The moratorium on small business audits began on the first of January 2016, and ends on the thirty-first of December 2018. Given that the middle of the allotted time has recently been passed, it is time to consider this law, the features of its implementation, and how the theory coincides with practice.
general information
As mentioned earlier, the law on the moratorium on inspections of small businesses works from January 1, 2016 to December 31, 2018. What does it give? The law introduces a ban on scheduled inspections of legal entities that are classified as representatives of small businesses, as well as individual entrepreneurs. This was done in order to create favorable conditions for the development of small economic entities. But still this is an defective defense. So, an exception is made for radiation, environmental and fire surveillance, as well as in the field of state secrets and the use of atomic energy. Therefore, a three-year moratorium on the verification of small businesses was not fully felt by those entities that engage in potentially dangerous activities.
The legislative framework
What should I do if I want to read the original? In this case, you can read the federal law under the number N 294- of December twenty-sixth two thousand and eight years "On the protection of the rights of legal entities and individual entrepreneurs in the exercise of state control (supervision) and municipal control." This is the specific part. But it relies, in terms of theory, on the fourth article of federal law under the number N 209- dated July twenty-two two thousand and seven "On the development of small and medium-sized enterprises in the Russian Federation." Further in the article, a brief description will be given in an understandable “human” language about its action.
What is written in the law?
Initially, let's pay attention to the term. The moratorium on
tax audits of small businesses operates in the time range from January 1, 2016 to December 31, 2018. And this is fixed at the legislative level, and is not an order of the government, president or anyone else. This is stated in article 26.1 N 294-FZ of this document. It should be noted again that the ban is not absolute. So, it does not apply to unscheduled inspections. This is discussed in Articles 10 and 26.1 of N 294-FZ. Unscheduled inspections can be carried out without restrictions. What he protects from is clearly indicated in parts two and three of article nine of Law N 294-FZ. There are also certain limitations in the action base. So, if the check does not comply with the requirement of the same law under the number N 294-, then it can also be carried out without any restriction. The entire list can be found in parts 3 and 3.1 of the first article. In short, the federal law under the number N 144- dated August 12, 1995 "On the operational-search activity" is of interest here. Do not stop the law and civil servants that are guided by the Code of Criminal Procedure of the Russian Federation. In other words, tax, police, prosecutorial, customs, insurance, currency, and bank inspections will continue. In addition to them, it is also worth mentioning compliance with the legislation on the
contract system, as well as in the dissemination of information or in its storage.
Where else can a moratorium not protect?
Of general interest are the subparagraphs of the first and eighth sixth parts of Article 26.1 in Law N 294-FZ. As previously stated in the article (albeit briefly), the inspections of fire inspectors and the Gosgortekhnadzor for production facilities that belong to the 1st or 2nd hazard class have not been canceled. In addition, they monitor those who have access to state secrets. Management organizations that are engaged in providing accommodation in multi-apartment buildings are not exempted from licensing checks. Audit companies also did not breathe, because the external control over their activities and the quality of work was also not canceled. The moratorium on inspections of small business in Russia has not been canceled also in the areas of education, healthcare, electric power, heat supply, energy efficiency, energy saving, and regarding socially oriented subjects. This is stated in the ninth and first parts of articles 9 and 26.1, respectively. Despite the fact that the main points are spelled out in the law, the decree issued by the Government of the Russian Federation No. 944 of November 23, 2009 also has a certain effect. Why is that? The fact is that in Law N 294- there are quite a few vague wordings, which is why a decision was made on Resolution N 944.
Even less protection
The moratorium on inspections of small businesses also does not apply if the subject of economic activity complies with a whole set of conditions. Some of them, it should be recognized, are quite adequate and necessary. In other cases, a certain proportion of doubts arise regarding the possibility of manipulation. So, one does not have to talk about a moratorium on inspections of small businesses in cases where such violations have been identified over the last 3 years of activity that led to the disqualification or suspension of the activities of a business entity for gross violations. A decision to revoke a license or impose an administrative penalty should also enter into legal force. And while this is not all, the question remains in
limbo. These requirements are in the second part of the ninth article of the law N 294-.
Important point
When a plan was formed (or will be), it should be submitted to the prosecutor no later than September 1 of the current year. And from the next he will already act. Such a requirement is provided for by RF Government Resolution N 489 of June 30, 2010. Although other departments recommend contacting them even earlier. So, in the methodological recommendations approved by Rostrud under the number N 455 from the twenty-eighth of October 2010, it is stated that all documentation should be ready before the first of July. This is done in order to ensure timely response to all inquiries. Although you should not forget that this is not a requirement, but a recommendation.
Reality change
Alas, a moratorium on tax audits of small businesses does not apply. And nothing can be fixed here. But what if an entrepreneur or organization believes that they are subject to the law, while an audit is already planned for them? In this case, changing reality is quite within the power. What needs to be done for this? Initially, a statement is written where they ask to exclude verification from the annual plan. It indicates that the current state of affairs violates Article 26.1 N 294-FZ. All requirements and recommendations for the application can be found in Resolution N 1268 of the Government of the Russian Federation of November 26, 2015. It contains a list of documentation that must be prepared to approve a positive decision. But what if the scheduled inspection begins literally now? In this case, it is necessary to provide the documentation collected for the application and indicate the fact that there is no need for verification. And if before that there were no administrative violations or data about them, then this process will be terminated. In this case, they draw up a special act, which is provided for by the fifth part of Article 26.1 of the examined N 294-. If the check was nevertheless carried out, then you can appeal and invalidate it. In this case, the first and seventh parts of Articles 20 and 26.1, respectively, will come to the rescue.
Misconceptions
Sometimes you can hear incorrect information, which is either a deliberate deception, or the desire to see what is not there, but you want to. So, you can find a mention that a moratorium was introduced on the verification of small and medium-sized businesses. This is not true. Although similar proposals were made when the law was only negotiated, the small business and individual entrepreneurs fell under its effect. Also, as already discussed, it does not give 100% immunity from government officials. Once again, I want to focus on the fact that the moratorium is aimed only at scheduled inspections. If the interested person turns to the relevant authorities, it will not be possible to avoid communication with the state in the person of its representatives. Such, for example, can be a citizen, whose stomach ached after eating in a cafe.
Why was this law introduced?
The moratorium on scheduled inspections of small businesses is aimed at improving the economic situation in the country and ensuring the activities of economic entities. It is understood that it will enable entrepreneurs to develop, rather than spend time on pieces of paper. How far this goal will be achieved can only be judged after the end of the grace period. Now we restrict ourselves to intermediate results. The greatest benefit from the considered law was given to those entrepreneurs who chose a white model of work and do not commit offenses. And this is good, because they were the main goal of the event.
Conclusion
Despite such a pretty good law, there is still a lot of work. Now the Russian Federation is going through hard times. Therefore, it is necessary to concentrate on creating your own sustainable economy. The Russian Federation has already managed to end one large reserve money fund, two more at the end. And more and more actively there are questions about what we will do after their exhaustion. In this case, you can rely only on yourself. And at the head of the train, which will pull us all, will be entrepreneurs - people who are not afraid to take responsibility and act. We should make sure that the honest and skillful find themselves in the most favorable conditions. For this, it is important not to interfere with their actions. And having become rich, they will make the same other people that surround them. You just need to be patient.