The summary 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 public access. These are events in which any legal entity and individual entrepreneur may be involved. In what cases can their activities attract the special attention of the tax authorities? Learn the answer from our material.
What types of tax inspections for 2018 are prescribed by law?
Art. 87 of the Tax Code of the Russian Federation establishes 2 types of tax audits: desk and field. Checks of the first type are carried out by specialists of the Federal Tax Service directly at their workplace. No authorization is required. In-house inspections must be carried out within 3 months (as a general rule) from the moment the taxpayer submits the declaration (clause 2 of article 88 of the Tax Code of the Russian Federation).
Field inspections are carried out by tax specialists, as a rule, on the territory of the taxpayer, but if the company cannot provide premises, then all procedures are carried out at the IFTS.
Implementation of offsite events, in turn, requires a separate decision by the head of the tax inspectorate. Field inspections are appointed on the basis of a comprehensive analysis by the IFTS specialists of various indicators of the company’s activity, assessment of tax risks, and the quality of tax and accounting reporting.
The date of the audit coincides with the moment of signing by the head of the local authority of the Federal Tax Service of the decision that we mentioned above (paragraph 8 of article 89 of the Tax Code of the Russian Federation). Legislatively, the Federal Tax Service 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 preliminarily inform organizations and individual entrepreneurs of the decision to inspect by telephone or mail.
Visits of inspectors of the department take place without warning. However, such precedents are quite rare. The fact is that the Federal Tax Service itself recommends that its employees present a copy of the decision to conduct an audit to the taxpayer. At the same time, another copy remains in the department - with the note “I’m acquainted with the decision to conduct a field tax audit”, which is filled out by the relevant entity. If the delivery of this document is not possible, it is sent to the taxpayer by mail (letter of the Federal Tax Service dated 07.25.2013 No. AC-4-2 / \u200b\u200b13622).
There is one more nuance - in accordance with the provisions of paragraph 12 of Art. 89 of the Tax Code of the Russian Federation, the taxpayer is required to provide access to the inspectors of the Federal Tax Service to documents related to the payment of taxes. Objectively, the company may need time to prepare the relevant sources, as well as to organize access to those. At many modern enterprises, the system for obtaining appropriate access is organized strictly enough, in particular, it may be necessary to issue special electronic or biometric passes to certain territories.
Thus, the Federal Tax Service in order to ensure constructive interaction with the payer in terms of gaining access to documents can be very useful to warn him about the visit of inspectors.
On the timing of field audits read the article .
Does the Federal Tax Service have tax audit plans for 2018?
The procedure for conducting field tax audits of the 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 some taxpayers reason to doubt - maybe the department does not plan the corresponding activities 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, the labor inspectorate (Agreement of the Federal Tax Service of the Russian Federation and Rostrud dated November 25, 2016 No. MMV-23-2 / [email protected]) as well as the involvement of various “unofficial channels”. The use of such methods can predetermine the absence of the need of the Federal Tax Service for planning - all checks are random and are not based on the adherence by this agency to any systemic principles.
However, this view is erroneous. The fact that field inspections of the Federal Tax Service are nevertheless systematized and included in a separate plan is 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 explicitly stated that all on-site inspections are carried out in accordance with the approved plans. The document also noted that the mechanism for implementing the relevant measures established by the Federal Tax Service does not provide for unscheduled inspections.
2018 tax audit schedule
However, the Federal Tax Service is not obliged to formulate public tax audit plans. Moreover, the internal regulations of the department require employees to consider the relevant plans as confidential documents that are not subject to disclosure. Actually, not all employees of the Federal Tax Service have access to such information (letter of the Federal Tax Service of the Russian Federation of 04.04.2008 No. ШТ-6-2 / 255).
The order of access of any persons to confidential information is regulated by the provisions of the order of the Ministry of Taxes and Duties of 03.03.2003 No. BG-3-28 / 96. It provides that the basis for the provision of information contained in the plans of tax inspections of the Federal Tax Service should be the provisions of federal law. In particular, those that give certain individuals special powers regarding access to information in the registers of the Federal Tax Service - for example, law enforcement agencies can receive privileges in this regard.
Some “liberalization” of the rules prohibiting the disclosure of the contents of tax audit plans may be applied to the institution of the plenipotentiary representation of the President of the Russian Federation. For example, in 2008, employees of the embassy apparatus were entitled in some cases to request information from the Federal Tax Service on the total number of inspections and individual entrepreneurs (letter of the Federal Tax Service No. ШТ-6-2 / 255).
It can be noted that in the provisions of the order of the Federal Tax Service of Russia dated May 30, 2007 No. MM-3-06 / 333, the conceptual principles for planning tax audits were approved, as well as the criteria for the payer to independently assess the probability of an exit visit by the Federal Tax Service. Despite the limitation of this legal act, its provisions are also applicable to the analysis of the situation with tax audits of organizations in 2018.
True, the specified normative act, as well as other sources of law adopted at the federal level, does not provide any unambiguous guidelines on the timing of the relevant inspections. However, it will be useful to study the key provisions of Order No. ММ-3-06 / 333 in terms of assessing the probability of a tax audit by the payer - we will do this a little later.
It is noteworthy that the objects of both on-site and off-site tax audits can be any category of taxpayers.
Who can be included in a planned tax audit?
In the provisions of Art. 89 of the Tax Code of the Russian Federation it is not specified 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 checks: citizens, individual entrepreneurs, commercial firms, NPOs, state and municipal structures.
This partly explains the fact that the Federal Tax Service from a purely technical point of view is difficult to draw up an audit plan, even if it were required. Based on the provisions of the law, not only a legal entity, but also all citizens of the Russian Federation would be included in the corresponding plan. It is extremely unlikely that the Federal Tax Service will have enough human and technical resources to assess the tax history of every Russian citizen, to examine 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 company being included in the IFTS inspection plan for 2018?
What ways can a taxpayer assess the likelihood of meeting with inspectors of the Federal Tax Service as part of a tax audit? First of all, it is in his power to familiarize himself with the key provisions of Order No. ММ-3-06 / 333.
Despite the fact that legislation does not allow payers to have access to tax inspection plans for 2018, a study of the key criteria for evaluating the activities of tax payers developed by the Federal Tax Service can, in principle, provide some guidance on the timing and likelihood of tax inspectors visiting.
So, a department can pay attention to an organization or individual entrepreneur if:
- the tax burden on the company is below the industry average (paragraph 1 of order No. ММ-3-06 / 333);
- the company for several tax periods reflects losses in the statements (paragraph 2);
- in the accounting documents appear too large amounts of deductions for a given period (paragraph 3);
- the outstripping dynamics of cost growth was recorded in comparison with the rate of revenue growth (paragraph 4);
- the company pays employees a lower salary than the one that was formed on average in the industry (paragraph 5);
- company indicators giving the right to work under special tax regimes are close to the maximum permissible (paragraph 6);
- The individual entrepreneur shows in the reports the expenses that are as close as possible to the amount of income (paragraph 7);
- the company forms an unreasonably long chain of counterparties, consisting of intermediaries and resellers (paragraph 8);
- the organization does not provide explanations to the Federal Tax Service in response to the notifications received about the non-compliance of certain performance indicators with the established criteria, does not transmit the requested documents (paragraph 9);
- the owners of the company carry out frequent re-registration of business in various territorial structures of the Federal Tax Service (clause 10);
- the company has noticeable deviations in profitability from indicators observed on average in the industry (Clause 11);
- according to experts of the Federal Tax Service, the company carries out activities with high tax risk (Clause 12).
It turns out that the more coincidences on the indicated points are recorded by the Federal Tax Service in relation to the activities of a particular company, the higher the probability of verification, and the more quickly it can be carried out.
Should unofficial data on FTS audit plans be trusted?
Numerous “unofficial” indicators are prevalent in the expert environment, which determine the likelihood of attracting attention from the tax authorities. However, following it in itself can be an additional tax risk, since no one guarantees how close one or another thesis is to reality. Moreover, some of these points of view, as in the case with the thesis about the absence of plans in the Federal Tax Service, may be formed due to the lack of knowledge of the legislation by persons disseminating this information.
Read more about the content of tax audits of all types, as well as the most notable features of this procedure, in the article .
Summary
Field inspection plan of the Federal Tax Service - non-public information for taxpayers. As a rule, they learn about the upcoming visit of inspectors a few days before the start of the audit. The official list of inspections is published only for companies engaged in state-regulated activities. This list can be found on the official website of the Federal Tax Service.
For an entrepreneur, a tax audit is often a concern. However, any other one, but all businessmen pay close attention to the tax, which is understandable. As usual, they are divided into planned and unplanned
For what reason can a planned tax audit be conducted?
The procedure for conducting scheduled inspections is regulated by the order of the Federal Tax Service of Russia No. MM-3-06 / 333 of May 30, 2007, which approved a unified concept for a system of planning tax inspections. As it says, "to improve taxpayer literacy, 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 tax authorities.
2. It should be clear and accessible to taxpayers. To independently assess the risks of falling into the tax audit plan, the taxpayer can familiarize himself with the generally available criteria that are used by tax authorities to select companies for field tax audits. There are 12 of them.
3. Most-favored-nation treatment for bona fide payers.
4. In case of detection of signs of a probable violation of the legislation on taxes and fees, the response is timely.
5. The punishment of unscrupulous taxpayers if violations of the law on taxes and fees are found is inevitable.
6. The selection of objects that fell into the plan of inspections of the tax inspection (for 2017 and not only) is justified.
How to find out about a planned tax audit?
In which case is the taxpayer likely to fall into the IFTS field audit plan for 2017? This is likely if the company meets risk criteria. If you have concerns that your company might fall into the schedule of tax audits for 2017, read the criteria that are given in Appendix No. 2 to the order of the Federal Tax Service of Russia No. MM-3-06 / 333 of May 30, 2007, carefully.
It is likely that you will be included in the tax inspection plan for 2017 if:
- Over the course of several tax periods, the organization reports losses;
- The company reflects large amounts of tax deductions in tax reporting;
- A company may fall into the schedule of tax audits if the average monthly salary for the company's employees is below the average level (the salary is compared with salaries for a given 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 field tax audits for 2017 is for taxpayers, who have repeatedly been close to indicators that give the right to apply special regime;
- The company enters into agreements with intermediaries and resellers, without having justified reasons for this;
- Field tax audits in 2017 may concern your company if you have not submitted the required documents to the inspection, explanations of any inconsistencies in your company’s activities. Perhaps the tax office has information that any documents in your company have been destroyed;
- The reason that your company may be inspected by the Federal Tax Service Inspectorate in 2017 may be repeated “migration” between tax inspections - that is, a regular change of location.
Tax audits in 2017, list of organizations
Some taxpayers are confident that information on field tax audits is freely available and published on the Internet. To some extent, the right to think so is given to them by the familiar register of inspections of the Prosecutor General’s Office for control measures of other departments. The schedule of tax inspection inspections for 2017 cannot be found in the unified register of inspections published on the official website of the Prosecutor General of the Russian Federation.
This registry does not concern tax specialists. And it’s impossible to drive the query “tax audits in 2017, a list of organizations” into the search bar and reliably check whether your company should prepare for an audit of the tax inspection. The list of tax inspections for 2017 is not.
And unscheduled and planned tax audits for 2017 are carried out without first familiarizing them with the general public.
Only certain companies can find out about the tax audit schedule. Until December 31, a list of tax planned inspections for 2017 was published on the official website of the Federal Tax Service. But it concerns not all companies, but only legal entities engaged in state-regulated activities.
Inspection plans by regulatory authorities are information that is published annually by the Prosecutor General’s Office of the Russian Federation. The department’s website has already published a consolidated plan of inspections of legal entities for 2019. Those who find their company in it, it is better to prepare for the visit of 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.
Legislative framework and timelines for the publication of information on planned supervisory activities
All information on inspections of legal entities and individual entrepreneurs is accumulated by the General Prosecutor's Office of the Russian Federation; The official website publishes an inspection plan 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 the “Consolidated Inspection Plan for Entrepreneurship Entities for 2019”. The website of the Prosecutor General's Office of the Russian Federation published a consolidated inspection plan for 2019 at the end of 2018.
In addition, similar lists of planned oversight activities carried out by regional regulatory bodies should be published by prosecutors 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 entrepreneurs must search for themselves in two lists at once: federal and regional.
Supervisory Office Audit Plans for 2019
In addition to the publication on the website of the Prosecutor General’s Office of a consolidated register of auditors, there is also a special service (which is also operated by the Russian prosecutor’s office) - the Federal State Information Inspection “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 already completed or still ongoing. 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 Register of Information, in order to find out whether it is necessary to expect the visit of inspectors in 2019, a consolidated plan is enough. It’s easy to use.
How to find out about the planned visit of inspectors
All information on control measures is checked, specified and published by the Prosecutor General of the Russian Federation (official site); The inspection plan for 2019 will show information on a specific organization based on its name, TIN and PSRN, by:
- months of visit of inspectors;
- names of the controlling authority.
If there are fears that, for example, Rospotrebnadzor is going to visit you, and you want to know about it in advance, first look at the regional administration’s website of this department, look for the section “Scheduled inspections of Rospotrebnadzor for 2019: plan and schedule of inspections”. Information appears on regional websites of departments and prosecutors earlier than on a centralized site. The same applies to the information that Roszdravnadzor is planning: the inspection plan for 2019 will be included in the consolidated register - information will appear there by the end of the year.
If you do not find your company in the list, then the inspectors will not come. True, they can come unscheduled; there are enough reasons for this. In addition, the registry does not cover control activities carried out as part of:
- investigative actions and operational-search measures;
- administration of justice;
- prosecutorial oversight;
- financial and banking supervision;
- currency control;
- investigations into the causes and consequences of technological, natural or infectious emergencies;
- administrative investigation (previously open);
- investigation of industrial accidents;
- antitrust control based on insider information.
Separately, it must be remembered that at least 3 years must pass from the moment of state registration of a legal entity or individual entrepreneur for inclusion in the register. A similar period must elapse from the moment of completion of the last planned supervisory action by the same supervisory authority.
Until December 31, 2018, in accordance with the provisions of Article 26.1 of the Federal Law No. 294-FZ, there was a ban on planned supervisory measures in relation to small businesses. However, this moratorium expired at the end of 2018. But at the end of December, deputies adopted the Federal Law of December 25, 2018 N 480-ФЗ, which adds article 26.2 to the Federal Law-294 and extends the moratorium on inspections for small enterprises until the end of 2020.
However, a rather impressive list of exceptions is given in this article. The moratorium on inspections of SMEs does not apply if:
- verification is carried out using a risk-based approach (see the list below);
- the object of verification is assigned to a special list of enterprises that are not covered by the moratorium (these are health care, education, the social sphere, enterprises of heat, electricity, energy conservation and energy efficiency);
- previously, the company was given administrative responsibility, and since then less than 3 years have passed;
- the company conducts licensed activities;
- verification concerns radiation, nuclear safety, state security, etc.
Using checklists
By the way, we remind you that from 01.01.2018, many departments carry out control using checklists (unfortunately, the Tax Inspectorate does not use checklists).
If you see that your company also has planned inspections for 2019 (the official website of the prosecutor’s office included your organization in the registry), we recommend that you use the checklists of departments planning to pay you a visit. This will help prepare for control activities. Check lists can be found in the relevant departmental orders - here are just a few:
- Rosprirodnadzor (in the implementation of environmental, land, water supervision, waste management, protection of subsoil, air and the ozone layer) - Order of Rosprirodnadzor of September 18, 2017 No. 447;
- Rospotrebnadzor (control of catering, trade, beauty industries) - Order of Rospotrebnadzor of September 18, 2017 No. 860;
- Fire supervision (monitoring compliance with fire safety requirements) - Order of the Ministry of Emergencies of Russia dated June 28, 2018 No. 261;
- Supervision in the field of civil defense and emergencies - Order of the Ministry of Emergencies of Russia dated February 27, 2018 No. 78;
- Labor Inspectorate - Order of the Rostrud dated 10.11.2017 No. 655;
- Roszdravnadzor (regarding the handling of medicines) - Order of Roszdravnadzor dated December 20, 2017 No. 10449;
- Roskomnadzor -
How to find out about the scheduled audit of my company? What is the responsibility of officials of control bodies for conducting a scheduled audit that is not included in the annual consolidated plan of business inspections?
There are several ways to find out about the planned audit of your company.
The first and most universal: you can go to the website of the Prosecutor General’s Office of the Russian Federation in the “Consolidated Plan of Business Audits” section, select the appropriate year of verification (for example, http://plan.genproc.gov.ru/plan2013/), and then indicate TIN of your company and confirm the request by clicking on the “Search” picture. An automated program will give you search results.
Legislative provisions on the need to post a consolidated plan of business checks on the website of the General Prosecutor's Office of the Russian Federation are provided for by clause 7 of article 9 of the 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 December 26, 2008 No. 294-ФЗ.
The use of the second option is possible when you know which control and oversight body should organize planned control measures in respect of 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 Federal Law No. 294-FZ, approved by the head of the state control (supervision) body or municipal control body, the annual plan of planned inspections is brought to the attention of interested parties by posting it on the official website of the state control (supervision) body or municipal control body on the Internet or in any other affordable way.
Thus, you can check the availability of a planned control event by visiting the website of the local government body to which the municipal control body reports (if the municipal control body does not have its own website).
And the third option: it is used when you know which control body your company should check. Go to the area’s prosecutor’s website in the “Summary inspection plan” section (for example, http://www.samproc.ru/plan/2013/index.php), select the appropriate control body, then review the plan of this control body for your presence enterprises.
It is important to note that conducting a scheduled audit, which is not included in the annual plan for conducting scheduled inspections, entails the invalidity of the results of its verification (paragraph 7 of clause 1.1 of Article 20 of Federal Law No. 294-FZ), as well as the administrative responsibility of officials authorized to carry out state control (supervision) under Part 1 of Art. 19.6.1 Administrative Code, in the form of a warning or an administrative fine in the amount of three thousand to five thousand rubles. Repeated commission of such violations entails administrative liability up to disqualification for a period of six months to one year (part 2 of article 19.6.1 of the Code of Administrative Offenses).
Is an organization or individual entrepreneur included in the inspection plan of an agency in 2018? How to check it? Are these plans summarized on the website of the Prosecutor General? We will answer these questions.
Verification Summary Plan
Scheduled inspections of ministries and departments are carried out on the basis of annually approved plans. Such checks are called scheduled. Departments place their plans on their sites. 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 summary audit plan for all departments for 2018 is available on the website of the General Prosecutor's Office. It is there that you can check whether organization and individual inspections are planned in 2018.
In order to find out whether to wait for the company or individual entrepreneur in 2018 from the controlling authorities, it will be necessary to enter the following data into the special search form (all at once or some of them):
- BIN;
- name of company;
- month of verification;
- name of the state control body;
- address.
Plans on the websites of ministries and departments
You can also search for plans of inspections on the website of specific ministries and departments. In the table below, we provide a link to sites with inspection plans for 2018.
Inspection body | Link to audit plan |
Ministry of Finance / FTS | Organizations and Entrepreneurs (consolidated) |
Ministry of Finance of Russia / Federal Treasury | Audit Organization Control * |
FSS / PFR | Scheduled field audits of the FSS of Russia and the FIU are carried out jointly. A schedule of such inspections can be found on the website of their regional branch of the 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 for State Property Management | Federal property |
Ministry of Economic Development of Russia / Federal Service for State Registration, Cadastre and Cartography | Land SurveillanceLand Surveillance |
Ministry of Economic Development of Russia / Federal Accreditation Service | Accredited persons |
Ministry of Economic Development of the Russian Federation / Federal Service for Intellectual Property | The organization |
Ministry of Health of Russia / Federal Service for Supervision of Healthcare | Organizations and Entrepreneurs |
Ministry of Health of Russia / Federal Medical and Biological Agency | Organizations and Entrepreneurs |
Ministry of Industry and Trade of the Russian Federation / Federal Agency for Technical Regulation and Metrology | Organizations and Entrepreneurs |
Ministry of Natural Resources of Russia / 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 Russia / Federal Service for the 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 EntrepreneursOrganizations and Entrepreneurs |
Prohibition of checks
For small businesses, there are supervisory holidays for three years: in 2016–2018, they should not come to small businesses with a scheduled audit. This applies to inspections of Rostrud, the Federal Migration Service of Russia, Rostekhnadzor and State Fire Supervision. However, this does not apply to tax audits and inspections of insurance premiums (Article 26.1 of the Federal Law of December 26, 2008 No. 294-ФЗ).
The ban on verification does not apply to organizations and entrepreneurs who, for the three previous years of the audit, have been prosecuted in the form of:
- disqualifications
- administrative suspension of activities;
- deprivation or suspension of a license.