How to find out about an upcoming scheduled inspection of a facility by the state fire inspection authority. How to find out about an upcoming scheduled inspection of a facility by the state fire supervision authority Prosecutor General's Office inspection plan

The prosecutor's office formed the inspection plan for 2018 in December 2017. Let's consider what types of audits are included in this plan and why, as well as how you can view data on a specific taxpayer in this document.

Functions of the Prosecutor General's Office of the Russian Federation and the consolidated inspection plan

The Prosecutor's Office of the Russian Federation is a system of supervisory bodies designed to monitor whether their activities comply with the norms of current legislation:

• executive authorities at the federal level;
• legislative and executive authorities of the constituent entities of the Russian Federation;
• local government bodies, military administration, control bodies and officials of all listed bodies;
• management bodies and heads of legal entities;
• bodies conducting operational investigative activities, carrying out inquiries and investigations;
• bailiffs;
• administration of places of execution of punishments.

Thus, the prosecutor's office, in particular, monitors the legality of the actions of state control bodies when conducting inspections of taxpayers regarding the conduct of their activities within the framework of the requirements established by law. The basic requirements for the procedures for such inspections are contained in the Law “On the Protection of the Rights of Legal Entities and Individual Entrepreneurs...” dated December 26, 2008 No. 294-FZ.

By virtue of the provisions of this law (Article 9), regulatory government agencies annually submit their inspection plans to the prosecutor’s office for approval. The agreed upon versions of plans are compiled by the prosecutor's office into a single document and, before December 1 of the year preceding the one for which the plan is being formed, are sent to the Prosecutor General's Office of the Russian Federation, whose task is to create a single consolidated plan. The Prosecutor General's Office must post this unified consolidated inspection plan on its website no later than the beginning of the year of its application. The inspection plan for 2018 formed by the Prosecutor General’s Office is no exception.

What is included in the list of prosecutor's checks?

By what principles is the inspection plan created by the Prosecutor General's Office of the Russian Federation for 2018 drawn up and what information does it contain?

The rules that must be followed when forming this document are set out in the Procedure approved by Order of the Prosecutor General's Office of Russia dated August 11, 2010 No. 313. Including the following:

• indication of the frequency common to all inspections (3 years), which starts from the date:
  • taxpayer registration;
  • the beginning of the type of activity subject to control;
  • completion of a previous scheduled inspection on the same topic;
• a list of areas of activity for which the frequency of inspections has been increased (the specific frequency is indicated in Decree of the Government of the Russian Federation dated November 23, 2009 No. 944);
• requirements for the form in which the plan is created (the standard version was approved by Decree of the Government of the Russian Federation of June 30, 2010 No. 489);
• deadlines limiting the duration of inspections;
• a description of the procedure for collecting data by the prosecutor's office to create a consolidated plan;
• principles for making changes to the formed plan (details of this procedure are contained in Decree of the Government of the Russian Federation No. 489).

What specific information will be reflected in the inspection plan formed by the Prosecutor General’s Office for 2018? This is the data:

• about the state control body conducting the inspection and the body participating together with it in this inspection;
• the person being inspected (name or full name, address, OGRN and TIN codes);
• planned inspection (its basis, start date, duration and form);
• sanctions applied to the person being inspected based on the results of the previous inspection (this applies to small businesses);
• risk category (if the audit performed is based on such an assessment).

How can I find a list of inspections on the website of the Prosecutor General's Office?

How can I find the consolidated inspection plan for 2018 on the website of the Prosecutor General’s Office and how to use it?

Results

Inspections carried out by state control authorities in relation to taxpayers (legal entities and individual entrepreneurs) are subject to supervision by the prosecutor's office. For this purpose, the inspection plan for the coming year drawn up by the inspection body must be agreed upon with the prosecutor's office and, in the final version, ends up in the consolidated register of inspection activities generated by the regional prosecutor's office for the constituent entity of the Russian Federation. The regional prosecutor's office sends this consolidated register to the Prosecutor General's Office of the Russian Federation, where a single consolidated inspection plan is formed, to be published on the Prosecutor General's Office website no later than the beginning of the year in which these inspections will be carried out.

Tax audits in 2018 - the list of organizations included by tax authorities in the visit schedule is contained in a separate document called “Plan of on-site inspections of the Federal Tax Service Inspectorate”. From this article, the reader will learn whether it is possible to gain access to the information contained in such a document, and will also become familiar with the criteria for assessing enterprises, based on the results of the analysis of which a decision is made on the need to include them in the plan for upcoming inspections.

Types of tax audits

In order to ensure that entrepreneurs comply with the current legislation governing the procedure for calculating the amount and paying tax payments, tax authorities conduct regular audits. During such inspections, inspectorate employees study and analyze the organization’s internal documentation and compare the information received with the information specified in the provided tax reporting. In accordance with paragraph 1 of Art. 87 of the Tax Code of the Russian Federation, tax audits are:

1. Cameral. Carried out at the location of the tax office. The object of the study is the reporting compiled based on the results of the tax period and submitted by the taxpayer to the regulatory authority.
2. Traveling. Conducted at the location of the organization being inspected. They are more extensive in scope and allow you to verify compliance with the procedure for paying one, several or all taxes.

Tax inspection plan for 2018

It is obvious that conducting an audit (regardless of which of these categories it belongs to) is a very labor-intensive procedure that takes a lot of time and requires the involvement of highly qualified tax inspectors.

It is impossible to check all organizations operating in the territory under the jurisdiction of one branch of the Federal Tax Service in one tax period. That is why, at the end of the calendar year, tax officials draw up a special schedule, which includes individual enterprises that will be subject to audits next year. Thus, at the end of 2017, each territorial branch of the department will prepare a schedule of tax audits for 2018, containing a list of organizations subject to inspection, as well as the deadlines within which each of them must be carried out.

There is an opinion that there is simply no plan for tax audits, and the decision on the need to conduct an audit in relation to a certain enterprise is made spontaneously by tax authorities, based on the results of its current activities or as a result of receiving complaints from individuals or legal entities (including counterparties of the enterprise ). In fact, tax authorities still draw up inspection plans - this is indicated by the provisions of letters and instructions issued by the Federal Tax Service, in particular clause 3 of the Federal Tax Service letter “On VAT Refund” dated January 23, 2009 No. ШС-21-3/40.

Scheduled tax inspections for 2018: is it possible to preview the schedule?

Many entrepreneurs are concerned about the question: is it possible to see the plan for on-site tax audits for 2018 after its approval? Knowing that tax authorities will come with an audit, you can put your papers in order in advance, correct existing shortcomings and ensure that inspectors have access to the necessary documents. Of course, any organization should strive to comply with the rules of tax accounting and reporting at any stage of its activities, but, as practice shows, violations can be found even among the most responsible entrepreneurs.

Don't know your rights?

Today, only a plan for conducting inspections for state-regulated activities can be found in the public domain - it can be downloaded on the official website of the Federal Tax Service of the Russian Federation by following the link: https://www.nalog.ru/rn77/yul/interest/control_verification/learn_audit_plan/ .

Plans for conducting audits in relation to other categories of taxpayers are not posted on publicly available resources and are used exclusively by employees of territorial divisions of the tax service. However, an entrepreneur can independently assess the likelihood that his company will be included in the audit plan and prepare for a successful audit.

Plan of on-site inspections of the Federal Tax Service for 2018: criteria for drawing up

The schedule of on-site tax audits for 2018 is compiled by employees of the Federal Tax Service based on an assessment of a number of criteria characterizing each specific enterprise. The list of such criteria is determined by the provisions of the Concept of the planning system for on-site tax audits, approved by Order of the Federal Tax Service dated May 30, 2007 No. MM-3-06/333@.

Based on the information provided in Appendix No. 2 of this Concept, tax authorities can pay attention to an organization or individual entrepreneur if:

1. The amount of tax payments made by the taxpayer to the budget differs significantly from the average level of tax burden on entrepreneurs that has developed in the industry as a whole. The values ​​of this indicator for different types of economic activity are given in Appendix No. 3 of the Concept.
2. For two or more reporting periods, the organization operates at a loss.
3. During the reporting period, the taxpayer received one or more tax deductions in a significant amount. In this case, a deduction is recognized as significant if the share of VAT deductions is equal to or exceeds 89% of the total tax amount calculated for the same reporting period, the duration of which is 1 calendar year.
4. The growth rate of expenses exceeds the growth rate of income.
5. The results of the financial and economic activities of the enterprise have repeatedly approached the values ​​​​established as a limitation for the use of any taxation regime.
6. The amount of expenses incurred during the year of entrepreneurial activity is as close as possible to the amount of income received for the same year (this criterion is used when assessing the performance of individual entrepreneurs).

Tax inspection schedule for 2018: additional criteria for drawing up

The following circumstances may also be significant for inclusion in the on-site inspection plan for a particular enterprise:

1. The amount of wages paid to employees of an enterprise differs significantly to a lesser extent from the average amount of earnings paid to employees working in the same industry. When forming the staffing table and setting the amount of remuneration, the Federal Tax Service recommends that employers be guided by statistical data posted on the websites of the territorial branches of Rosstat, as well as the departments of the Federal Tax Service of the Russian Federation. In addition, such information can be obtained by sending an official request to Rosstat or the tax authority. In addition, when forming a plan for on-site inspections, tax officials are guided by information received during the consideration of complaints from citizens and legal entities that the company pays so-called gray wages, as well as about violations present during the registration of employees as employees of the company.
2. During the implementation of financial and economic activities by an enterprise, there is interaction with counterparties who have the status of resellers or intermediaries; At the same time, the taxpayer is not able to justify the economic feasibility of using such a model of enterprise functioning.
3. The taxpayer did not provide explanations or documents requested by the tax authority, and if the documents were destroyed or damaged, information about their destruction or damage.

Other criteria for assessing taxpayers

In addition to the above reasons for initiating a tax audit, the following factors may attract the attention of tax authorities:

1. The taxpayer was repeatedly removed from tax registration in one branch of the Federal Tax Service and registered in another.
2. The accounting data submitted to the regulatory authority contains information about the profitability indicator formed during the reporting period, which differs significantly from the average profitability indicator for the industry as a whole.
3. The activities carried out by the enterprise have a high level of risk.

When forming a plan for conducting tax audits, Federal Tax Service employees evaluate each company according to each of the given criteria - the more matches they can identify, the higher the likelihood that the corresponding company will be included in the created schedule.

Tax audit in 2018: list of companies

In an attempt to find an audit plan for the coming year on the Internet, an entrepreneur may end up on one of the many resources that offer the service of assessing the likelihood that the tax authorities included the enterprise in the schedule they developed. Such sites do not have any access to official documentation used by the Federal Tax Service - as a rule, the information they provide is based on publicly available criteria specified in the Concept. That is why you should not trust information received from such sources.

To minimize the risk of being included in the list of companies in respect of which scheduled audits will be carried out, the taxpayer should conscientiously fulfill his tax obligations and comply with the requirements established by the legislator for the procedure for carrying out tax accounting at the enterprise.

So, scheduled tax audits for 2018, included by tax authorities in the consolidated plan for conducting on-site audits, are not included in the list of publicly available information. This means that taxpayers cannot know in advance that such an audit is planned for them - as a rule, they receive information about the upcoming visit of the inspector several days before the start of the event. The official list of on-site inspections planned by tax authorities is compiled only for those enterprises that are engaged in state-regulated activities. Companies that do not fall into this category can independently study the results of their financial and economic activities and, based on the information received, assess the likelihood of including them in the tax audit plan.

Is the organization or individual entrepreneur included in the inspection plan of a particular department in 2018? How can I check this? Are these plans summarized on the website of the Prosecutor General's Office? Let's answer these questions.

Consolidated inspection plan

Ministries and departments carry out scheduled inspections on the basis of annually approved plans. Such inspections are called scheduled. 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 inspection plan for all departments for 2018 is posted on the website of the Prosecutor General's Office. This is where you can check whether inspections of organizations and individual entrepreneurs are planned in 2018.

To find out whether a company or individual entrepreneur should expect inspectors from regulatory authorities in 2018, 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 inspection;
• name of the state control body;
• address.

Plans on the websites of ministries and departments

You can also look up inspection plans on the websites of specific ministries and departments. Further in the table we provide a link to sites with inspection plans for 2018.

It is not difficult. There are two ways.

The first way is to find out in advance. Suitable for those who do not like the unknown and prefer to plan everything in advance.

We go to the website of the General Prosecutor's Office of the Russian Federation: http://www.genproc.gov.ru/

Spin the mouse wheel and go down the page:

Click on the “Consolidated plan of inspections of business entities” button and find yourself on the following page:

Click on “Consolidated plan for inspections of business entities for 2012” and go to the next section:

Enter the details of your organization in the appropriate fields.
It is enough to enter only the taxpayer identification number (TIN). It makes no sense to enter the name of the supervisory authority - anyway, the system will issue absolutely all types of inspections planned by various supervisory authorities. If you do not enter a check period, the system will return search results for the entire year. Choosing a region makes sense only if the organization has a developed branch network in various constituent entities of the Russian Federation.

For example, let's enter the following data:

And we learn that an inspection of AvtoVAZ OJSC by the Department of Supervisory Activities of the Main Directorate of the Russian Ministry of Emergency Situations for the Samara Region, lasting 20 working days, is scheduled from 04/29/2012.

At the same time, we will see that simultaneously with the inspection of AvtoVAZ OJSC by the GPN body, inspections of the same facility will be carried out by Rosprirodnadzor and Rospotrebnadzor. As well as inspections of three different objects of AvtoVAZ OJSC, located on the territory of the Shigonsky district of the Samara region, by the Committee for Municipal Property Management of the municipal district of the same name, which does not know how to correctly spell the name of the organization being inspected.

There are two more ways to get the same information:

1. On the official website of the Russian Ministry of Emergency Situations: Activities > Plans and results of scheduled inspections > Plans for scheduled inspections for 2012 > Name of the territorial body (Regional Center) of the Russian Ministry of Emergency Situations: http://www.mchs.gov.ru/activities/? ID=703877 . As a result, an archive of MS Excel files will be downloaded, with inspection schedules for each region that is part of the corresponding federal district.

2. On the website of the Main Directorate of the Ministry of Emergency Situations of Russia for the constituent entity of the Russian Federation. For example, for the Samara region - on the website of the Main Directorate of the Ministry of Emergency Situations of Russia for the Samara Region (http://www.63.mchs.gov.ru/): Areas of activity > Plans and results of scheduled inspections > Plan for conducting scheduled inspections. As a result, an archive with the MS Excel file Plan of Scheduled Inspections for 2012.xls will be downloaded. In particular, inspections of 5,375 objects are planned for 2012 in the Samara region.

In this case, you will additionally learn:
— list and addresses of all objects subject to inspection,
— the purpose of the inspection (checking compliance with fire safety requirements, either in the field of civil defense and emergency situations, or both);
— the basis for the inspection;
— type of inspection (documentary or on-site).

And one more thing: if the data of three sources diverges, then the Prosecutor General’s Office of the Russian Federation should be trusted.

Method two - you will be informed shortly before. Suitable for those who love surprises.

The state fire inspection body is obliged to notify a legal entity or individual entrepreneur of the planned (documentary and on-site) inspection no later than three working days before the start of the inspection by sending a copy of the order of the state fire control authority to conduct a scheduled inspection by registered mail with return receipt requested or otherwise in an accessible way.
“No later than three working days” most often means “no later than three working days.”

Plans for conducting inspections by regulatory authorities are information that is published annually by the Prosecutor General's Office of the Russian Federation. A consolidated plan for inspections of legal entities for 2019 has already been published on the department’s website. Those who find their business there should better prepare for the visit of inspectors in advance. Read the article about how to search for your company in the register and what to use when preparing for the inspector’s arrival.

Legislative framework and timing of publication of information on planned supervisory activities

All information about inspections of legal entities and individual entrepreneurs is collected by the Prosecutor General's Office of the Russian Federation; The official website publishes the 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 “Consolidated plan for inspections of business entities for 2019”. The website of the General Prosecutor's Office of the Russian Federation published a consolidated inspection plan for 2019 at the end of 2018.

In addition, similar lists of planned supervisory activities carried out by regional regulatory authorities 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 must look for themselves in two lists at once: federal and regional.

Plans for inspections of regulatory agencies in 2019

In addition to publishing a consolidated register of those being inspected on the website of the Prosecutor General’s Office, there is also a special service (which is also operated by the Russian Prosecutor’s Office) - FGIS “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 activities, but also about those that have already been completed or are 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, in order to find out whether you need to expect a visit from inspectors in 2019, a summary plan is sufficient. It's easy to use.

How to find out about a planned visit of inspectors

All information about control activities is checked, clarified and published by the Prosecutor General's Office of the Russian Federation (official website); the inspection plan for 2019 will show information on a specific organization based on its name, INN and OGRN in the context of:

• month of visit of inspectors;
• name of the regulatory agency.

If there are concerns that, for example, Rospotrebnadzor is going to visit you, and you are trying to find out about this in advance, first look at the website of the regional department of this department, look for the section “Routine inspections of Rospotrebnadzor 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 inspection plan for 2019 will definitely be included in the consolidated register - information will appear there by the end of the year.

If you don’t find your company on the list, the inspectors will not come. True, they can come unplanned, there are enough reasons for this. In addition, the register does not cover control activities carried out as part of:

• investigative actions and operational search activities;
• administration of justice;
• prosecutorial supervision;
• financial and banking supervision;
• currency control;
• investigations of the causes and consequences of emergency incidents of a man-made, natural or infectious nature;
• administrative investigation (previously open);
• investigation of industrial accidents;
• antimonopoly control based on insider information.

Separately, you need to remember that at least 3 years must pass from the moment of state registration of a legal entity or individual entrepreneur to be included in the register. A similar period must pass since the completion of the last planned supervisory activity by the same supervisory authority.

Until December 31, 2018, in accordance with the provisions of Article 26.1 of 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, deputies adopted Federal Law No. 480-FZ of December 25, 2018, which adds Article 26.2 to Federal Law 294 and extends the moratorium on inspections for small enterprises until the end of 2020.

However, this article provides a rather impressive list of exceptions. The moratorium on inspections of SMEs does not apply if:

• the audit is carried out using a risk-based approach (see list below);
• the object of inspection is included in a special list of enterprises to which the moratorium does not apply (these are healthcare, education, social services, heat and electricity supply enterprises, energy saving and energy efficiency enterprises);
• Previously, the company was assigned administrative responsibility, and less than 3 years have passed since then;
• the company conducts licensed activities;
• the check concerns radiation, atomic safety, preservation of state secrets, etc.

Using checklists

By the way, we remind you that since January 1, 2018, many departments have been conducting controls using checklists (unfortunately, the Tax Inspectorate 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 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 control events. You can find checklists in the relevant 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 the ozone layer) - Order of Rosprirodnadzor dated September 18, 2017 No. 447;
• Rospotrebnadzor (control over food, trade, beauty industry enterprises) - Order of Rospotrebnadzor dated September 18, 2017 No. 860;
• Fire supervision (monitoring 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 February 27, 2018 No. 78;
• Labor Inspectorate - Order of Rostrud dated November 10, 2017 No. 655;
• Roszdravnadzor (regarding the handling of medicines) - Order of Roszdravnadzor dated December 20, 2017 No. 10449;
• Roskomnadzor —