Annual consolidated inspection plan for the year.

Legal entities and individual entrepreneurs are under state (municipal) supervision of the relevant bodies, which have the right to conduct inspections at enterprises. And in order to be prepared for visits from supervisory authorities, organizations and businessmen should know the most important thing about the inspection plan for 2017. More about this in our review.

Definition and varieties

Verification is a series of measures that ensure control over the work of individual entrepreneurs and legal entities. By general rule her main task the following points are clarified:

• compliance of the activities carried out with the law, as well as existing rules and standards in this area;
• compliance of goods (produced or sold), works and services with legal requirements and standards.

There are several types of checks. You should know their features before considering the consolidated inspection plan for 2017.

Each test has its own characteristics. They differ in places and methods of implementation, objects and subjects.

Please note that for unscheduled inspections of the work of legal entities and individual entrepreneurs special reasons are needed. At the same time, such audits, of course, are not included in the plan (for example, posted on the website of the Prosecutor General's Office of the Russian Federation).

But scheduled inspections are carried out in accordance with pre-drawn up plans for each region of Russia. Moreover, they draw up a project in advance. Afterwards it is agreed upon and adjusted if necessary. And then they further affirm.

A scheduled inspection can be on-site or documentary. The inspection plan must indicate the location of the inspection and some other nuances.

Restrictions on scheduled audits in 2017

On July 13, 2015, Federal Law No. 246-FZ was adopted, according to which, from January 1, 2016 to December 31, 2018, restrictions apply to scheduled inspections of small businesses. True, they do not apply to following categories firms and individual entrepreneurs (still not included in the consolidated inspection plan for 2017):

• engage in risky activities (the list is compiled by the Government of the Russian Federation);
• subjected to administrative punishment for serious violations, or left without a license (if such a decision was made no more than 3 years ago).

The remaining categories of business entities may not be included at all in the plan for inspections of legal entities for 2017. As a last resort, it is necessary to draw up a written application to exclude you from the lists.

Also from 07/01/2016 officials those conducting inspections of individual entrepreneurs and legal entities cannot request the following documents and information:

• permitting documents for construction;
• from the register of notaries and persons who have received qualifications as a result of passing the relevant exam;
• from the federal property register;
• from the Unified State Register;
• from the Unified State Register of Individual Entrepreneurs or the Unified State Register of Legal Entities (depending on status);
• from the register of officially registered media;
• from accounting (financial) statements;
• from the register of persons who have received accreditation;
• from EGRN;
• information regarding the issuance of residence permits to persons who do not have citizenship or have citizenship of another state;
• registration information about the place of residence or registration of Russian citizens.

The ban on the collection of such information was introduced by Decree of the Government of the Russian Federation No. 724-r, adopted on April 19, 2016.

But Law No. 272-FZ of July 3, 2016 came into force. He made changes to Labor Code RF. Namely, in Article 360. Now it is possible to conduct an unscheduled inspection regarding violations of labor legislation and other acts affecting the labor situation of the population after the State Labor Inspectorate has received information about them in any way. Even if the information came from the media.

Such a check can be initiated, for example, in the event of signals of the following violations:

• employees receive wages below the established minimum wage;
• workers' salaries are delayed;
• failure to comply with safety rules at the enterprise, an employee was injured, etc.

Moreover: this law allows for an unscheduled audit even without a complaint from an employee of the enterprise.

When an organization is included in a future inspection plan

Law No. 294-FZ Plan for conducting inspections of organizations and individual entrepreneurs in 2017.”

Regional supervisory authorities send projects for future inspections against business representatives to the prosecutor's office of their constituent entities of the Russian Federation. Deadline: September 1 of the current year. After this, they are reviewed and adjustments can be made. Then the plans are returned again to the supervisory authorities. Only after this they are approved, and then sent no later than November 1 to the prosecutor's office.

Carrying out a check for general principles acceptable if 3 years have already passed since:

• subject registration;
• completion of the previous planned audit;
• start of work of the company, individual entrepreneur.

In this case, a new inspection is possible earlier than 3 years after the end of the previous one, if we are talking about:

• unscheduled audit;
• scheduled inspection, but with other reasons for conducting it.

But this rule does not apply to enterprises and individual entrepreneurs working in the educational, social and healthcare sectors. There may be more inspections over 3 years.

How should the inspection be carried out?

For all types of inspections, the procedure for conducting them and preparing the necessary documentation is set out in Law No. 294-FZ.

The basis for conducting an inspection may be an order or instruction on behalf of the head or his deputy of a municipal or state control. Such a document must indicate the type and form of verification.

As a general rule, controllers must be notified of a scheduled audit 3 days before it begins. In this case, they must send a copy of the documentary basis for the inspection.

Upon completion of all control activities, a report is filled out according to the established template. One copy of it remains at the enterprise.

Checks not included in the plan

Please note that the legislation on scheduled inspections does not apply in some cases. For example, the list does not include currency and tax controls.

Inspections regarding accidents resulting in death or disability of workers are also not included in the annual inspection plan. But this is for objective reasons.

You can find it on the official website General Prosecutor's Office Russian Federation (http://plan.genproc.gov.ru/plan2017/). To find out whether inspections are planned for a specific company or individual entrepreneur, you need to enter the following data into the search form (you can limit yourself to one or more items):

• name of the organization or full name of the individual entrepreneur;
• month of inspection;
• name of the state control or supervision body;
• address of the object being checked.

If a business entity actually faces an inspection, the search results will include its duration in working days or hours, as well as the subject of the inspection (for example, ensuring consumer rights, sanitary and epidemiological supervision, fire supervision, supervision in the field of industrial safety, compliance with licensing regulations). requirements, etc.).

What should you consider when preparing a response to a request from a regulatory authority during an inspection? How to assess the compliance of inspectors’ actions with the law? Users of the GARANT system can receive prompt assistance from experts by phone by connecting a new product "Expert advice. Inspections, taxes, law" .

Let us recall that the General Prosecutor's Office of the Russian Federation publishes a consolidated plan for inspections of business entities annually based on data provided by regulatory authorities (, Federal Law dated December 26, 2008 No. 294-FZ “On the protection of the rights of legal entities and individual entrepreneurs in the exercise of state control (supervision) and municipal control”; hereinafter referred to as Law No. 294-FZ). However, tax audits are not included in the plan.

Starting from January 1, 2017, another form of inspection appeared - test purchase. But such purchases will be carried out without prior notification to the company or individual entrepreneur and on the grounds provided for unscheduled inspections (). Therefore, there is no information about them in the consolidated inspection plan.

Small businesses continue to enjoy supervisory holidays, which will last until December 31, 2018. This means that scheduled inspections are not carried out against them if within three recent years they did not commit gross violations. If a small business representative nevertheless finds a record of an upcoming inspection on the website of the Prosecutor General's Office of the Russian Federation, he can.

Is the organization or individual entrepreneur included in the inspection plan of a particular department in 2018? How can I check this? Are these plans summarized on the website of the Prosecutor General's Office? Let's answer these questions.

Consolidated inspection plan

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

To find out whether a company or individual entrepreneur should expect inspectors from regulatory authorities in 2018, you will need to enter the following data into a special search form (all at once or some of them):

• OGRN;
• name of the organization;
• month of inspection;
• name of the state control body;
• address.

Plans on the websites of ministries and departments

You can also look up inspection plans on the websites of specific ministries and departments. Further in the table we provide a link to sites with inspection plans for 2018.

Prohibition on inspections

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

The ban on inspection does not apply to organizations and entrepreneurs who, in the three years preceding the inspection, were held liable in the form of:

• disqualification;
• administrative suspension of activities;
• deprivation or suspension of a license.