Tax audits in 2018 - a list of organizations included by the tax authorities in the visit schedule is contained in separate document, bearing the name "Plan of field inspections of the Federal Tax Service Inspectorate". From this article, the reader will learn whether it is possible to access the information contained in such a document, and also get acquainted with the criteria for evaluating 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

To ensure business compliance current legislation regulating the procedure for calculating the amount and payment tax payments the tax authorities conduct regular audits. In the course of such checks, the inspectorate examines and analyzes the internal documentation of the organization and compares 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 tax office. The object of study in this case is the reporting compiled on the basis of the results of the tax period and submitted by the taxpayer to the regulatory authority.
2. Visiting. Conducted at the location of the audited organization. They are more extensive in scope and allow you to check compliance with the procedure for paying one, several or all taxes.

Plan of inspections of the tax inspectorate for 2018

Obviously, conducting an audit (regardless of which of the indicated categories it belongs to) is a very time-consuming procedure that takes a lot of time and requires the involvement of highly qualified employees of the tax inspectorate.

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

There is an opinion that the plan of tax audits simply does not exist, and the decision on the need for an audit in relation to a certain enterprise is taken by the tax authorities spontaneously, 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, plans for inspections by the tax authorities are still drawn up - this is indicated by the provisions of the letters and instructions issued by the Federal Tax Service, in particular paragraph 3 of the letter of the Federal Tax Service “On VAT refunds” dated January 23, 2009 No. ShS-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 of field tax audits for 2018 after its approval? Knowing that the tax authorities will come with an audit, you can put the papers in order in advance, correct existing shortcomings and provide inspectors with access to necessary documents. Of course, any organization should strive to comply with the rules of conducting tax accounting and reporting at any stage of their activities, but, as practice shows, violations can be found even among the most responsible entrepreneurs.

Don't know your rights?

To date, in open access you can only find a plan for conducting audits for state-regulated activities - it can be downloaded on the official website of the Federal Tax Service of the Russian Federation by clicking on the link: https://www.nalog.ru/rn77/yul/interest/control_verification/learn_audit_plan/.

Audit plans for other categories of taxpayers are not posted on public resources and are used exclusively by employees of the 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.

IFTS field inspection plan for 2018: compilation criteria

The schedule of on-site tax audits for 2018 is compiled by the Federal Tax Service on the basis of an assessment of a number of criteria that characterize each specific enterprise. The list of such criteria is determined by the provisions of the Concept of the planning system for field tax audits, approved by order of the Federal Tax Service of May 30, 2007 No. ММ-3-06/333@.

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

1. The amount of tax payments made by the taxpayer to the budget differs significantly from the average level tax burden on entrepreneurs, prevailing in the industry as a whole. Values this indicator For different types 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 substantial amount. At the same time, a deduction is recognized as significant if the share of VAT deductions is equal to or exceeds 89% of the total amount of tax 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 revenues.
5. The results of the financial and economic activity of the enterprise repeatedly approached the values ​​established as a limitation for the use of any taxation regime.
6. Amount of expenses incurred in the year of implementation entrepreneurial activity, as close as possible to the amount of income received for the same year (this criterion is used when evaluating the results of work individual entrepreneurs).

Schedule of Tax Inspection Inspections for 2018: Additional Compilation Criteria

The following circumstances may also be significant for inclusion in the plan of on-site inspections of a certain enterprise:

1. The amount of wages paid to employees of the enterprise differs significantly downward from the average amount of wages 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 websites territorial branches Rosstat, as well as 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, the tax authorities are guided by information received during the consideration of complaints from citizens and legal entities that the company pays the so-called gray salary, as well as violations present during the registration of employees in the company's staff.
2. In the course of carrying out financial and economic activities by the enterprise, there is interaction with counterparties that have the status of resellers or intermediaries; while substantiating economic feasibility the taxpayer is not in a position to use such a model of functioning of the enterprise.
3. The taxpayer did not provide explanations or documents requested by the tax authority, and in the event that the documents were destroyed or damaged, information about their destruction or damage.

Other criteria for assessing taxpayers

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

1. The taxpayer was repeatedly deregistered in one department of the Federal Tax Service and registered in another.
2. Data accounting submitted to the supervisory authority contain information on 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 company are high level risk.

When forming a plan for conducting tax audits, FTS employees evaluate each company according to each of the above criteria - the more matches they manage to identify, the higher the likelihood that the corresponding company will be included in the schedule being created.

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 a service for assessing the likelihood that the tax authorities have included the enterprise in the schedule they have developed. Such sites do not have any access to the official documentation used by the Federal Tax Service - as a rule, the information they provide is based on the publicly available criteria specified in the Concept. That is why you should not trust information obtained from such sources.

In order to minimize the risk of being included in the list of companies subject to scheduled inspections, a taxpayer should conscientiously fulfill its tax liabilities and comply with the requirements established by the legislator for the procedure for tax accounting at the enterprise.

So, scheduled tax audits for 2018, included by tax authorities in master plan field inspections are not included in the list of publicly available information. This means that taxpayers cannot find out in advance that such an inspection is planned for them - as a rule, they receive information about the upcoming visit of the inspector a few days before the start of the event. The official list of on-site inspections planned by the tax authorities is formed only for those enterprises that are engaged in state-regulated activities. Companies that do not belong to this category can independently study the results of their financial and economic activities and, based on the information received, assess the likelihood of their inclusion in the plan for tax audits.

An on-site audit is a nightmare for any accountant. And it's not even that the organization violates tax law or not, it's just that the stress level during the test increases several times. Accountants and directors, being unprepared to meet with inspectors, make irreparable mistakes.

Who is checked first

Quite often, the director finds out that the company is in the federal information resource tax authorities “Risks” from a counterparty who himself carefully checks a partner or learned about it from his tax audit report, or received a request to provide documents. The Risks database includes companies that, in the opinion of the tax authorities, may not pay taxes. Only a tax inspector can find out if your company is in this database. The base is closed for public access. Order of the Federal Tax Service of Russia dated June 24, 2011 No. MMV-8-2 / 42dsp @.

The risk of getting into this database is higher if your turnover is more than 100 million rubles, one of your partners has not paid taxes and he is being checked, the company is registered at a mass address.

In general, tax authorities use many different databases during field audits. For example, "Odnodnevki", "Mass leader", "Average number" and so on. Letter of the Federal Tax Service of Russia dated July 25, 2013 No. AS-4-2 / ​​13622.

What will radically change in field tax audits
since 2017

Since 2017, new rules for conducting field tax audits have been in force. The main change relates to the payment of insurance premiums. Now they will check the payment of contributions
not funds, but directly the tax authorities.

The minimum plan for additional charges during an on-site inspection
in 2017

For each field tax audit, the tax authorities have an unspoken minimum plan for additional charges. This total amount, which includes both additional charges and fines and penalties.
The tax authorities increase the plan for the amount of additional charges every year, and 2017 is no exception.

What documents can tax authorities require at an on-site audit?

Tax inspectors try to get as many documents as possible. There is no clear list of documents that they may require. On the one hand, this happens because the tax authorities are not familiar with the various specifics of businesses. There is a large list of types and types of documents, and the inspector asks for absolutely everything. On the other hand, inspectors often ask for documents without knowing what they need. From the category: give everything
we'll see there.

In most cases, the requirement for 2-3 pages with a list of documents that the company must prepare for the inspector is unlawful. The amount of documents requested depends on
on the type of verification.

As part of desk audit The inspector has the right to demand documents if:

• in the VAT return, the organization declared the tax to be reimbursed from the budget
  (clause 8, article 88 of the Tax Code of the Russian Federation);
• the company filed a “clarification” for a reduction in tax or an increase in loss two years after the deadline for submitting the initial declaration (clause 8.3 of article 88 of the Tax Code of the Russian Federation);
• tax authorities found inconsistencies or contradictions in the VAT return
  (clause 8.1 of article 88 of the Tax Code of the Russian Federation);
• the company took advantage tax break(clause 6, article 88 of the Tax Code of the Russian Federation).

What documents the inspector should not require from the organization

The inspector cannot request documents that he can receive from others state structures. For example, certificates of the absence of debts on insurance premiums, cadastral passports of real estate objects, certificates of their cadastral value, extracts from the Unified State Register of Legal Entities, Unified State Register of Legal Entities, Unified State Register of Enterprises and other state registers.

In total, 153 types of documents fell under the ban. Their complete list was approved by the order of the Government of the Russian Federation dated April 19, 2016 No. 724-r.

What are taxpayers looking for?

It would be more correct to say - EVERYTHING. If earlier inspectors focused their attention on costs. We were looking for unreasonable expenses in order to charge additional VAT and profit. Now they will also look for undeclared proceeds.

Moreover, in both cases, keep in mind that even the denunciation of a dismissed employee is suitable for tax evidence. Even in the case when the employee did not work during the period under review, this denunciation is accepted in court. The courts are on the side of the tax authorities. Tax officials use the testimony of employees very actively. They find a dissatisfied person (and there are many of them everywhere) and conduct an interrogation in the right direction. Often employees do not even understand that their words (innocent) then form the basis of the accusation of the company's management.

Judicial practice shows that the courts take the side of tax inspectors.

Pause check

In order to collect more evidence of violations, inspectors have the right to suspend the inspection or extend its period in accordance with paragraph 6 of Art. 89 of the Tax Code of the Russian Federation.

Both cameral and field tax audits can be suspended.

Typically, a tax audit is delayed:

• to conduct a cross check;
• for seizing documents;
• for the examination.

Extension of verification

There are many reasons for extending the review. The list of reasons is open.

Standard field check lasts two months. If necessary, this period can be extended up to four months. And in exceptional cases - up to six in accordance with clause 6
Art. 89 of the Tax Code of the Russian Federation.

Why they can extend the tax audit:

• the taxpayer is the largest;
• inspectors received from law enforcement, regulatory authorities or other sources information about the commission tax offense, requiring additional verification;
• a fire, flood, flood and other force majeure circumstances occurred on the territory of the audited organization;
• the company has several separate subdivisions. The extension term depends on the number of subdivisions;
• the organization did not submit the documents requested as part of the audit on time
  (Clause 3, Article 93 of the Tax Code of the Russian Federation);
• other circumstances.

The term for extending the audit depends on the duration of the audited period, the number of documents to be verified and analyzed, the number of taxes and fees for which the audit is carried out, the number of activities of the audited company and their specifics.

Tax audits are necessary to control the introduction of mandatory tax amounts entrepreneurs, identifying and eliminating violations. tax service controls the correctness of calculations and the timeliness of payment.

The implementation of tax audits is simplified. Non-standard control methods are being introduced.

Changes in tax policy in 2020

In the plans tax policy for 2020, to increase tax revenues to the budget, preventing an increase in the tax burden. There are more tools for obtaining arguments for the need for checks.

Significantly changed the administration, reporting on contributions. The rules for calculating certain taxes have also changed.

Administration of insurance payments

The tax authorities control the payment of insurance premiums to the FSS, PFR, FFOMS.

The calculation is provided monthly, no later than the 30th day of the current month (for the previous month). Payment is due the next month by the 15th.

From January 1, 2017, payers whose total income for 9 months did not exceed 90 million rubles. If in a year it does not exceed 120, work in the simplified tax system will continue. The marginal residual value of funds under the conditions of transition to the simplified tax system should not exceed 150 million rubles.

Zero tax rate

It is used for main gas pipelines and gas production. This also includes the development of minerals, subsoil, helium production, facilities capital construction. The complete list of objects is approved by the government of the Russian Federation.

In incentive pay

One-time incentive payments for sports projects are not taxed, namely, for prize-winning places in the Olympic, Deaflympics, Paralympic games to participants and their coaches (specialists involved in the preparation).

What do these changes mean for taxpayers?

Benefits for taxpayers:

1. Reduction of the term for filing objections based on the results of examinations and other events. Its length has been reduced to 10 working days from the end of the disputed event.
2. Eligibility of the requirement by the inspection additional information on tax incentives. In addition to supporting documents, the provision of explanations on the problems of property, transactions in the field of benefits can be initiated. This information must be provided within 5 days. All explanations on VAT are accepted only in in electronic format. The paper version of declarations is unacceptable. Penalties are imposed for failure to provide an electronic version of the document.
3. More frequent verification of the reliability of information from the Unified State Register of Legal Entities. Moreover, all complaints and claims (for example, from a competitor) are considered. Based on the received signals, additional checks are initiated, carried out within a month. Any suspicion of fictitiousness of the firm or its legal address arouses suspicion. For example, several legal entities are registered at one address. For the period of verification of doubtful information, the tax control has the right to suspend the registration of the company. But in time it should last no more than a month. Upon confirmation of availability false information the business reputation of the head and the entire company is damaged.

What will be checked more often in 2020

1. Registration, registration. The operation of a company without registration is qualified as “illegal business” (it threatens up to 5 years in prison).
2. Legality of income and full payment of taxes on it. taken into account wage, other income of employees. It turns out the presence of "gray" salaries, although these violations are difficult to prove. When assessing additional contributions, only specifically identified amounts are taken into account.
3. Creation of "leftist" firms. With the illegal creation of a legal entity and the use of documents for this purpose, there is a risk of imprisonment for up to 5 years, and for cashing financial resources through shell companies - up to 7.
4. Artificial overestimation of the cost, purchase prices. There is an increase in 2020 tax sanctions for the use of non-market prices.

Types of checks

Inspections are represented by desk and field inspections, scheduled and unscheduled.

cameral

Carried out in the tax authority using data tax returns. It is legal to check the documentation if (Article 88 of the Tax Code of the Russian Federation):

• the declaration declares a tax for budget reimbursement;
• an application has been submitted by the organization for a reduction in tax, an increase in the amount of losses 2 years after the first declaration;
• found a number of inconsistencies or contradictions;
• claiming tax relief.

If violations are detected based on the results of a desk audit, an on-site inspection may be initiated.

visiting

To avoid stressful situations, it is necessary to always be ready for such meetings. Information may come from the counterparty, tax inspector. The database is closed for public access.

Field-type inspections involve a thorough examination financial reporting with the possibility of subsequent imposition of sanctions (from a fine to arrest). It is impossible to know about the upcoming visit in advance. But for 2020, the tax authorities are required to carry out an on-site audit based on the results of a desk audit if there are shortcomings.

Stages of implementation:

1. Documentation analysis. It is held on the territory of the organization (enterprise) with a preliminary announcement and presentation of an official certificate. Procedures: requesting documentation, obtaining the necessary explanations, inspecting the territories, seizing the necessary financial documents. Duration check should not be more than 2 months. Up to 4 months, the extension is eligible in the following cases: the object belongs to the largest taxpayers, force majeure.
2. Summing up the results with a report. The report compiles the taxable base, analyzes the identified violations, and formulates recommendations for their correction. If necessary, additional taxes are assessed and sanctions are imposed.

What is the first thing the tax authorities want to find? If earlier the search priority was unreasonable expenses for additional accrual of profit and VAT, now the search for undeclared revenue has been added. Even complaints from employees dismissed from the organization are considered. The courts often take the side of the tax authorities.

Suspension and extension

An audit of taxpayers (field or office) may be suspended in the following cases:

• implementation of a counter check;
• collection of necessary documents;
• implementation of the examination.

An extension can be implemented for many reasons:

• if the taxpayer is one of the largest;
• according to available information from various sources about tax offenses;
• in case of force majeure emergencies (fire, flood, others);
• if the company has separate divisions;
• in case of failure to provide the requested documents on time;
• under other circumstances.

The duration of a standard on-site inspection is two months (can be increased to 4-6).

Scheduled and unscheduled tax audits

Scheduled inspections are generally carried out once every three years. The company is notified about them no later than three days in advance. But there are also unscheduled ones. They can be carried out by Rospotrebnadzor in places of public catering and sale of medicines.

The table shows situations, which may cause the initiation of an unscheduled tax control in 2020.

What is the signal to check (reasons for control)	What violations are expected
Reducing the tax burden in relation to the industry average level (by 10% or less)	There is a suspicion of tax savings
Lack of active communication during the period of conclusion of the contract, violation of the rules for its execution, lack of reliable information about the location of the premises	Interaction with counterparties that cause suspicion (distrust)
Exceeding the rate of increase in spending over income	Assumption of understatement of income, overstatement of expenses
Continued losses	Loss inconsistency with increase in sales revenue
Low salaries of employees (below the industry average by 10%)	Suspicion of payments "in envelopes"
Doubtfulness of contracts with existing intermediaries	Suspicion, for example, of manipulation with a product that in a given volume, at a given time, simply could not be produced. Designated mismatch material resources factual data, other.
Change of location	Special reprieve to correct identified violations
Non-compliance with the industry average level of profitability	Underreporting

Common measures of tax authorities to search for information and evidence are the following:

1. Questioning counterparties (employees under the contract), all possible witnesses.
2. Punishment of witnesses for failure to appear.
3. Visiting witnesses, in case of their failure to appear on call, at home with the preparation of a protocol and fixing on video.
4. Using the capabilities of the district inspector in the search for witnesses, interrogating him in order to acquire information.
5. Search for an informal approach, alternative sources, the use of photos, audio, video fixing facts that since May 2016 are eligible as evidence in court.
6. Search for information, evidence on the Internet, in the 2-NDFL database, at the request of banks, traffic police, PRF.
7. Seizure of physical evidence (hard drives, computers) in the presence of the police.
8. Using call logs cellular communication and social telephone surveys.

Tips on the best options for the director's behavior in the event of an audit can be as follows:

In 2020, enterprises will be included in the tax audit plan in the following cases:

1. If the amount of violations is above 10 million rubles.
2. In the presence of gross violations or complete disregard for the requirements of tax reporting.
3. If the organization is included in the plan for 2020 based on the results of a desk audit.
4. At zero balance, initiating the liquidation process.
5. When entering the number of the largest taxpayers.
6. On behalf of law enforcement agencies.

Responsibility for results

The Inspectorate has the right to apply tax liability sanctions to entrepreneurs and legal entities. Some documents may be transferred to the police department for initiation of a criminal case. The degree of punishment depends on the identified violations and the conditions that aggravate or mitigate them.

Removal of tax liability is expected in the following cases: upon expiration of the statute of limitations, innocence of an offense related to taxes. Eliminate guilt natural disasters, force majeure circumstances, execution of instructions in writing by regulatory agencies.

The list of mitigating and aggravating conditions is reflected in article 112 of the Tax Code of the Russian Federation. Tax liability does not guarantee exemption from criminal or administrative liability.

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

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

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

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

2. It must be clear and accessible to taxpayers. For self assessment risks of being included in the tax audit plan, the taxpayer can familiarize himself with the publicly available criteria that are used tax authorities for the selection of companies during field tax audits. There are 12 in total.

3. Most favored nation treatment for conscientious payers.

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

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

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

How can I find out about a scheduled tax audit?

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

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

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

Tax audits in 2017, list of organizations

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

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

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

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

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

Definition and varieties

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

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

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

Criterion	Variety	What is checked	Who is being checked
Location Scope of verification	Documentary (cameral - one of its varieties)	Information about the status, rights and obligations, their execution	Conducted in relation to individual entrepreneurs and legal entities
	visiting	Information about employees, buildings, premises, equipment, goods, works or services, etc.
Organization method	Planned	Compliance mandatory requirements and compliance with the data on the legal entity entered in the state registers
	unscheduled	Compliance with the requirements in relation to the activities carried out, the implementation of the existing instructions of the supervisory authorities to prevent negative consequences for life and health, environment etc.

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

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

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

On the other hand, Law No. 272-FZ of July 03, 2016 came into force. He made changes to Labor Code RF. Namely, to article 360. Now it is possible to conduct an unscheduled inspection regarding violations of labor legislation and other acts affecting the labor situation of the population after receiving State Inspectorate labor by any means of information about them. Even if the information came from the media.

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

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

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

When the organization is included in the plan for future reviews

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

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

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

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

Wherein new check possible earlier than 3 years after the end of the previous one, if we are talking about:

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

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

How should check

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

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

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

Upon completion of all control measures fill out the act in the prescribed form. One of its copies remains at the enterprise.

Checks not included in the plan

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

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