Personal data processing policy
1. Terms and abbreviations
1. Personal data (PD) - any information relating to directly or indirectly defined or determined to the physical person (PD subject).
2. Processing personal data - any action (operation) or a set of actions (operations) committed using automation tools or without using such funds with personal data, including the collection, recording, systematization, accumulation, storage, refinement (update, change), Extraction, use, transmission (distribution, provision, access), deletion, blocking, deletion, destruction of personal data.
3. Automated processing of personal data - processing personal data using computing equipment.
4. Information system of personal data (DTP) is a set of personal data contained in databases and ensuring their processing of information technology and technical means.
5. Personal data made by the publicly available subject of personal data - PD, the access of an unlimited circle of persons to which is provided by the subject of personal data or at his request.
6. Blocking personal data - temporary termination of personal data processing (except when handling is necessary to clarify personal data).
7. Destruction of personal data - actions resulting from which it becomes impossible to restore the content of personal data in the personal data information system and (or) as a result of which material carriers are destroyed.
8. Cookie is a part of the data that is automatically located on the hard disk of the computer each time you visit the website. Thus, cookie is a unique browser identifier for the website. Cookie make it possible to store information on the server and help it easier to navigate the web space, and also allow you to analyze the site and evaluate the results. Most web browsers allow the use of cookies, however, you can change the settings for refusing to work with cookies or tracking their distribution paths. At the same time, some resources may not work correctly if cookies in the browser will be prohibited.
9. Web stings. On certain web pages or emails, the operator can use the web marker technology distributed on the Internet (also known as "tags" or "accurate GIF technology"). Web marks help analyze the efficiency of websites, for example, by measuring the number of site visitors or the number of "clicks", made on the key positions of the site page.
10. The operator is an organization, independently or together with other persons organizing and (or) handling personal data, as well as the defining personal data processing goals, the composition of personal data to be processed, actions (operations) performed with personal data.
11. User - Internet user Internet.
12. Website - this is a web resource https://lc-dv.ru, belonging to the Limited Liability Company "Legal Center"
2. General provisions
1. This policy on the processing of personal data (hereinafter - politics) was drawn up in accordance with paragraph 2 of Article 18.1 of the Federal Law "On Personal Data" No. 152-FZ of July 27, 2006, as well as other regulatory legal acts of the Russian Federation in Protection and processing areas of personal data and operate in relation to all personal data that the operator can receive from the user while using them in the Internet site.
2. The operator protects the processed personal data from unauthorized access and disclosure, unlawful use or loss in accordance with the requirements of the Federal Law of July 27, 2006 No. 152-FZ "On Personal Data".
3. The operator has the right to make changes to this policy. When making changes to the policy header, the date of the last update of the editorial is indicated. The new editorial office enters into force on its placement on the site, unless otherwise provided by the new editorial board.
3. Personal data processing principles
1. Processing personal data from the operator is carried out on the basis of the following principles:
2. legality and fair foundation;
3. Restrictions on the processing of personal data to the achievement of specific, predetermined and legitimate purposes;
4. preventing personal data processing incompatible with personal data collection purposes;
5. Preventing the association of databases containing personal data, the processing of which is carried out for purposes that are incompatible;
6. Processing only those personal data that meet the goals of their processing;
7. Compliance of the content and volume of processed personal data to the stated processing targets;
8. preventing the processing of personal data, redundant to the declared goals of their processing;
9. ensuring accuracy, sufficiency and relevance of personal data with respect to the objectives of personal data processing;
10. Destroying or deleasing personal data to achieve the objectives of their processing or in case of loss of necessity in achieving these goals, if the operator cannot be eliminated by the operator of the violations of personal data, unless otherwise provided by federal law.
4. Processing personal data
1. Obtaining PD.
1. All PD should be obtained from the Subject of PD. If the PD subject can be obtained only in a third party, the subject must be notified of this or it must be obtained from it.
2. The operator must inform the PD to the objectives of the intended sources and methods for obtaining PD, the nature of the PD, the list of actions with PD, the period during which consent acts, and the procedure for its revocation, as well as the consequences of the failure of the PD subject to give written consent on their receipt.
3. Documents containing PD are created by receiving PD on the Internet from the PD entity while using the site.
2. The operator produces PD processing if there are at least one of the following conditions:
1. The processing of personal data is carried out with the consent of the subject of personal data on the processing of its personal data;
2. Processing of personal data is necessary to achieve the objectives provided for by the International Agreement of the Russian Federation or the Law, for the implementation and implementation of the Russian Federation operator, authority and responsibilities assigned to the operator of the Russian Federation;
3. Processing of personal data is necessary for the implementation of justice, execution of the judicial act, the act of another body or an official to be executed in accordance with the legislation of the Russian Federation on the executional production;
4. The processing of personal data is necessary for the execution of the contract, the party whose party or the beneficiary or the guarantor of which is the subject of personal data, as well as to enter into an Agreement on the initiative of the Personal Data Subject or Agreement, on which the Personal Data Subject will be a beneficiary or guarantor;
5. Processing personal data is necessary for the rights and legitimate interests of the operator or third parties or to achieve socially significant goals, provided that the rights and freedoms of the subject of personal data are not violated;
6. The processing of personal data, the access of an unlimited range of persons to which is provided to the subject of personal data or at its request (hereinafter - publicly available personal data);
7. The processing of personal data to be published or compulsory disclosure in accordance with federal law is carried out.
3. The operator can handle PD for the following purposes:
1. Raising awareness of the PD Subject on Operator's Products and Services;
2. Conclusions with the subject of PD contracts and their execution;
3. informing the PD entity on the news and supply of the operator;
4. Identification of the PD subject on the site;
5. Ensuring compliance with laws and other regulatory legal acts in the field of personal data.
1. Individuals consisting with the operator in civil law relations;
2. Persons who are users of the site;
5. PD, processed by the operator, is the data received from the users of the site.
6. Processing personal data is carried out:
1. - Using automation tools;
2. - Without the use of automation tools.
7. PU storage.
1. PD subjects can be obtained, to undergo further processing and transferred to storage both on paper carriers and electronically.
2. PD, fixed on paper, is stored in lockable cabinets or in locked rooms with limited access rights.
3. PD subjects processed using automation tools for different purposes are stored in different folders.
4. Storage and placement of documents containing PD, in open electronic directories (file sharing) in ATD, are not allowed.
5. PU storage in a form that allows you to determine the PD subject, is carried out no longer than they require the purpose of processing, and they are to be destroyed to achieve processing objectives or in case of loss of need to achieve them.
8. Destruction of PD.
1. The destruction of documents (carriers) containing PD is produced by burning, crushing (grinding), chemical decomposition, transformation into a shapeless mass or powder. To destroy paper documents, the use of shredder is allowed.
2. PD on electronic media is destroyed by erasing or formatting media.
3. The fact of the destruction of PD is confirmed by a documented act of destruction of carriers.
9. Transmission of PD.
1. The operator transmits PD to third parties in the following cases:
- the subject expressed his consent to such actions;
- Transmission is provided for by Russian or other applicable legislation within the framework of the procedure established by the legislation.
2. The list of persons in which PD are transmitted.
Third parties who are transmitted by PD:
The operator transmits PD LLC "Legal Center" (which is located at: Khabarovsk, 680020, ul. Gamarnik, 72, Office 301) for the purposes specified in clause 4.3 of this Policy. The operator instructs the processing of PD LLC "Legal Center" with the consent of the PD entity, unless otherwise provided by the Federal Law, on the basis of the contract concluded with these persons. LLC Legal Center is carried out by processing personal data on the instructions of the operator, the principles and rules for processing personal data provided for FZ-152 are required to comply with the principles and rules.
5. Protection of personal data
1. In accordance with the requirements of regulatory documents, the operator has created a personal data protection system (SWPD), consisting of subsystems of legal, organizational and technical protection.
2. The legal protection subsystem is a complex of legal, organizational and regulatory and regulatory documents that ensure the creation, operation and improvement of the SPAP.
3. The organizational protection subsystem includes the organization of the management structure of the SPD, the permissive system, the protection of information when working with employees, partners and supporters.
4. The technical protection subsystem includes a complex of technical, software, software and hardware providing PD protection.
5. The main measures for the protection of PD used by the operator are:
1. The appointment of a person responsible for treating PD, which organizes the processing of PD, training and instruction, internal control over the establishment of the institution and its employees of the requirements for the protection of PD.
2. Determination of current threats to PD's safety when processing them and development measures and measures to protect PD.
3. Development of policies for personal data processing.
4. Establishing the Rules for access to PDs processed into AHD, as well as ensuring registration and accounting of all actions performed from PD in ATP.
5. Establishing individual passwords of employee access to the information system in accordance with their production duties.
6. Application of information protection tools that have passed in the prescribed manner the compliance assessment procedure.
7. Certified antivirus software with regularly updated bases.
8. Compliance with the conditions that ensure the safety of the PD and exclude unauthorized access to them.
9. Detection of unauthorized access to personal data and take action.
10. Restoration of PD modified or destroyed due to unauthorized access to them.
11. Training of employees of the operator, directly carrying out the processing of personal data, the provisions of the Russian law on personal data, including the requirements for the protection of personal data, documents determining the operator's policy on the processing of personal data, local acts on personal data processing.
12. Implementation of internal control and audit.
6. Basic Rights of PD Subject and Operator Responsibilities
1. The basic rights of the PD subject.
The subject has the right to access its personal data and the following information:
1. Confirmation of the fact of processing PD operator;
2. Legal basis and purpose of processing PD;
3. Objectives and operator used methods for processing PD;
4. Name and location of the operator, information about persons (with the exception of employees of the operator), which have access to PD or which may be disclosed by PD on the basis of an agreement with the operator or on the basis of the Federal Law;
5. The timing of processing personal data, including the timing of their storage;
6. The procedure for implementing the PD entity of the rights provided for by this Federal Law;
7. Name or surname, name, patronymic and address of the person carrying out the processing of PD on behalf of the operator if the processing is entrusted or will be charged to such a person;
8. Appeal to the operator and sending requests to it;
9. Appeal of actions or inaction operator.
10. A site user can at any time withdraw its consent to the PD processing, sending an email to the email address: [Email Protected] , either by sending a written notice at the address: 680020, Khabarovsk, ul. Gamarnica, House 72, Office 301
eleven. . After receiving such a message, the processing of the user PD will be discontinued, and its PD will be deleted, except when the processing can be continued in accordance with the law.
12. Operator's duties.
The operator must:
1. When collecting PD, provide information on the processing of PD;
2. In cases where the PDs were not obtained from the PD subject, notify the subject;
3. If the subject fails to provide the subject to the subject, the consequences of such a refusal are explained;
5. Take the necessary legal, organizational and technical measures or to ensure their adoption to protect PD from unlawful or random access to them, destruction, changes, blocking, copying, providing, distribution of PDs, as well as other illegal action against PD;
6. Give answers to the requests and appeals of PD's subjects, their representatives and the authorized body to protect the rights of entities of PD.
7. Features of processing and protection of data collected using the Internet
1. There are two basic ways with which the operator receives data using the Internet:
1. Providing PD subjects by PD by filling out the forms of the site;
2. Automatically collected information.
The operator can collect and handle information that is not PD:
3. Information on the interests of users on the site based on the search queries of users of the site about the services being implemented and offered for sale, products in order to provide relevant information to users when using the site, as well as generalizations and analysis of information, about which sections of the site, services, goods enjoy the greatest demand for users of the site;
4. Processing and storing search queries of users of the site for the purpose of generalizing and creating statistics on the use of site sections.
2. The operator automatically receives some types of information obtained in the process of user interaction with the site, correspondence by email, etc. We are talking about technologies and services such as cookies, web markers, as well as applications and user tools.
3. At the same time, web markers, cookies and other monitoring technologies do not allow you to automatically receive PD. If the user of the site, at its discretion, provides its PD, for example, when filling out the feedback form, then only the processes of automatic detailed information are launched for the convenience of using the site and / or to improve interaction with users.
8. Final provisions
1. This policy is a local regulatory act of the operator.
2. This policy is publicly available. The public accessibility of this policy is provided by the publication on the operator's website.
3. This policy may be revised in any of the following cases:
1. With the change in the legislation of the Russian Federation in the field of processing and protection of personal data;
2. In cases of obtaining prescriptions from the competent government agencies to eliminate inconsistencies affecting the area of \u200b\u200bpolicies
3. By solving the operator;
4. When changing goals and timing of PD processing;
5. When changing the organizational structure, the structure of information and / or telecommunication systems (or the introduction of new);
6. When applying new technologies for processing and protecting PD (including transmission, storage);
7. If it becomes necessary to change the processing process of the PD related to the operator's activities.
4. In case of non-fulfillment of the provisions of this Policy, the Company and its employees are responsible in accordance with the current legislation of the Russian Federation.
5. Control of the fulfillment of the requirements of this Policy is carried out by persons responsible for organizing the processing of the company's data, as well as for the security of personal data.
What period may be covered by tax audit it is necessary to understand the management of the verified company, IP and individuals to determine which period of time may be interested in the FNS officials when conducting verification activities.
General Provisions on Tax Checks
By virtue of the requirements of Art. 31 of the Tax Code of the Russian Federation, verification activities are made by tax inspections in order to verify compliance with the subjects of inspection of tax legislation requirements in terms of the correctness of the calculation, timeliness and completeness of paying tax payments.
It can be held both cameral and exit events. Their order is radically different (as well as the period checked). Available and checks for checks. Cameral 3 months, and exit - from 2 to 6 months (depending on whether the test term has extended).
According to the results of testing events, it is almost always compiled. The form is approved by the order of the Federal Tax Service of Russia of 08.05.2015 No. MMB-7-2 / [Email Protected] (Appendix No. 23). An exception is the case when the challenges are not detected.
If the taxpayer does not agree with the final act or with any part of it, it can be supplied to it.
Cameal Tax Check Period
In the course of verification actions, FNS employees analyze the declarations submitted by taxpayers. Reporting is compared with data reflected in other documents that are already in the FTS.
What period can be checked for tax verification of declarations? Only the period covered by the taxpayer can be analyzed. For example, a profit tax declaration is filed for 2016. The tax authority can only check the tax period of 2016.
When checking a specific tax period, FTS employees are entitled to compare the presented declaration with other documents that do not belong to the check period.
In case the tax payer on the results of the inspection is rapidly responsible for another tax period - this is a violation of the law. It is possible to challenge the act of verification and the decision to bring to responsibility by submitting objections and complaints. According to the results of consideration of the complaint, the decision to bring to justice should be canceled (in the part relating to the period not covered by the inspection), and, according to the results of consideration of objections from the act, judgments of permanent violations should be excluded (also for a period that should not be covered) .
For what period of the FNS employees can check when conducting an on-site inspection?
Exit verification activities are much more voluminous than cameral. Larger is the period of field tax audit. By virtue of the requirements of paragraph 3 of Art. 89 NK Coverage of the verification may not exceed a three-year term until the decision to conduct verification activities. For example, a decision on the inspection was made on February 17, 2017. This means that the period from February 17, 2014 must be checked until February 17, 2017.
According to this principle, test periods are defined at:
- conduct repeated checks of the higher FTS subordinate. Officials, conducting repeated test activities regarding the taxpayer establish whether disorders were admitted at a previously conducted NEPF inspection, and in case of detection of violations from the taxpayer who did not identify earlier, it is entitled to attract it to tax liability.
- re-checking in case of reorganization or liquidation of the taxpayer. Such a check may be carried out regardless of when the previous one was produced.
Are available checks, covering the period for more than three years?
The law provides for exceptions from the general rule regarding the verifiable period. In some cases, the test can go beyond the three-year period, which makes it possible to attract the taxpayer for old violations.
These exceptions include:
- The case when the taxpayer sends a refined declaration to the FTS in the FNS and this declaration covers the period over the three-year framework. Under such circumstances, FNS employees must check the correctness of taxes for the period over the framework of verification activities (paragraph 4 of Art. 89 of the Tax Code of the Russian Federation).
- The case when the verification has already been completed, but the taxpayer submits a refined declaration, which reflects the smaller amount of tax payable. In such a situation, it may be decided to re-verify the tax period specified in the refined declaration (paragraphs. 2 of paragraph 10 of Art. 89 of the Tax Code of the Russian Federation).
- The case when the check is carried out in accordance with the requirements of Chapter 26.4 of the Tax Code of the Russian Federation, when the tax payer applies a special tax regime in the execution of products on the product sharing agreements, which is provided for by Art. 346.2 NK RF.
The three-year period of checking is calculated not until the date of the decision on the test activities of the taxpayer, and until the moment of its submission. For example, if the decision was presented in 2018, and was submitted in 2017, the period cannot be further covered by the period from the date of the decision until it was submitted.
So, in the publication there is an exhaustive answer to the question of whether an exit tax check is carried out (as well as desk). As a rule, the answer to this question is unambiguous, however, the law provides for some exceptions to be higher.
In case the taxpayer does not have the opportunity to provide a premises for conducting a tax audit, an exit tax check can be carried out at the location of the tax authority, and in the case of an exit tax audit of taxpayers - foreign organizations recognized by the tax residents of the Russian Federation in the manner prescribed by paragraph 8 Articles 246.2 of this Code, at the place of finding a separate division of such an organization.
2. The decision to carry out an exit tax audit makes the tax authority at the location of the organization, or at the place of residence of an individual, or at the location of a separate division of a foreign organization recognized by the tax resident of the Russian Federation in the manner prescribed by paragraph 8 of Article 246.2 of this Code, or the tax the authority authorized by the federal executive authority authorized to control and oversight in the field of taxes and fees to carry out exit tax audits on the territory of the constituent entity of the Russian Federation in relation to taxpayers who have a location (place of residence) in the territory of this subject of the Russian Federation, unless otherwise Provided herein.
(see text in the previous edition)
The decision to carry out an exit tax audit of the organization, assigned in the manner established by Article 83 of this Code, to the category of the largest taxpayers, makes a tax authority that made the formulation of this organization as a largest taxpayer.
The decision to conduct an exit tax audit of the organization that received the status of a project participant in the implementation of research, developing and commercializing their results in accordance with the Federal Law "On the Innovative Center" Skolkovo "or a project participant in accordance with the Federal Law of July 29, 2017 N 216-FZ "On innovative scientific and technological centers and amending the individual legislative acts of the Russian Federation", makes a tax authority in which this organization is registered.
(see text in the previous edition)
An independent on-site tax audit of a branch or representation is carried out on the basis of the decision of the tax authority at the location of such a separate unit or the tax authority authorized to carry out exit tax audits on the territory of the constituent entity of branches and representative offices that have a location in this subject of the Russian Federation.
(see text in the previous edition)
The decision to conduct an exit tax audit must contain the following information:
full and abbreviated name or surname, name, patronymic of the taxpayer;
the subject of verification, that is, taxes, the correctness of the calculation and payment of which is subject to verification;
Periods for which verification is carried out;
Positions, surnames and initials of the tax authority, which is charged to conduct a check.
(see text in the previous edition)
In the case of submission to the taxpayer of the refined tax declaration, within the framework of the relevant exit tax audit, the period is checked for which the refined tax declaration is presented.
5. Tax authorities are not entitled to conduct two or more exit tax audits according to the same taxes in the same period.
Tax authorities are not entitled to carry out more than two on-site tax audits for a taxpayer during the calendar year, except for the decision-making of a decision by the federal executive authority authorized to control and oversight in the field of taxes and fees, about the need for an exit tax audit of the taxpayer in excess of the specified Restrictions.
In determining the number of departure tax checks, the taxpayer does not take into account the number of independent field tax inspections of its branches and representative offices.
5.1. Tax authorities are not entitled to conduct exit tax checks for the period for which tax monitoring of taxes is carried out, the obligation to calculate and pay which in accordance with this Code is entrusted to the taxpayer, with the exception of the following cases:
1) carrying out an exit tax audit by a higher tax authority - in order to control the activities of the tax authority that conducted tax monitoring;
2) early termination of tax monitoring;
3) Failure to comply with the taxpayer of a motivated opinion of the tax authority.
In the case of an on-site tax audit on the basis specified in this subparagraph, the subject of exit tax audit is the correctness of the calculation and timeliness of taxes in accordance with the motivated opinion;
4) Presentation of a taxpayer of a refined tax declaration (calculation) for the period of tax monitoring, which reduces the amount of tax payable to the budget system of the Russian Federation, compared with the previously submitted tax declaration (calculation).
5.2. As part of the field tax audit of the international company registered in accordance with the Federal Law of August 3, 2018 N 290-FZ "On International Companies", the periods preceding the registration of such a company in the Russian Federation as an international company, with the exception of exit Tax audits for separate units of foreign organizations registered in the Russian Federation to the date of registration of such organizations as international companies.
6. Exit Tax Check cannot last for more than two months. The specified period may be extended to four months, and in exceptional cases - up to six months.
The grounds and procedure for the extension of the exit tax audit are established by the federal executive authority authorized to control and oversight in the field of taxes and fees.
7. As part of the field tax audit, the tax authority has the right to check the activities of branches and representative offices of the taxpayer.
The tax authority is entitled to conduct an independent visiting tax audit of branches and representative offices on the correctness of the calculation and timeliness of the payment of regional and (or) local taxes.
The tax authority conducted by independent visits of branches and representative offices is not entitled to conduct two and more exit tax audits on the same taxes in the same period in terms of branch or representative office in the same period.
The tax authority is not entitled to hold more than two on-site tax checks in relation to one branch or taxpayer for one calendar year.
When conducting an independent on-site tax audit of branches and representative offices of the taxpayer, the test term cannot exceed one month.
7.1. As part of the field tax audit, the tax authority has the right to check the activities of the taxpayer associated with its participation in the Treaty of the Investment Association, as well as to request an investment partnership agreement with the participants of the Investment Association information necessary for conducting an exit tax audit in the manner established by Article 93.1 of this Code.
In case the exit tax audit is carried out with respect to the taxpayer who is not a manager who is responsible for conducting tax accounting (hereinafter referred to as a managing comrade), the requirement to submit documents and (or) information related to its participation in the investment partnership agreement , sent by the manager of the comrade. If the Managing Comrade has not submitted documents and (or) information within the prescribed period, the requirement to submit documents and (or) information related to the participation of the taxpayer's verifiable in the investment partnership can be sent to other participants in the investment partnership agreement.
9. The head (Deputy Head) of the Tax Authority has the right to suspend the conduct of an exit tax audit for:
2) obtaining information from foreign state bodies within the framework of international treaties of the Russian Federation;
4) translation into Russian documents submitted by the taxpayer in a foreign language.
The suspension of the exit tax audit on the basis specified in subparagraph 1 of this clause is allowed not more than once for each person who will be demanded.
The suspension and renewal of the on-site tax audit are issued by the relevant decision of the head (deputy head) of the tax authority conducting the specified verification.
The total period of suspension of the exit tax audit may not exceed six months. In case the verification was suspended on the basis indicated in subparagraph 2 of this clause, and within six months the tax authority was unable to obtain the requested information from foreign government agencies within the framework of international treaties of the Russian Federation, the suspension period of the specified verification can be increased for three months .
For the period of the period of suspension of the field tax check, the actions of the tax authority for the recovery of documents from the taxpayer, who in this case, return all the originals requested during the inspection, with the exception of documents obtained during the recess, and also suspend the actions of the tax authority in the territory (indoors) taxpayer associated with the specified verification.
10. Re-outbound tax checks of the taxpayer recognizes the exit tax audit, conducted regardless of the time of the previous check on the same taxes during the same period.
When prescribing a re-exit tax audit, the restrictions specified in paragraph 5 of this article are not valid.
When conducting a re-field tax audit, a period not exceeding the three calendar years preceding the year, which made a decision on holding a re-outbound tax audit.
Repeated exit tax checks of the taxpayer can be carried out:
1) a higher tax authority - in order to control the activities of the tax authority that conducted a check;
2) the tax authority previously conducted the inspection on the basis of the decision of his leader (Deputy Head) - in the case of submitting a refined tax return on the taxpayer, which indicates the amount of the tax in the amount less than the previously stated. The subject of such a re-exit tax audit is the correctness of the calculation of the tax on the basis of the modified indicators of the refined tax declaration, which led to a decrease in the previously calculated amount of the tax (increase in the loss).
(see text in the previous edition)
If, when conducting a re-field tax audit, a tax offense was detected by the taxpayer, which was not identified during the initial field tax audit, tax sanctions are not applied to the taxpayer, except when the tax offenses of the tax offense during the initial tax audit was the result of a conspiracy between Taxpayer and official officer of the tax authority.
Checks carried out by regulatory authorities (planned and unscheduled audit)
Federal Law of December 26, 2008 No. 294-FZ "On the protection of the rights of legal entities and individual entrepreneurs in the implementation of state control (supervision) and municipal control" (hereinafter - Federal Law No. 294-FZ, the audit law) are established, in particular :
1) the procedure for organizing and conducting inspections of legal entities, individual entrepreneurs authorized by state control (supervision), municipal control;
2) the procedure for the interaction of bodies authorized to exercise state control (supervision), municipal control, with the organization and conduct of inspections;
3) the rights and obligations of bodies authorized to implement state control (supervision), municipal control, their officials when conducting inspections;
4) the rights and obligations of legal entities, individual entrepreneurs in the implementation of state control (supervision), municipal control, measures to protect their rights and legitimate interests.
Organization and conduct of the planned audit
The subject of the planned audit is the legal entity, an individual entrepreneur in the process of carrying out the activities of the aggregate of the mandatory requirements and requirements established by municipal legal acts, as well as the compliance of the information contained in the notice of the beginning of the implementation of certain types of entrepreneurial activities, mandatory requirements.
Planned checks are carried out on the basis of the state control (surveillance), municipal control authorities in accordance with their powers of annual plans.
An annual consolidated plan for conducting planned inspections is formed by the Prosecutor General's Office of the Russian Federation and is posted on the official website of the Prosecutor General's Office of the Russian Federation on the Internet network until December 31 of the current calendar year. The consolidated inspection plan for 2017 is posted at: http://plan.genproc.gov.ru/plan2017/.
Planned checks are carried out more than 1 time in 3 years, except in cases:
- the implementation of activities in the field of health care, education, in the social sphere, in the field of heat supply, in the field of electric power industry, in the sphere of energy saving and increasing energy efficiency. In relation to legal entities, individual entrepreneurs operating in the above areas, planned checks can be carried out at least 2 times every 3 years.
The list of activities, with respect to the implementation of which scheduled inspections are carried out with the established periodicity, approved by the Decree of the Government of the Russian Federation of November 23, 2009 N 944.
- implementation of activities, with regard to the inspections of which the risk-oriented approach is applied. In this case, the frequency of scheduled inspections is established by the Regulations on the specific type of control (supervision), depending on the classification of the control object (supervision) to a certain category of risk or a specific hazard class.
The basis for the inclusion of the annual plan - the expiration of 3 years from the day:
- state registration of a legal entity, IP;
- ending with the latest planned audit of a legal entity, IP;
- she began implementing a legal entity, entrepreneurial entrepreneurial activities in accordance with the presented notice of the beginning of the implementation of certain types of entrepreneurship in the event of work or provision of services requiring the submission of the specified notice.
The list of works and services in the composition of certain types of entrepreneurial activities, the form and procedure for submitting a notice-plane check is carried out in the form of a documentary audit and (or) on-site inspection in the manner prescribed by Art. 11 and 12 of the Law on Checks. Approved by the Decree of the Government of the Russian Federation of July 16, 2009 N 584 (Ed. dated 04.03.2017) "On the notification order to start the implementation of certain types of entrepreneurial activities."
The provision on the specific form of supervision (control) may be provided for the obligation of use when conducting a planned inspection by the official of the state control authority (supervision), the authority of the municipal control of verification sheets (lists of control issues), the requirements for which the Decree of the Government of the Russian Federation dated 13.02.2017 N 177.
Checklists include lists of questions, the answers to which unequivocally indicate the observance or non-compliance with the legal entity, the IP of the mandatory requirements that make up the subject of verification. The approved forms of verification sheets are subject to publication on the official websites of regulatory authorities.
On holding a planned audit, the legal entity, the IP is notified by the state control authority (supervision), the authority of the municipal control no later than 3 working days before it began through the direction of a copy of the order or the order of the manager, Deputy Head of the Supervisory Authority on the start of the scheduled inspection by registered mail With a notice of delivery and (or) through an electronic document signed by a strengthened qualified electronic signature and aimed at the address of the e-mail of a legal entity, IP, if such an address is contained in the EGRUL, JRIP either was previously represented by a legal entity, IP to state control authority (supervision ), the organ of municipal control, or otherwise affordable way.
Organization and carrying out unscheduled verification
The subject of an unscheduled inspection is the observance by the legal entity, IP in the process of carrying out the activities of mandatory requirements and requirements established by municipal legal acts, the implementation of the prescriptions of state control bodies (supervision), municipal control bodies, carrying out measures to prevent harm to life, health care, and harm animals, Plants, the environment, the objects of the cultural heritage of the People's Russian Federation, museum subjects and museum collections included in the Museum Fund of the Russian Federation, especially valuable, including unique, documents of the Archival Foundation of the Russian Federation, documents with a special historical, scientific, cultural significance in The composition of the National Library Fund, to ensure the security of the state, to prevent the emergencies of natural and man-made emergencies, to eliminate the consequences of such harm.
Grounds for carrying out unscheduled verification:
- The expiration of the execution of the legal entity, the IP of the previously issued prescription to eliminate the identified violation of the mandatory requirements and (or) the requirements established by municipal legal acts.
- Admission to the state control body (supervision), the body of the municipal control of the statement from a legal entity or IP on the provision of legal status, a special permit (license) for the right to implement certain types of activities or permission (coordination) to carry out other legally significant actions.
- motivated representation of an official of the supervisory authority on the results of analyzing the results of measures to control without interaction with entrepreneurs, consideration or preliminary verification of the considerations of citizens, IP, legal entities, information from state authorities, local governments, from the media On the following facts:
a) the emergence of the threat of causing harm to life, the health of citizens, harm animals, plants, the environment, the objects of the cultural heritage of the people of the Russian Federation, the subjects of the Museum Fund of the Russian Federation, especially valuable documents of the Archival Fund of the Russian Federation, documents of the National Library Fund, state security, as well as the threats of emergency situations natural and technogenic nature;
b) causing harm to the above objects, as well as emergency situations of natural and man-made;
An unscheduled on-site inspection of legal entities, IP on the grounds listed in subparagraphs "A" and "B" is carried out by state control authorities (supervision), municipal control authorities after coordination with the prosecution authority at the place of the activities of such legal entities, individual entrepreneurs.
c) violation of consumer rights (in the case of appeal to the authority implementing the Federal State Supervision in the field of consumer rights protection, citizens, the rights of which are violated, provided that the applicant has applied for protection (restoration) of its violated rights to the entrepreneur and such an appeal was not considered or the applicant's claims were not satisfied);
2.1) Identification during activities without interaction with entrepreneurs in the implementation of types of control (supervision), in respect of which the risk-oriented approach, the parameters of the business of the entrepreneur, the correspondence of which or the deviation from which according to the approved risk indicators is the basis for conducting an unscheduled verification.
- the order (order) of the head of the state control body (supervision), published in accordance with the instructions of the President of the Russian Federation, the Government of the Russian Federation and on the basis of the requirement of the prosecutor to conduct an unscheduled inspection in the framework of the supervision of the laws of the laws on the prosecution authorities and appeals.
Anonymous appeals can not serve as a basis for carrying out unscheduled inspection. If there is reasonable doubts in the authorship of the appeal or application, the official person of the controller is obliged to take reasonable measures to establish a faced person.
When considering appeals and applications, the results of the consideration of the previously received such appeals and applications, as well as the results of previously conducted measures to control the relevant legal entities, IP were required.
In the absence of reliable information about the person, which made a violation of mandatory requirements, sufficient data on impaired compulsory requirements may be pre-verifying the information received. During the preliminary verification, the following measures are taken:
- request for additional information and materials in individuals who sent statements, appeals that submitted information;
- consideration of documents of a legal entity, the IP, which are at the disposal of the controlling authority;
- if necessary, measures are carried out on control carried out without interaction with entrepreneurs and without imposing on these persons, the obligation to submit information and fulfill the requirements of the regulatory authorities;
- the request for owners of explanations in relation to the information received, but the presentation of such explanations and other documents is not mandatory.
An unscheduled check is carried out in the form of a documentary and (or) on-site inspection.
As a general rule, the legal entity, the IP are notified by the state control authority (supervision), the authority of the municipal control on carrying out unscheduled inspection at least 24 hours before it started by any accessible way, including through an electronic document signed by a strengthened qualified electronic signature and aimed at At the address of the e-mail of a legal entity, IP, if such an address is found to the EGRUL, JRIP either was previously represented into a controller.
Checked persons are not notified of the start of unscheduled field inspection in the following cases:
- if, as a result of the activities of the entrepreneur, the health of citizens, harm, plants, the environment, the objects of cultural heritage of the people of the Russian Federation, museum subjects and museum collections included in the Museum Fund of the Russian Federation, especially valuable, including unique, documents, especially valuable, including The Archival Foundation of the Russian Federation, documents with a special historical, scientific, cultural significance, which is part of the National Library Fund, the Security of the State, and may arise or may arise emergency situations of natural and man-made nature;
- when organizing and conducting measures for state supervision in the field of ensuring the quality and safety of food, materials and products for entrepreneurs carrying out food products, and (or) the turnover of food products, and (or) the provision of catering services (part 2 . 13 of the Federal Law of 02.01.2000 N 29-FZ "On the quality and safety of food");
- in case of identifying officials of the antimonopoly violations, as a result of the observation of compliance with mandatory requirements (part 6, Article 35.1 of the Federal Law of March 13, 2006, N 38-FZ "On Advertising");
- in other cases established by law.
Duration of verification
The deadline for each of the inspections (documentary and exit) can not exceed 20 working days.
With respect to one small business entity, the total deadline for the planned field checks may not exceed:
- 50 hours per year - for a small enterprise;
- 15 hours a year - for microenterprise.
In exceptional cases (if necessary, difficult and (or) long-term research, tests, special examinations and investigations on the basis of motivated proposals of officials of the controlling body conducting an exit planned audit), the period of field planning check can be extended by the head of this authority:
- no more than 20 working days;
- no more than 50 hours against small enterprises;
- no more than 15 hours against microenterprises.
The term of documentary and field inspections in relation to a legal entity, which operates in the territories of several subjects of the Russian Federation, is established separately for each branch, representation, a separate structural division of a legal entity, while the total test date cannot exceed 60 working days.
Entrepreneur rights when conducting verification
Head, other official or authorized representative of a legal entity, IP, his authorized representative during verification is entitled to:
- directly attend checks, give explanations on issues related to the subject of verification;
- receive from state control (supervision), the authority of municipal control, their officials information that refers to the subject of verification and the provision of which is provided for by this audit law;
- to get acquainted with documents and (or) information obtained by state control authorities (supervision), bodies of municipal control within the framework of interdepartmental information interaction from other state bodies, local governments or subordinate to state authorities or local government organizations, which are at the disposal of these documents and (or) information;
- submit documents and (or) the information requested within the framework of interdepartmental information interaction, to the state control body (supervision), the municipal control body on its own initiative;
- get acquainted with the results of the inspection and point out in the act of checking about their familiarization with the results of inspection, consent or disagreement with them, as well as with individual actions of officials of the state control authority (supervision), the organ of municipal control;
- appeal against the actions (inaction) of officials of the state control body (supervision), the authority of the municipal control, which caused a violation of the rights of a legal entity, an individual entrepreneur during verification, in administrative and (or) judicial procedure in accordance with the legislation of the Russian Federation;
- attract an authorized under the President of the Russian Federation to protect the rights of entrepreneurs or authorized to protect the rights of entrepreneurs in the subject of the Russian Federation to participate in verification;
- other rights in accordance with Chapter 3 of the Law on Checks.
Restrictions on checking
During the inspection, officials of the state control authority (supervision), the authority of the municipal control is not entitled:
- verify the fulfillment of mandatory requirements and requirements established by municipal legal acts if such requirements do not apply to the authority of the state control body (supervision), the authority of the municipal control, on behalf of which these officials operate;
1.1) Check the fulfillment of the requirements established by the regulatory legal acts of the executive authorities of the USSR and the RSFSR, as well as the fulfillment of the requirements of regulatory documents, the obligation of which is not provided for by the legislation of the Russian Federation;
1.2) to verify the fulfillment of mandatory requirements and requirements established by municipal legal acts not published in the established legislation of the Russian Federation;
- to carry out a planned or unscheduled field inspection in the absence of a managerial, other official or an authorized representative of a legal entity, IP, his authorized representative, with the exception of the case:
- inspections on the fact of causing harm to life, health care, harm animals, plants, environment, cultural heritage sites (historical and cultural monuments) of the Peoples of the Russian Federation, state security;
- checks on the fact of emergency situations of natural and man-made;
- checks compliance with the requirements of land legislation in cases of proper notification of landowners, land users, landowners and land tenants;
- require submission of documents, information, product samples, samples of the survey of environmental objects and objects of the production environment, if they are not objects of verification or do not refer to the subject of verification, as well as withdraw the originals of such documents;
- select product samples, survey of environmental objects and objects of the production environment for conducting their research, tests, measurements without registration of protocols on the selection of these samples, samples in accordance with established form and in an amount exceeding the norms established by national standards, sampling rules, samples and samples and methods of their research, tests, measurements, technical regulations or in force to their entry into force of other regulatory technical documents and rules and methods of research, tests, measurements;
- disseminate information obtained as a result of the inspection and component of the state, commercial, official, other secretly protected by law, except in cases provided for by the legislation of the Russian Federation;
- exceed the deadlines for the inspection;
- carry out issuance to legal entities, the IP of the prescriptions or proposals for conducting control measures for their account;
- require a legal entity, an individual entrepreneur submission of documents and (or) information, including permits that are at the disposal of other state bodies, local governments or subordinate to state bodies or local governments of organizations included in the list of the Government of the Russian Federation;
- require from a legal entity, an individual entrepreneur submission of documents, information before the date of the beginning of the audit. State control authority (supervision), the organ of municipal control after the adoption of the order or order to conduct an audit is entitled to request the necessary documents and (or) information within the interdepartmental information interaction.
The procedure for making the results of the inspection
According to the results of the inspection by officials of the state control authority (supervision), the authority of the municipal control, conducted by the audit, is drawn up in a prescribed form in 2 copies.
In the check act, indicate:
- date, time and place of drawing an act of verification;
- the name of the state control (supervision) or the organ of municipal control;
- date and number of the order or order of the leader, Deputy Head of the State Control Body (Supervision), Municipal Control Organ;
- surnames, names, patronymic and positions of an official or officials who conducted an inspection;
- the name of the audited legal entity or the surname, the name and patronymic of the IP, as well as the surname, name, patronymic and the position of the head, other official or the authorized representative of the legal entity, the authorized representative of the IP present during the inspection;
- date, time, duration and place of verification;
- information on the results of the inspection, including the impaired violations of the required requirements and the requirements established by municipal legal acts, on their nature and persons who made these disorders;
- information about familiarizing or refusing to get acquainted with the act of verification of the head, other official or an authorized representative of a legal entity, IP, his authorized representative who were present during the inspection, on the presence of their signatures or to refuse to make a signature, as well as information on logging accounting for verification checks about the verification or on the impossibility of making such a record due to the lack of a legal entity, the individual journal IP;
- signs of an official or officials who conducted a check.
To the act of verification attached:
- protocols for the selection of product samples, samples of the survey of environmental objects and objects of the production environment;
- protocols or imprisonment of research, tests and examinations;
- explanations of employees of a legal entity, IP workers who are responsible for violation of mandatory requirements or requirements established by municipal legal acts;
- filled according to the results of the verification checklist (list of control questions), if the check was carried out using the checklist (the list of control issues);
- prescriptions to eliminate the identified violations and otherwise related documents or copies of them.
The audit report is drawn up immediately after its completion in 2 copies, one of which with copies of applications is awarded to the head, other official or authorized representative of a legal entity, IP, his authorized representative on receipt of review or refusal to get acquainted with the act of verification. The audit report can also be sent by registered mailing or in the form of an electronic document signed by a strengthened qualified electronic signature.
In exceptional cases (if it is necessary to obtain conclusions on the results of the research, tests, special investigations, examinations) on the results of the inspection, tests, special investigations, not exceeding 3 working days after the completion of control measures.
Journal of Accounting Checks
Legal entities, IP is entitled to keep the journal of accounting for a model form, approved by the Order of the Ministry of Economic Development of the Russian Federation of April 30, 2009 No. 141.
In the journal of inspections, officials of the state control authority (supervision), the authority of the municipal control is recorded on the verification, containing the following information:
- the name of the state control (supervision), the organ of municipal control;
- the start and end date of the inspection;
- checking time;
- legal grounds;
- goals, tasks and subject of verification;
- identified violations and issued prescriptions;
- families, names, patronymic and positions of an official or officers who conduct inspection, his or their signatures.
The checkbook magazine must be flashed, numbered and certified by the seal of a legal entity, IP (if printing). In the absence of check-in logs in the verification act, the appropriate entry is made.
Objections on the audit act
In case of disagreement with the facts, conclusions, suggestions set forth in the act of verification, or with a prescribed prescription to eliminate the violations of violations, a legal entity (IP) within 15 days from the date of receipt of the audit act is entitled to submit to the appropriate authority of state control (supervision), the municipal authority Control in the written form of objection on an act of verification and (or) issued a prescription to eliminate the violations of violations in general or its individual provisions. At the same time, the entrepreneur has the right to attach documents to such objections, confirming the validity of such objections, or their certified copies.
Appeal of the results of the inspection
The results of the inspection conducted by the state control authority (supervision), the body of municipal control with a gross violation of the requirements established by the Law on Checks on the Organization and Checks, cannot be evidence of violation by the legal entity, the IP of the mandatory requirements and requirements established by municipal legal acts and are subject to cancellation supervisory authority of state control (supervision) or court on the basis of a legal entity statement, IP.
Rude violations are (Part 2 of Art. 20 of the Law on Checks):
- lack of grounds for conducting a scheduled inspection;
- violation of the notification of the inspection;
- attracting measures to control not accredited in the prescribed manner legal entities, IP and not certified in the prescribed manner;
- lack of grounds for carrying out unscheduled field checks;
- lack of coordination with the bodies of the prosecutor's office unscheduled on-site inspection regarding legal entity, IP;
- violation of the timing and time of planned field checks against small business entities;
- conducting an inspection without an order or order of the head, Deputy Head of the State Control Authority (Supervision), the organ of municipal control;
- requirement of documents not related to the subject of verification;
- exceeding the deadlines for inspections;
- failure to submit an act of verification;
- carrying out a scheduled inspection not included in the annual plan for conducting planned inspections;
- participation in conducting inspections of experts, expert organizations consisting of civil law and labor relations with legal entities and IP for which inspections are conducted.
check period
Watch what is "verification period" in other dictionaries:
the period of verification - the time interval during which the availability of the useful signal at the entrance of the subject is carried out ... ... Technical Translator Reference
test; The test period is a judicial procedure, during which the will is approved and approved by the Contractor (Executor) or Administrator (Administrator), to execute the will of the deceased ... Financial and Investment Dictionary
period - 2.18 Period: Duration of time. Source: GOST ISO 8601 2001: System of standards according to information, library and publishing. Presented ... Dictionary-directory of terms of regulatory and technical documentation
Tax repeat checks - It is prohibited to carry out the tax authorities by repeated field tax inspections according to the same taxes payable or paid by the taxpayer (payer of the collection) for the already proven tax period, except in cases ... ... Encyclopedic dictionary-directory of the enterprise leader
measurement period - 3.3 Measurement period: The time interval during which there is a continuous collection of data on the vibration of the building. Source: GOST R 52892 2007: Vibration and blow. Vibration of buildings. Vibration measurement and evaluation of its impact on the design ... Dictionary-directory of terms of regulatory and technical documentation
The act of an on-site tax audit - in the tax audit certificate, documented facts of tax offenses, identified during the inspection, or the lack of such, as well as the conclusions and suggestions of verifies to eliminate the identified violations and references to ... Encyclopedic Dictionary-Directory
The act of an on-site tax audit is drawn up in accordance with the procedure established by the instruction of the Ministry of the Russian Federation for taxes and fees from 10 Apr. 2000 No. 60 "On the procedure for compiling an act of field tax audit and production in the case of violations of legislation on taxes and fees". ... ... Financial and credit encyclopedic dictionary
test for the annular check - the test sequence used in the evaluation validation in the ring check mode. Estimation of reliability is carried out by comparing the transmitted and accepted sequence and counting of the number of errors found over the entire period ... ... Certificate of Technical Translator
audit program (verification) - 3.9.2 Audit program (verification) (EN Audit; FR Audit): a set of one or more audits (inspections) (3.9.1) scheduled for a specific period of time and aimed at achieving a specific purpose. Source: GOST R ISO 9000 2001: ... ... ... Dictionary-directory of terms of regulatory and technical documentation
Tax Inspection - (Tax Inspection) Tax Inspection Concept, Tax Authority System, Taxation Information on the concept of Tax Inspection, Tax Authority System, Taxation Content Content Development Taxation in Historical Chronicle ... ... Investor Encyclopedia
Checked period
According to Art. The 89 Tax Code of the on-site inspection may be covered by any periods over the past three calendar years preceding the year of verification.
Example. For example, in January 2010, the tax authorities can verify the correctness of the calculations with the budget for income tax for 2007, 2008 and 2009. Control the calculations on this tax for 2006 and previous years they are no longer entitled.
If the tax inspectorate checked the period that it is not entitled to check, and decided to finish the firm, contact the court: you will win the case.
Example. In April 2005, the tax inspectorate conducted an on-site inspection of one of the joint-stock companies in Yaroslavl. The inspection found that the firm did not fully benefit the income tax in the period before January 1, 2002. According to the results of the inspection, the tax authorities fined the company for a large amount and demanded to pay arreed. The firm with the decision of the inspectors did not agree and appealed to the arbitration court. The judges were satisfied with the inspection, because the inspection did not have the right to detach the tax and collect a fine with arrears, which was formed outside the period being checked (Resolution of the FAS of the Volga-Vyatka district of April 24, 2006 N A82-4687 / 2005-15).
Please note: it is forbidden to conduct repeated field checks according to the same taxes for the same tax period (art. 89 of the Tax Code of the Russian Federation).
The ban on repeated checks according to the same taxes in the same period does not apply to three cases. Re-checking on the same issues can be carried out:
- if it is caused by the liquidation or reorganization of the company;
- if it holds a higher tax authority to control the work of subordinates;
- If the firm filed a refined declaration, in which the tax amount turned out to be less than previously stated.
Procedure for conducting verification
Tax inspectorate came to you with check. What should be paid attention to first?
First of all, on the basis of Art. 91 of the Tax Code You are entitled to refuse to employees of inspection in access to our premises if they do not make you your official certificates and decisions on checking.
A visiting check is carried out on the basis of the decision of the head or deputy head of the tax inspectorate. The form of decision was approved by the Order of the Federal Tax Service of Russia of December 25, 2006 N SAE-3-06 / [Email Protected]
Here is an example solution:
Solution N -
on holding an on-site tax audit
————————- —————
(Place of compilation) (date)
Based on Article 89 of the Tax Code of the Russian Federation
head (Deputy Head)
Inspection of the Federal Tax Service N 12 G. Serpukhova
(Name of the tax authority)
Andreev A.A.
(surname, initials)
Society
1. Assign an exit tax check -------
limited Liability "Passive" (LLC "Passive"),
(full and abbreviated name of the organization, INN / CAT
or full and abbreviated name of the organization and branch
(representative offices) of the organization, INN / CPP; FULL NAME. Physical
persons, TIN)
in accordance with paragraph 1 of Art. 89 Tax Code of the Russian Federation
(indicates the basis of conducting an exit tax audit
in accordance with Article 89 of the Tax Code of the Russian
Federations in case of re-outbound tax
checks: "In accordance with sub-clause I clause 10 of Article 89
Tax Code of the Russian Federation in the order of control
hasional tax authority for activities ________________
(indicates the name of the tax authority held
check) "or" In accordance with subparagraph 2 of paragraph 10 of Article 89
Tax Code of the Russian Federation in connection with the submission
updated __________________ (the name of the tax
declarations) in which the amount of tax is indicated, less
previously stated, "either in the case of an exit tax
checks in connection with the reorganization or liquidation of the organization:
"In connection with the reorganization of the organization" or "in connection with the liquidation
organizations ")
on issues of correctness of calculation and timeliness of payment
(retention, transfer) taxes and fees: ______________________
on value added tax
(indicates a list of verified taxes and fees or the indication
to carry out an exit tax audit "For all taxes
and fees ")
01.01.2008 01.12.2008
for the period C ----- on ------.
(date) (date)
senior state
2. Instruct the inspection ----------
tax Inspector Petrova O.I. (Head)
(posts, Full name of the tax authority indicating
head of the audit group (brigades) and employees of the authority
internal affairs)
and the state tax inspector Ivanov I.I.
Head (Deputy Head)
state Counselor
civil service
Russian Federation 1 class Andreev Andreev Andrei Andreevich
—————————— ——— ————————
(CHIN) (signature) (Full name)
Place of seal
With the decision on holding an exit tax audit:
general Director of Passive LLC Vasilyev Vasily Vasilyevich
(Position, Full name. Head of the Organization (its branch or
representative offices) or F.O.O. individual)
(Full name of their representative)
————— —————
(date) (signature)
Any inconsistencies of the presented solution to the established form give you the right not to let inspecting into our premises. If possible, make copies from submitted documents. If you doubt their authenticity - call the tax inspection to find out if your employees are really in front of you.
Attention! If you refused to be checked in admission, the tax authorities are entitled to independently determine the amounts of taxes that you must pay. This is done on the basis of their data on your activity or by analogy with other taxpayers (Article 31 of the Tax Code of the Russian Federation).
In addition, the tax authorities may compile a protocol on administrative violation and send it to the district or world judge.
Attention! The judge is entitled to finish the head of the company or the entrepreneur in the amount of 1000 to 2000 rubles., Other employees - in the amount of 500 to 1000 rubles. (paragraph 1 of Art. 19.4 Administrative Code of the Russian Federation).
Since the admission of tax inspection officers to your room, they are entitled to make all the actions provided for during the field inspection:
- inspect any premises;
- interrogate witnesses;
- require the submission of the necessary documents;
- carry out the secession of documents and objects;
- to carry out an inventory of property;
- Appoint examination.
The Tax Code of the Russian Federation establishes the rules for the implementation of all these actions. The evidence taken by the tax inspectorate with the rules violation cannot be used in court.
Tax verification more than three years
Julia Vasilyeva
head of the Group for Accreditation of Foreign Representative Offices
Tax verification more than three years
The law in some cases allows for inspections and incurring liability for violation of legislation, even if the period to be controlled within the framework of the on-site tax audit exceeds three calendar years.
Article 87 of the Tax Code of the Russian Federation provides that in order to monitor compliance with the taxpayer, payer of fees or tax agent of tax laws and fees, the tax authorities are entitled to conduct exit and cameral checks.
Clause 1 Art. 88 of the Tax Code of the Russian Federation it is indicated that the period specified in the declator submitted by the taxpayer submitted to the taxpayer submitted by the taxpayer submitted as part of the reader control.
The period to be controlled within the framework of the field inspection is established by paragraph 4 of Art. 89 NK RF. It should not exceed the three calendar years preceding the year, which made a decision on conducting an audit, unless otherwise provided by Art. 89 NK RF.
In this article, we propose to consider the most "other" cases, upon the occurrence of which the tax authorities are entitled to monitor the correctness of the calculation and timeliness of payment of taxes for the periods exceeding the established three years from the date of decision on conducting a departure check.
The decision to hold an exit tax audit LLC "Iks" was made on December 29, 2012. The taxpayer received this decision on January 11, 2013. What are the limits of the period to be controlled by the tax authority as part of this field tax audit? According to the literal interpretation of paragraph 4 of Art. 89 Tax Code of the Russian Federation Tax authorities have the right to verify the correctness of the calculation and timeliness of taxpayer tax payer "IKS" for the period starting January 01, 2009.
Please note that the fact that the decision to conduct a check was received by the taxpayer not in the year in which it was made, but in the following, does not affect the verification of the maximum three-year long-term period.
This conclusion is confirmed by the materials of judicial practice (Resolution of the FAS of the North-Western District of 06/22/2012 No. A05-14239 / 2010).
Also should be taken into account explanation of the Plenum of the Russian Federation (paragraph 2 of paragraph 27 of the decisions of 28.02.2001 No. 5), according to which the norm of paragraph 4 of Art. 89 of the Tax Code of the Russian Federation establishes only pressure constraints when determining the tax authority of the taxpayer's past activity, which can be covered by the inspection, and does not provide a ban on conducting tax periods of the current calendar year.
Exception of the general rule about a period that can be covered by an on-site tax audit provided for Art. 89 of the Tax Code of the Russian Federation is contained in para. 3 p. 4 of this article and is a case of a refined declaration with a taxpayer within the framework of the relevant exit tax audit. This exception frees the controlling body from the limit three-year limit of the test period and provides the right to conduct an on-site inspection for how much long-time period, for which the refined declaration is presented.
It should be noted that the formulation of the norm under consideration is "within the framework of the relevant exit tax audit" - allows certain options for the behavior of the taxpayer and allows the company to try to limit the possibility of expanding the boundaries of the period of the period. So, from the literal interpretation it follows that the exception can only be applied if the "clarified" was filed directly during the exit tax audit.
The tax authorities, according to the explanations of the Federal Tax Service of Russia, presented in the letter dated 29.05.2012 No. AC-4-2 / \u200b\u200b8792, believe that the moment of submission of the updated declaration (during the field tax audit, before it, after conducting), to apply the norm The values \u200b\u200bdo not have, and the field check can be carried out for the period specified in the "clarified" greater than three years from the date of the decision to conduct an audit, unless the relevant period was not previously covered by the on-site tax audit. At the same time, there is a judicial practice when the courts of several instances took the side of the taxpayer.
Example from practice:
"On August 24, 2009, the head of the inspection was made decision No. 58/28 on the conduct of an exit tax audit LLC Rossban" RosSban "on the correctness of the calculation and timeliness of payment (retention, transfer) of all types of taxes paid to them and fees, as well as insurance premiums on the OPS - For the period from January 1 to December 31, 2008.
Clarified No. 3 Tax Declaration on Profit Tax In the first quarter of 2005 was represented by the Company in the inspection 12.03.2008, that is, three months before the start of the on-site tax audit 2005-2007, a designated decision of 06/25/2008 No. 31. At the same time, the decision No. 58/28 (with amendments and additions) does not contain guidelines for the exit tax audit regarding the 2005 tax period, including in the first quarter of 2005.
Under such circumstances, the court of first instance came to the reasonable conclusion that the disputed refined declaration was subject to research and evaluation when conducting a challenge tax audit of the Declaration or when conducting an on-site inspection of the period to which it belongs (2005), and as a consequence of the absence of The tax authority of legal grounds for checking the first quarter of 2005 as part of the inspection for the period from January 1 to December 31, 2008. (Resolution of the Thirteenth Arbitration Court of Appeal dated 05/30/2011 No. A21-8116 / 2010).
Another "exceptional case" specified in Art. 89 of the Tax Code of the Russian Federation, is the presentation of the refined declaration by the taxpayer, in which the tax amount is adjusted towards a decrease (paragraphs 2 of paragraph 10 of Art. 89 of the Tax Code of the Russian Federation).
Thus, when submitting a refined declaration with the amount of tax to a decrease in the tax authorities have the right to re-enter the tax audit in which the period specified in the "clarified" exceeding the limits of a three-year pressure period.
Also, residents are subject to exception to the general rule, excluded from a single register of residents of a special economic zone in the Kaliningrad region. The features of the exit tax audits against them are defined by Art. 288.1 and 385.1 of the Tax Code of the Russian Federation (paragraph 16.1 of Art. 89 of the Tax Code of the Russian Federation).
The limitation of three years in conducting inspections does not apply to taxpayers and fees payers paid when applying a special tax regime established by ch. 26.4 of the Tax Code of the Russian Federation, when implementing product sharing agreements. This feature is directly fixed by Art. 346.42 of the Tax Code of the Russian Federation, which states that any period of the entire period of the agreement on the sale of products starting from the year of the agreement may be covered by an on-site tax audit.
Thus, the following cases can be distinguished when the tax authorities have the right to check the periods exceeding three years:
| No. p / p | Exceptions | Basis |
|---|---|---|
| 1 | Presentation by the taxpayer of the refined tax declaration within the framework of the relevant field tax audit. | Paragraph 3 of paragraph 4 of Art. 89 NK RF |
| 2 | Re-field check in connection with the submission of a refined tax declaration by the taxpayer, which indicates the amount of tax in the amount less than the previously stated. | Subparagraph 2 of paragraph 10 of Art. 89 NK RF |
| 3 | Conducting a departure inspection of a resident excluded from the register of a special economic zone in the Kaliningrad region, in terms of income tax and property tax on the property of organizations, provided that the decision to appoint such an inspection was made no later than three months from the date of payment of the relevant tax. | Clause 16.1 of Art. 89 NK RF |
| 4 | Conducting a taxpayer checking, which applies a special tax regime when performing a product sharing agreement. | Clause 1 Art. 346.42 of the Tax Code of the Russian Federation |
Verification of IP, which have already stopped their activities
In connection with the increase in January 2013, the amount of deductions to the Pension Fund twice, many individual entrepreneurs decided to stop working. They believe that if they received certificates of termination, deregistration in the IFSN and an extract from the igrip, then the regulatory authorities will never bother them for the correctness and timeliness of taxes (fees) for the period of their activities as an IP. However, it is not. Despite the fact that the individual no longer has the status of an individual entrepreneur, it continues to remain a taxpayer and his obligation to pay taxes and fees when leaving individual entrepreneurship does not stop.
The foundations of the occurrence, changes and termination of the obligation to pay the tax or collection are established by Art. 44 NK RF. According to paragraph 3 of this article, the obligation to pay tax and (or) is terminated:
- with the payment of tax and (or) collecting taxpayer, a payer of the collection and (or) a member of the consolidated group of taxpayers in cases provided for by the Tax Code of the Russian Federation;
- with the death of an individual - a taxpayer or declaration of him deceased in the manner established by the civil procedural legislation of the Russian Federation; clarified
- with the liquidation of the taxpayer organization after all settlements with the budget system of the Russian Federation in accordance with Art. 49 of the Tax Code of the Russian Federation;
- with the emergence of other circumstances with which the legislation on taxes and fees binds the termination of the obligation to pay the appropriate tax or collection.
As can be seen, this rate does not provide for the fact of the end of the individual entrepreneurial activity as the basis for the termination of the obligation to pay the tax (collection).
Moreover, PP. 8 p. 1 Art. The 23 Tax Code of the Russian Federation provides for the obligation of taxpayers for four years to ensure the safety of accounting and tax accounting and other documents necessary for calculating and paying taxes, including documents confirming the receipt of income, expenditures (for organizations and II), and payment ( Hold) taxes. Termination of entrepreneurial activity does not exempt the former entrepreneur from this duty.
Important in work:
- The taxpayer has the right to hold reconciliation with the tax authority and for a period that exceeds three years.
- The loss of the status of the entrepreneur does not mean that the tax authorities will never be able to check the correctness of taxation for the period of entrepreneurial activity for a former individual entrepreneur.
There is an opinion:
- The inspection has the right to conduct an on-site inspection for the period that has not previously been checked and for which the "clarified" was filed, even if it passed more than three years. Therefore, feeding the "clarified", it is necessary to calculate the time frame.
- In practice, not everyone is checked with the same regularity: someone annually, and someone every few years. And yet, the tax authorities are trying to prevent "dead zones", that is, such situations where the firm has not been checked for more than three years and periods that are not entitled to check no longer. Therefore, if you did not check more than three, wait - wait for an on-site check.
Who are checked
Who will come first?
Rostrude refers to an organization or individual entrepreneur to a certain category of risk. The higher the risk category, the more often checks will be conducted:
As we see, it is most often checked by organizations related to a high risk category. The list of employers whose activities are classified as high risk, posted on the Rosager website.
Officials of state control authority (supervision) before conducting a planned inspection are obliged to clarify the leader, another official or authorized representative of a legal entity, an individual entrepreneur, its authorized representative of the provisions of Art. 26.1 of the Federal Law of December 26, 2008 No. 294-FZ "On the protection of the rights of legal entities and individual entrepreneurs in the implementation of state control (supervision) and municipal control" (as amended on 04/18/2018; further - Federal Law No. 294-FZ).
To whom Git will not come?
From January 1, 2016 to December 31, 2018, planned audits are not conducted with regard to legal entities, individual entrepreneurs, assigned in accordance with the provisions of Art. 4 of the Federal Law of July 24, 2007 No. 209-FZ "On the development of small and medium-sized businesses in the Russian Federation" to small businesses (hereinafter referred to as SMP), with the exception of legal entities, individual entrepreneurs carrying out activities provided for by Part 9 of Art. 9 of Federal Law No. 294-FZ (Social Sphere, Health, Education, Heating, Electric Power Industry, Energy Saving and Energy Efficiency).
In the case of submission to officials of the state control authority (supervision), the authority of the municipal control in conducting a planned audit of documents confirming the assignment of a legal entity, an individual entrepreneur, with respect to which a planned check is carried out to the SMP, and in the absence of grounds provided for in Part 2 of Art. 26.1 of the Federal Law No. 294-FZ, the scheduled inspection ceases, as is the corresponding act.
Note!
Conduct a planned verification with violation of the requirements of Art. 26.1 of Federal Law No. 294-FZ in relation to the SMP is a gross violation of the requirements of the legislation on state control (supervision) and municipal control and entails the invalidity of the test results as conducted with gross violations.
Does Git checks the project to extend the moratorium on the scheduled inspections to 2022 for medium-sized entrepreneurs?
Currently, a project is being prepared for the extension of the moratorium on scheduled inspections against the subjects not only small, but also of secondary entrepreneurship until 2022, but it will affect this change only those inspections that will be carried out without the use of a risk-oriented approach. Therefore, it will not be extended to check the git of moratorium, since the planned checks since 2018 are carried out using a risk-oriented approach.
Can a labor inspector conduct a planned test of an organization related to SMP?
Yes, maybe in a clearly defined law case:
If earlier in relation to the employer:
- a decree on the appointment of administrative punishment for the commission of a gross violation, determined in accordance with the Codex of the Russian Federation on Administrative Offenses (hereinafter referred to as the Code of Administrative Offenses of the Russian Federation), or administrative punishment in the form of disqualification or administrative suspension of activities was carried out.
- or decided to suspend and (or) cancellation of the license issued in accordance with the Federal Law of 04.05.2011 No. 99-FZ "On the licensing of certain types of activities";
If from the date of the end of the inspection, according to the results of which such a decision was made or a decision was made, less than three years have passed.
Note!
In the formation of an annual inspection plan for state control authority (supervision), it is entitled to decide on the inclusion in the annual plan for conducting planned verification checks on such employers on the grounds provided for by Part 8 of Art. 9 of Federal Law No. 294-FZ, as well as other federal laws that establish the characteristics of the organization and conducting inspections.
At the same time, the annual plan for conducting planned inspections will indicate information on the specified ruling or decision, the date of their entry into force and the expiration date of the inspection, according to the results of which the ruling was made or decided.
For your information
These conditions apply regardless of whether a violation was committed in (that is, it is not necessarily a violation of labor legislation), which caused such severe punishments.
Is it possible to eliminate the organization from the inspection plan?
Employers have the right to submit to the territorial body of Rostrud a statement on the exclusion of an organization from the annual plan for conducting planned inspections, if it is believed that it is included in the annual plan in violation of the provisions of Art. 26.1 of Federal Law No. 294-FZ.
The rules for filing and consideration of the application for the exclusion of verification in relation to a legal entity, an individual entrepreneur from the annual plan for conducting planned inspections approved by the Decree of the Government of the Russian Federation of November 26, 2015 No. 1268. These rules establish:
- application procedure;
- the list of documents attached to it confirming the assignment of a legal entity, an individual entrepreneur to the SMP;
- the procedure for consideration of this application, appeal to the inclusion of verification in the annual plan for the planned inspections;
- the procedure for eliminating the relevant check from the annual plan.
How to reduce risk category?
To reduce the risk category, the employer should contact the territorial body of Rostrud with the relevant statement. And if the risk category is reduced from the average to the low, the planned check in relation to such an employer will not be conducted. For example, due to a change in the category of risk from average, a planned audit on the PPO of PJSC, the Red Banner, was excluded from the planned inspection of labor in the Ryazan region from the planned inspection plan.
Note!
Even those employers in respect of whom, for the preceding year, have entered into legitimate the administrative offense, provided for by HC, can reduce the risk category. 2, 5 and 7 tbsp. 5.27 and part 5 tbsp. 5.27.1 Administrative Code, i.e., committed similar offenses, which does not quite correspond to the stated risk-oriented approach objectives.
In accordance with paragraph 13 of the criteria for attributing the activities of legal entities and individual entrepreneurs, which are employers, to a certain category of risk, the risk category of the employer can be reduced only in the absence of a decision on the administrative offense case under the legal force during the preceding year. 1, 3, 4 and 6 tbsp. 5.27 and CC. 1-4 tbsp. 5.27.1 Administrative Code for the employer. We hope that in the near future this loophole for employers who repeatedly violate labor legislation will disappear.
How are changes to the inspection plan?
In accordance with paragraph 41 of the Administrative Regulations by the Federal Service for Labor and Employment of the State Function on the Implementation of the Federal State Supervision of Compliance with Labor Legislation and other regulatory legal acts containing the rules of labor law approved by the Order of the Ministry of Labor of Russia of 30.10.2012 No. 354n (as amended . from 08.11.2017; further - administrative regulations), amending the approved annual inspection plan is allowed in the following cases:
Exclusion check from the annual plan due to:
- the inability to conduct a planned audit of the legal entity due to its liquidation, the inability to conduct an individual entrepreneur due to the termination of an individual activity as an individual entrepreneur;
- adoption by the authority of state control (supervision) of the decision on the exclusion of relevant verification from the annual plan in cases provided for by Art. 26.1 of Federal Law No. 294-FZ;
- the onset of the circumstances of force majeure;
Change the information specified in the annual plan of a legal entity or an individual entrepreneur in connection with:
- by changing the address of the location or address of the actual implementation of the legal entity or an individual entrepreneur;
- reorganization of a legal entity;
- a change in the name of a legal entity, as well as a change in the name, name and patronymic of an individual entrepreneur.
Changes to the annual plan are made by the decision of the territorial body of Rostrud. Information about the changes made to the annual plan is sent within 3 working days from the date of their introduction to the appropriate body of the prosecutor's office on paper (with a copy application in electronic form) by requesting mail with a notification of the presentation either in the form of an electronic document signed by an electronic signature, and Also posted on the official website of Rostrud in the Internet information and telecommunications network within 5 working days from the date of change.
Is a legal entity or an individual entrepreneur from the inspection plan during reorganization?
In reorganizing a legal entity, as well as in connection with the change in the address of the location or address of the actual implementation of the legal entity or an individual entrepreneur, due to the change in the name of the legal entity, as well as a change in the name, the name and patronymic of an individual entrepreneur into the plan, changes are made, and legal A person or individual entrepreneur from the plan is not excluded. This is important, since when a fluent reading of this norm, the employer makes the impression that the change in the name of the legal entity will help to avoid the planned audit. This is not true.
Can the inspector during the planned field check request to request documents that are at the disposal of another organ?
It should be paid to the fact that the legislation has a small collision between the two regulatory provisions - paragraph 8 of Art. 15 of the Federal Law No. 294-FZ and paragraph 51 of administrative regulations - in terms of establishing one of the limitations during checks. Federal Law No. 294-FZ prohibits to require the employer information and documents available at other state bodies, local governments or encountered organizations during any audits, and administrative regulations are only in the implementation of documentary inspections.
According to Part 4 of Art. 1 of the Federal Law No. 294-ФЗ Features of the inspections on the federal state supervision for compliance with labor legislation and other regulatory legal acts containing the norms of labor law are established by federal laws, and not by subtitual acts. Therefore, this restriction applies to all inspections conducted by labor inspectors. It should be added that the law does not prohibit submit such documents in a voluntary basis.
As check
How will the employer check in 2018?
When conducting planned inspections of all employers - legal entities and individual entrepreneurs - state-owned labor inspectors use verification sheets (list of control issues) from July 1, 2018, and when conducting planned inspections of employers belonging to the category of moderate risk - from January 1, 2018 . (In fact, from February 4, 2018). The object of the planned verification of all employers is limited to a list of issues included in the checklists.
Among all the supervisory authorities, Rostruda has the largest number of check-sheets - 107 (for comparison: Russia 7, Rospotrebnadzor and the Ministry of Emergency Situations are 3, in Rosreestra - 1). In the near future, they will be even more - Rostrud prepared a draft order arguing 28 more checklists. Among them are issues related to the material responsibility of the employee, the organization of vocational education and advanced training, as well as compliance with labor protection requirements in the coal industry.
How to prepare for verification?
Based on paragraph 7 of general requirements for the development and approval of verification sheets (list of control issues), approved by the Decree of the Government of the Russian Federation of 13.02.2017 No. 177, questions from checklists can be used for self-test. A letter of 07.03.2018 No. 837-TZ Rostrud sent guidelines for employers to voluntary internal control (self-control) compliance with labor legislation and other regulatory legal acts containing labor law.
Not everything is so simple and with respect to the unambiguity of answers to questions set in checklists. Let us give a few examples:
What specifically check whether to check? How much will it be checked? What should be at the disposal of checking?
In practice, when conducting planned checks of GIT in respect of most of the audited organizations, the average 36-37 first on the list of test sheets plus check-list No. 100 are used.
Checklists for labor protection will be used depending on the specificity of the organization's activities. A part of the issues listed in the checks are used if the employer has an appropriate type of economic activity according to the FNS, real estate and equipment facilities on which this type of work, professions and staff are carried out, performing this type of work. In some regions there has already been a tendency when employers are massively contacting the FTS with a statement about the exclusion of additional OKVED.
At the disposal for verification, specific verification sheet numbers must be specified, which will be used when conducting a scheduled inspection regarding a specific employer.
Note!
The indication of all verification sheets at the disposal of the inspection is unacceptable and can negatively affect the transparency of supervisory measures.
In addition, several officials may be at the disposal. As a rule, it is an inspector for labor protection and legal inspector. The amount of inspectors is actually limited only by the numerical composition of the corresponding territorial body of Rostrud. And if, due to temporary disability, finding on vacation, business trips, dismissal and other valid reasons was not able to check, then the appropriate changes are made to the verification.
Recently, a QR code is also indicated at orders, which encrypts the link to the site of the Unified Registry of Checks. By typing the check number specified in the check list or scanning the QR code, you can subsequently familiarize yourself with the results of the inspection, to see the information on the execution of the prescription and learn whether the perpetrators are involved in administrative responsibility.
What documents the organization should receive after verification?
Upon completion of the check, the employer will receive an act of verification with copies of the filled checklists attached to it.
If the offense is discovered - also the order to eliminate violations of labor legislation, and in case of identifying violations in part of labor protection training, the order on the removal of persons who did not undergo in the prescribed manner training in safe methods and techniques for working on labor protection, Internship in workplaces and verification of knowledge of labor protection requirements.
How will be filled when checking a check list and an act of verification?
According to the law, the audit sheets include lists of issues affecting the most significant mandatory requirements of labor legislation and other regulatory legal acts containing labor law standards imposed on employers.
Counts must be filled out the graphs "Account Account" and "Date of introduction to a single register of inspections" of the checklist, for example: No. 0018000xxxxx dated 08.02.2018.
According to part 11.5 of Art. 9 of Federal Law No. 294 The verification sheet is filled from the results of the inspection and is applied to the audit act. However, the article does not specify how precisely.
According to paragraph 61 of the administrative regulations, the audit certificate is issued by an authorized officer of the territorial state of the Rostrud immediately after its completion in two copies of the same legal force, one of which with copies of applications is awarded to authorized representatives of the person being checked under receipt of reference.
The original check list is applied to the act of verification at the labor inspector, and copies of verification sheets are attached to the act of verification, handed to the employer (its representative).
Is it possible to get an act of checking and checking sheet in electronic form?
The Regulations on the form of federal state control (supervision) provides for the possibility of registration of test sheets in the form of an electronic document signed by an increased qualified electronic signature in accordance with the Federal Law "On Electronic Signature" (paragraph 5 of the Decree of the Government of the Russian Federation of 13.02.2017 No. 177 "On Approval General requirements for the development and approval of verification sheets (list of control issues).
However, the Regulation on the Federal State Supervision for compliance with labor laws and other regulatory legal acts containing the norms of labor law, the possibility of registration of a checklist in the form of an electronic document is currently not provided. Employer Even if desired, it will not be able to get an act of verification in the form of an electronic document, since it is impossible to apply a checklist on paper to the act in the form of an electronic document.
Is it specified in the act about checking the number of employees relative to which violations are revealed?
Questions formulated in verification sheets differ in the number of subjects. For example, in the checklist No. 2, questions are set in relation to the employee, and in the test sheet No. 22 - in relation to workers. A similar situation in relation to the employment contract.
However, in the act (in the event of a violation detection) it will be indicated that a similar violation of the requirements of the regulatory act is allowed, for example, with respect to 5 employees, indicating their surnames, so there are no difficulties in this.
Are inspection sheets used as evidence of an administrative offense case?
Yes, used. As an example, a decree on an administrative violation case No. 80 of the October District of Cyrov was given a decree No. 80 of the Oktyabrsky District of Kirov. In which the verification sheets are given as evidence of violations of labor protection . Since the person attracted to administrative responsibility did not dispute the essence of the imputed violations under Part 1 of Art. 5.27.1 Administrative Code, the court applied administrative punishment in the form of a warning.
Is it possible to appeal the prescription?
Appealing the prescriptions issued according to the results of a planned audit carried out using verification sheets will become more difficult, as they are issued with an obvious violation of labor legislation, and the answers to the questions set in check-sheets are definitely (and therefore it is obvious), should indicate or the absence of violation.
A separate layer of court decisions will be formed to appeal the results of inspections using verification sheets related to observance of labor protection requirements, as part of the verification sheets contain references to documents that bear the recommendation, and not mandatory, such as the Resolution of the Ministry of Labor of Russia dated December 17, 2002 No. 80 "On approval of guidelines for the development of state regulatory requirements for labor protection."
Will consolidated checks be used when conducting joint checks of Rostrud and Rospotrebnadzor?
When conducting joint planned inspections, consolidated checks may be used (lists of control issues), developed and approved by several state control authorities (supervision).
For example, when conducting a joint planned audit of Radrud and Rospotrebnadzor, a consolidated checklist may be approved regarding the verification of the provision of individual protection of employees whose activities are associated with the high risk of infectious diseases. We remind you that the employer is obliged to provide employees belonging to professional risk groups, special clothing and repellents.
Currently, there are no approved summary checklists.
Will the labor inspector on the first day of checking fill the checklists?
Employers should not be afraid of a new order of conducting planned inspections, since the test sheets are executed upon completion of the inspection, i.e., personnel documentation, labor payment documents and labor protection inspectors will be studied in the same manner as before, presenting the results of the inspection In the act with reference to the corresponding positions of verification sheets.
Letter Rostrud dated 12.04.2017 No. TOR / 1330-11-2.
According to the Tax Code of the Russian Federation, only three calendar years of the taxpayer's activities or the tax agent preceding the audit may be covered by tax verification. How to receive the tax authority in case of receipt from the tax police a decree prescribing to hold a taxpayer in 2001 for 1997-1998?
The legislation of the Russian Federation provides for the right of law enforcement officials to establish the tax authorities the question of conducting tax audits in two cases:
- on the basis of Article 22 of the Federal Law of January 17, 1992 N 2202-1 "On the Prosecutor's Office of the Russian Federation", the prosecutor has the right to carry out functions assigned to it to demand from managers and other officials of the regulatory authorities of the inspections of the materials and appeals;
- by virtue of paragraph 3 of Article 36 of the Tax Code of the Russian Federation, when identifying circumstances requiring the actions attributed by these Tax Code of the Russian Federation to the authority of tax authorities, are obliged to send materials to the appropriate tax authority for the adoption of It decisions.
The basis for conducting an on-site tax audit in accordance with Article 89 of the Tax Code of the Russian Federation is the decision of the head (his deputy) of the tax authority, adopted in accordance with the assignment received.
Tax authorities who carry out the instructions of the prosecutor or the tax police in their activities on the basis of Article 3 of the Law of the Russian Federation of March 21, 1991 N 943-1 "On the Tax authorities of the Russian Federation" are obliged to be guided by the Constitution of the Russian Federation, the Tax Code of the Russian Federation and other federal Laws issued by Law N 943-1 and other legislative acts of the Russian Federation, regulatory legal acts of the President of the Russian Federation and the Government of the Russian Federation, as well as regulatory legal acts of state authorities of the constituent entities of the Russian Federation and local governments taken within their tax authority and fees.
At the same time, paragraph 3 of Article 30 of the Tax Code obliges the tax authorities to act within their competence and in accordance with the legislation of the Russian Federation. In particular, they are obliged to carry out tax audits in the manner established by the Tax Code of the Russian Federation.
Article 87 of the Tax Code provides for the possibility of tax inspections by tax authorities only for the three calendar years of the taxpayer, the payer of the collection and tax agent, directly preceding the year of the audit.
The authorities of the prosecutor's office, tax police and other law enforcement agencies are not endowed with the rights to expand the powers of tax authorities.
Thus, the tax authorities within their powers are entitled to carry out tax checks only in the three preceding year.
Information on the taxpayer's activities may be requested from the tax authorities by investigative, judicial or other law enforcement agencies. At the same time, any restrictions on the period of requested information or a certain form of such a request does not contain current legislation.
Signed in print Y.M. Kornakov
09/10/2001 A.A. Volobuyev
A.S.Korroskin
S. B. Surin
S.A.Turbanov
Management of MNS Russia
in Moscow
"Tax News of the Moscow Region", 2001, N 9
