Microenterprise benefits for scheduled inspections Small business will be exempted from scheduled inspections (Yegorova E.). Do I need to confirm exemption from checks

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What inspections were small businesses exempted from?

From January 1, 2016, a “supervisory vacation” will begin. Small companies will be exempted from most of the scheduled inspections for three years.

The essence of the "supervisory vacation" is to get rid of unnecessary bureaucracy in those areas of business in which the risk dangerous consequences "Neglect" is not great.

Does not work

The main thing in the article

• Small business will be freed from the majority scheduled inspections... And so it will be for three years in a row. True, this will not affect the inspections carried out by tax authorities and funds.
• If officials mistakenly include the company in the inspection plan, an application and documents must be submitted to confirm the release.
• Unscheduled inspections will continue as before. The new rules do not apply to them.

What checks will not be

From January 1, 2016 to December 31, 2018, there will be no scheduled inspections on small businesses. However, the prohibition applies only to those checks that are regulated by the federal law dated December 26, 2008 No. 294-FZ "On the protection of the rights of legal entities and individual entrepreneurs... ". They are carried out labor inspections, sanitary and epidemiological stations, bodies of Rospotrebnadzor.

To take advantage of the privilege, the farm does not have to collect documents and apply to the authorities. When drawing up a plan of inspections, officials themselves will exclude a small business from it.

What to do if you are accidentally included in a verification plan

What if the organization was mistakenly included in the plan? Then you need to apply. It should be accompanied by a document confirming the illegality of the check. A reference is enough, which indicates data on the composition of the company's participants, annual revenue and the number of employees. It must be signed by the head of the enterprise. Send your application and certificate to the authority that decided to check your company. For example, for inspections in the field of advertising, this provides for the letter of the FAS Russia dated August 12, 2015 No. AK / 41908/15.

Who is not exempt

Companies that have already seriously violated the law cannot avoid checks. And therefore there is a reason to check them again.

The organization will be checked if there is a decision to impose punishment for gross violation of the rules. Or about disqualification, suspension of activities. Or when the company's license was revoked or suspended.

When a company is a small business

Small businesses include companies that are suitable for the following criteria (Article 4 of the Federal Law of July 24, 2007 No. 209-FZ "On the development of small and medium-sized businesses in Russian Federation"). The first is the share of participation of the Russian Federation, a subject or a municipality, public and religious organizations, funds does not exceed 25 percent. And the share foreign companies or legal entities that are not small or medium-sized enterprises - 49 percent. Second - average number employees for the previous year up to 100 people. Third, the proceeds from sales excluding VAT or the book value of assets does not exceed RUB 800 million.

The basis is part 2 of Article 26.1 of Law No. 294-FZ. An important condition: the audit leading to such decisions or decisions has been completed in the last three years.

Note that the assigned check by topic must match the one during which the violation was detected. For example, Rospotrebnadzor found the flaws. The labor inspectorate, on this basis, cannot include a small business company in its inspection plan.

What checks will remain

Unscheduled checks have not been canceled. They are carried out on the basis of applications and complaints from citizens. Or when a government agency has information that a company is breaking the law and this may threaten the life and health of citizens, the security of the state. In fact, any request from a consumer, a company employee can serve as a reason for verification. Or information from other sources. Please note that some scheduled checks will remain in effect. These are checks by the tax office and funds. And also, for example, foreign exchange or environmental supervision.

It is important to remember!

Environmental supervision is carried out in companies that operate facilities that have a negative impact on environment I or II category.

What to expect for companies after 2018

The essence of the "supervisory vacation" is to get rid of unnecessary bureaucracy in those areas of business in which the risk of dangerous consequences of "neglect" is not great. The risk-based approach that legislators have introduced is as follows. The state will classify the company as a specific risk group or hazard class. The criteria for this will be determined by the government. And already for each group / class, conditions will be developed, the frequency, intensity of inspections and other control measures will be determined.

The changes from 2016 are just the first step towards a risk-based approach. It will be fully applied in 2018.

tax audits, registration and reorganization, company registration, legal advice

Good afternoon, dear entrepreneurs!

Great news from the Kremlin. On June 4, the Government of the Russian Federation approved a bill on supervisory vacations for small businesses.

This news appeared on the official website on Thursday and aroused genuine interest on my part :) Moreover, this bill was approved on Monday, June 1st.

Here is the text that is available on the site

http://government.ru/news/18398/

When will the ban on scheduled inspections for individual entrepreneurs be in effect?

If it is finally adopted, it will enter into force from January 01, 2016 to December 31, 2018.

Why is there a ban on scheduled inspections?

Let me quote:

It is proposed to establish a ban on scheduled inspections of small businesses from January 1, 2016 to December 31, 2018. This will reduce the number of scheduled inspections and will contribute to the formation of favorable conditions for the development of small business in Russia.

Well what then? The message is good :)

Considering that tax holidays are already in effect in many regions of Russia, the picture as a whole is getting better and better :)

Which individual entrepreneurs will NOT fall under supervision holidays?

In fact, not every individual entrepreneur will be subject to this law.

The main requirements to get immunity from intrusive visits are as follows:

Over the past three years, a small enterprise (including individual entrepreneurs) has not been presented with serious claims (administrative violations) that led to the suspension of its activities or the revocation of its license. That is, it is necessary that over the past three years your license (if needed) is not taken away from you and your activity is not suspended.

Naturally, this law will NOT cover companies that operate in a potentially dangerous area.

From the text of the bill it follows that these types of activities include:

1. health care
2. education
3. IN social sphere
4. in the field of heat supply
5. electric power industry
6. energy saving and energy efficiency enhancement if they are included in the relevant list approved by the Government (Resolution No. 944 of November 23, 2009).

It is also proposed to exclude from the list the lucky companies that work:

1. in the field of industrial safety and federal state fire supervision in relation to legal entities and individual entrepreneurs operating hazardous production facilities, in relation to facilities of I or II hazard class;
2. in the field of safety of hydraulic structures in relation to legal entities and individual entrepreneurs operating hydraulic structures, in relation to objects of I or II hazard class;
3. in relation to legal entities and individual entrepreneurs operating objects that have a negative impact on the environment, in relation to objects of I or II category;
4. in the field of radiation safety;
5. in the field of ensuring the protection of state secrets.

So this vacation was introduced or not?

At this stage, it has been approved by the Government of the Russian Federation. But this does not mean that it will definitely be signed by the President of the Russian Federation in this form.

Certainly there will be some edits, etc.

But there is no doubt that it will be adopted. The fact is, Putin himself initiated it back in December 2014 (more details here)

But all the same, if you do not want to miss the final version, then do not forget to subscribe to the site news in a special form after the article. I will definitely inform all readers about important changes for the individual entrepreneur.

As the chairman of the State Duma committee on economic policy, innovative development and entrepreneurship Anatoly Aksakov, the State Duma adopted a law exempting small businesses from inspections. As stated in the message of the State Duma, it was adopted on July 1, and will come into effect on January 1, 2016.

“The law was developed and adopted in pursuance of the list of instructions of the President of the Russian Federation to implement the message of the President of the Russian Federation to the Federal Assembly of the Russian Federation dated December 4, 2014. Vladimir Putin called for abandoning the "principle of total, endless control," explained Anatoly Aksakov. To solve these goals, the law was worked out and adopted.

According to the document, a ban is established on the implementation within three years of planned control and supervisory measures in respect of small businesses, which, according to the results of the previous three years, did not reveal violations of the requirements established by the legislation of the Russian Federation, except for cases of violations that pose a threat to life and health citizens, the environment, - said Anatoly Aksakov.

A ban on scheduled inspections is established in relation to legal entities and individual entrepreneurs. At the same time, the state control body may decide to include SMEs in the inspection plan, if there is information about a previously issued and effective resolution on the imposition of an administrative penalty for committing a gross violation of the legislation of the Russian Federation or an administrative penalty in the form of disqualification or administrative suspension of activities ...

Also, small businesses will be included in the inspection plan if a decision has been made to suspend or revoke a license in respect of them, and less than three years have passed since the date of the end of the inspection, as a result of which such a decision was made.

An important addition to the law was the amendments concerning the introduction and application of a risk-based approach in the implementation of state control. The use of a risk assessment system involves establishing the dependence of the intensity of control measures on the potential negative consequences of the activities of a legal entity or individual entrepreneur, as well as on possible non-compliance with mandatory requirements. The provisions on the risk-based approach will begin to apply from January 1, 2018, however, the government will have the opportunity to certain types control to apply this approach earlier so that by 2018 this system is fully adapted and ready for widespread use.

However, there are also areas in which "supervisory vacations" will not be applied - this is supervision in the field of industrial, fire and environmental safety at facilities of the first and second hazard classes, in the field of radiation safety and state secrets.

“The law will solve the problem of excessive control and supervision, which remains painful for russian business... The adopted law will make it possible to reduce the number of scheduled inspections of small businesses and will contribute to the further formation of favorable conditions for the development of small businesses in Russia, ”summed up Anatoly Aksakov.

A risk-oriented approach should become a key element of the new system of state control, says Roman Terekhin, head of the Public Duma, an independent expert center. Checks will be carried out depending on what threats and risks are present in the activities of small businesses, what harm they can cause and what is the probability of such harm. So, the greater the risks, the more often inspections and other control measures will be carried out. Thus, control activities should be reoriented to high-risk objects. For those whose level of risk is low (regulations are fulfilled in a timely manner, there are no administrative penalties), scheduled inspections should be minimized.

However, the expert points out, the question is who will determine the risk criteria. If this issue is attributed to the competence of control bodies, then perhaps this criterion will be used in their own interests, which will lead to a significant infringement of the rights of small businesses. For those companies that have low-risk objects, as well as conscientious entrepreneurs (it is they who will be affected by the positive consequences in the form of a decrease in the number of inspections), the situation regarding the conduct of inspections will significantly improve, up to the complete cancellation of their conduct.

Thus, Roman Terekhin concludes, such a control model is relevant, will bring significant relief to the control load for small businesses. The main problem will be in the practical implementation of the new system, whether it will be understandable, stable, unified. And still worried about the question of how conscientious entrepreneurs with a low level of production risks will still be controlled? Probably what is lacking is the introduction of some kind of self-control or social control. To conduct self-control, it will be enough to fill out a certain uniform form, or conduct a security audit, for your own confidence.

Of course, says Alexey Onishchenko, Advisor to the Chairman of the Presidium of the Association of Young Entrepreneurs of Russia, reducing administrative pressure has a positive effect on business development. However, a complete lack of control can lead to irresponsibility and massive violations, which can be dangerous for the health and life of people. So, for example, similar moratoriums have been operating for some time in Kazakhstan and Ukraine. And everywhere, with the introduction of the moratorium, the number of complaints from consumers about the noticeably decreased quality of goods and services increased. To avoid this, the moratorium is introduced only for scheduled inspections, and unscheduled inspections based on requests from victims or other persons will be carried out in the same manner.

The temporary cancellation of scheduled inspections in industries where the risks are relatively low is very favorable, but this is certainly not enough. In addition to inspections, small businesses have to pay quite significant taxes and insurance premiums, compete with big business - some support is also needed here.

Traditionally, with the beginning of the year, the entry into force of new legal norms and changes in existing ones are linked. January 2016 was no exception. We have prepared an overview of the most noticeable legislative changes for business, which will come into force on January 1, 2016.

So, from the beginning of the year, the practice of preliminary notification of the tax authority and other interested parties about a change in the location of a legal entity will be introduced. A corresponding entry in the Unified State Register of Legal Entities will be made about the intention of the company to change its location. Moreover, the legal entity will be obliged to notify the tax office of the upcoming move within three working days from the date of the decision to change its location.

These requirements will not apply to cases when the new location of the organization is registered at the place of residence of its founder, or as a result of moving entity will be registered in the same municipality, as before (,).

Learn how to prepare for a tax audit from the material
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The founders will be able to submit documents for re-registration only after 20 days from the moment the specified entry was made in the Unified State Register of Legal Entities (Federal Law No. 67-FZ of March 30, 2015 "On Amending Certain Legislative Acts of the Russian Federation in terms of ensuring the reliability of information provided upon state registration legal entities and individual entrepreneurs "; hereinafter - Law No. 67-FZ).

In addition, to the application for changing the location of the legal entity, it will be necessary to attach documents confirming that the organization or its founder has the right to use the property at the new address (). And you will have to submit documents to the tax office at the new location of the legal entity (). Recall that, according to the current legislation, such an application is submitted to the Inspectorate for previous place organization registration ().

At the same time tax inspectors will receive the right to verify the information submitted by the owners of legal entities for entry into the Unified State Register of Legal Entities, or information already included in the Unified State Register of Legal Entities. So, if the state registrar has reasonable doubts about the reliability of the data, he will have the right to suspend registration for the duration of the audit for up to one month. The grounds for checking may also be objections received from interested parties regarding the upcoming state registration, changes in the charter of a legal entity or the upcoming inclusion of information in the Unified State Register of Legal Entities. At the same time, to check the reliability of those included or included in state Register data, the tax authority will be able to study the documents and information available to it, including objections of interested parties, as well as documents and explanations submitted by the applicant, receive the necessary certificates and information, etc. In addition, tax authorities will also be able to inspect real estate objects. it general rules, and directly the grounds, conditions and methods for carrying out verification actions will be established by the Federal Tax Service of Russia (Resolution of the Government of the Russian Federation dated August 6, 2015 No. 809 "").

For newly created legal entities, the procedure for suspending state registration will not be applied, but the documents and information submitted for registration will also be subject to verification. In this case, one of the grounds for refusing state registration of a legal entity or individual entrepreneur will remain the receipt by the registering authority of confirmed information about the unreliability of the documents and information submitted for registration (subparagraph "p" clause 1 of article 23 of the Federal Law of August 8, 2001 No. 129-FZ " "(hereinafter - the law on state registration). This provision of the law on state registration has been in effect since 2013.

Also, tax inspectorates will be able to independently, without going to court, record in the Unified State Register of Legal Entities facts of unreliability of information about a legal entity. The corresponding entry will be made if the legal entity does not provide the specified information within 30 days after the tax inspectorate sent it a notification of inaccuracy. In addition, a record of the inaccuracy of information about a legal entity will appear in the Unified State Register of Legal Entities even if the documents submitted by the applicant do not convince the tax inspectorate of the accuracy of the information ().

Starting from the new year, additional grounds for refusing state registration for legal entities, whose founders are related to organizations that previously violated the law, will also be introduced. So, citizens who owned more than 50% of the votes of the legal entity or were the heads of the legal entity will not be able to fulfill the role of founders:

• a legal entity excluded from the register as an inactive legal entity with debts to the budget, as well as when it is written off due to the presence of the features of a legal entity inoperative (within three years from the date of exclusion);
• according to which a record of unreliability was entered into the Unified State Register of Legal Entities (within three years from the date of the entry);
• according to which the court decision on compulsory liquidation was not executed within the prescribed period.

In addition, state registration will also be refused in case of non-compliance with the procedure for the liquidation or reorganization of a legal entity, as well as other requirements that are mandatory for state registration ().

We add that the period for state registration of newly created organizations, starting from December 29, 2015, has been reduced from five to three working days ().

Notaries will receive new functions to facilitate state registration of legal entities and individual entrepreneurs

From January 1, notaries, at the request of the applicant, will be able to submit to the Federal Tax Service of Russia applications for the registration of legal entities or individual entrepreneurs. In this case, the document circulation will take place in electronic form, however, registration certificates can be provided to the applicant by a notary both in electronic form and on paper. Moreover, the applicant will be able to choose the form for submitting documents independently. The notary fee for the provision of this service will be 1,000 rubles. (,). In addition, notaries will have the right to use information from the Unified State Register of Legal Entities and Unified State Register of Legal Entities () for free.

Eco-friendly businesses will stop paying for harmful emissions into the environment

From January 1 next year legal entities and individual entrepreneurs operating at facilities of IV hazard category will be exempted from payment for harmful environmental impact (OS) (paragraph 2, clause 9, article 1 of the Federal Law of July 21, 2014 No. 219-FZ "" ; hereinafter - Law No. 219-FZ). Recall that objects of the IV hazard category include those objects that have a minimal negative impact on the environment (paragraph 5, clause 1 of article 4.2 of the Federal Law of January 10, 2002 No. 7-FZ ""; hereinafter - the law on environmental protection ).

According to the current rules, all subjects of economic and other activities that have a harmful effect on the environment must pay a certain fee for this (article 16 of the law on the protection of the environment). You need to pay for emissions of pollutants into the air, discharges of such substances as part of wastewater into water bodies and placement of production and consumption waste.

Also, starting from the new year, the provisions of the environmental law will begin to operate, which will determine the procedure for calculating and paying fees for negative impact on the environment. Today, the rules for calculating and paying fees are regulated regulations various departments (in particular, by acts of the government, Rostekhnadzor and Rosprirodnadzor). The changes introduced should ensure uniformity in the application of environmental protection regulations.

USEFUL TOOLS

The Bank of Russia will link the value of the refinancing rate to the key rate

Starting from January 1, 2016, the value of the refinancing rate will be equated to the value of the key rate. At the same time, an independent value of the refinancing rate will not be set (Bank of Russia instruction No. 3894-U "" dated December 11, 2015).

Only Russian legal entities will be able to act as private partners in PPP (). The very same partnership agreements for general rule will be concluded only based on the results of the competition. However, in some cases, competitive procedures will not apply. For example, it will be possible to conclude a PPP agreement without a tender if other entrepreneurs have not submitted applications for participation in the auction within 45 days from the date of posting information about their holding (). Such information should be published on the official website for posting information about the bidding www.torgi.gov.ru.

The private partner will have full or partial financing and construction of the facility being created, as well as ensuring its operation and maintenance... The state, in turn, undertakes to subsidize construction if the private investor does not pay for it in full (,). Besides important provision the new law is to provide guarantees for a private partner against possible financial losses due to changes in the tax regime. So, in the case of the adoption of regulations that worsen the situation of a businessman in comparison with the one in force at the time of the conclusion of the agreement, the state undertakes to compensate for the lost income (). A form of PPP for such facilities is a concession agreement.

Temporary moratorium on scheduled non-tax inspections of small businesses will be introduced

From January 1, 2016 to December 31, 2018, scheduled inspections by state and municipal control (supervision) bodies will not be carried out in relation to legal entities and individual entrepreneurs classified as small enterprises (paragraph 1, clause 6, article 1 of the Federal Law of July 13, 2015 . № 246-ФЗ ""; hereinafter - the law on inspections). Recall that for this, the annual income of an entrepreneur should not exceed 800 million rubles, and the number of employees - 100 people inclusive (Article 4 of the Federal Law of July 14, 2007 No. 209-FZ "On the development of small and medium-sized businesses in the Russian Federation", ).

At the same time, the law on inspections provides for exceptions. Thus, "supervisory vacations" by the decision of the supervisory authority will not apply to those firms and individual entrepreneurs that, within three recent years were subjected to administrative punishment for committing a gross violation, disqualified, deprived of a license or whose activities were suspended (). In addition, the moratorium will not affect the activities of legal entities and individual entrepreneurs, in respect of which scheduled inspections are carried out at a specified frequency. These include organizations and entrepreneurs working in the fields of health care, education, heating, electricity, energy conservation and the social sphere. The list of such persons has been approved.

Also, the ban on scheduled inspections does not apply to some types of state control (supervision). We are talking, in particular, about tax control, supervision in the field of industrial and radiation safety, in the field of atomic energy use, external quality control of the work of audit organizations, licensing control in relation to management organizations. apartment buildings and etc. ().

Cancellation of small business audits in 2016-2018

State control in the form of scheduled inspections often becomes a difficult test for persons conducting commercial activities... It is not surprising that a very recent federal law, amending the rules for conducting scheduled inspections, will be received with interest by everyone who is directly related to business.

Federal Law of 13.07.2015 N 246-FZ "On Amendments to the Federal Law" On the Protection of the Rights of Legal Entities and Individual Entrepreneurs in the Exercise of State Control (Supervision) and Municipal Control "was adopted by the Federal Assembly and approved by the President of the Russian Federation.

Let's outline the most important changes:

1. Scheduled inspections of small entrepreneurs for three calendar years have been canceled: from the beginning of 2016 to the end of 2018. Here you can exclaim “Hurray!”, But you should be aware that there are exceptions to this rule:

Checks remain in relation to persons carrying out activities in the field of health care, education and in the social sphere (a specific list is established in paragraph 9 of Article 9 of the Federal Law No. 294-FZ).

If a person previously committed gross violations of the Code of Administrative Offenses of the Russian Federation, which was revealed during the previous inspection, and this person was brought to administrative responsibility for such actions, or for other violations the person was disqualified or the activity was administratively suspended (or the license was suspended / revoked), and three years have not passed since the completion of the check - such a person can be checked again.

2. If a small business entity finds itself in the list of persons for a scheduled inspection, bypassing the moratorium, it has the right to demand from the supervisory authority to exclude it from the annual inspection plan.

3. Reviewers officials now it is necessary to explain to each controlled person the content of the above provisions. Upon submission of supporting documents that a legal entity (entrepreneur) is considered a small business entity, the verification is terminated.

4. Cancellation of inspections does not apply to some "strategically" important areas: industrial safety and fire supervision, as well as the safety of hydraulic structures in relation to entities operating hazardous production facilities and hydraulic structures of 1 or 2 hazard class; environmental supervision - for facilities that have a negative impact on the environment of 1 or 2 categories; radiation safety and the use of atomic energy; in the field of protection of state secrets; licensing control in relation to organizations managing apartment buildings; external control over audit organizations. This is logical, since violations in these areas are fraught with great risks and losses.

5. Conducting a scheduled inspection in violation of the new rules is considered gross violation legal requirements, the results of the check will be invalid.

6. In Federal Law No. 294-FZ, the concept “ risk-based approach»When organizing inspections, implemented in order to reduce costs during inspections - both for inspection bodies and for controlled entities. This approach consists in attributing the activities of controlled entities to established hazard classes (assessing the severity of the likely negative consequences of a violation) or risk categories (assessing the likelihood of non-compliance with requirements). Distribution rules and criteria are established by the Government of the Russian Federation. Risk-based approach rules have been applied since January 1, 2018.

7. For three years, a small business that does not fall under the exception can feel calm - all kinds of government inspections will not be carried out. It is worth carefully studying the innovations - in order to apply in case they nevertheless appear with a check.

In addition, it should not be forgotten that there can always be unscheduled check - at the request of an interested person and then it will not be possible to refer to the established moratorium.

Naturally, the decision falls under this moratorium, your particular check is extremely difficult at times. Either decide what is happening with the inspections of the fire supervision or. Or understand what to do if, despite the moratorium, a check comes to you. That is why specialists of our law firm are ready to provide the most complete protection of rights and interests.

Yana Polskaya

Analyst lawyer. I am writing articles, looking for interesting information and suggest ways to use it in practice. I believe that thanks to high-quality legal analytics, clients come to law firm, and not vice versa. Do you agree? Then let's be friends on facebook .