past three years.

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