Consolidated plan of inspections of individual entrepreneurs. How to find out about the upcoming scheduled inspection of the facility by the state fire supervision authority
Tax audits in 2018 - list of organizationsto be verified is closed to the public. These are events in which any legal entity and individual entrepreneur can be involved. In what cases can their activities attract the special attention of the tax authorities? Find out the answer from our material.
What types of tax inspections for 2018 are provided for by law?
Art. 87 Tax Code The Russian Federation establishes 2 types of tax audits: in-house and on-site. The first type of inspections are carried out by FTS specialists directly at their workplace. No permission is required to conduct. Cameral checks to be carried out within 3 months (according to general rule) from the moment the taxpayer submits the declaration (clause 2 of article 88 of the Tax Code of the Russian Federation).
On-site inspections are carried out by tax authorities, as a rule, on the territory of the taxpayer, but if the company cannot provide premises, then all procedures take place at the Inspectorate of the Federal Tax Service itself.
The implementation of offsite events, in turn, requires a separate decision by the head of the tax inspectorate. On-site inspections are appointed on the basis of a comprehensive analysis by specialists of the Federal Tax Service Inspectorate of various indicators of an enterprise's performance, an assessment of tax risks, and the quality of tax and accounting reporting.
The date of the audit coincides with the moment the head of the local body of the Federal Tax Service signed the decision, which we mentioned above (clause 8 of article 89 of the Tax Code of the Russian Federation). Legally, the FTS is not obliged to warn the taxpayer that the department's specialists will come with an inspection, but in practice, the territorial structures of the tax inspectorate in many cities pre-inform organizations and individual entrepreneurs about the decision on the inspection by phone or by mail.
There are visits of inspectors of the department and without warning. However, such precedents are quite rare. The fact is that the FTS itself recommends that its employees hand over to the taxpayer a copy of the decision to conduct an audit. At the same time, another copy remains in the department - with the mark "I have been familiarized with the decision to conduct an on-site tax audit", which is filled in by the relevant entity. If delivery of this document is not possible, it is sent to the taxpayer by mail (letter from the Federal Tax Service of July 25, 2013 No. AS-4-2 / 13622).
There is one more nuance - in accordance with the provisions of clause 12 of Art. 89 of the Tax Code of the Russian Federation, the taxpayer is obliged to provide the inspectors of the Federal Tax Service with access to documents related to the payment of taxes. The firm can objectively take time to prepare the appropriate sources, as well as to organize access to them. On many modern enterprises the system for obtaining appropriate access is organized sufficiently strictly, in particular, it may be necessary to issue special electronic or biometric passes to certain territories.
Thus, in order to ensure constructive interaction with the payer in terms of gaining access to documents, the FTS can be very useful to warn him about the visit of inspectors.
Read about the timing of field audits in the article .
Does the FTS have plans for tax audits for 2018?
The procedure for conducting field tax audits of FTS organizations in terms of the formation of plans is rather superficially regulated at the level of the provisions of the Tax Code of the Russian Federation, and this gives rise to some taxpayers to doubt - maybe the department does not plan the relevant measures at all?
There is a version that the main factor of inspections is the interdepartmental interaction of the Federal Tax Service, for example, with the Ministry of Internal Affairs, the prosecutor's office, banks, labor inspection (Agreement of the Federal Tax Service of the Russian Federation and Rostrud dated November 25, 2016 No. ММВ-23-2 / [email protected]) as well as the use of various "unofficial channels". The use of such methods can predetermine the absence of the FTS's need for planning - all inspections are random in nature and are not based on adherence by this department to any systemic principles.
However, this point of view is erroneous. The fact that field checks The FTS is nevertheless systematized and included in a separate plan, confirmed by the content of a number of legal acts.
So, in paragraph 3 of the letter of the Federal Tax Service dated 23.01.2009 No. ШС-21-3 / 40 it is directly stated that all field inspections are carried out in accordance with the approved plans. The document also notes that the mechanism for implementing the relevant measures established by the Federal Tax Service does not provide for unscheduled inspections.
Schedule of tax audits for 2018
At the same time, the FTS is not obliged to formulate public plans for tax audits. Moreover, the internal regulations of the department instruct employees to treat the corresponding plans as confidential documents, not subject to disclosure. Actually, not even all employees of the Federal Tax Service have access to such information (letter of the Federal Tax Service of the Russian Federation dated 04.04.2008 No. SHT-6-2 / 255).
The procedure for access of any persons to confidential information is governed by the provisions of the order of the Ministry of Taxes and Duties dated 03.03.2003 No. BG-3-28 / 96. It provides that the basis for the provision of information contained in the plans of tax audits of the Federal Tax Service should be the provisions federal legislation... In particular, those that endow certain persons with special powers in terms of gaining access to information in the registers of the Federal Tax Service - for example, law enforcement agencies can receive privileges in this part.
Some "liberalization" of the norms that prohibit the disclosure of the content of tax audit plans can be applied to the institution of the plenipotentiary representation of the President of the Russian Federation. For example, in 2008, employees of the offices of the embassy had the right in a number of cases to request information from the Federal Tax Service about the total inspections and individual entrepreneurs (letter of the Federal Tax Service No. SHT-6-2 / 255).
It can be noted that the provisions of the order of the Federal Tax Service of Russia dated May 30, 2007 No. MM-3-06 / 333 approved the conceptual principles of planning tax audits, as well as criteria for the payer to independently assess the likelihood of an on-site visit of the Federal Tax Service. Despite the age of this legal act, its provisions are also applicable to the analysis of the situation with tax audits of organizations in 2018.
True, there are no unambiguous guidelines for the timing of the relevant inspections. normative act, like other sources of law, adopted at the federal level, does not. However, it will be useful to study in more detail the key provisions of Order No. MM-3-06 / 333 in terms of assessing the likelihood of a tax audit by the payer - we will do this a little later.
It is noteworthy that the objects of both field and cameral tax audits can be any categories of taxpayers.
Who can be included in a scheduled tax audit?
In the provisions of Art. 89 of the Tax Code of the Russian Federation does not specify exactly which persons - legal or physical - can become objects of tax audits of one type or another. Hence the conclusion: absolutely all subjects of tax payment are subject to inspections: citizens, individual entrepreneurs, commercial firms, non-profit organizations, state and municipal structures.
This partly explains the fact that from a purely technical point of view, it is difficult for the Federal Tax Service to draw up an inspection plan, even if it were required. In the corresponding plan, based on the provisions of the legislation, not only a legal entity, but also all citizens of the Russian Federation would be subject to inclusion. It is extremely unlikely that the FTS will have enough human and technical resources to assess the tax history of each Russian citizen, to study the personal tax profiles of citizens, in particular, for all those risks that are reflected in the provisions of Order No. MM-3-06 / 333 ...
How to assess the likelihood of a firm being included in the inspection plan of the Federal Tax Service Inspectorate for 2018?
What methods can a taxpayer have to assess the likelihood of meeting with FTS inspectors as part of a tax audit? First of all, it is within his power to familiarize himself with the key provisions of Order No. MM-3-06 / 333.
Despite the fact that the legislation does not allow payers to have access to the plans of inspections of the tax inspectorate for 2018, the study of the key criteria for assessing the activities of tax payers, which were developed by the Federal Tax Service, can, in principle, provide some guidance both in terms of the timing and likelihood of a visit by tax inspectors.
So, the department can pay attention to the organization or individual entrepreneur if:
- the tax burden on the company is below the industry average (clause 1 of Order No. MM-3-06 / 333);
- firm for several tax periods reflects losses in the reporting (clause 2);
- too large amounts of deductions for a particular period appear in the accounting documents (clause 3);
- the outstripping dynamics of cost growth was recorded in comparison with the rate of increase in revenue (p. 4);
- the firm pays its employees a lower salary than the industry average (p. 5);
- company indicators that give the right to work with special tax regimes, are close to the maximum permissible (p. 6);
- SP shows in the reporting expenses that are as close as possible to the amount of income (clause 7);
- the firm forms an unreasonably long chain of counterparties, consisting of intermediaries and resellers (clause 8);
- the organization does not provide explanations to the Federal Tax Service in response to received notifications of non-compliance of certain performance indicators with the established criteria, does not submit the requested documents (clause 9);
- the owners of the company carry out frequent re-registration of business in different territorial structures of the Federal Tax Service (clause 10);
- the firm has significant deviations in profitability from the indicators observed on average in the industry (p. 11);
- according to experts from the Federal Tax Service, the company operates with a high tax risk(item 12).
It turns out that the more coincidences on these points are recorded by the Federal Tax Service in relation to the activities of a particular company, the higher the probability of an audit, and the more quickly it can be carried out.
Should we trust unofficial data on the plans of inspections of the Federal Tax Service?
Numerous “unofficial” indicators are widespread among the expert community, which predetermine the likelihood of attracting attention from the tax authorities. However, adherence to such statements in itself can be an additional tax risk, since no one guarantees how close these or those theses are to reality. Moreover, some of these points of view, as in the case of the thesis about the absence of plans in the Federal Tax Service, may be formed due to ignorance of the legislation by the persons disseminating this information.
For more information about the content of all types of tax audits, as well as the most notable features of this procedure, read the article .
Outcomes
The plan of on-site inspections of the Federal Tax Service is classified information for taxpayers. As a rule, they learn information about the upcoming visit of the inspectors a few days before the start of the inspection. The official list of inspections is published only for companies engaged in government-regulated activities. This list can be found on the official website of the Federal Tax Service.
An entrepreneur is often concerned about a tax audit. However, any other too, but all businessmen pay close attention to the tax service, which is understandable. As usual, they are divided into scheduled and unscheduled
What is the reason for a scheduled tax audit?
The procedure for conducting scheduled inspections is regulated by order of the Federal Tax Service of Russia No. MM-3-06 / 333 dated May 30, 2007, which approved a unified concept for the planning of field tax audits. As it says, "to improve the literacy of taxpayers, strengthen discipline, improve the work of tax authorities." The basic principles of the Concept are as follows:
1. The system of planning inspections is the same for the tax authorities.
2. It must be clear and accessible to taxpayers. To independently assess the risks of getting into the tax audit plan, the taxpayer can familiarize himself with the publicly available criteria that are used tax authorities for the selection of companies during field tax audits. There are 12 of them in total.
3. Most favored nation treatment for conscientious payers.
4. If signs of a possible violation of the legislation on taxes and fees are detected, the response is timely.
5. Punishment of dishonest 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 not only) is reasonable.
How to find out about a planned tax audit?
In what case is a taxpayer likely to be included in the schedule of field inspections of the Federal Tax Service Inspectorate for 2017? This is likely if the company meets the risk criteria. If you have concerns that your company could be included in the schedule of tax audits for 2017, read the criteria that are given in Appendix No. 2 to Order of the Federal Tax Service of Russia No. MM-3-06 / 333 dated May 30, 2007, carefully.
It is highly likely to be included in the tax inspection plan for 2017 if:
- Over several tax periods, the organization reports losses;
- The company reflects in tax reporting large amounts of tax deductions;
- The company may be included in the schedule of tax inspections if the value average salary per month of the company's employees below the average level (the size of the salary is compared with the salaries for this economic mind 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 field tax audits for 2017 for taxpayers who have repeatedly been close to the indicators that give the right to apply the special regime;
- The company enters into agreements with intermediaries and resellers without any justified reasons for this;
- On-site tax audits in 2017 may affect your company if you have not provided the required documents to the inspection, explanations of any inconsistencies in the activities of your company. Perhaps the tax office has information that some documents in your company have been destroyed;
- The reason when an on-site inspection by the Federal Tax Service Inspectorate can be carried out in your company 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 believe that information about on-site tax inspections is freely available and published on the Internet. To some extent, the right to think so is given to them by the already familiar register of inspections by the Prosecutor General's Office on the control measures of other departments. The tax inspection schedule 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 concern tax authorities. Yes, and it is impossible to drive the query "tax audits in 2017, list of organizations" into the search engine line and reliably check whether your company is worth preparing for an audit by the tax inspectorate. There is no list of tax inspections for 2017.
And unscheduled and planned tax audits for 2017 are carried out without prior familiarization with the general public.
Only certain businesses can find out about the schedule of tax audits. Until December 31, a list of scheduled 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 legal entities carrying out state-regulated activities.
The plans for conducting inspections by regulatory authorities are information that is published annually by the General Prosecutor's Office of the Russian Federation. The agency's website has already published a consolidated plan for inspections of legal entities for 2019. Those who find their enterprise in it, it is better to prepare for the visit of the inspectors in advance. Read about how to look for your company in the register and what to use when preparing for the arrival of an inspector, read the article.
Legislative framework and terms of publication of information on planned supervisory activities
All information about inspections of legal entities and individual entrepreneurs accumulates the General Prosecutor's Office of the Russian Federation; the official website publishes the plan of inspections for 2019 in accordance with the requirements of part 7 of article 9 of chapter 2 of Federal Law No. 294 "On the Protection of the Rights of Legal Entities and Individual Entrepreneurs in the Exercise of State Control (Supervision) and Municipal Control." This online resource is called "Consolidated plan of inspections of business entities for 2019". The website of the General Prosecutor's Office of the Russian Federation published the consolidated plan of inspections for 2019 at the end of 2018.
In addition, similar lists of planned supervisory activities carried out by regional regulatory bodies should be published by the prosecutor's offices of the constituent entities of the Russian Federation, and many have already done this, for example, plans for 2019 can be viewed:
Each organization and individual entrepreneur should look for themselves in two lists at once: federal and regional.
Inspection plans of regulatory agencies in 2019
In addition to the publication on the website of the Prosecutor General's Office of the consolidated register of the audited, there is also a special service (which is also operated by the Russian prosecutor's office) - the Federal State Information System "Unified Register of Inspections". It differs from the information on the main website of the Prosecutor's Office in that it shows information not only about planned control measures, but also about those that have already been completed or are still taking place at the moment. To use this resource, you need to enter not just the name of the organization, but also other details. The input form looks like this:
Although there is more information in the Registry, in order to find out if you need to expect a visit of inspectors in 2019, a master plan is enough. It's easy to use.
How to find out about a planned inspection visit
All information on control measures is checked, specified and published by the Prosecutor General's Office of the Russian Federation (official website); the audit plan for 2019 will show information on a specific organization based on its name, TIN and PSRN in the context of:
- months of visit of inspectors;
- the name of the controlling agency.
If there are concerns that, for example, Rospotrebnadzor is going to visit you, and you want to find out about it in advance, first look at the website of the regional department of this department, look for the section "Rospotrebnadzor's scheduled inspections for 2019: plan and schedule of inspections." Information appears on the regional websites of the department and the prosecutor's office earlier than on the centralized website. The same applies to information about what Roszdravnadzor plans: the plan of inspections for 2019 will definitely be included in the consolidated register - information will appear there by the end of the year.
If you do not find your company on the list, then the inspectors will not come. True, they can come unscheduled, there are enough reasons for this. In addition, the register does not cover control activities carried out in the framework of:
- investigative actions and operational-search measures;
- administration of justice;
- prosecutor's supervision;
- financial and banking supervision;
- currency control;
- investigations of the causes and consequences of emergencies of a man-made, natural or infectious nature;
- administrative investigation (previously open);
- investigation of industrial accidents;
- antitrust control based on insider information.
Separately, you need to remember that from the moment state registration a legal entity or individual entrepreneur must be at least 3 years old to be included in the register. A similar period should elapse from the moment of completion of the last planned supervisory activity by the same supervisory authority.
Until 31.12.2018, in accordance with the provisions of Article 26.1 of the Federal Law No. 294-FZ, there was a ban on planned supervisory activities in relation to small businesses. However, this moratorium expired at the end of 2018. But at the end of December, the deputies adopted the Federal Law of December 25, 2018 N 480-FZ, which adds Article 26.2 to the Federal Law-294 and extends the moratorium on inspections for small businesses until the end of 2020.
However, this article contains a rather impressive list of exceptions. The moratorium on inspections of SMEs does not apply if:
- verification is carried out using a risk-based approach (see list below);
- the object of inspection is assigned to a special list of enterprises that are not subject to the moratorium (this is healthcare, education, social sphere, enterprises of heat, power supply, energy saving and energy efficiency);
- the enterprise was previously charged with administrative responsibility, and less than 3 years have passed since then;
- the company conducts licensed activities;
- the check concerns radiation, atomic safety, state secrets, etc.
Using checklists
By the way, we remind you that since 01.01.2018, many departments have been carrying out control using checklists (unfortunately, Tax office does not use checklists).
If you see that your company is also awaiting scheduled inspections for 2019 (the official website of the prosecutor's office has included your organization in the register), we advise you to use the checklists of the departments planning to pay you a visit. This will help you prepare for the test. You can find checklists in the corresponding departmental orders - here are just a few:
- Rosprirodnadzor (in the implementation of environmental, land, water supervision, control of waste management, protection of subsoil, air and ozone layer) - Order of Rosprirodnadzor dated September 18, 2017 No. 447;
- Rospotrebnadzor (control over food enterprises, trade, beauty industry) - Order of Rospotrebnadzor dated September 18, 2017 No. 860;
- Fire supervision (control of compliance with fire safety requirements) - Order of the Ministry of Emergency Situations of Russia dated June 28, 2018 No. 261;
- Supervision in the field of civil defense and emergency situations - Order of the Ministry of Emergency Situations of Russia dated 02.27.2018 No. 78;
- Labor Inspectorate - Order of Rostrud dated November 10, 2017 No. 655;
- Roszdravnadzor (in terms of drug handling) - Order of Roszdravnadzor dated 20.12.2017 No. 10449;
- Roskomnadzor -
How do I know about a scheduled inspection of my facility? What is the responsibility of officials of control bodies for carrying out a scheduled inspection that is not included in the annual consolidated plan of inspections of entrepreneurship?
There are several ways to find out about a scheduled inspection of your facility.
The first and most universal: you can go to the website of the General Prosecutor's Office Russian Federation in the section "Consolidated plan of entrepreneurship inspections", select the appropriate year of inspection (for example, http://plan.genproc.gov.ru/plan2013/), then indicate the TIN of your enterprise and confirm the request by clicking on the "Search" picture. Automated program will give you search results.
Legislative provisions on the need to post a consolidated plan of inspections of entrepreneurship on the website of the Prosecutor General's Office of the Russian Federation, paragraph 7 of Art. nine Federal law"On the protection of the rights of legal entities and individual entrepreneurs in the implementation of state control(supervision) and municipal control "dated 26.12.2008 No. 294-FZ.
The use of the second option is possible when you know which control and supervisory authority should organize planned control measures in relation to you.
For example, you received by mail an order for an upcoming scheduled inspection from the municipal control body.
According to paragraph 5 of Art. 9 of the Federal Law No. 294-FZ, the annual plan for conducting scheduled inspections approved by the head of the state control (supervision) body or the municipal control body is communicated to interested parties by posting it on the official website of the state control (supervision) body or the municipal control body on the Internet or otherwise in an accessible way.
Thus, you can check the availability of a planned control measure by visiting the website of the authority local government, to which the municipal control body is subordinate (if the municipal control body does not have its own website).
And the third option: it is used when you know which control body should check your enterprise. Go to the website of the regional prosecutor's office in the section "Consolidated plan of inspections" (for example, http://www.samproc.ru/plan/2013/index.php), select the appropriate control body, then review the plan of this control body for the availability of your enterprises.
It is important to note that carrying out a scheduled inspection, which is not included in the annual plan for conducting scheduled inspections, entails the invalidity of the results of its inspection (subparagraph 7, part 1.1, article 20 of Federal Law No. 294-FZ), as well as administrative liability of officials authorized to carry out state control (supervision) under Part 1 of Art. 19.6.1 Administrative Code RF, in the form warnings or overlays administrative fine in the amount of three thousand to five thousand rubles. Repeated commission of such violations entails administrative responsibility up to disqualification for a period of six months to one year (part 2 of article 19.6.1 of the Administrative Code of the Russian Federation).
Is the organization or individual entrepreneur included in the audit plan of a particular department in 2018? How can I check this? Are these plans summarized on the website of the General Prosecutor's Office? Let's answer these questions.
Summary plan of inspections
Scheduled inspections of the ministry and departments are carried out on the basis of annually approved plans. Such checks are called scheduled. The departments post their plans on their websites. This is required in parts 3 and 5 of article 9 of chapter 2 of the Federal Law of December 26, 2008 No. 294-FZ. The consolidated plan of inspections for all departments for 2018 is posted on the website of the General Prosecutor's Office. It is there that you can check whether inspections of the organization and individual entrepreneurs are planned in 2018.
To find out whether to wait for a company or individual entrepreneur in 2018 for inspectors from regulatory authorities, you will need to enter the following data into a special search form (all at once or some of them):
- OGRN;
- name of company;
- month of verification;
- name of the state control body;
- the address.
Plans on the websites of ministries and departments
You can also look for yourself in the plans of inspections on the website of specific ministries and departments. Below in the table, we provide a link to sites with audit plans for 2018.
Inspection body | Link to inspection plan |
Ministry of Finance / FTS | Organizations and entrepreneurs (consolidated) |
Ministry of Finance of Russia / Federal Treasury | Control of audit organizations * |
FSS / PFR | Scheduled on-site inspections by the FSS of Russia and the PFR are carried out jointly. The schedule of such inspections can be found on the website of your regional office FSS of Russia |
Ministry of Labor of Russia / Rostrud | Organizations and entrepreneurs |
Prosecutor's office | Organizations and entrepreneurs |
Ministry of Economic Development of Russia / Federal agency on state property management | Federal property |
Ministry of Economic Development of Russia / federal Service state registration, cadastre and cartography | Land supervisionLand supervision |
Ministry of Economic Development of Russia / Federal Service for Accreditation | Accredited persons |
Ministry of Economic Development of Russia / Federal Service for Intellectual Property | The organization |
Ministry of Health of Russia / Federal Service for Surveillance in Healthcare | Organizations and entrepreneurs |
Ministry of Health of Russia / Federal Medical and Biological Agency | Organizations and entrepreneurs |
Ministry of Industry and Trade of Russia / Federal Agency for Technical Regulation and Metrology | Organizations and entrepreneurs |
Ministry of Natural Resources of the Russian Federation / Federal Service for Hydrometeorology and Environmental Monitoring | The organization |
Ministry of Natural Resources of Russia / Federal Forestry Agency | Licensing Organizations and entrepreneurs |
Ministry of Natural Resources of the Russian Federation / Federal Service for Supervision of Natural Resources | Organizations and entrepreneurs |
Russian Ministry of Defense / Federal Service for Technical and Export Control | Export control |
Ministry of Transport of Russia / Federal Air Transport Agency | Organizations and entrepreneurs Organizations and entrepreneurs |
Prohibition of inspections
For small businesses, there are supervisory vacations for three years: in 2016–2018, small businesses should not come with a scheduled inspection. This applies to inspections by Rostrud, the Federal Migration Service of Russia, Rostekhnadzor and Gospozhnadzor. However, to tax audits and checks of insurance premiums, this does not apply (Article 26.1 of the Federal Law of December 26, 2008 No. 294-FZ).
The prohibition on checking does not apply to organizations and entrepreneurs who, in the three years preceding the check, were held liable in the form of:
- disqualifications;
- administrative suspension of activities;
- revocation or suspension of a license.
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