Tax audits in 2021 - list of organizations

The prosecutor's office of the Russian Federation supervises compliance with the law during inspections of business entities by various regulatory authorities. An inspection plan, formed annually and approved by the prosecutor's office, is drawn up according to data from the supervisory authorities of the constituent entities of the Russian Federation (Rospotrebnadzor, State Labor Inspectorate, State Administration of the Ministry of Emergency Situations, Roszdravnadzor, Department of Education, etc.). We will tell you in this article how the annual “test” plan for entrepreneurs and firms is formed, and who it will affect in 2021.

Consolidated inspection plan

Ministries and departments carry out scheduled inspections on the basis of annually approved plans. Such inspections are called scheduled. Departments post their plans on their websites. This is required in parts 3 and 5 of Article 9 of Chapter 2 of the Federal Law of December 26, 2008 No. 294-FZ. The consolidated inspection plan for all departments for 2021 is posted on the website of the Prosecutor General's Office. This is where you can check whether inspections of organizations and individual entrepreneurs are planned in 2018.

To find out whether a company or individual entrepreneur should expect inspectors from regulatory authorities in 2021, you will need to enter the following data into a special search form (all at once or some of them):
TIN;
OGRN;
name of company;
month of inspection;
name of the state control body;
address.

Scheduled inspection of SES in 2021 in Moscow - what is being checked

RPN conducts inspections of organizations in accordance with 294-FZ, at the place of activity of the inspected organization or individual entrepreneur.

During a scheduled inspection in Moscow, the SES inspector will definitely look at production, offices, warehouses, vehicles, etc. Each site, each sanitary premises will be inspected. If the inspector is accompanied by an employee authorized by the employer, he must be given a power of attorney. The inspector will make a copy of it.

►The inspector will request constituent documents and payment details, information about the head of the organization, confirmation of his official powers. If violations are detected, a resolution on an administrative offense will be drawn up against the manager, since he is an official.

►If you rent a building or premises, office or workshop, you will need information about the right to rent. If the building belongs to you, then prepare proof of ownership.

►Don’t be surprised if during the inspection you will be asked for a construction organization project (COP) and a work execution plan (WPP). The safety measures specified therein must be observed when organizing the construction site.

►The inspector will check the existence of an agreement for the disposal of waste, an agreement for the maintenance of toilets, as well as how PPE and personal clothing are stored. If the lockers are not separate, the organization will receive a fine.

►If an inspector sees a dirty cooler in a sanitary facility, he will request a contract for its sanitary cleaning. If there is no agreement, there will be a fine. There will be an agreement that will force violations of drinking water requirements to be eliminated. In this case, not only the manager will be responsible for violations. The inspector will ask you for an order to appoint someone responsible for industrial sanitary control.

►Inspectors have particular questions about the work of disabled people, women, migrants, PC users, welders, and vehicle drivers. Prepare certificates in any form that you do not employ minors, and create optimal and acceptable working conditions for disabled people and pregnant women.

►You must maintain logs and operating schedules for gas treatment facilities, and enter into contracts for the provision of cleaning and maintenance services for ventilation and air conditioning. Printer cartridges must be replaced on time, and this will be confirmed by acts of transferring them for recycling.

►Waste management is a separate topic of the inspection, which will address such issues as the establishment of sanitary protection zones. A contract for the removal of solid household waste must be in place.

►Prepare copies of documents for the inspector and certify them with the organization’s seal, submit them for visa to the legal service, no notarization is required:

collective agreement, internal labor regulations, time sheets;
a list of raw materials used in the work;
a list of operating production equipment, and you must have certificates of conformity for the equipment.

If there were no certificates at the time of purchasing the equipment (machines from the Soviet period), collect copies of passports.

►Also prepare a production control program for the inspector. Be prepared to support its actual implementation with data from laboratory and instrumental control, which was carried out by an accredited laboratory during the last 3 years preceding the inspection.

►Provide, upon the inspector’s first request, a list of contingents, a list of names, a schedule for periodic medical examinations, final reports on periodic and medical reports on preliminary medical examinations.

►Employee medical books will be checked randomly during personal communication between the inspector and the staff. Prepare a room for such a conversation.

►Don’t be surprised if the inspector asks for documents on providing workers with PPE. First of all, make a copy of the contract for washing and dry cleaning, the washing schedule, but do not remove copies from the delivery registration cards - if necessary, do this during a random check. The inspector will also be interested in certificates and declarations for personal protective equipment. Show him the folder. If you keep the labels, please provide them on file as well. The inspector most likely will not request copies of declarations unless any additional questions arise.

►The inspector will definitely check how you have equipped the eating area, dressing room and shower room, so try to remove everything unnecessary, tidy up the refrigerators, and do not disturb the food supply. The refrigerator should be cleaned regularly; place a cleaning schedule on it.

►Frequent question from the inspector: how do you fight rats and cockroaches? And your opinion that this is a forgotten relic of the past will not convince him. An agreement for periodic deratization (rats, mice, and other rodents) and disinsection (mosquitoes, flies, cockroaches and other insects) must be concluded with a specialized organization. The list of such organizations is posted on the website of TU SES.

►If you have not switched from fluorescent and mercury-containing lamps, then prepare disposal documents. In addition, the inspector may be interested in the condition of welding stations and construction waste on the site (sludge, sawdust, rags).

Plans on the websites of ministries and departments

You can also look up inspection plans on the websites of specific ministries and departments. Further in the table we provide a link to sites with inspection plans for 2021.

Inspection body	Link to inspection plan
Ministry of Finance / Federal Tax Service	Organizations and entrepreneurs (consolidated)
Ministry of Finance of Russia/Federal Treasury	Control of audit organizations*
FSS/PFR	The FSS of Russia and the Pension Fund of Russia carry out scheduled on-site inspections jointly. The schedule of such inspections can be found on the website of your regional branch of the FSS of Russia
Ministry of Labor of Russia/Rostrud	Organizations and entrepreneurs
Prosecutor's office	Organizations and entrepreneurs
Ministry of Economic Development of Russia/Federal Agency for State Property Management	Federally owned property
Ministry of Economic Development of Russia / Federal Service for State Registration, Cadastre and Cartography	Land supervisionLand supervision
Ministry of Economic Development of Russia / Federal Accreditation Service	Accredited persons
Ministry of Economic Development of Russia / Federal Service for Intellectual Property	Organizations
Ministry of Health of Russia/Federal Service for Surveillance in Healthcare	Organizations and entrepreneurs
Ministry of Health of Russia/Federal Medical and Biological Agency	Organizations and entrepreneurs
Ministry of Industry and Trade of Russia/Federal Agency for Technical Regulation and Metrology	Organizations and entrepreneurs
Ministry of Natural Resources of Russia/Federal Service for Hydrometeorology and Environmental Monitoring	Organizations
Ministry of Natural Resources of Russia/Federal Forestry Agency	Licensing Organizations and entrepreneurs
Ministry of Natural Resources of Russia/Federal Service for Supervision of Natural Resources	Organizations and entrepreneurs
Russian Ministry of Defense/Federal Service for Technical and Export Control	Export control
Ministry of Transport of Russia/Federal Air Transport Agency	Organizations and entrepreneursOrganizations and entrepreneurs

Does the Federal Tax Service have tax audit plans for 2020?

The procedure for conducting on-site tax audits of Federal Tax Service organizations in terms of forming plans is rather superficially regulated at the level of the provisions of the Tax Code of the Russian Federation, and this gives reason for some taxpayers to doubt - perhaps the department does not plan the relevant activities at all?

There is a version that the main factor in the checks is the interdepartmental interaction of the Federal Tax Service, for example, with the Ministry of Internal Affairs, the prosecutor's office, banks, and the labor inspectorate (Agreement of the Federal Tax Service of the Russian Federation and Rostrud dated November 25, 2016 No. ММВ-23-2 / [email protected] ) as well as the involvement of various “ unofficial channels." The use of such methods may predetermine the lack of need for planning by the Federal Tax Service - all checks are random in nature and are not based on the department’s adherence to any systemic principles.

However, this point of view is erroneous. The fact that on-site inspections of the Federal Tax Service are nevertheless systematized and included in a separate plan is confirmed by the content of a number of legal acts.

Thus, paragraph 3 of the Federal Tax Service letter No. ShS-21-3/40 dated January 23, 2009 directly states that all on-site inspections are carried out in accordance with approved plans. The document also notes that the mechanism for implementing relevant measures established by the Federal Tax Service does not provide for unscheduled inspections.

Prohibition on inspections

For small businesses, there are supervisory holidays for three years: in 2016–2018, small businesses should not come for a scheduled inspection. This applies to inspections by Rostrud, the Federal Migration Service of Russia, Rostekhnadzor and Gospozhnadzor. However, this does not apply to tax audits and insurance premium audits (Article 26.1 of Federal Law No. 294-FZ of December 26, 2008).

The ban on inspection does not apply to organizations and entrepreneurs who, in the three years preceding the inspection, were held liable in the form of:
disqualification;
administrative suspension of activities;
deprivation or suspension of a license.
This is stated in Part 2 of Article 26.1 of the Law of December 26, 2008 No. 294-FZ.

After the inspection, the SES formalizes its results:

draws up an inspection report;
hands over or forwards the act to the persons being inspected;
sends a copy of the report to the prosecutor's office if the prosecutor's office approved the inspection.

Inspectors draw up an inspection report in two copies immediately after completion of the inspection. In this case, they are guided by the standard form.

Documents or copies thereof are attached to the inspection report, including:

protocols for the selection of product samples, samples for inspection of environmental objects and industrial environment objects;
protocols or conclusions of studies, tests, measurements, examinations;
explanations of employees who are held responsible for violation of mandatory requirements;
an order to eliminate identified violations and other documents or copies thereof.

One copy of the inspection report with copies of attachments is handed over to an authorized representative of the organization being inspected. If it is impossible to deliver the act or the person being verified refuses to sign the act, it is sent by registered mail with acknowledgment of receipt.

Based on the results of the inspection, SES inspectors:

issue orders to eliminate identified violations;
monitor the elimination of identified violations and also prevent possible harm;
bring those who committed violations to justice.

An order to eliminate the identified violations is sent to the person being inspected along with the inspection report.

In order to monitor the elimination of identified violations within a month after the end of the period allotted for this process, the RPN conducts an unscheduled inspection (clause 71 of the Administrative Regulations).

Violators are brought to administrative responsibility on the basis of the Code of the Russian Federation on Administrative Offenses. If during the inspection signs of crime are identified, inspectors send materials to law enforcement agencies to decide whether to initiate a criminal case.

Attention. The SES posts information about the results of inspections on its official website within five working days from the date of signing the inspection reports.