• What is the essence of the moratorium on inspections of small businesses?
• What to do if the control body comes with a scheduled inspection, bypassing the moratorium.
• What are the results of the current “supervision holidays”.
• Has the moratorium on inspections for small businesses been extended until 2022?
• How to obtain the status of a small or medium-sized enterprise.
• How to confirm that your company is a small business.

Moratorium– a temporary restriction of a rule. In 2016, such a restriction was imposed by federal law on all government inspections of small businesses.

The essence of the moratorium on inspection of small businesses

For a strictly limited period of time, the state relieved small businesses from planned checks regulatory authorities.

From checks not released:

• legal entities operating in the field of healthcare, education and social services, in the field of heat supply, electricity, energy saving and increasing energy efficiency;
• companies that previously committed gross violations of the Code of Administrative Offenses of the Russian Federation, this was established based on the results of previous inspections, the person was brought to administrative responsibility, disqualified, or his activities were suspended and his license was revoked, less than three years have passed since such an inspection.

The legislator has identified strategically important areas of activity that are subject to a moratorium on inspections didn't touch:

• compliance with safety standards for hydraulic structures if the company operates hazardous production facilities and hydraulic structures(hazard classes 1 and 2);
• environmental safety, if the company operates facilities that have a negative impact on the environment (hazard categories 1 and 2);
• compliance with industrial safety and fire supervision standards;
• compliance with radiation safety and nuclear energy use requirements;
• availability of a valid license from companies that manage apartment buildings(UK);
• protection of state secrets if the organization’s activities are in one way or another connected with its observance;
• activities of audit companies (external control of their work).

There are objects, excessive loyalty to the operation of which can cost the safety and lives of people, so careful government control and supervision in these areas is necessary. The moratorium applies only to scheduled inspections. The new rules do not protect small businesses from unscheduled inspections, which are mandatory to be carried out by a government agency at the request of an interested person. Therefore, the management of companies covered by the above law should not neglect safety requirements, consumer rights, sanitary standards.

Checks that bypass the law

If your company is classified as a small business, you can expect that, starting in 2016, scheduled checks you are not threatened. If the supervisory authority does come, it will be enough for its representatives to show documents confirming the company’s involvement in small business. If such documents are available and in order, then the inspection must be stopped immediately. If you find your organization on the list of persons against whom an inspection is planned, you have the right to submit an application to the supervisory authority and demand that the company be excluded from the annual inspection plan. One way or another, the head of an organization in which an audit was carried out in circumvention of the moratorium law has nothing to worry about, since its results will be considered invalid.

Since January 1, 2018, the legislation has enshrined a “risk-based approach”. This method is aimed at reducing costs, both on the part of the inspecting supervisory authorities and controlled entities. The risk-based approach is that all companies over which control is maintained are conditionally divided into groups according to their hazard classes and risk categories. That is, the classification of subjects depends on the severity of the negative consequences that are likely to occur due to administrative violations of a person, as well as on the likelihood of committing such administrative violations. For example, large production company operating facilities that are harmful to the environment should be classified as a higher risk class than the organization providing domestic services to the population.

You can find a list of scheduled inspections in relation to your organization on the FSIS website “Unified Register of Inspections”; to do this, just enter the OGRN, TIN or full name of the organization.

Results of the moratorium for 2018

The innovation has proven its effectiveness: the administrative and bureaucratic burden on small companies, the path to development is open for many domestic startups. As part of the presidential reform of control and supervisory activities, many legislative initiatives have been implemented: a Unified Register of Inspections has been introduced, the process of electronic interaction between government bodies has been intensified, and a risk-based approach has been introduced when conducting scheduled inspections.

According to the All-Russian public organization small and medium-sized enterprises "Support of Russia", the total number of scheduled inspections in 2017 decreased by an average of 40%.

During this period, the number of unscheduled inspections increased. The regulatory authorities themselves violate the law or treat its implementation in bad faith. Every year, the prosecutor's office has to reject many proposals from regulatory authorities to include in the consolidated inspection plan if they are drawn up incorrectly or in violation of the law. For example, for persons who have been checked in the last three years or who have even stopped commercial activities. Large enterprises began to split up, registering their divisions as separate legal entities and striving for each of them to obtain the status of a small business entity. They resorted to such a trick Network shops, having in their structure a large number of separate divisions. In addition to reducing the supervisory burden, the status of a small enterprise provides advantages in taxation, which optimizes the costs of the enterprise. The tax service may regard such manipulations as a way to evade taxes, which threatens criminal liability for the leader.

The moratorium on routine inspections of small businesses will be extended until 2022.

Extension of the moratorium until 2022

Currently, the Russian Government plans to extend the moratorium on business inspections until the end of 2022. This is due to the desire to reduce the administrative burden on domestic enterprises. In the State Duma we're talking about not only about prolonging the moratorium, but also about expanding its scope to medium business. According to market participants, in 2017 the largest number of administrative inspections were carried out by medium-sized businesses.

New inspection rules were developed as part of the presidential reform of control and supervisory activities in the Russian Federation. And in the draft “road map” for implementation in 2018–2019. “Strategy for the development of small and medium-sized businesses until 2030”, prepared by the Ministry of Economic Development of the Russian Federation, introduced an initiative to permanently ban scheduled inspections of small businesses.

An initiative is not yet a bill, but a bill is still far from being a federal law adopted by the Federal Assembly and signed by the President. State policy regarding administrative inspections of entrepreneurs may change several times, but today there are all prerequisites to say that the trend of reducing the administrative burden for small and medium-sized businesses will continue. In this regard, entrepreneurs have a question: how to obtain the status of a small or medium-sized enterprise in order to legally use state support and benefits?

Small business status

In addition to exemption from scheduled inspections, the status of a small business entity provides tax benefits, access to government procurement and other government support measures.

To confirm the status of a small business entity you need:

• correspond certain criteria established by law;
• turn on company or individual entrepreneur in the register of small businesses.

The law names only 3 factors for assessment:

• composition of founders(evaluated only for companies claiming to be a small enterprise, if they include other organizations besides individuals);
• number of full-time employees(for the previous annual period cannot exceed 100 people for small enterprises, 250 people for medium-sized businesses);
• amount of income(should not exceed 800 million rubles for the previous year, while the income portion is summed up for all types of activities and taxation regimes).

Entity cannot become a small business entity if its founders are:

• by 25% – state entities(RF, constituent entities, municipalities);
• by 25%– public or religious organizations and funds;
• by 49%– any other organizations.

A company can try to obtain status if its main shareholders are organizations engaged in the innovative sector of the economy, participants in the Skolkovo project, or they themselves have the status of small or medium-sized businesses.

How to verify that you belong to a small business

To confirm that his company belongs to a small business (for example, when including inspections in the plan to bypass the moratorium), the manager should obtain an extract from the Unified Register of Small and Medium-Sized Enterprises.

The Federal Tax Service of the Russian Federation is responsible for maintaining such a unified register. The Federal Tax Service of Russia automatically enters information about all companies that meet the criteria for small or medium-sized businesses. No additional actions are required from the head of the business entity. The tax office independently analyzes information about enterprise income, the average number of staff, data from the Unified State Register of Legal Entities and the Unified State Register of Individual Entrepreneurs, as well as information from other authorities.

To receive an extract from the Unified Register, you need to go to the official website, enter the registration data of the legal entity and print the finished document. Such an extract will have a complete legal force, since it already has a reinforced electronic signature. This document does not require additional certification.

As directed by the Federal Tax Service Russia dated August 8, 2017 No. GD-4-14/15554@ local tax inspectorates are not authorized to issue certificates confirming that a legal entity belongs to small and medium-sized businesses.

If you believe that your company is classified according to all criteria as a small or medium-sized enterprise, but did not find it in the Unified Register on the website of the Federal Tax Service of the Russian Federation, you can submit an application yourself. In this case, the tax inspectorate will analyze the information provided and, if the decision is positive, will manually enter the legal entity into the Unified Register. Also on the site you can correct incorrect data or enter additional information about your company (report the conclusion of new contracts, participation in partnership programs, list products and add contact information).

The moratorium will be implemented key functions, which the Government of the Russian Federation entrusted to him when developing the idea of ​​​​reducing administrative pressure on small businesses. The extension of the new rules, as well as the expansion of their scope to medium-sized businesses, seem completely justified and logical. Supervisory authorities still have the opportunity to conduct unscheduled inspections, and also maintain special control over strategically important areas of activity that were not affected by the moratorium on inspections. A big step in this matter was the introduction of a risk-based approach to the inspection of enterprises; it saves inspectors’ time and, accordingly, budget funds.

Forewarned is forearmed. This truism is relevant for businessmen and entrepreneurs today. Whether it is possible to find out whether businesses should expect a tax audit in the near future can be easily determined by reading our publication.

The essence of the bill on a moratorium on inspections

One of the main functions of the tax service, enshrined in law, is control over the correct calculation of taxes, their payment to the country’s budget, as well as the correct compliance of the enterprise with tax accounting.

In other words, the goal is to come and find: inaccuracies, gross violations, or systematic (probable) application of tax evasion schemes in full and understatement of the corresponding tax base.

Government of the Russian Federation for load relief and distribution labor resources small enterprises adopted Law No. 246 FZ dated July 13, 2015, which provides for an exemption from tax inspections of forms and individual entrepreneurs. The law puts into effect a period until December 31, 2020, during which supervisory holidays apply to small businesses.

How does the law work? The fact is that when forming an annual inspection plan, certain companies and entrepreneurs are excluded from the list of mandatory inspections. For example, for enterprises that conduct seasonal activities, it will be possible not to be distracted by requests from inspectors during the maximum load on production ( Agriculture, seasonal services or work).

Who is covered by the moratorium?

Exemption from tax audits will affect small businesses. These include a number of businessmen who have the following symptoms:

• The amount of revenue from sales;
• Participation (share) of other companies in the company;
• The number of personnel who work for a businessman.

With regard to the moratorium law, the key indicator is the revenue of micro-enterprises. Today it amounts to 120 million rubles. That is, since 2015, the annual revenue of a micro company does not cross this limit. And in this case, for three years, regulation No. 246 of the Federal Law (until the end of 2020) prohibits state control bodies (Rospotrebnadzor, labor commission, fire inspectorate, migration services) from routinely checking businessmen. Period and types public services who cannot carry out scheduled inspections of entrepreneurs and companies has its own characteristics. The moratorium is not absolutely exclusive. Namely, the regulations of the law dated December 26, 2008 No. 294 FZ provide for exceptions.

The tax structure retains the right to all types of audits. In addition, the company should not have tax violations recorded by inspectors:

• Suspense economic activity;
• Cancellation of licenses for certain types of business;
• Other administrative penalties.

If these violations took place in the history of the enterprise, then they cannot be avoided by tax inspectors.

Who should expect a tax audit?

The current law 294 Federal Law on the moratorium for certain types of enterprises and types of economic activity also preserves the right to inspections. Thus, the structures of healthcare, education, social services to the population. Also, as planned, they will continue to check the power engineers and the heat supply system. The moratorium will not affect the work of police officers, operational investigative activities, or the insurance and banking sectors.

A serious reason for visiting companies will be information about violations of the labor rights of employees. If an employer violates the rights of staff in relation to labor documents, payment of wages, compliance with labor standards and worker safety conditions.

Important! According to the basic rules for violation labor law the employer bears financial responsibility in the form of a fine from 1000 to 5000 rubles.

An unscheduled inspection may be initiated by a case of harm environment, when there is a threat to the lives of civilians, the cultural heritage of the country (monuments, architectural objects).

From everything we can conclude that, as before, taxpayers are obliged to comply with current legislation, avoiding the attention of inspectors.

Key risks in the event of a tax audit

With regard to the work of the Federal Tax Service, it should be remembered that under its control fall insurance premiums aimed at pension, medical, social insurance. In this part, accruals, as well as timely payment of taxes, are monitored monthly.

In addition, fundamental changes in reporting on the formation of information on personal income tax have led to the fact that the Federal Tax Service monitors the deadlines for fulfilling the obligations of tax agents. In case of violations (late payment of taxes, filing a declaration), strict sanctions are applied to companies. For each violation there is a fine of 20% of the amount of underpayment. If the report is submitted after the deadline, then the minimum fine of 1000 rubles is not the limit. For being late, Federal Tax Service employees have the right to suspend the company's work and block current accounts. With regard to reports on the income of individuals (6-NDFL), the Federal Tax Service conducts desk audits of micro-firms and individual entrepreneurs with employees.

In terms of checking value added tax, tightening of control through changes in legislation regarding export VAT occurred already in October 2017.

Important! In addition to fines, penalties are charged for each day of late receipt of taxes to the budget.

Toughening of unscheduled inspections

If entrepreneurs still have doubts about whether an audit will come, it is worth carrying out a number of certain activities in the company. It could be:

• Audit of counterparties for reliability;
• Testing and retraining of accounting and personnel personnel;
• Check the budget to identify debts on taxes and fees;
• Carry out an inventory of inventory items and primary documentation for individual transactions.

In particular, Chief Accountant can draw up instructions containing the procedure for accepting primary documents (invoices, commodity and transport documents) for accounting, as well as a method for checking them. Draw the attention of staff accountants to the required details: TIN of the counterparty, address of the supplier’s company, tax or excise rates (have they been calculated correctly), signatures and full names of the responsible persons.

It wouldn’t hurt to familiarize yourself with the All-Russian register of inspections on the website: https://proverki.gov.ru. If a company believes that it has come to the attention of inspectors without reason, then it should inform the inspection services about this and notify them of the circumstances in writing. Companies receive a response to their application within 13 days. If the decision is positive, the company will be excluded from the register of mandatory inspections.

Common Questions

Question 1: The company submitted the declaration more than three months ago. The Federal Tax Service inspector sent a request to provide documents for a desk audit. Is this requirement legal?

The tax standard mentioned in paragraph 2 of Art. 88NK provides for a period for conducting a desk audit of the KNI of three months from the date of submission of the corresponding report (declaration). Actions within the framework of the audit are carried out according to documents that inspectors receive from the taxpayer. Additionally, in paragraph 6 of Art. 101NK fiscal officials have the right to request any documents during the inspection process to identify violations, or to complete the inspection itself and compile the final results.

Question 2: What should the accountant of the company do, from whom the Federal Tax Service employees have requested the originals regarding the fact of the audit?

The legal requirement of tax authorities to provide documentation is established by the procedure of paragraph 2 of Art. 93NK, which states that the company must prepare and submit certified copies of all documents to the Federal Tax Service.

Is it true that the moratorium on inspections of small and medium-sized businesses has been extended into 2019? Who exactly does “supervisory holiday” apply to? Who was exempted from inspections by the Federal Tax Service and the Pension Fund of Russia? How to find out whether a legal entity or individual entrepreneur will be checked in 2019? What law prohibits business inspections? Let's answer the main questions.

Ban on inspections until 2019

In the period 2016-2018, small businesses had “supervisory holidays”. The essence of the holidays is the cancellation of scheduled inspections of the Ministry of Labor, the Ministry of Natural Resources, the Prosecutor's Office and a number of other departments.

Holidays did not apply to tax and insurance premium audits in 2016-2018.

There were also no holidays for companies operating in the social sphere. Controllers had the right to inspect pharmacies, educational and medical organizations. Thus, “ban on inspections of small businesses” is a conditional concept. Some could not be checked, but others could.

But what about 2019? Will there be a ban on routine business inspections in 2019?

Law extending the moratorium for 2019

Who are small businesses in 2019?

Small and medium-sized enterprises (SMEs) are medium, small and micro enterprises.

• Small Business Criteria – average number no more than 100 people and income no more than 800 million rubles. Minimum 51% authorized capital An LLC must be owned by individuals or organizations - SMP. The share of organizations not related to the SMP should not exceed 49%, the share of the state, regions or NGOs - 25%.
• Microenterprise criteria– average number of employees no more than 15 people and income no more than 120 million rubles. The restrictions on the structure of the authorized capital are the same as for small enterprises.
• Medium Enterprise Criteria– average headcount of no more than 250 people and income of no more than 2 billion rubles. The restrictions on the structure of the authorized capital are the same as for small enterprises.

So, for example, in 2019, a risk-based approach is applied to inspections by the Federal Tax Service, the Ministry of Emergency Situations, the Federal Antimonopoly Service, Rosprirodnadzor, Rosalkogolregulirovanie and Rospotrebnadzor. Accordingly, “supervisory holidays” do not apply to these types of control.

Also, “supervisory holidays” in 2019 will not apply to scheduled inspections of legal entities and individual entrepreneurs carrying out licensed activities or working in areas where violations may cause harm to the life and health of citizens.

EVENTUALLY:

In 2019, the ban on conducting scheduled inspections does not apply, in particular:

• during scheduled inspections within types state control(supervision), for which risk categories, hazard classes (categories), as well as criteria for classifying activities are established legal entities, individual entrepreneurs and (or) the production facilities they use to a certain risk category or a certain class (category) of hazard;
• when conducting scheduled inspections of legal entities and individual entrepreneurs carrying out licensed types of activities;
• regarding scheduled inspections as part of:

– federal state supervision in the field of ensuring radiation safety;

– federal state control over ensuring the protection of state secrets;

– external control of the quality of work of audit organizations, defined by the Federal Law of December 30, 2008 No. 307-FZ “On Auditing Activities”;

– federal state supervision in the field of atomic energy use;

– Federal State Assay Supervision.

13.10.2016 « CEO» No. 10, 2016

Business activities are controlled by 37 government agencies. Find out what inspections are planned for your company on the website proverki.gov.ru. However, it is worth remembering that an unscheduled inspection can happen at any time, especially since new grounds for this will appear in 2017.

Eight major changes

Notification of a scheduled inspection from January 1, 2017 will be sent to the company by e-mail (the federal law dated July 3, 2016 No. 277-FZ). But only if the company provides an email address or indicates it in the Unified State Register of Legal Entities. Let's consider other amendments.

1. A moratorium on inspections was introduced.

Small businesses were exempted from non-tax audits until December 31, 2018. The benefit does not apply if in the last three years:

• companies were issued administrative fines for gross violation legislation;
• suspended its activities or disqualified its manager;
• canceled or suspended the license.

The moratorium also does not apply to companies in the healthcare, education, heat supply, electric power, environmental, radiation and nuclear safety, and social sectors (Articles 8.1 and 26.1 of Federal Law No. 294-FZ of December 26, 2008).

2. They will require fewer documents.

From July 1, 2016, during inspections, no one has the right to demand permission, extracts from the Unified State Register1 and other documents that are at the disposal of the supervisory authority. From January 1, 2017, companies have no right to request documents before the start of an inspection (clauses 8.9 of Federal Law No. 294-FZ of December 26, 2008).

3. They will fine you less.

From July 4, 2016, small and medium-sized businesses will not be fined for violations discovered during an inspection for the first time. Instead of a fine, a warning will be issued. The benefit is not valid for a number of violations (Federal Law dated July 3, 2016 No. 31b-FZ):

• failure to provide information to the FAS Russia;
• forgery of documents and seals;
• unfair competition;
• disobedience to police officers.

4. They will start warning companies.

From January 1, 2017, supervisory authorities will begin to encourage companies to comply with mandatory requirements. For example, FAS Russia - on advertising, Rosalkogolregulirovanie - on licenses. Government agencies will post guidelines on compliance with the rules on their websites, hold seminars and conferences, and publish explanations in the media. They will collect information and requests from citizens about violations by businesses. If a company is found to be committing violations, its manager will be given a warning. True, this applies to companies that have not previously been held accountable for violations (Federal Law dated July 3, 2016 No. 277-FZ).

5. New grounds for verification will appear.

Lawmakers will approve “indicators of the risk of violations mandatory requirements" If the indicators deviate from the standards, then this is a reason for an unscheduled inspection. Such an indicator, for example, could be the frequency of complaints received about the company’s actions. If a business exceeds a certain percentage for this parameter, it will be checked. The legislators also clarified the situation when the inspection fails on the appointed date: the director was absent, the office was locked, etc. In these cases, the inspectors will draw up a report on the impossibility of conducting the inspection. Within three months, the supervisory authority has the right to order a new scheduled or unscheduled inspection (Federal Law dated July 3, 2016 No. 277-FZ).

6. New types of checks will appear - without interaction with the company.

From January 1, 2017, there will be inspections during which controllers have the right not to communicate with the director and representatives of the company. Such checks include:

• raid inspections of territories, water areas, Vehicle;
• survey of land objects;
• measurement of air, water, soil parameters;
• measuring parameters of the functioning of networks, communications, electric power facilities, gas supply, water supply and sanitation;
• control over the distribution of advertising;
• other control measures.

Based on the results of the inspection, the company has the right to issue a warning about the inadmissibility of violations. At the same time, nothing prevents inspectors from subsequently scheduling an unscheduled on-site inspection (Federal Law dated July 3, 2016 No. 277-FZ).

7. Checklists will appear.

When checking, inspectors will use checklists that they themselves will develop. The checklist includes test questions, the answers to which indicate whether the company is complying with the laws. If inspectors use checklists, they are required to attach them to the inspection report. I would like to add that the checklists have not yet been approved.

8. They will begin to apply a risk-based approach to inspections.

The innovation has been in effect since September 3, 2016 (Resolution of the Government of the Russian Federation dated August 17, 2016 No. 806). The company will be assigned to a certain risk category, and this will affect the number of scheduled inspections. Low-risk companies will be exempt from scheduled inspections. Each supervisory authority itself determines the risk category and hazard class of the company, based on how likely violations on the part of the company are and how negative the consequences will be. In this case, information about previously conducted inspections and imposed fines will be taken into account. If an enterprise is not assigned a risk category, it will be assigned to the lowest, 6th hazard class. A company can find out which risk category it has been assigned by sending a request to the supervisory authority. Information will be provided within 15 working days. The company may ask to change the category. You must write an application and submit the necessary documents.

From January 1, 2018, the risk-based approach will be applied to all types of supervision. While it is being used:

• State Fire Service of the Ministry of Emergency Situations of Russia;
• Rospotrebnadzor and the Federal Medical and Biological Agency in the implementation of sanitary and epidemiological surveillance;
• Roskomnadzor.

Changes in inspections of individual bodies

Legislators have adopted amendments that must be taken into account in order to pass the test. Let me remind you that any control and supervisory authority has the right to order an unscheduled inspection for the following violations:

• failure to comply with a previously issued order;
• complaint from an individual or company (employee, competitor, dissatisfied client);
• threat to life and health of people and the environment;
• gross violation of the law.

1. State Fire Service of the Ministry of Emergency Situations of Russia

The service checks compliance with fire safety requirements in buildings and structures owned or leased by the company. Frequency of inspections:

• three years from the date of commissioning of the capital construction project;

Changes-2016. From April 16, 2016, it is prohibited to install devices that prevent the evacuation of people on evacuation routes and emergency exits. These are sliding and up-and-down doors and gates without the ability to manually open them from the inside and lock them open. In addition, these are revolving doors and turnstiles (Resolution of the Government of the Russian Federation dated April 6, 2016 No. 275).

For violating the requirement, the director will be fined 15-20 thousand rubles, and the company - 150-200 thousand rubles. (Part 4 of Article 20.4 of the Code of Administrative Offenses of the Russian Federation). On September 3, 2016, fire supervision began to apply a risk-based approach (they will take fire hazard classes as a basis). Companies with high risk will be inspected once every 3 years, with significant risk - once every 4 years, with medium risk - once every 7 years, with moderate risk - once every 10 years. Companies with low risk are not subject to inspection (clause 21 of the Decree of the Government of the Russian Federation dated April 12, 2012 No. 290).

How to prepare. Check main and emergency exits from offices, trading floors, production premises, warehouses. Evacuation exits are exits to the street, exits from offices to the corridor, to the stairs, transitions to an adjacent section of the building, etc. If there are 50 or more people in the room, there must be at least two emergency exits.

2. federal Service on labor and employment

Rostrud checks the registration labor relations, payment of wages, compliance with employee guarantees. Frequency of inspections:

• three years from the date state registration companies;
• three years from the date of the last inspection.

Changes-2016. Tax officials organized hotline for employee complaints about “gray” wages. In the fall they will begin to conduct propaganda among employees Russian companies. Inspectors also conduct commissions with the participation of Rostrud inspectors. And there are more reasons for inspections. So, from October 3, delays and incomplete payment of salaries will cost the director 10-20 thousand rubles. instead of 1-5 thousand rubles. For a repeated violation, the director will be disqualified for 1-3 years (Clause 6, Article 5.27 of the Code of Administrative Offenses of the Russian Federation). Penalties for late payments will be calculated based on 1/150 of the key rate instead of 1/300 (Article 236 of the Labor Code of the Russian Federation). It is also worth remembering that on July 1, 2016, the minimum wage was increased from 6,204 to 7,500 rubles.

How to prepare. Check to see if your employees' salaries are below the new limits. Salaries should be increased from July 1, 2016. Check with the HR director on what dates your company pays salaries. From October 3, 2016, payments must be made within 15 days after the end of the month. Instruct the HR department to bring employment contracts in accordance with the new standards.

3. Licensing authorities

The inspection is carried out by the authority that issued the license. So, these could be Rosalkogolregulirovanie, Roskomnadzor, Rostekhnadzor, Ministry of Construction, etc. Frequency of inspections:

• one year after receiving or re-issuing a license;
• three years from the date of the previous inspection.

Changes-2016. On August 3, 2016 there was the new kind alcohol licenses. The production of wine and champagne in Russia will cost 65 thousand rubles, a license for other alcohol still costs 800 thousand rubles. A bill has been submitted to the State Duma to increase the fine for operating without a license. For the director it will increase 10 times: from 4-5 thousand to 40-50 thousand rubles.

From January 31, 2017, a new type of checks will appear. This is control over the use of technological equipment for the production of ethyl alcohol.

How to prepare. Check the license expiration date. Make sure that taxes have been paid at the time of paying the state fee. If a company has tax debts, the license renewal will be refused and the state fee will not be returned. If there was an order, follow it.

4. Rospotrebnadzor

The service monitors whether the company complies with sanitary and epidemiological requirements, trade rules and consumer rights. Frequency of inspections:

• two or more times a year - for companies in the healthcare and social services sector;
• once every three years - for other organizations.

Changes-2016. From January 1, 2017, Rospotrebnadzor will conduct test purchases. The Federal Law “On the Protection of the Rights of Legal Entities...” was supplemented with Article 16.1 “Test purchase”. Controllers organize an artificial transaction for the acquisition of goods, works or services. The company will not be notified about the inspection. The transaction will be recorded on photo and video cameras or two witnesses will be involved. At the end of the event, a report will be drawn up, one copy will be given to the director. Information about the purchase will be entered into single register checks. For detected violations, the company and directors will be fined up to 50 thousand rubles. (Article 14.4-14.8 of the Code of Administrative Offenses of the Russian Federation).

The second innovation concerns consumer complaints. An unscheduled inspection of a company based on a consumer complaint will be possible if two conditions are met. The client whose rights were violated:

• filed a complaint with the company itself, but they ignored his demands;
• in the complaint to Rospotrebnadzor he indicated all his data (the government agency will not consider an anonymous complaint).

How to prepare. Check whether your products meet sanitary standards and are in good order permits. Make sure that the product description contains information about the manufacturer: brand name, address, operating mode. There should be no “imposing” conditions in the contract with the buyer. For example, when when purchasing a service you need to pay extra for something or purchase an additional product. Work with a service that responds to customer complaints. Instruct them to respond to all customer emails. Explain that otherwise inspectors may come to the company, which will likely result in fines. Enter the appropriate KPI for service employees.

5. Rostechnadzor

The supervisory authority inspects construction and industrial facilities for compliance with environmental, technological and nuclear safety requirements. Frequency of inspections:

• once a year - for owners of objects of hazard classes I and II;
• once every three years - for owners of hazard class III objects;
• upon completion of construction - for developers.

Changes-2016. From January 1, 2016, employees under agency labor contracts cannot work at production facilities of hazard classes I and II (Order of the Ministry of Labor of Russia No. 858n and Rostechnadzor No. 455 of November 11, 2015). From September 1, 2016 to dangerous production facilities This does not include power grid facilities, as well as gas distribution and gas consumption networks that operate under reduced pressure (Federal Law dated 02.02.2016 No. 170-FZ). From September 6, 2016, the list of hazardous objects was supplemented with passenger conveyors (moving pedestrian walkways). Owners of dangerous facilities equipped with video surveillance systems are required to store video and photographic materials. And in the event of an accident, transfer them to the technical investigation commission.

How to prepare. Check the design and permitting documentation. Rostechnadzor regularly updates requirements for industrial and construction facilities. Assign employees to monitor changes. Provide storage of photo and video materials.

How to delay time if someone suddenly comes to check on you

1. Ask the inspectors to show their official identification.
2. Copy all data from the IDs.
3. Instruct the security to detain the inspectors and ask them to personally record the date, time, purpose and reason for their visit.
4. Ask if the controllers are tired from the road, offer them tea and coffee.
5. Request a copy of the order of the head of the supervisory authority ordering an inspection.
6. Ask the supervisors to familiarize you with administrative regulations carrying out inspections, study it carefully.
7. Ask for the telephone number of the head of the supervisory authority. Call him to find out whether these inspectors were actually sent to your organization.

IN last years in Russia, at the level of government structures, they began to support business, especially small and medium-sized ones. One of the unprecedented measures of such support was the introduction of a moratorium on inspections in relation to this category of the business community. Ban on control measures introduced at the beginning of 2016 and will last until 2019. There are prerequisites for extending it for another four years.

Also good news for business was the use of a risk-oriented approach when conducting an audit - when the depth of analysis, and therefore the size of sanctions, depend on what category of danger the enterprise belongs to. Businessmen themselves assessed this innovation positively. But is it really that simple? Who exactly do these “vacations” apply to? On what basis are small business inspections carried out in 2018? What should you do if the tax authorities, despite the ban, come to carry out an audit?

The main condition for monitoring is that the enterprise must be classified as small or medium-sized. By what criteria can this be determined?

• For medium-sized enterprises (annual earnings up to 2 billion rubles and the number of employees - about 250 people);
• For small companies (annual revenue - up to 800 million rubles, up to hundreds of employees);
• For micro-firms (revenue up to 120 million rubles and staff of no more than 15 people).

• Companies working in medicine, education and social services.
• Management companies of high-rise buildings;
• Organizations in the field of energy supply and electricity;
• Audit offices;
• Companies that have been found to have seriously violated the law in the last three years.

What checks does the moratorium cancel?

• An unscheduled inspection based on a complaint received or after an accident or emergency occurs in the company;
• Checking for compliance with tax laws;
• Prosecutor's, insurance, customs, currency control measures;
• Inspections regarding objects of the first two hazard classes (fire, environmental, etc.).

How to claim rights to the moratorium?

Send a statement to the structure that approved the audit plan with a request to exclude the enterprise from it. The justification for such a request should be a package of documents, which will include:

• Information about financial activities in a year;
• Number of working employees.

The moratorium has been in effect for a year and a half, and interim expert reviews of it are extremely positive. Such “vacations” make it possible to significantly reduce the administrative pressure on the business community, eliminate bureaucratic obstacles and provide an opportunity to develop without fear of unreasonable sanctions from interested structures. It was these facts that became the basis for talk about extending the moratorium until 2022.

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