Making changes to the annual audit plan. Instructions for filling out a standard form of the annual plan for scheduled inspections of legal entities and individual entrepreneurs sheets
One of the main directions of ensuring freedom economic activity what remains is the execution by the prosecutor's office of the powers to form a consolidated plan for conducting scheduled inspections of economic entities.
In pursuance of the requirements of the legislation on the protection of the rights of subjects entrepreneurial activity Decree of the Government of the Russian Federation of June 30, 2010 N 489 approved the Rules for the preparation by state control (supervision) bodies and municipal control bodies of annual plans for scheduled inspections legal entities and individual entrepreneurs(hereinafter referred to as the Rules).
In practice, there are difficulties with the application of the provisions of clause 7 of the Rules, which provide for the possibility of adjusting the annual plan for inspections of legal entities and individual entrepreneurs formed and published on the website of the Prosecutor General's Office of the Russian Federation.
In particular, the legal basis for making changes to the annual plan for conducting scheduled inspections of entrepreneurs is the established and documented fact that it is impossible to carry out control measures: in connection with the liquidation or reorganization of a legal entity, the termination by a legal entity or an individual entrepreneur of activities, operation (use) of objects of protection, facilities using nuclear energy, hazardous production facilities, hydraulic structures subject to verification, with the onset of force majeure circumstances.
When a legal entity is liquidated, the law connects the moment of its termination with the entry of relevant information into the Unified State Register of Legal Entities in the manner established by Federal Law No. 129-FZ of August 8, 2001 "On state registration legal entities and individual entrepreneurs" (hereinafter referred to as the Registration Law).
In such cases, amendments to the plan of the state control (supervision) body should be carried out by excluding the verification in the presence of supporting documents (extract from the Unified State Register of Legal Entities, certificate of making an entry in the Unified State Register of Legal Entities on state registration of the liquidation of a legal entity) on the basis of an order (instruction) of the head of the controlling body.
At the same time, control (supervision) bodies often make decisions to amend inspection plans without the specified grounds and supporting documents.
Thus, on July 10, 2013, the deputy prosecutor of the city of Nakhodka filed a protest against the order of the head of the department supervisory activities Nakhodki, Department of Internal Affairs of the Main Directorate of the Ministry of Emergency Situations of Russia for the Primorsky Territory, which unreasonably excluded from the inspection plan for 2013 an inspection in relation to an economic entity that is in the process of liquidation, but not liquidated in the manner prescribed by law. As a result of the consideration of the protest, the order was canceled.
In practice, things are somewhat more complicated with the determination of the possibility of carrying out verification activities during the reorganization of a legal entity, taking into account succession.
In particular, in view of the fact that the rights and obligations of a legal entity planned for verification are transferred to a newly emerged business entity, clause 7 of the Rules provides for the introduction of changes to the annual plan aimed at carrying out control measures in relation to the reorganized entity, in accordance with subpara. "a" - "g" clause 3 of the Rules.
Thus, the verification of the successor should be included in the corresponding standard form of the draft annual plan on the grounds and on the conditions established by Parts 8-9 of Art. 9 of the Federal Law of December 26, 2008 N 294-FZ "On the protection of the rights of legal entities and individual entrepreneurs in the exercise of state control (supervision) and municipal control", as well as federal laws that determine the features of organizing and conducting scheduled inspections in certain areas of state control (supervision).
Planning for the audit of a newly emerged legal entity should be carried out taking into account the assessment of the results of audits conducted over the past 3 years unscheduled inspections the specified person, analysis of the state of compliance with them mandatory requirements the legislation of the Russian Federation, the constituent entities of the Federation or the requirements established by municipal legal acts, as well as an assessment of the potential risk of harm associated with the activities carried out by the legal entity.
If it is necessary to carry out a scheduled inspection together with other control (supervision) bodies, the possibility of conducting this inspection should be agreed.
Thus, the legislation establishes a mechanism for making changes to the plan of inspections related to the reorganization of a legal entity, the implementation of which will lead to the emergence of grounds for conducting control measures in relation to a newly emerged economic entity.
This is also relevant for cases of termination by a legal entity or an individual entrepreneur of activities, operation (use) of objects of protection, objects of use of atomic energy, hazardous production facilities, hydraulic structures subject to inspection.
However, it has spread arbitrage practice, indicating the possibility of conducting scheduled inspections of protected objects by the fire supervision authorities when changing the copyright holder specified in the consolidated inspection plan.
For example, the Decree of the Federal Arbitration Court of the Volga-Vyatka District of January 29, 2013 in case N A29-4136 / 2012 left unchanged the judicial acts of the first and appeal instances, which denied the satisfaction of the complaint commercial organization on the recognition of illegal actions of the state fire supervision body to conduct an inspection of the reorganized right holder, not specified in the consolidated plan of inspections.
In making this decision, the court concluded that the annual planning of compliance reviews fire safety carried out primarily in relation to the objects of protection, and not in relation to their owners and other owners. In this regard, the implementation of control measures in relation to a legal entity reorganized in the form of a spin-off without appropriate changes in the inspection plan was recognized as legal.
Meanwhile, these conclusions of the court are disputable, since by virtue of the Federal Law "On the Protection of the Rights of Legal Entities and Individual Entrepreneurs in the Exercise of State Control (Supervision) and Municipal Control" it is not allowed to conduct a scheduled inspection that is not included in the annual plan for scheduled inspections.
At the same time, within the meaning of the legislation, taking into account the requirements of Part 4 of Art. 9 of this Law and the Rules, there are no grounds for conducting an inspection in relation to a person who does not meet all the details specified in the plan. We believe that in the event of a change in the information about the inspected subject that was originally specified during the planning of control measures, including when the copyright holder of the object of protection is changed, the legal mechanism for making changes to the relevant plans for conducting inspections by state control (supervision) and municipal control bodies comes into effect.
In order to prevent the unjustified exemption of economic entities from verification activities in the event of the occurrence of circumstances indicating the impossibility of their implementation, the practice of control (supervisory) activities of bodies state power and local self-government, as well as prosecutorial supervision in this area, should proceed from the need to make changes to the inspection plans aimed at implementing control measures in relation to the changed subject.
Termination by a legal entity or an individual entrepreneur of activity, operation (use) of objects of protection, objects of use of atomic energy, hazardous production facilities, hydraulic structures subject to inspection may also serve as a basis for excluding the corresponding inspection from the plan.
In practice, these circumstances can be conditionally divided into two groups: legal facts accompanied by the loss of the status of an economic entity, and cases of termination of possession, use of the object of verification.
The first group traditionally includes the termination individual their activities as an individual entrepreneur, followed by making an appropriate entry in the Unified State Register of Individual Entrepreneurs on the grounds provided for in Art. 22.3 of the Registration Law, including in connection with its decision to terminate this activity; in connection with the death of that person; in connection with the adoption by the court of a decision on declaring it insolvent (bankrupt); forcibly by a court decision; in connection with the entry into force of the court verdict, by which he was sentenced to deprivation of the right to engage in entrepreneurial activities for certain period.
At the same time, according to general rule state registration of an individual as an individual entrepreneur becomes invalid after making an entry about it in the Unified State Register of Individual Entrepreneurs. In this regard, we believe that the adjustment of the annual plan of inspections of the state control (supervision) body is possible only on the basis of documents confirming the introduction of changes in the USRR (certificate, extract).
At the same time, the law enforcement officer must take into account that the law also provides for other circumstances when the control (supervision) bodies are required to take measures to amend the inspection plan.
So, in accordance with paragraph 10 of Art. 22.3 of the Law on Registration in the event of the death of an individual registered as an individual entrepreneur, declaring him insolvent (bankrupt) by a court, compulsorily terminating his activities as an individual entrepreneur by a court decision, entry into force of a court verdict, by which he was sentenced to deprivation of the right to engage in entrepreneurial activity for a certain period, the state registration of such a person as an individual entrepreneur becomes invalid from the moment, respectively, of his death, the adoption by the court of a decision on declaring him insolvent (bankrupt) or on forcibly terminating his activities as an individual entrepreneur, entering into the force of said judgment.
The second group of circumstances that lead to changes in the annual plans for inspections of legal entities and individual entrepreneurs, the practice of supervisory activity includes the termination of activities by business entities, including the use of land plot(on the basis of early termination of the lease agreement, the conclusion of an agreement on the assignment of rights and obligations, etc.); on the use of objects of protection (on the basis of a contract of sale, lease or transfer on another legal basis, etc.); for the operation of nuclear facilities, hazardous production facilities, hydraulic structures (liquidation and decommissioning of a facility, conservation of a hazardous production facility, etc.).
At the same time, the supervisory authorities and the supervising prosecutor should be based on a broad interpretation of the provision of clause 7 of the Rules, which provides for the establishment of the fact of termination of activity as a basis for amending the plan for inspections of legal entities and individual entrepreneurs, taking into account the variety of types of state control (supervision) established by law.
Another unconditional basis for initiating the procedure for adjusting the consolidated plan for inspections of business entities is the civil category - the onset of force majeure circumstances.
In accordance with the legal position expressed in the Decree of the Presidium of the Supreme Arbitration Court of the Russian Federation of June 21, 2012 N 3352/12, the legal qualification of a circumstance as force majeure is possible only with the simultaneous presence of such essential characteristics as emergency and inevitability.
Due to the evaluative nature of these concepts in the practice of state authorities and local self-government bodies performing control and supervisory functions, there are difficulties in determining the admissibility of classifying circumstances as force majeure circumstances and, as a result, the possibility of making changes to the inspection plan.
It seems that these should include obstruction of lawful activities official body of state control (supervision), body of municipal control; the impossibility of carrying out control measures in connection with natural disasters, adverse weather conditions (floods, floods), other natural and man-made emergencies.
At the same time, in the event of the occurrence of these circumstances, the body of state control (supervision) and municipal control must in each case decide on the advisability of carrying out further control measures by making appropriate changes to the inspection plan or on the need to exclude the inspection.
In the light of the lack of a uniform practice of applying the provisions of the Rules, we consider it necessary to amend the Decree of the Government of the Russian Federation of June 30, 2010 N 489 related to the specification of the legal mechanism for adjusting the plan for inspections of legal entities and individual entrepreneurs.
In particular, it is necessary to differentiate the procedure for excluding inspection activities from the annual plan and the procedure for introducing changes to the plan aimed at carrying out control measures in relation to a reorganized, changed or interfering initial inspection of an economic entity.
In the first case, it seems possible to establish a simplified mechanism, by virtue of which the exclusion of the check should be carried out after the control and supervisory authorities establish the fact that it is impossible to carry out control measures due to the circumstances provided for in clause 7 of the Rules, and also be accompanied by the placement of an information message about the appropriate adjustment of the plan on the Internet -website and taking measures to notify other regulatory authorities of the need to exclude such inspections from the plan (if inspection activities in relation to an economic entity subject to exclusion from the plan are planned by several control (supervision) authorities).
The stipulated sub. "a" - "d" of clause 3 of the Rules, the procedure for making changes to the plan should be finalized in order to take into account cases of adjusting annual inspection plans in order to carry out further control and supervisory activities in relation to business entities.
A more detailed legislative definition of the sequence of actions that authorities and local governments must perform to initiate measures to control entrepreneurs, planned but not carried out in a planned manner, is required.
At the same time, one should take into account general principles inadmissibility of unreasonable expansion of inspection activities when forming an inspection plan, related to the existence of grounds provided for by law for inclusion in the inspection plan, coordination of business entities planned for inspection with other interested bodies and compliance with the standard form of the annual inspection plan.
Thus, taking into account the existing difficulties in the implementation of the legal mechanism for amending plans for inspections of economic entities, not only the issues of the inadmissibility of conducting illegal scheduled inspections, but also the completeness of the exercise of control powers, including the implementation of annual control plan.
1. To approve the attached Rules for the preparation by state control (supervision) bodies and municipal control bodies of annual plans for scheduled inspections of legal entities and individual entrepreneurs.
2. Recognize as invalid Decree of the Government of the Russian Federation of October 28, 2009 N 847 "On approval of the Regulations on the submission of state control (supervision) and municipal control bodies to the prosecutor's office draft annual plans for scheduled inspections of legal entities and individual entrepreneurs, as well as forms and the content of the consolidated plan for conducting scheduled inspections of legal entities and individual entrepreneurs" (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 2009, No. 44, Art. 5244).
Prime Minister
Russian Federation
V. PUTIN
APPROVED
Government Decree
Russian Federation
dated June 30, 2010 N 489
RULES FOR THE PREPARATION BY STATE CONTROL (SUPERVISION) BODIES AND MUNICIPAL CONTROL BODIES OF ANNUAL PLANS FOR SCHEDULED INSPECTIONS OF LEGAL ENTITIES AND INDIVIDUAL ENTREPRENEURS
dated 12/30/2011 N 1248 , dated 12/27/2012 N 1404 , dated 11/26/2015 N 1268 , dated 12/24/2015 N 1421 , dated 07/19/2016 N 691 , dated 08/17/2016 N 806 , dated 09.09.2016 07/17/2018 N 835, dated 01/28/2019 N 48)
1. These Rules establish the procedure for the preparation by state control (supervision) bodies and municipal control bodies of annual plans for scheduled inspections of legal entities and individual entrepreneurs (hereinafter referred to as annual plans), their approval and submission to the prosecution authorities, exclusion of inspections from the annual plan, as well as standard form of the annual plan according to the appendix. dated 26.11.2015 N 1268)
2. Annual plans are developed by the following state control (supervision) bodies and municipal control bodies:
a) federal executive bodies (their territorial bodies), the State Atomic Energy Corporation "Rosatom", authorized to exercise federal state control (supervision) in the relevant areas of activity; (as amended by Decree of the Government of the Russian Federation of July 17, 2018 N 835)
b) executive authorities of the constituent entities of the Russian Federation authorized to exercise the powers of the Russian Federation transferred to the constituent entities of the Russian Federation on federal state control (supervision) in the relevant areas of activity in the territories of the constituent entities of the Russian Federation, as well as to exercise regional state control (supervision) in the relevant fields of activity in the territories of the subjects of the Russian Federation; (as amended by Decree of the Government of the Russian Federation of December 30, 2011 N 1248)
c) local self-government bodies authorized to exercise municipal control in the relevant areas of activity in the territories of municipalities.
3. When developing annual plans, territorial bodies of federal executive bodies, executive bodies of constituent entities of the Russian Federation and local self-government bodies authorized to exercise state control (supervision) and municipal control provide for:
a) inclusion of scheduled inspections of legal entities (their branches, representative offices, separate structural divisions) and individual entrepreneurs in the draft annual plan on the grounds and on the conditions established by parts - Article 9, Articles 26.1 and 26.2 of the Federal Law "On the Protection of the Rights of Legal Entities and individual entrepreneurs in the exercise of state control (supervision) and municipal control" (hereinafter - the federal law), federal laws that determine the specifics of organizing and conducting scheduled inspections in certain areas of state control (supervision), as well as regulations on the types of state control (supervision) carried out using a risk-based approach in accordance with Part 9.3 of Article 9 of the Federal Law; (as amended by Decrees of the Government of the Russian Federation of December 30, 2011 N 1248, of November 26, 2015 N 1268, of August 17, 2016 N 806, of January 28, 2019 N 48)
b) identification of legal entities (their branches, representative offices, separate structural divisions) and individual entrepreneurs, scheduled inspections of which are included in the draft annual plan, taking into account the assessment of the results of unscheduled inspections conducted over the past 3 years specified persons, analysis of the state of their compliance with the mandatory requirements of the legislation of the Russian Federation, constituent entities of the Russian Federation or the requirements established by municipal legal acts, as well as assessing the potential risk of harm associated with the activities carried out by a legal entity or an individual entrepreneur; (as amended by Decree of the Government of the Russian Federation of December 30, 2011 N 1248)
c) coordination with other interested bodies specified in paragraph 2 of these Rules, the conduct of scheduled inspections of legal entities (their branches, representative offices, separate structural divisions) and individual entrepreneurs if the implementation of scheduled inspections is planned jointly with the specified bodies; (as amended by Decree of the Government of the Russian Federation of December 30, 2011 N 1248)
d) drawing up a draft annual plan in the form provided for in the Appendix to these Rules;
e) sending the draft annual plan before September 1 of the year preceding the year of scheduled inspections for consideration by the prosecutor's office at the location of legal entities and individual entrepreneurs in respect of which scheduled inspections are planned;
f) revision of the draft annual plan, taking into account the proposals of the prosecutor's office, received as a result of the consideration of the said draft in accordance with Part 6-1 of Article 9 of the Federal Law, and its approval by the head of the relevant body specified in the first paragraph of this paragraph.
3.1. When developing annual plans for 2017 and 2018, state control (supervision) bodies and municipal control bodies are sent to the federal executive body exercising the functions of monitoring and supervising compliance with the legislation on taxes and fees (hereinafter referred to as the authorized body), using unified system interdepartmental electronic interaction a request for the provision, in respect of a legal entity or individual entrepreneur included in the annual plan, of information from unified register subjects of small and medium-sized businesses on classifying this legal entity or individual entrepreneur as a small business. (As amended by Decree of the Government of the Russian Federation of July 19, 2016 N 691)
The authorized body sends a response to the request received within a period not exceeding 5 working days from the date of its receipt. (As amended by Decree of the Government of the Russian Federation of July 19, 2016 N 691)
Interdepartmental requests and responses to them in the form electronic document signed by enhanced qualified electronic signature. (As amended by Decree of the Government of the Russian Federation of July 19, 2016 N 691)
3.2. When developing annual plans, the State Atomic Energy Corporation "Rosatom" provides for: (as amended by Decree of the Government of the Russian Federation of July 17, 2018 N 835)
a) inclusion of scheduled inspections of legal entities (their branches, representative offices, separate structural divisions) in the draft annual plan on the grounds and on the conditions established by paragraphs and part 8 of Article 9 of the Federal Law; (as amended by Decree of the Government of the Russian Federation of July 17, 2018 N 835)
b) identification of legal entities (their branches, representative offices, separate structural subdivisions), whose scheduled inspections are included in the draft annual plan, taking into account the assessment of the results of unscheduled inspections of these entities conducted over the past 3 years, an analysis of the state of their compliance with the mandatory requirements of the legislation of the Russian Federation, and also assessing the potential risk of harm associated with the activities carried out by the legal entity; (as amended by Decree of the Government of the Russian Federation of July 17, 2018 N 835)
c) coordination with other interested bodies specified in paragraph 2 of these Rules, the conduct of scheduled inspections of legal entities (their branches, representative offices, separate structural divisions) if the implementation of scheduled inspections is planned jointly with the specified bodies; (as amended by Decree of the Government of the Russian Federation of July 17, 2018 N 835)
d) drawing up a draft annual plan in the form provided for in the annex to these Rules, taking into account the requirements of the legislation of the Russian Federation on state and other secrets protected by law, as well as taking into account the requirements of the legislation of the Russian Federation in relation to information, the free dissemination of which is prohibited or restricted; (as amended by Decree of the Government of the Russian Federation of July 17, 2018 N 835)
e) sending the draft annual plan before September 1 of the year preceding the year of scheduled inspections for consideration by the Prosecutor General's Office of the Russian Federation; (as amended by Decree of the Government of the Russian Federation of July 17, 2018 N 835)
f) finalizing the draft annual plan, taking into account the proposals of the General Prosecutor's Office of the Russian Federation, received as a result of consideration of the said draft in accordance with Part 6.1 of Article 9 of the Federal Law, and its approval CEO State Corporation for Atomic Energy "Rosatom". (as amended by Decree of the Government of the Russian Federation of July 17, 2018 N 835)
4. Approved annual plan on paper (with a copy attached to in electronic format) is sent before November 1 of the year preceding the year of scheduled inspections to the relevant prosecutor's office by registered by mail with a notification of receipt or in the form of an electronic document signed with an electronic signature. (as amended by Decrees of the Government of the Russian Federation of December 30, 2011 N 1248, of December 27, 2012 N 1404)
Annual plans approved by the territorial bodies of the federal executive authorities authorized to exercise federal state control (supervision) in the relevant areas of activity, and by the executive authorities of the constituent entities of the Russian Federation that exercise the transferred powers of the Russian Federation to exercise such control (supervision), are submitted by these bodies before November 1 of the year preceding the year of scheduled inspections, to the relevant federal executive authorities. (as amended by Decree of the Government of the Russian Federation of December 30, 2011 N 1248)
5. The annual plan developed by the federal executive body authorized to exercise federal state control (supervision) in the relevant areas of activity includes information on the approved annual plans of the territorial bodies of the said federal executive body on conducting scheduled inspections of legal entities and individual entrepreneurs in the territories of the constituent entities of the Russian Federation. Federation and federal districts.
The specified annual plan is developed by the federal executive body until December 31 of the year preceding the year of scheduled inspections. (as amended by Decree of the Government of the Russian Federation of December 30, 2011 N 1248)
6. Annual plans are posted on the official websites of the bodies specified in paragraph 2 of these Rules, on the Internet, with the exception of information from annual plans, the distribution of which is limited or prohibited in accordance with the legislation of the Russian Federation.
7. Changes to the annual plan are allowed in the following cases: (as amended by Decree of the Government of the Russian Federation of 09.09.2016 N 892)
a) exclusion of the audit from the annual plan: (as amended by Decree of the Government of the Russian Federation of 09.09.2016 N 892)
in connection with the impossibility of conducting a scheduled inspection of the activities of a legal entity due to its liquidation, the impossibility of conducting an inspection of an individual entrepreneur (as amended by Decree of the Government of the Russian Federation of 09.09.2016 N 892)
due to the termination by an individual of activity as an individual entrepreneur; (as amended by Decree of the Government of the Russian Federation of 09.09.2016 N 892)
in connection with the termination by a legal entity or an individual entrepreneur of activities, operation (use) of objects of protection, objects of the use of atomic energy, hazardous production facilities, hydraulic structures and other production facilities subject to inspection; (as amended by Decree of the Government of the Russian Federation of 09.09.2016 N 892)
in connection with a change in the hazard class of a hazardous production facility subject to inspection or a class of a hydraulic structure; (as amended by Decree of the Government of the Russian Federation of 09.09.2016 N 892)
in connection with a change in the category of objects that have a negative impact on environment, as well as the level of state environmental supervision; (as amended by Decree of the Government of the Russian Federation of 09.09.2016 N 892)
in connection with the adoption by the state control (supervision) body exercising state control (supervision) using a risk-based approach, the decision to classify the activities of legal entities and individual entrepreneurs and (or) production facilities used by them to a certain category of risk or a certain class (category ) hazard or decision to change the risk category or hazard class (category) assigned to them; (as amended by Decree of the Government of the Russian Federation of 09.09.2016 N 892)
in connection with the adoption by a state control (supervision) body or a municipal control body of a decision to exclude the relevant inspection from the annual plan in cases provided for in Article 26.1 of the Federal Law; (as amended by Decree of the Government of the Russian Federation of 09.09.2016 N 892)
in connection with the termination or cancellation of a license - for inspections planned in relation to licensees; (as amended by Decree of the Government of the Russian Federation of 09.09.2016 N 892)
due to the occurrence of force majeure circumstances; (as amended by Decree of the Government of the Russian Federation of 09.09.2016 N 892)
in connection with the ban on scheduled inspections, provided for by Part 1 of Article 26 of the Federal Law; (as amended by Decree of the Government of the Russian Federation of 01.28.2019 N 48)
b) a change in the information on a legal entity or individual entrepreneur specified in the annual plan: (as amended by Decree of the Government of the Russian Federation of 09.09.2016 N 892)
in connection with a change in the address of the location or the address of the actual implementation of the activities of a legal entity or individual entrepreneur; (as amended by Decree of the Government of the Russian Federation of 09.09.2016 N 892)
in connection with the reorganization of a legal entity; (as amended by Decree of the Government of the Russian Federation of 09.09.2016 N 892)
in connection with a change in the name of a legal entity, as well as a change in the surname, name and patronymic of an individual entrepreneur. (as amended by Decree of the Government of the Russian Federation of 09.09.2016 N 892)
c) in connection with the need to indicate in the annual plan the information provided for by clause 3 of part 1 of Article 26.2 of the Federal Law. (as amended by Decree of the Government of the Russian Federation of 01.28.2019 N 48)
8. Amendments to the annual plan are carried out by the decision of the state control (supervision) body or the municipal control body. (as amended by Decree of the Government of the Russian Federation of 09.09.2016 N 892)
Information about the changes made to the annual plan shall be sent within 3 working days from the date of their introduction to the relevant prosecutor's office on paper (with an electronic copy attached) by registered mail with a return receipt or in the form of an electronic document signed with an electronic signature, and are also posted on the official website in the information and telecommunications network "Internet" in the manner prescribed by paragraph 6 of these Rules, within 5 working days from the date of the amendment. (as amended by Decree of the Government of the Russian Federation of 09.09.2016 N 892)
___________________________________________________________________________
(name of the body of state control (supervision),
municipal control)
PLAN FOR SCHEDULED INSPECTIONS OF LEGAL ENTITIES AND INDIVIDUAL ENTREPRENEURS FOR 20__
| Name of the legal entity (branch, representative office, separate structural unit), Full name. individual entrepreneur whose activities are subject to verification<1> | Addresses | Main state registration number | Tax identification number | Purpose of the audit | Basis for the audit | Check start date<4> | Scheduled inspection period | Form of inspection (documentary, field, documentary and field) | Name of the state control (supervision) body, municipal control body with which the inspection is carried out jointly | Information about the decision to impose an administrative penalty or the decision to suspend and (or) cancel the license, the date of their entry into force and the date of completion of the audit, the results of which they were adopted<5> | Information on the assignment of the activities of a legal entity and an individual entrepreneur to a certain risk category, a certain class (category) of danger, on the assignment of an object of state control (supervision) to a certain risk category, a certain class (category) of danger<6> | ||||||
| place(s) of location of the legal entity | place (places) of the actual implementation of the activities of a legal entity, individual entrepreneur | location of objects<2> | date of state registration of a legal entity, individual entrepreneur | end date of the last check | date of commencement of activities by a legal entity, individual entrepreneur in accordance with the submitted notification of the commencement of activities | other grounds in accordance with federal law<3> | working days | working hours (for SMEs and micro-enterprises) | |||||||||
<1>If it is planned to carry out control measures in relation to objects of protection, objects using atomic energy, hazardous production facilities and hydraulic structures, the name of these objects is additionally indicated.
<2>If it is planned to carry out control measures in relation to objects of protection, objects using atomic energy, hazardous production facilities and hydraulic structures, the location of these objects is additionally indicated.
<4>The calendar month of the beginning of the check is indicated.
<5>To be filled in if an audit in relation to small businesses is carried out in 2016 - 2020. Information is indicated on the decision to impose an administrative penalty or the decision to suspend and (or) cancel the license (the date of their issuance (acceptance), number, body that issued the decision or made the decision, part and article of the federal law, which is the basis for bringing to responsibility), the date of their entry into force, the date of completion of the audit, the results of which issued a decision or a decision. (as amended by Decree of the Government of the Russian Federation of 01.28.2019 N 48)
<6>To be filled in if the inspection is carried out according to the type of state control (supervision) carried out using a risk-based approach.
The Ministry of Economic Development of Russia has submitted an initiative for public discussion, if approved, the regulatory authorities will be able to change the approved annual plan for inspections of organizations and individual entrepreneurs more often. The first additional reason for changing the inspection plan is the conduct of an unscheduled inspection of the entrepreneur in the period before the scheduled inspection. In this case, businessmen will be excluded from the inspection plan.
The second reason for making adjustments to the plan, which is proposed to be fixed, is the receipt of information about a change in the address of the actual implementation of activities or the address of the location of a legal entity or individual entrepreneur. The plan will also be changed if the controlling body has received information that the audited organization has changed its name or has undergone reorganization in the form of transformation, merger, accession, division, spin-off or liquidation. The same applies to the termination by an individual of activity as an individual entrepreneur, as well as changes in the last name, first name or patronymic of the individual entrepreneur.
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Changes to the annual audit plan are currently allowed for the following reasons:
- the impossibility of conducting a scheduled inspection of the activities of a legal entity in connection with its liquidation or reorganization;
- termination by a legal entity or an individual entrepreneur of activities, operation (use) of objects of protection, objects of use of atomic energy, hazardous production facilities, hydraulic structures subject to inspection;
- changing the hazard class of a hazardous production facility subject to inspection - in terms of excluding a scheduled inspection from the annual plan;
- adoption by the control body of a decision to exclude the relevant check from the annual plan in relation to a small business entity;
- the onset of force majeure circumstances ().
Recall that the plan for inspections of organizations and individual entrepreneurs is annually formed by the Prosecutor General's Office of the Russian Federation on the basis of data provided by regulatory authorities. You can get acquainted with the plan for the current year on the website of the department (http://plan.genproc.gov.ru/plan2016/). You can find out if a particular company is included in the plan using its TIN, OGRN or name. The sample can also be built by month or by the name of the auditing agency.
If the license is canceled or the organization's activities are recognized as safer, the business has the right to demand the cancellation of the audit planned for the current year. The relevant grounds for adjusting planned supervisory measures were approved by the government.
From September 21, amendments to the Rules for the preparation by state and municipal control bodies of annual plans for scheduled inspections of legal entities and individual entrepreneurs will come into force. Now controllers will come to individual entrepreneurs and organizations less frequently.
New grounds for changing the audit plan
- change of the address of the location or the address of the actual implementation of the activities of a legal entity or an individual entrepreneur;
- reorganization of a legal entity;
- change in the name of the organization or change in the surname, name or patronymic of an individual entrepreneur.
These grounds will be the reason for amending the information contained in the annual plan of planned inspections. However, this does not mean that the date of the review will be rescheduled or that the review will be canceled entirely.
Additional reasons for exclusion from the review plan
The Government Decree supplemented the list of situations when a scheduled inspection is cancelled. Previously, inspectors refused to supervise an economic agent if it closed, stopped using facilities heightened danger or force majeure circumstances have occurred. Now the check will also be excluded from the plan if:
- the license to carry out a certain type of activity has been canceled or terminated (the planned inspection concerned this particular activity);
- the category of objects that have a negative impact on the environment has changed, as well as the level of state environmental control;
- a decision was made to classify the activities of an individual entrepreneur or legal entity as a lower hazard class (risk category).
All changes are made to the annual plan by decision of the supervisory authority that initiated the audit within five days.
How to know when the inspectors will come
State and municipal control bodies annually form a plan for conducting inspections of individual entrepreneurs and legal entities. This document, indicating all the information about the business entity and the date of the audit, is not published with all the changes on the website of the Prosecutor General's Office. According to the Federal Law of December 26, 2008 N 294-FZ “On the Protection of the Rights of Legal Entities and Individual Entrepreneurs in the Implementation of State Control (Supervision) and Municipal Control”, the person being inspected must be notified of the upcoming inspection three days before it begins. And in order to find out in advance when and what kind of verification will take place, it is enough for an entrepreneur to go to the website of the Prosecutor General's Office and enter information about state registration, TIN and the name of the organization or individual entrepreneur.
Please note that in 2016-2018 small businesses cannot be included in inspection plans. If an individual entrepreneur or a legal entity that has such status finds information about itself in the lists of those being checked, you can contact the relevant supervisory authority and demand that the check be cancelled. Application procedure and list required documents approved by government decree of November 26, 2015 No. 1268.
But the supervisory holidays until 2018 are not for everyone. Even small businesses can be routinely audited if they operate in healthcare, education, heating, electricity, energy conservation and energy efficiency, as well as in social sphere. In addition, the ban on audits does not apply to auditors managing apartment buildings and entrepreneurs working with state secrets. Business will not be able to avoid scheduled inspections by fire, industrial and environmental control.
Instructions for filling out a standard form of the annual plan for scheduled inspections of legal entities and individual entrepreneurs
2. Standard electronic form of the plan for scheduled inspections 5
3. List of data entered in electronic form 7
4.2. Entering the TIN number 15
4.3. Date entry 17
List of accepted abbreviations and symbols 19
Annex A. Codes of subjects of the Russian Federation 20
Appendix B Common Mistakes when filling out Excel-files with plans, which can lead to incorrect loading of plans into the AS SSPP 23
1.General information
In accordance with the workflow for the formation of the annual consolidated plan for conducting scheduled inspections, the prosecution authorities receive draft inspection plans for the next year from the state control (supervision) and municipal control bodies, which are drawn up in a printed version in the established (standard) form (Figure 1) and in electronic form (MSExcel application format files). The appearance of the electronic form is given in section 2.General Directorate for Supervision of Execution federal law carries out the reduction of draft plans of the central offices of the federal control bodies, the final formation of the master plan in the automated system for the formation of the master plan for conducting scheduled inspections and coordinating unscheduled inspections (hereinafter referred to as AS SP&VP). To do this, Excel-files received from the control authorities are loaded into the AS SP&VP, processed in it, and a single master plan is formed based on the results of processing.
This manual provides a list of information that should be entered into the form, as well as recommendations for filling in some columns of the form for the correct loading of plans into the AS SSPP.
Picture 1. Blank standard form
2. Standard electronic form of the plan for scheduled inspections
The plan for conducting inspections must be drawn up in the MSExcel application in the form appearance which is shown in Figure 2.Attention! Files that do not comply with the form below will be incorrectly uploaded to the system for generating a master plan for scheduled inspections and may be returned for revision.
Figure 2. Standard electronic form of the plan
3.List of data entered into the electronic form
The heading of the form indicates: the general name of the plan, the name of the prosecutor's office to which the plan is sent for consideration, and the name of the control body that submits the plan for consideration.The list and description of the data to be entered in the columns of the form are given in Table 1.
It is possible to fill columns with additional information facilitating the decision to agree on the inclusion of an audit in the annual master plan. A description of the contents of these columns is also given in Table 1.
Table 1. Description of data to be entered into a standard form
| № columns | Column name | What data is entered | Mandatory filling | Explanations and (or) recommendations for filling |
| 1 | Name of the legal entity (LE) (full name of the individual entrepreneur (IP)), whose activities are subject to verification | One of the following values:
| | |
| 2-4 | Address of the actual implementation of activities | The actual address of the activity of a legal entity or an individual entrepreneur | ||
| 2 | The subject of the Russian Federation | Two-digit code subject of the Russian Federation at the address of the actual implementation of activities | | The codes of the constituent entities of the Russian Federation are given in Appendix A of this document. |
| 3 | Settlement | Name of the settlement at the address of the actual implementation of activities | | |
| 4 | Street name, house number | Street name, building/building number (if any), house number at the address of the actual activity | | |
| 5 | Main state registration number (OGRN) |
| It is required if the legal entity does not have a TIN. |
|
| 6 | Taxpayer Identification Number (TIN) | One of the following values:
| | Recommendations for entering the TIN are given in section 4.2 |
| 7 | Purpose of the audit | The purpose of the scheduled inspection in accordance with Federal Law No. 294 | | |
| 8-10 | Grounds for the audit | Dates for one or more of the possible grounds for conducting a scheduled inspection specified in Federal Law No. 294 | | |
| 8 | Date of state registration of legal entity, individual entrepreneur | State date registration (format "DD.MM.YYYY") if the basis for the audit is the expiration of 3 years from the date of state registration of a legal entity, individual entrepreneur | |
|
| 9 | Last check end date | Last check end date (format "DD.MM.YYYY"), if the basis for the audit is the expiration of 3 years from the date of completion of the last scheduled audit of the legal entity, individual entrepreneur | Recommendations for entering dates are given in section 4.3 |
|
| 10 | The date of commencement of the legal entity, individual entrepreneur, entrepreneurial activity in accordance with the submitted notice of the commencement of entrepreneurial activity | Date of commencement of business activity (format "DD.MM.YYYY") if the basis for the audit is the expiration of 3 years from the date of commencement of the implementation of legal entities, individual entrepreneurs in accordance with the notification submitted to the federal executive body authorized by the Government of the Russian Federation in the relevant area on the commencement of implementation certain types entrepreneurial activity in case of performance of work or provision of services requiring the submission of the said notification | Recommendations for entering dates are given in section 4.3 |
|
| 11 | Check start date | The scheduled start date of the scheduled inspection in the format "DD.MM.YYYY" | | Recommendations for entering dates are given in section 4.3 |
| 12-13 | Scheduled inspection period | Planned number of days/hours for the review | | |
| 12 | Working days | Number of working days for all entities, except for small businesses | ||
| 13 | Working hours (for SMEs and MCPs) | Number of working hours for small businesses (SMEs and MCEs) | ||
| 14 | Form of scheduled inspection (documentary, on-site, documentary and on-site) | One of the following values:
| | |
| 15 | Name of the state control (supervision) body, municipal control body carrying out the inspection | Name of the control body carrying out the scheduled inspection | If the name of the control body matches the name indicated in the heading of the plan, then the field may not be filled in |
|
| 16 | Name of the state control (supervision) body, municipal control body with which the inspection is carried out jointly | Name of the control body jointly with which the scheduled inspection is carried out | If the verification is carried out by several control bodies, then it should be indicated complete list regulatory authorities, together with which it is planned to conduct an audit. At the same time, each supervisory authority from this list must enter information about the joint inspection into its plan. If the audit is carried out only by the control body, the name of which is indicated in the heading of the plan, then the field is not filled in |
|
| 17 | Notes | |||
| 18-22 | To be completed by a prosecutor |
|||
| 23 | Code of the reason for registration (KPP) of the checked legal entity at the location | 9 digit code of the reason for registration of the legal entity at the location | It is recommended to specify when planning checks in more than one branch of the checked object |
|
Typical errors when filling out Excel-files with plans, which can lead to incorrect loading of plans in the SSPP&VP, and ways to eliminate them are described in Appendix B.
4.1.1 Viewing numeric values in form columns
Numerical data entered into the form (TIN and OGRN numbers or date) can be entered correctly, but visually displayed incorrectly in the column cell. This is typical for the case when a numeric value does not fit in the width of a cell in an MSExcel table and therefore is displayed as a pound (#) character set, as shown in Figure 3, or as a floating point number (for example, OGRN number 4504205600021 can be displayed as 4.50421E+12). To resolve this situation, it is enough to increase the width of the column in which the data is entered, and the numerical value will be displayed correctly.To increase the column width, move the mouse pointer to the right border of the column, press the left mouse button (Figure 4) and drag the pointer to the right.
Figure 3 Displaying a value that does not fit in a column cell
Figure 4 Increasing column width
4.1.2 Duplicate values in column cells
If it is necessary to enter the same values in the cells of a column (for example, to indicate the same city name in column 3 for several legal entities or individual entrepreneurs), it is allowed to enter the value “same” instead of repeated data. In this case, when loading the plan into the SSPP&VP system, the system will substitute the data indicated in the cell located above the first cell with the value "same" instead of the "same" value, while skipping empty cells (Figure 5).
Figure 5 Options for duplicating values in cells of the same column
Using the MSExcel program, you can enter the same values at once in several cells of one column, for example, to duplicate the value "same" in column 3 "Settlement" as shown in Figure 5 (duplicating the value "Moscow city").
To enter the same values in the lower cells of the column, do the following:
1. Click in the column cell with the value you want to repeat.
2 Without pressing the mouse buttons, move the pointer to the lower right corner of this cell until it takes the form of a black “+” sign (Figure 6).
Figure 6 Duplicate values in lower cells of the same column
3. Press the left mouse button and move the pointer down the column until you reach the desired row.
4.2 Entering the TIN number
In the TIN number, the first digit can be zero (for legal entities or individual entrepreneurs operating in the constituent entities of the Russian Federation, whose codes start with zero). When entering such numbers into a cell of an Excel file manually (using the keyboard), this first zero can be automatically deleted by the program, and as a result, the TIN will be entered into the plan incorrectly.To avoid such a situation before entering TIN numbers you should change the format of column 6 to "Text". To do this, select the column by clicking the left mouse button in the area located above the first cell of the column (Figure 7), execute the command: Format cells Number Text .
Figure 7 Selecting a column with TIN numbers
As a rule, when entering the TIN into the plan form using the clipboard, the numbers are inserted correctly.
4.3 Entering the date
Dates in the form fields can be entered with separators (format "DD.MM.YYYY") and without them (format "DDMMYYYY"). When filling out form fields in an Excel file, there are some features for each of these options:
Entering a date with separators (format "DD.MM.YYYY"). MSExcel does not correctly interpret a date in the form "DD.MM.YYYY" when entering it if the cell in which it is entered is in the "Numeric" format. In this case, the date is converted and entered into the Excel file as a five-digit number (for example, the entered date 31.12.2011 written to the cell as a number 40908 ). To correctly display the entered date, you do not need to re-enter data, but just change the cell format from "Numeric" to "Date".
Entering a date without separators (format "DDMMYYYY"). MSExcel interprets a date in the "DDMMYYYY" format as a numeric value when entered. Dates with a day of the month of 10 or more are always entered correctly. However, if the date starts with a zero (for example, the date "February 01, 2011" - 01022011 ), then when entering such a value into a cell of an Excel file manually (using the keyboard), the first zero can be automatically deleted by the program, and as a result, the date will be entered into the plan incorrectly. So that for dates before the 10th day of the month the first zero is not deleted when entering, you should change the cell format to "Text".
List of accepted abbreviations and symbols
| AS SP&VP | Automated system formation of a consolidated plan for scheduled inspections and coordination of unscheduled inspections |
| Unified State Register of Legal Entities | Unified State Register of Legal Entities |
| TIN | Tax identification number |
| checkpoint | Registration reason code |
| ITUC | microenterprise |
| SME | Small business |
| OGRN | Main state registration number |
| PC | Personal Computer |
| Federal Law No. 294 | Federal law on the protection of the rights of legal entities and individual entrepreneurs in the exercise of state control (supervision) and municipal control |
| Federal Tax Service of Russia | Federal tax office Russia |
| YL | Entity |
Annex A. Codes of subjects of the Russian Federation
| Name of the subject of the Russian Federation | Code of the subject of the Russian Federation 1 |
| Altai region | 22 |
| Amurskaya Oblast | 28 |
| Arhangelsk region | 29 |
| Astrakhan region | 30 |
| Belgorod region | 31 |
| Bryansk region | 32 |
| Vladimir region | 33 |
| Volgograd region | 34 |
| Vologda Region | 35 |
| Voronezh region | 36 |
| Moscow | 77 |
| Saint Petersburg | 78 |
| Jewish Autonomous Region | 79 |
| Zabaykalsky Krai | 75 |
| Ivanovo region | 37 |
| Irkutsk region | 38 |
| Kabardino-Balkarian Republic | 07 |
| Kaliningrad region | 39 |
| Kaluga region | 40 |
| Kamchatka Krai | 41 |
| Karachay-Cherkess Republic | 09 |
| Kemerovo region | 42 |
| Kirov region | 43 |
| Kostroma region | 44 |
| Krasnodar region | 23 |
| Krasnoyarsk region | 24 |
| Kurgan region | 45 |
| Kursk region | 46 |
| Leningrad region | 47 |
| Lipetsk region | 48 |
| Magadan Region | 49 |
| Moscow region | 50 |
| Murmansk region | 51 |
| Nenets autonomous region | 83 |
| Nizhny Novgorod Region | 52 |
| Novgorod region | 53 |
| Novosibirsk region | 54 |
| Omsk region | 55 |
| Orenburg region | 56 |
| Oryol Region | 57 |
| Penza region | 58 |
| Perm region | 59 |
| Primorsky Krai | 25 |
| Pskov region | 60 |
| Republic of Adygea (Adygea) | 01 |
| Altai Republic | 04 |
| Republic of Bashkortostan | 02 |
| The Republic of Buryatia | 03 |
| The Republic of Dagestan | 05 |
| The Republic of Ingushetia | 06 |
| Republic of Kalmykia | 08 |
| Republic of Karelia | 10 |
| Komi Republic | 11 |
| Mari El Republic | 12 |
| The Republic of Mordovia | 13 |
| The Republic of Sakha (Yakutia) | 14 |
| Republic of North Ossetia - Alania | 15 |
| Republic of Tatarstan (Tatarstan) | 16 |
| Tyva Republic | 17 |
| The Republic of Khakassia | 19 |
| Rostov region | 61 |
| Ryazan Oblast | 62 |
| Samara Region | 63 |
| Saratov region | 64 |
| Sakhalin region | 65 |
| Sverdlovsk region | 66 |
| Smolensk region | 67 |
| Stavropol region | 26 |
| Tambov Region | 68 |
| Tver region | 69 |
| Tomsk region | 70 |
| Tula region | 71 |
| Tyumen region | 72 |
| Udmurt republic | 18 |
| Ulyanovsk region | 73 |
| Khabarovsk region | 27 |
| Khanty-Mansi Autonomous Okrug - Yugra | 86 |
| Chelyabinsk region | 74 |
| Chechen Republic | 20 |
| Chuvash Republic - Chuvashia | 21 |
| Chukotka Autonomous Okrug | 87 |
| Yamalo-Nenets Autonomous Okrug | 89 |
| Yaroslavskaya oblast | 76 |
| Other territories, including the city and the Baikonur Cosmodrome | 99 |
Appendix B. Typical errors when filling out Excel-files with plans, which can lead to incorrect loading of plans in the SSPP&VP
1. Error:The following information is missing in the first column, first, second and third line of the Excel file:
the general name of the plan;
the name of the prosecutor's office that reviewed the plan;
the name of the control / supervision body that sent the inspection plan.
The first lines of the Excel file must contain the information listed above.
2. Error:
On the 6th line of the Excel file there is no line with column numbers, which is necessary for the program to work (the content of this column is determined by the column number).
Correct data entry:
The 6th line of the Excel file must contain a line with column numbers.
3. Error:
The data is not located on the first sheet of the Excel file. An empty first sheet of an Excel file or, conversely, non-blank sheets after the first one.
Correct data entry:
All data for the master plan should be given on the first sheet. There must be no subsequent sheets or they must be empty.
4. Error:
To the left of the table there is an empty column (column "A"), i.e. the table starts with column "B".
Correct data entry:
Column 1 "Name of the legal entity (LE) (full name of the individual entrepreneur (IP)), whose activities are subject to scheduled inspection" of the plan should be the first column of the Excel file.
5. Error:
The checks in the list do not match the rows in the Excel file. Often there are cases when the repeated data for several checks of the list, going in a row, are combined into one cell vertically.
Correct data entry:
Each check should occupy one line of the Excel file and, conversely, no more than one check should be placed on each line of the file.
Note. If there are vertically merged cells in one column of the Excel file, all rows in other columns that are at the level of the merged cells in height are considered to belong to the same check and their contents are merged.
Example. If in column 11 "Start date of the check" cells K9:K11 are combined into one (Figure B.1), then all cells in lines 9-11 will belong to one check. In this case, the contents of the cells in column 6 "TIN" F9, F10 and F11 will be "glued" into one line.
Figure B.1. Transferring data from an Excel file to AS SP&VP in case of vertical merging of cells
6. Error:
When specifying the period for the scheduled inspection, in columns 11 "Working days" and 12 "Working hours (for SMEs and MCPs)", in addition to the number of days / hours, specifying words are entered in full or abbreviated form (for example, slave. days, working hours etc.).
Correct data entry:
Columns 11 "Working Days" and 12 "Working Hours (for SMEs and MCPs)" are filled with numbers only.
7. Error:
The filename is longer than 150 characters. Unlike the previous cases, the file loads normally, but when the file is uploaded back from the system to disk, the file name is shortened.
Correct data entry:
The number of characters in the file name must not exceed 150.
1 Codes and names of the constituent entities of the Russian Federation are indicated in accordance with the reference book “Subjects Russian Federation» The Federal Tax Service of Russia, built on the basis of Article 65 of the Constitution of the Russian Federation.
