• What is the essence of the moratorium on inspections of small businesses.
• What to do if the control body came with a scheduled inspection to bypass the moratorium.
• What are the results of the current "supervisory vacation".
• Has the moratorium on inspections for small businesses been extended until 2022?
• How to get the status of a small or medium-sized enterprise.
• How to prove that your company is a small business.

Moratorium- a time limit for a rule. In 2016, such a restriction was imposed by federal law on all state inspections of small businesses.

The essence of the moratorium on the inspection of small businesses

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

From checks not released:

• legal entities carrying out activities in the field of health care, education and social services, in the field of heat supply, electricity, energy conservation and energy efficiency;
• companies that previously committed gross violations of the Code of Administrative Offenses of the Russian Federation, this was established based on the results of previous inspections, the person was brought to administrative responsibility, disqualified, or his activities were suspended, and the license was canceled, three years have not passed since such an inspection.

The legislator has identified strategically important areas of activity, which a moratorium from inspections did not touch:

• compliance with the safety standards of hydraulic structures, if the company operates hazardous production facilities and hydraulic structures (1 and 2 hazard classes);
• environmental safety if the company operates facilities that adversely affect environment(1 and 2 hazard categories);
• compliance with industrial safety and fire safety standards;
• compliance with the requirements of radiation safety and the use of atomic energy;
• the presence of a valid license from the companies that manage apartment buildings(UK);
• protection of state secrets, if the activities of the organization are in one way or another related to its observance;
• activity of audit companies (external control of their work).

There are facilities, excessive loyalty to the operation of which can cost the safety and life of people, so careful state control and oversight in these areas is necessary. The moratorium applies only to routine inspections. The new rules do not protect small businesses from unscheduled inspections, which are obligatory carried out by a state agency upon request. interested person... Therefore, the management of companies covered by the above law should not neglect the safety requirements, consumer rights, sanitary standards.

Checks bypassing the law

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

Since January 1, 2018, the legislation has established a “risk-based approach”. This method is aimed at reducing costs, both on the part of the auditing supervisory authorities and controlled entities. The risk-based approach implies that all companies under control are conditionally divided into groups according to their hazard classes and risk categories. That is, the classification of subjects depends on the severity of the negative consequences that can probably occur in case of administrative violations of the person, as well as on the likelihood of committing such administrative violations. For example, a large manufacturing company operating facilities that are harmful to the environment should be attributed to a higher risk class than an organization providing household services to the population.

You can familiarize yourself with the list of scheduled inspections in relation to your organization on the website of the FSIS "Unified Register of Inspections", for this it is enough to enter the OGRN, TIN or the full name of the organization.

Moratorium results for 2018

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

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

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

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

Extension of the moratorium until 2022

At the moment, the Government of the Russian Federation plans to extend the moratorium on business inspections until the end of 2022. This is due to the desire to reduce the administrative burden on domestic enterprises. The State Duma is not only talking about prolonging the moratorium, but also about expanding its scope for medium business... According to market participants, in 2017, the largest number of administrative inspections fell on medium-sized businesses.

New inspection rules were developed as part of the presidential reform of control and supervision activities in the Russian Federation. And in the draft "road map" for the implementation in 2018-2019. "Strategies for the development of small and medium-sized businesses until 2030", prepared by the Ministry of Economic Development of the Russian Federation, introduced an initiative to indefinitely prohibit scheduled inspections of small businesses.

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

Small business status

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

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

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

The law names only 3 factors for the assessment:

• composition of founders(assessed only for companies applying for the position of a small enterprise, if among them there are organizations other than individuals);
• number of full-time employees(for the previous year, it cannot exceed 100 people for small businesses, 250 people for medium-sized businesses);
• income(should not exceed 800 million rubles for the last year, while the revenues are summed up for all types of activities and tax regimes).

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

• by 25% – state formations(RF, subjects, municipalities);
• by 25%- public or religious organizations and foundations;
• by 49%- any other organizations.

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

How to prove your small business

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

This unified register is maintained by the Federal tax office RF. The Federal Tax Service of Russia enters information about all companies that meet the criteria for small or medium-sized businesses automatically. No additional action is required from the head of the business entity. The tax office independently analyzes information about the income of enterprises, average headcount state, data from the Unified State Register of Legal Entities and Unified State Register of Legal Entities, as well as information from other authorities.

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

At the direction of the Federal Tax Service Russia dated August 8, 2017 No. GD-4-14 / [email protected] local tax inspectorates are not authorized to issue certificates of ownership of a legal entity to small and medium-sized businesses.

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

The moratorium will be carried out key functions, which was entrusted to him by the Government of the Russian Federation when developing the idea of ​​reducing administrative pressure on small business. The extension of the new rules, as well as the broadening of their scope for medium-sized businesses seem to be quite reasonable and logical. The supervisory authorities still have the opportunity to conduct unscheduled inspections, as well as retain special control over strategically important areas of activity, which were not affected by the moratorium from inspections. A big step in this matter was the introduction of a risk-based approach to checking enterprises, it saves the time of controllers, and, accordingly, budgetary funds.

Hello! On January 1, 2016, a moratorium on inspections began to operate on the territory of the Russian Federation. 2017 and 2018 are a continuation of the "vacation" he created. 2019 is also no exception. At the end of 2018, legislative amendments were adopted (480-FZ of December 25, 2018), extending the moratorium until December 31, 2020.

Of course, the moratorium was a gift for many small businesses, because where there are checks, there are risks of getting a fine and other punishments.

But before we rejoice for businessmen (or fear for consumers, who theoretically can now receive “unverified” low-quality services), let's remember which groups of entrepreneurs are exempted from inspections by Law N294-FZ, and who should not relax ahead of time.

Which organizations are subject to the moratorium

Until the end of 2020, there will be no scheduled inspections of enterprises that meet the criteria for small businesses, namely:

1. With an annual revenue of less than 800 million rubles;
2. With a staff of less than 100 people;
3. With a total state participation of less than 25%, foreign companies- less than 49%.

These indicators are analyzed for three years. There are no other certificates or licenses confirming that the company belongs to the small business sector.

The moratorium on business inspections also provides for a list of exceptions that will not be affected by the exemption from inspections. These include:

1. Enterprises in the field of health care and education;
2. Organizations in the field of energy supply and electricity;
3. Apartment building management companies;
4. Organizations dealing with state secrets;
5. Auditing firms;
6. Small business in the field of social services;
7. Firms that committed gross violations less than three years before the scheduled inspection.

A detailed list of exceptions is enshrined in parts 1 and 2 of Art. 26.1 of Law N 294-FZ.

What checks are canceled by the moratorium

The moratorium does not apply to all inspections. We are talking exclusively about the abolition of scheduled inspections for small businesses - field or documentary.

In the previous regime, the following will continue to be carried out:

1. Any unscheduled checks on the application of complaints about the work of the organization or after accidents and emergencies.
2. Tax audits of contributions to off-budget government funds. Prosecutorial, insurance, customs, currency checks and a number of others that are not subject to Law N 294-FZ.
3. Control of facilities of I and II hazard classes in accordance with industrial, fire, environmental, radiation safety standards.

Actions in controversial situations

What if your organization is listed in the inspection plan, but you think that you are subject to a moratorium on their ban? Unfortunately, such mistakes of planners do happen, and you need to be prepared for them.

Step 1: Submit to the body that approved the plan, an application for excluding the organization from the annual plan and a package of documents:

• a copy of the report on financial results for the calendar year;
• information on the number of employees;
• for JSC - an extract from the register of shareholders.

Step 2: If the inspection has already begun, you have the right to indicate to the inspectors that there are no grounds for the inspection, confirming this with documents on the classification of you as a small business (the list of documents is similar to the previous paragraph).

Ignoring the requirements of the moratorium advocates legal basis consider the test results invalid.

Conclusion

Experts give the moratorium an extremely positive assessment, especially in the unfavorable conditions of the current economy, and note that it would be useful in the future to expand the circle of enterprises exempted from scheduled inspections (including some representatives of the medium-sized business sector). But so far these statements remain only at the level of proposals.

Russia has established a three-year moratorium on scheduled inspections of small businesses. At the same time, the procedure for conducting unscheduled inspections was tightened. At the same time, officials point out that the discontent of entrepreneurs is not always justified: they often grossly violate the law. Has it become easier for business entities and how the regulatory authorities work in the new conditions, the RG correspondent found out.

Vacation assignment

The three-year "supervisory" vacation started on January 1, 2016. The amendments made to Law No. 294-FZ prohibited scheduled inspections of enterprises with annual revenues of less than 800 million rubles and a staff of up to 100 employees. There are exceptions - do not leave the business completely unattended. Thus, the exemption did not apply to medical and educational organizations, companies working in the field of social services. The law applies only to enterprises that have not been deprived of their licenses over the past three years, where managers have not been disqualified, and which have not been subject to administrative suspension of activities. Inspections of businesses operating with budget funds are still allowed. Tax audits did not fall under the moratorium.

A year has passed, and the first results have begun to be summed up in the regions. So, in the Oryol region violations by the regulatory authorities have become a little less. This was noted in his annual report by the regional business ombudsman Yevgeny Lykin. According to him, the quality of the inspectors' work has improved, the number of complaints against them has slightly decreased. In general, the burden on business has decreased.

The first step was taken several years ago, when the regulatory authorities were obliged to coordinate inspections with the prosecutor's office. The register is published in the state information system... Once they find themselves on the list, an entrepreneur may request an exclusion from the plan. The moratorium did not cancel unscheduled inspections, but they also require approval. It is their business that considers the main instrument of pressure. However, the situation is changing.

The principled position of prosecutors contributed to the reduction in the number of illegal inspections and the reduction of administrative pressure on business, - Yevgeny Lykin believes. - In 2016, the regional prosecutor's office received 155 applications from the state and municipal control bodies for the approval of unscheduled inspections legal entities and SP. In 84 cases they were refused.

That is, over 54 percent of applications were rejected. This suggests that the desire to "nightmare" the business has not disappeared. About 70 percent of applications involved checks on small businesses. Perhaps the inspectors were trying to find a hole. The exception was made by the bodies of municipal control. They "calmed down" and over the past year submitted only two applications for unscheduled inspections, and even those were rejected.

However, there are still facts of unjustified interference in the activities of entrepreneurs, - Yevgeny Lykin continues. - Evaluation of the work of regulatory authorities indicates that in the absence of strict compliance with the law, serious risks are born. They threaten to close businesses.

Little tricks

Inspectors are looking for workarounds. For example, such a practice has appeared. Initiate administrative proceedings on suspicion of committing an offense. And within its framework, in fact, an unscheduled check is carried out. An administrative investigation is a disguise. But it is difficult to prove that under the guise of one thing the other is being done. The moratorium is not an excuse. An entrepreneur from Oryol fell into such a trap. She rented a space in the city center and opened a hairdresser. Once Rosreestr employees came to her, but not with an inspection of the enterprise, it would have been illegal. Conducted an administrative survey of the site on which the building stands. They drew up a protocol - they say, the land is intended for the maintenance of a residential building, and not a hairdresser. There was no check, but a fine was imposed, and it is not clear why.

The resolution of Rosreestr, after checking on the appeal of the entrepreneur, was protested by the environmental prosecutor's office and completely canceled, - said Yevgeny Lykin. - It was declared illegal, since the individual entrepreneur did not commit an offense.

In Mtsensk, the police opened a criminal case on illegal business. Operatives came to the plant and temporarily paralyzed its work. They were interested in stoves that someone allegedly used for illegal business. The prosecutor's office recognized the actions of the police as illegal. As explained in the department, "there was a substitution of the investigative action" inspection of the scene "by the investigative action" search ".

About 70 percent of applications from controllers involved checks of small businesses

Substitution of concepts is one of the biggest risks for business. A criminal case is initiated upon the fact, and not against a specific person. Then the computer and accounting department are confiscated from the company or individual entrepreneur, and the accounts are blocked for the period of the investigation. But it can last for months. The enterprise cannot function normally. You can't even give out a salary, because the accounts cannot be used. Three months later, it is quite possible to start a case against the director for non-payment of salaries. Although what could he do when everything was confiscated from him? This creates corruption risks. The return of confiscated documents, equipment and the unblocking of accounts may become the subject of dubious bargaining. What should an individual entrepreneur do in such a situation? The law seems to protect him, but it seems not.

However, the inspectors found themselves in difficult conditions. Inspections and audits have become one of the instruments of dirty competition. The point is not that the supervisory authorities allegedly help someone to deal with an opponent. It's just that some are trying to settle scores with someone else's hands. For example, there was a case when a patient complained about the work of a private dental office- the teeth were poorly cured, they hurt. An unscheduled check was allowed, because it was about human health. Rumors spread. The townspeople began to bypass the cabinet. During the check, a suspicion arose that a picky patient had been sent by a competitor. It was not possible to prove this. But, even if they succeeded, no one would be punished. So far, no law protects against such a risk. And the examination showed that the charges were far-fetched.

Themselves to blame

Businesses are increasingly challenging decisions and orders in court. The regulatory authorities have to be distracted by litigation and prove that they have not violated the rights of the entrepreneur. Thus, the owner of a grocery store challenged the fine imposed by the Rosselkhoznadzor for the sale of sausage without marking and accompanying documentation. He stated that the department exceeded its powers and assumed the functions of ... Rospotrebnadzor.

I had to prove that sausages were checked in terms of epizootic well-being, and this is our field of activity, - said the deputy head of the Rosselkhoznadzor technical department Lev Leizerov. - Without marking with the date of manufacture, it is impossible to compare the product with the accompanying veterinary documents and confirm its epizootic well-being.

The entrepreneur insisted that he was punished for violating the rules of trade, and this is indeed the sphere of activity of Rospotrebnadzor. But the court dismissed his claim and recognized the actions of the inspectors as legal. It takes both time and effort to sort things out. The essence of the "supervisory vacation" is precisely to create a risk-oriented model for organizing inspections. It will start working after the end of the moratorium in 2018, although the implementation has already begun on the ground.

We have formed a register of subjects of supervision by classes of potential risk of harm to the health of the population, - said Alexander Rumyantsev, Acting Head of the Rospotrebnadzor Department. - The introduction of this model has already made it possible to reduce the administrative burden on conscientious entrepreneurs who comply with the requirements of sanitary legislation.

It is assumed that the model will save those areas of business that can be left without strict supervision, where the risk of dangerous consequences is small, from checks and, therefore, from bureaucratic delays. Already now, as Alexander Rumyantsev assured, for the first offense, an entrepreneur is warned, not punished with a fine. However, there are also opposite examples. Business requirements are so varied, numerous and contradictory that you can find fault with anything.

So, in Orel, only the court saved the owner of a small cafe from ruin. Employees of the migration service found a waitress, an internally displaced person from Ukraine, who did not have a patent to work in our country. The entrepreneur was fined 250 thousand rubles. For him, this is a large amount that he could not "pull" out of circulation. In court, the SP proved that the punishment was disproportionate to the violation. He did not deny his guilt. The penalty was changed to a warning. But the inspectors could also have warned.

When imposing punishments, in most cases, the goals, objectives and rules of bringing to administrative responsibility are not taken into account, - Yevgeny Lykin believes. - Factors of insignificance and the possibility of exemption from liability are not even considered, and preference is given to the unconditional appointment of a fine.

According to him, from this, oddly enough, the treasury loses. Practice shows that the supervisory authorities are sued to the last. If they lost the process to the entrepreneur in the first instance, they will definitely appeal the decision in the appeal, then in the cassation. They even reach The Supreme Court... Budget funds are spent on litigation, sometimes much larger amounts than the fines for which they are being sued.

Decisions in the interests of entrepreneurs in the overwhelming majority of cases remain in force, so we can rightfully speak about the unjustified spending of state resources, adds Yevgeny Lykin. - Given the length of the challenging procedure, the work of entrepreneurs in some cases is paralyzed for a year or more.

Business complains that it is being "strangled", but massively violates the law. Last year, 9049 inspections were carried out - almost two thousand less than a year earlier. As a result, 4519 officials and 996 legal entities were brought to justice. By the way, this year, many departments began to hold days for entrepreneurs open doors and " round tables", organized hot telephone lines, public reports. Perhaps this will help to establish a dialogue.

Help "RG"

In 2016, when exercising supervision over the observance of legislation in the field of protection of the rights of subjects entrepreneurial activity the prosecutor's office of the Oryol region found 867 violations. Disciplinary proceedings were brought against 273 officials and, to the administrative - 48. 18 applications were sent to the court, seven officials were warned about the inadmissibility of violations of the law. In addition, according to the materials of the prosecutor's checks, three criminal cases were initiated.

The moratorium on scheduled inspections of small businesses will be extended until 2022 and will expand to include medium-sized enterprises. The Ministry of Economic Development and the General Prosecutor's Office has been instructed to introduce appropriate amendments to the law

Photo: Alexander Koryakov / Kommersant

The Ministry of Economic Development (MED), together with the Prosecutor General's Office, has been instructed to prepare amendments that will extend the moratorium on scheduled inspections of small businesses and extend the moratorium to medium-sized businesses, follows from the instructions of the Deputy Prime Minister, Chief of Staff of the Government Sergei Prikhodko (RBC has a copy). The authenticity of the document was confirmed in the office of the Minister for "Open Government" Mikhail Abyzov, who oversees the reform of control and supervisory activities. RBC sent a request to the Ministry of Economic Development.

To extend the "supervisory vacation", it is necessary to prepare amendments to the second reading of the draft law (.pdf) on amendments to 294-FZ on the protection of the rights of entrepreneurs in the exercise of state control and to Article 19 of the law on licensing, which is now in the State Duma. In accordance with the instructions of Sergei Prikhodko, this must be done within two weeks from the date of the adoption of this bill in the first reading.

Risk-based reform

The Ministry of Economic Development and the Prosecutor General's Office, within two weeks after the adoption of the bill in the first reading, should submit to the government a draft of amendments providing for the introduction of a moratorium for the period 2019-2022 on conducting scheduled inspections of small and medium-sized enterprises, carried out without applying a risk-based approach, they say. on behalf of Prikhodko. The risk-based approach is not yet applied to all types of control and supervision, and the extension of the moratorium is necessary so that the situation of entrepreneurs does not worsen.

“This measure will allow not only to preserve the overall positive effect of the moratorium, but also to further reduce the administrative burden on business starting from 2019. Thus, another important step will be taken to improve the situation of entrepreneurs, which will complement the comprehensive reform of control and supervisory activities carried out since 2016 on behalf of the head of state, ”Mikhail Abyzov told RBC. It is important that it is planned to extend the effect of the "supervisory holidays" to medium-sized businesses, says Marina Bludyan, vice-president of Opora Rossii; after the moratorium was introduced in 2016, it was they who actually received the main "blow" from the side of the supervisory authorities. Some supervisory authorities, according to Bludyan, have already abandoned scheduled inspections and now only respond to violations.

Results of the first moratorium

The moratorium on scheduled business inspections was introduced on January 1, 2016 and will last until the end of 2018. "Supervision holidays" did not affect enterprises working in the field of supervision of industrial, fire, radiation and environmental safety, as well as audit organizations and companies that manage apartment buildings.

The "supervisory vacation" regime for small businesses has proven its effectiveness, it was noted, prepared in the office of the business ombudsman. In some regions, the moratorium has helped to cut the number of scheduled inspections by almost half, the report said. However, business overseers can easily bypass the moratorium by increasing the number of unscheduled inspections and administrative investigations, the authors of the report pointed out. According to Opora Rossii, in 2017 the number of scheduled business inspections decreased by an average of 40%.

The government was repeatedly offered to extend the moratorium: in particular, in March 2017, the Ministry of Economic Development proposed to make it indefinite, and the business ombudsman Boris Titov to introduce a moratorium on inspections of all small and medium-sized enterprises, without exception, if it is not a threat to life or health.

Out-of-plan checks

Unscheduled inspections are a serious burden for business, says Mikhail Abyzov. Often they are an instrument of unfair competition and far-fetched pressure on business - it is important to pass a law (the corresponding order of the president is now being executed by the government), securing the ratio of unscheduled inspections in the amount of no more than 30% of the planned ones, the minister previously emphasized.

In October last year, the Ministry of Economic Development and Trade presented the developed on the site of the "open government" on state and municipal control and supervision, which provides for a significant reform of supervisory activities. According to the bill passed the first reading in the State Duma, the authorities will not be able to conduct inspections in the absence of company managers and in cases where a violation can be established without the personal presence of the inspector at the enterprise. In addition, the document consolidates the transition from the "cane" system, according to which the work of the supervisory authorities was assessed only by the number of inspections and the amount of fines, to a risk-based approach. Enterprises will be divided into six hazard classes, from low to extremely high, and it is this criterion that will become the basis for determining the frequency of supervision (for example, for the sixth, that is, the lowest risk class, there are no planned forms of control at all).

With participation: Petr Kanaev

What inspections were small businesses exempted from?

* This material is over three years old. You can check with the author the degree of its relevance.

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 of dangerous consequences of "neglect" is not great.

Does not work

The main thing in the article

• Small businesses will be exempt from most routine 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 ban applies only to those inspections that are regulated by the Federal Law of 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

But 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 certificate 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 the 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

Checks cannot be avoided by companies that have already seriously violated the law in the past. And therefore there is a reason to check them again.

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

When a company is a small business

Small business includes companies that meet the following criteria (Art.4 Federal law dated 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, the subject or municipality, public and religious organizations, funds does not exceed 25 percent. And the share of foreign companies or legal entities that are not small or medium-sized enterprises is 49 percent. The second is the average number of 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, based on the results of which such decisions or decisions were adopted, has been completed in the last three years.

Note that the assigned check by topic must coincide with 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

Nobody canceled unscheduled checks. 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 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 the environment of 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.

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