Only two years ago, each individual entrepreneur was strictly controlled by the state, and the penalties imposed in the form of fines for this type of business did not differ significantly from the amounts paid by large organizations. This alignment caused strong unrest among entrepreneurs. In this article we will talk about how to check IP today.
Reason for Checks
Since 2016, structural changes have begun in the audit system. The Ministry of Economic Development received a proposal to replace the first penalty with a warning. Until the end of 2018, test vacations are in effect, which the Government of the Russian Federation intends to extend for 6 years.
However, IP obligations in favor of the state still have. Check debts on IP can be on the Federal payment portal, on the website of the Federal Tax Service or on the Unified portal of public services.
All checks for IP are described in the law dated 26.12.2008 No. 294-FZ. Audit is divided into two categories: scheduled, providing specific deadlines and time, and unscheduled. Checks of the second type are assigned if:
- there is an order from the head of the state control body or a lawsuit by the prosecutor;
- the period that has been set for the correction of violations has expired;
- the control authorities received a written statement with complaints about violations identified in the IP regarding the rights of workers and consumers.
According to the law, unscheduled control is allowed after informing the entrepreneur at least 24 hours in advance. Exceptions may be unforeseen circumstances in which IP is involved in harming the environment, animals, and people.
Structure
The time and date of scheduled inspections is displayed on the official website of the General Prosecutor's Office. At any time, you can check the IP by TIN or PSRN IP, as well as other details. Some entrepreneurs have not been able to get rid of state checks. Some of them are excluded from the list. To do this, you must:
- provide audit services;
- provide services and products in the field of medicine or education;
- monitor the housing and communal services of apartment buildings (managing organizations).
If the production facilities of the enterprise belong to the first or second class of industrial safety, an exception to the rules of state inspections also works.
Kinds
How to check the IP? All checks are of two types: documentary or field. In the first case, it is necessary to provide the entire set of reporting documentation to inspectors, in the second - they themselves go to the office. In practice, it happens that one check flows into another. If the auditor began to carry out an inspection of documents, during which he revealed controversial points, he has the right to declare an impending departure to the office of the entrepreneur.
The main authorities conducting an IP audit include:
- Ministry of Emergencies;
- INFNS;
- Rostrud;
- oversight organizations in various fields (transport, agriculture, health, ecology and technology).
Any inspection, regardless of the instance, begins with familiarization with the certificate of the individual entrepreneur and licenses, constituent documents, with the results of recent inspections.
Tax office
The question of how to check the taxation of individual entrepreneurs is one of the most relevant issues for the Federal Tax Service. Of great interest to tax officials are IPs who report on too small wages for regular employees or about unprofitable activities for a long time.
In accordance with Article 14 of the Tax Code of the Russian Federation, it is prohibited to re-inspect IPs for the same tax for a period that has already been verified.
Allocate cameral and exit checks. With the first option, additional control of the provided documentation is carried out. Auditors have the right to request explanations on the received data or justification of expenses. The duration of this type of audit is three months from the time of reporting time. Five days are allotted for the correction of deficiencies leading to tax underpayment. If gross violations are detected, the entrepreneur is held liable for ten days.
In the second option, in order to check the IP, the Federal Tax Service Inspectorate resorts to a more thorough check. This method is common in relation to gross defaulters and violators. If necessary, witnesses, experts are involved, an inventory is carried out, documentation is taken out.
The duration of the audit is two months. It can be extended up to six months under the following conditions:
- as part of the IP, several diverse structures;
- there was a need for an auxiliary examination;
- the head violated the deadline for submitting the necessary documents.
In addition to financial statements and tax returns, the following are inspected:
- evidence of benefits;
- extracts from financial institutions;
- cashier's checks.
Inspectors conduct a detailed audit of expenses and revenues that affect the size of the tax base.
Unscheduled inspections are rarely subject to tax regimes that are independent of actual profits. Consequently, the audit of IP located at UTII rarely ends with penalties. Here, a novice businessman or accountant may have a question: how to check the IP taxation system, according to which tax payments should be made? If the IFTS did not transmit a statement on the application of special tax regimes for individual entrepreneurs (USN, UTII, PSN, UES), then with almost 100% probability the individual entrepreneur is on the general taxation system.
A tax audit in relation to a liquidated IP is acceptable for three years from the date of its closure. The main task of the inspection, checking the closing IP, is to track discrepancies, tax delays and underpayments.
Rospotrebnadzor
Currently, Rospotrebnadzor is checking the interaction of individual entrepreneurs with customers and their compliance with sanitary standards. He considers other aspects of a working enterprise, they are not interested in how to check IP taxes and similar issues. The inspection applies to all enterprises that provide services or sell products to citizens. The most common verification items:
- consumer corner;
- shelf life of products;
- certificates of conformity for products;
- ventilation system and lighting;
- price tags, price lists, signs;
- sanitary book and uniforms of workers.
Most often, such checks are subjected to grocery stores and catering restaurants.
Labour Inspectorate
Rostrud exercises control over the observance of the rights of employees hired. Under the close supervision of the inspection are IPs who:
- employed citizens without Russian citizenship;
- hired minors;
- pay workers a dubiously low salary.
During the audit, the following documents of the personnel department are checked for correct execution, compliance with the Labor Code of the Russian Federation and the presence of signatures:
- Employment contracts and employee books
- vacation and payroll schedules;
- time sheet and staffing.
Fire inspection
How do the inspectors of the Ministry of Emergencies check IP? The service controls the availability of documents on fire safety at the IP, as well as all necessary means for fighting fire and preventing unintentional fires.
From the documentation, inspectors check:
- evacuation plan;
- orders of the chief about designated smoking areas;
- the chief’s order to systematically instruct fire safety personnel.
In the work and production premises, they check for:
- fire extinguishers and other fire safety equipment;
- emergency exits;
- warning systems;
- floor plan and evacuation.
The main thing to remember: the penalty from the fire inspection is not so terrible as the possible damage from a fire that can occur due to non-compliance with the required standards.
Rostekhnadzor
How to audit IP auditors Rostekhnadzor? Control by Rostekhnadzor is expressed in the granting of licenses and control of certain types of activities: firstly, based on the use of natural resources and, secondly, in contact with hazardous production facilities (transportation, installation, design).
The issue of verification for inspection is the implementation by the IP of the requirements of the legislation regarding industrial safety.
In most cases, all possible comments are reduced to zero until the issuance of the IP license. Inspections will be carried out in the future, but for their successful completion it is enough to continue to fulfill all the necessary requirements.
Prosecutor's office
The prosecutor’s office joins the verification of the IP when information about unlawful violations on his part appears, and the consideration of the case itself does not fall under the jurisdiction of other bodies. In practice, the prosecutor’s office carries out a check on its own or forwards the matter to another agency that will conduct it.
In order to check the IP, the tax service offers the resources of its site. In the fields you need to enter the TIN, PSRN and find out the primary data on the IP, including whether it has been eliminated.
Enterprises that operate and do not violate the law do not need to worry about verification by the prosecutor.
In the case of complaints about IP violations from the media, the local population, legal entities, the prosecutor's office will justifiably initiate an audit.
What does the prosecutor do? He establishes the authenticity of the data received, and if this is revealed, further proceedings will go. The liability of an individual entrepreneur is directly determined by the severity of the violation. The result of the audit may vary from the order of the prosecutor to improve the current situation to the initiation of a lawsuit.
How to evade a fine
A simple method, in which payment of a fine is not provided for after checks, is to carry out IP activities within the framework of the law, following all its norms. It is possible to achieve this.
First you need to familiarize yourself with the legal framework. The list of the most popular fines issued to entrepreneurs following state inspections is indicated and displayed in chapter 14 of the Code of Administrative Offenses.
Every businessman should make it a rule to check the taxes of the individual entrepreneur according to the TIN and conduct this on a regular basis, because the accrual of fines in conjunction with fines can reduce business development indicators.
Compliance with the Criminal Code for IP is mandatory. Section 199 of this document provides for up to six years in prison for tax evasion.
Entrepreneur actions
Under the law, a field audit is carried out in the presence of a businessman or his deputy. In practice, it happens that the commission is faced with violations from the first minutes of its stay in the territory of the IP. It happens that the content of the conversation between two employees of the organization can be attached to the case of the inspected.
The issue of arrears arising from IP should be resolved immediately and on a regular basis. You can check the IP taxes by TIN on the website of the Federal Tax Service or on the Unified portal of public services, if you fail to pay on time, interest will be charged.
Prior to conducting an on-site audit, it is recommended that the entrepreneur request the certificates of the commission members and familiarize themselves with the order, which should state the main provisions: the objectives of the audit, types of control measures, and commission members.
The entrepreneur is obliged to provide the commission with access to the premises and documentation related to the subject of the audit.
A checkbook is not necessary, but in some cases it can be useful.
Act of verification and signs of violation
The audit result is summarized in an act, which identifies all activities carried out by the commission and identified violations. The businessman puts his signature under the act in case of agreement with the result of the audit. If the entrepreneur does not agree with him, he can make his comments in the act.
A record in the act, where reasoned objections are written, will help the businessman in contesting the results of the audit.
The audit results are considered illegal in the following cases:
- Scheduled inspection is carried out more than once every three years.
- The data on the planned inspection were not recorded in the schedule on the official website of the prosecutor's office of the Russian Federation.
- The terms of verification indicated in the order are violated.
- The inspectors did not order the inspection.
- Upon completion of the inspection, an inspection report was not issued.
How to refute the conclusion
The application to the arbitration court is allowed to be submitted before the onset of three months from the date of receipt of the conclusion on the violation. In a written appeal indicate:
- address and name of the defendant;
- details of the plaintiff;
- documents, video or audio recordings that confirm the fact of illegal acts;
- norms backed by laws.
In practice, a large number of cases are closed in favor of IP. The court may invalidate the results of the inspection and fines imposed, as well as award compensation in favor of the individual entrepreneur.
IP is subject to scheduled and unscheduled inspections by many inspections: Rospotrebnadzor, Rostekhnadzor, labor, fire and tax inspections, prosecutors. Other businesses may also check for IP. Now the tax service allows checking IP by TIN from any computer with Internet access.
Non-compliance with the requirements of the law threatens with regular re-checks, fines and penalties for which payments are reflected in the financial indicators of the individual entrepreneur.