To monitor the timely and full payment of obligatory taxes by entrepreneurs, as well as legal entities, tax control services conduct audits. This method is one of the most effective for identifying and eliminating violations. The plan for tax audits in 2021 is being approved at the end of 2021. The selection of organizations where compliance with tax laws will be inspected begins in September. All information about these inspections, namely the objects of their implementation, must be posted on the official pages of the Federal Tax Service, as well as the Prosecutor General’s Office, after approval.
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 2021 formed by the Prosecutor General’s Office is no exception.
To find out where, in addition to the website of the Prosecutor General’s Office, you can see the plan of inspections carried out by the labor inspectorate, read the publication “Plan of inspections by the labor inspectorate for 2021 - where to look?”.
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), the countdown of which begins from the date of: registration of the taxpayer;
- the beginning of the type of activity subject to control;
- completion of a previous scheduled inspection on the same topic;
What specific information will be reflected in the inspection plan formed by the Prosecutor General’s Office for 2021? 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).
Read about the types of control that take into account the risk category in the material “Specify your risk group.”
Plan of inspections of the prosecutor's office for 2021 - what are scheduled and unscheduled inspections
All inspections carried out by regulatory authorities can be divided into two groups: scheduled and unscheduled. If you, as a legal entity, find yourself on the list of scheduled inspections, then you need to remember some of the nuances of this event:
- the frequency of scheduled inspections should not be more than once every 3 years;
- the possibility of more frequent inspections (2-3 times within three years) is allowed for companies operating in the fields of education, medicine and pharmaceuticals. This is due to the duration of the licenses of these organizations, the control of which is the direct responsibility of the specialized inspection structures;
- Once a year, companies involved in heat supply and maintenance of heating networks, as well as large consumers of this type of energy and municipal organizations (before the start of each heating season), are inspected.
Control authorities are required to additionally notify the organization about the upcoming scheduled inspection, no later than three days before the specified start date.
As for unscheduled inspections, they are permitted only in strictly defined cases:
- upon expiration of the deadlines for fulfilling instructions made to the company by the authorities controlling its activities;
- upon receipt by regulatory authorities of complaints about a threat to human life and health resulting from the activities of a specific commercial structure. Such complaints may also relate to violations of environmental regulations, destruction of cultural heritage, violation of consumer rights, threats to state security, etc.;
- if the government or the president of the country has issued a decree to conduct an unscheduled inspection of a certain organization or commercial enterprise.
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?
On the main page of the site there is an icon called “Unified Register of Inspections - Consolidated Inspection Plan”. By clicking on it, we get to a page offering a choice of 2 options for generated lists:
- for legal entities and individual entrepreneurs;
- for state authorities of the regions of the Russian Federation and their officials - in 2018 it was created on the website for the first time.
In each of them it is proposed to search using one of the following parameters:
- the name of the person wanted on the list;
- its code (OGRN or TIN);
- verification number (for the first list) or name of the inspection body (for the second list)
- address (only for the second list).
On the page containing the search string for the first list, by selecting “Open Data” from the menu of pages offered for viewing, you can see inspection plans related to 2015, 2021 and 2021.
The components of a unified inspection plan are also reflected on the websites of regional prosecutors' offices.
The 2021 list will not include legal entities and individual entrepreneurs classified as small businesses, in respect of which scheduled inspections by state control authorities were suspended during the period 2016–2018 (Clause 1, Article 26.1 of Law No. 294-FZ). However, such an exemption only applies if the specified entities:
- are not employed in industries that require more frequent inspections;
- have no penalties based on the results of previously conducted inspections.
If a small business entity, having familiarized itself with the plan of prosecutorial inspections for 2021, discovers that it does not contain information that would give the government agency grounds to carry out inspections of it, it should contact this body to exclude the inspection from the plan (Clause 3 of Article 26.1 of the law No. 294-FZ). The form of such an application was approved by Decree of the Government of the Russian Federation dated November 26, 2015 No. 1268.
Read about the criteria by which a taxpayer is classified as a small business entity here.
Deputy head of the Ministry of Construction Nikita Stasishin told reporters about this on Friday. According to him, there are several regions where a small number of developers are represented, which has led to a supply shortage .
Photo: www.zab.ru
Based on the results of the inspection, FAS inspectors did not reveal the fact of a cartel agreement between developers in Russia regarding the cost of housing, the deputy relevant minister told reporters.
Photo: www.24segodnya.ru
“FAS reported to the president, objectively, in the regions there is no cartel agreement between developers on the cost per square meter,” said Nikita Stasishin (pictured). “There are questions for the metallurgists; the FAS is responding there,” he added.
Photo: www.minstroyrf.ru
According to him, there are several regions where there are a small number of developers, which has led to a supply shortage. “But what the president set as a task was to find out whether there was a cartel conspiracy, according to the official position of the FAS, there is none,” the deputy minister emphasized.
Let us recall that, as the ERZ.RF portal has repeatedly reported, speaking at a meeting on April 8, Vladimir Putin said that in a number of regions housing prices have risen by 17-30%.
Photo: www.kremlin.ru
In this regard, the head of state instructed the Federal Antimonopoly Service to submit a report to him by May 15 on the results of checking the validity of rising housing prices in each region.
The corresponding order from the head of state was soon published on the Kremlin website.
Photo: www.tochka-raz.ru
And on April 22, the FAS reported that it had discovered signs of cartel agreement in the rolled metal market (which is actively used in the construction industry and serves as one of the factors in determining the estimated cost in the industry) and opened cases against seven trading companies.
The ERZ.RF portal informed about how the developers were inspected, what documents were requested by the FAS authorities for what periods.
Photo: Danila Egorov / Kommersant
On Thursday, on the sidelines of the Board of the Ministry of Construction, Deputy Prime Minister Marat Khusnullin (pictured) informed journalists that he had asked the heads of the constituent entities of the Russian Federation to analyze the FAS report based on the results of checking the validity of rising prices for new buildings.
Photo: www.sz-saratov.rf
“The FAS conducted this inspection and gave a detailed report in the context of each region. We looked at it, and based on the basic principles we believe that it is correct,” Khusnullin emphasized. At the same time, he noted that in order to curb the rise in housing prices, it is necessary, first of all, to increase supply and the pace of construction.
Other publications on the topic:
Marat Khusnullin: By the end of the year we will merge the Fund for the Protection of Shareholders with the Housing and Communal Services Fund
Government: increase construction volumes, stop the rise in housing prices, expand the role of the KRT and determine the status of apartments
FAS began inspections of developers due to rising housing prices
The FAS has been instructed to find out the reasons for the noticeable increase in housing prices by May 15
Marat Khusnullin instructed to create a headquarters to analyze price increases in the housing construction market
Bank of Russia: the continued rise in housing prices may offset the benefits of cheap mortgages
The President instructed the FAS to look into the reasons for the significant increase in housing prices
The Ministry of Construction proposed specific measures to curb prices for building materials
Experts: in the first quarter, new buildings continued to rise in price throughout the country
Experts: prices for new buildings are rising again
Vladimir Putin demanded to stop the rise in prices on the housing market by increasing supply
Marat Khusnullin: In case of unreasonably inflated prices for building materials, you must contact the FAS
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. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.
