The Ministry of Economic Development of Russia has submitted an initiative for public discussion, if approved, the regulatory authorities will be able to change the approved annual plan for inspections of organizations and individual entrepreneurs more often. The first additional reason for changing the inspection plan is the conduct of an unscheduled inspection of the entrepreneur in the period before the scheduled inspection. In this case, businessmen will be excluded from the inspection plan.
The second reason for making adjustments to the plan, which is proposed to be fixed, is the receipt of information about a change in the address of the actual implementation of activities or the address of the location of a legal entity or individual entrepreneur. The plan will also be changed if the supervisory authority has received information that the audited organization has changed its name or has undergone reorganization in the form of transformation, merger, accession, division, spin-off or liquidation. The same goes for termination. individual activities as an individual entrepreneur, as well as changes in the last name, first name or patronymic of the individual entrepreneur.
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Changes to the annual audit plan are currently allowed for the following reasons:
- the impossibility of conducting a scheduled inspection of the activities of a legal entity in connection with its liquidation or reorganization;
- termination by a legal entity or an individual entrepreneur of activities, operation (use) of objects of protection, objects of use atomic energy, hazardous production facilities, hydraulic structures subject to inspection;
- changing the hazard class of a hazardous production facility subject to inspection - in terms of excluding a scheduled inspection from the annual plan;
- adoption by the control body of a decision to exclude the relevant check from the annual plan in relation to a small business entity;
- occurrence of circumstances force majeure ().
Recall that the plan for inspections of organizations and individual entrepreneurs is annually formed by the Prosecutor General's Office of the Russian Federation on the basis of data provided by regulatory authorities. You can get acquainted with the plan for the current year on the website of the department (http://plan.genproc.gov.ru/plan2016/). You can find out if a particular company is included in the plan using its TIN, OGRN or name. The sample can also be built by month or by the name of the auditing agency.
If the license is canceled or the organization's activities are recognized as safer, the business has the right to demand the cancellation of the audit planned for the current year. The relevant grounds for adjusting planned supervisory measures were approved by the government.
From September 21, amendments to the Rules for the preparation by state and municipal control annual plans scheduled inspections legal entities And individual entrepreneurs. Now controllers will come to individual entrepreneurs and organizations less frequently.
New grounds for changing the audit plan
- change of the address of the location or the address of the actual implementation of the activities of a legal entity or an individual entrepreneur;
- reorganization of a legal entity;
- change in the name of the organization or change in the surname, name or patronymic of an individual entrepreneur.
These grounds will be the reason for amending the information contained in the annual plan of planned inspections. However, this does not mean that the date of the review will be rescheduled or that the review will be canceled entirely.
Additional reasons for exclusion from the review plan
The Government Decree supplemented the list of situations when a scheduled inspection is cancelled. Previously, inspectors refused to supervise an economic agent if it closed, ceased to use objects of increased danger, or force majeure circumstances occurred. Now the check will also be excluded from the plan if:
- revoked or terminated the license to carry out a certain kind activities (the planned audit concerned precisely this activity);
- the category of objects that have a negative impact on environment, as well as the level of state environmental control;
- a decision was made to classify the activities of an individual entrepreneur or legal entity as a lower hazard class (risk category).
All changes are made to the annual plan by decision of the supervisory authority that initiated the audit within five days.
How to know when the inspectors will come
State and municipal control bodies annually form a plan for conducting inspections of individual entrepreneurs and legal entities. This document, indicating all the information about the business entity and the date of the audit, is not published with all the changes on the website of the Prosecutor General's Office. According to the Federal Law of December 26, 2008 N 294-FZ “On the Protection of the Rights of Legal Entities and Individual Entrepreneurs in the Implementation of State Control (Supervision) and Municipal Control”, the person being inspected must be notified of the upcoming inspection three days before it begins. And in order to find out in advance when and what kind of verification will take place, it is enough for an entrepreneur to go to the website of the Prosecutor General's Office and enter information about state registration, TIN and the name of the organization or individual entrepreneur.
Please note that in 2016-2018 small businesses cannot be included in inspection plans. If an individual entrepreneur or a legal entity that has such status finds information about itself in the lists of those being checked, you can contact the relevant supervisory authority and demand that the check be cancelled. Application procedure and list required documents approved by government decree of November 26, 2015 No. 1268.
But the supervisory holidays until 2018 are not for everyone. Even small businesses can be routinely audited if they operate in healthcare, education, heating, electricity, energy conservation and energy efficiency, and social sphere. In addition, the ban on audits does not apply to auditors managing apartment buildings and entrepreneurs working with state secrets. Business will not be able to avoid scheduled inspections by fire, industrial and environmental control.
1. To approve the attached Rules for the preparation by state control (supervision) bodies and municipal control bodies of annual plans for scheduled inspections of legal entities and individual entrepreneurs.
2. Recognize as invalid the decision of the Government Russian Federation dated October 28, 2009 N 847 "On approval of the Regulations on the submission by state control (supervision) and municipal control bodies to the prosecutor's office of draft annual plans for scheduled inspections of legal entities and individual entrepreneurs, as well as the form and content of the consolidated plan for scheduled inspections of legal entities and individual entrepreneurs" (Sobraniye zakonodatelstva Rossiyskoy Federatsii, 2009, N 44, item 5244).
Prime Minister
Russian Federation
V. PUTIN
APPROVED
Government Decree
Russian Federation
dated June 30, 2010 N 489
RULES FOR THE PREPARATION BY STATE CONTROL (SUPERVISION) BODIES AND MUNICIPAL CONTROL BODIES OF ANNUAL PLANS FOR SCHEDULED INSPECTIONS OF LEGAL ENTITIES AND INDIVIDUAL ENTREPRENEURS
dated 12/30/2011 N 1248 , dated 12/27/2012 N 1404 , dated 11/26/2015 N 1268 , dated 12/24/2015 N 1421 , dated 07/19/2016 N 691 , dated 08/17/2016 N 806 , dated 09 .09.2016 N 892, from 07/17/2018 N 835, dated 01/28/2019 N 48)
1. These Rules establish the procedure for the preparation by state control (supervision) bodies and municipal control bodies of annual plans for scheduled inspections of legal entities and individual entrepreneurs (hereinafter referred to as annual plans), their approval and submission to the prosecution authorities, exclusion of inspections from the annual plan, as well as standard form of the annual plan according to the appendix. dated 26.11.2015 N 1268)
2. Annual plans develop the following bodies state control (supervision) and municipal control bodies:
a) federal agencies executive power(their territorial bodies), the State Atomic Energy Corporation "Rosatom", authorized to exercise federal state control (supervision) in the relevant areas of activity; (as amended by Decree of the Government of the Russian Federation of July 17, 2018 N 835)
b) executive authorities of the constituent entities of the Russian Federation authorized to exercise the powers of the Russian Federation transferred to the constituent entities of the Russian Federation on federal state control (supervision) in the relevant areas of activity in the territories of the constituent entities of the Russian Federation, as well as to exercise regional state control (supervision) in the relevant areas of activity in the territories of the subjects of the Russian Federation; (as amended by Decree of the Government of the Russian Federation of December 30, 2011 N 1248)
c) organs local government authorized to exercise municipal control in the relevant areas of activity in the territories of municipalities.
3. When developing annual plans, territorial bodies of federal executive bodies, executive bodies of constituent entities of the Russian Federation and local governments authorized to exercise state control (supervision) and municipal control provide for:
a) inclusion of scheduled inspections of legal entities (their branches, representative offices, separate structural divisions) and individual entrepreneurs in the draft annual plan on the grounds and on the conditions established by parts - Article 9, Articles 26.1 and 26.2 of the Federal Law "On the Protection of the Rights of Legal Entities and Individual Entrepreneurs in the Implementation of State Control (Supervision) and Municipal Control" (hereinafter - Federal Law), federal laws that determine the specifics of organizing and conducting scheduled inspections in certain areas of state control (supervision), as well as provisions on the types of state control (supervision) carried out using a risk-based approach in accordance with Part 9.3 of Article 9 of the Federal Law ; (as amended by Decrees of the Government of the Russian Federation of December 30, 2011 N 1248, of November 26, 2015 N 1268, of August 17, 2016 N 806, of January 28, 2019 N 48)
b) identification of legal entities (their branches, representative offices, separate structural divisions) and individual entrepreneurs, scheduled inspections of which are included in the draft annual plan, taking into account the assessment of the results of unscheduled inspections of these entities conducted over the past 3 years, analysis of their compliance with mandatory requirements legislation of the Russian Federation, constituent entities of the Russian Federation or requirements established by municipal legal acts, as well as assessing the potential risk of harm associated with the activities carried out by a legal entity or an individual entrepreneur; (as amended by Decree of the Government of the Russian Federation of December 30, 2011 N 1248)
c) coordination with other interested bodies specified in paragraph 2 of these Rules, the conduct of scheduled inspections of legal entities (their branches, representative offices, separate structural divisions) and individual entrepreneurs if the implementation of scheduled inspections is planned jointly with the specified bodies; (as amended by Decree of the Government of the Russian Federation of December 30, 2011 N 1248)
d) drawing up a draft annual plan in the form provided for in the Appendix to these Rules;
e) sending the draft annual plan before September 1 of the year preceding the year of scheduled inspections for consideration by the prosecutor's office at the location of legal entities and individual entrepreneurs in respect of which scheduled inspections are planned;
f) revision of the draft annual plan, taking into account the proposals of the prosecutor's office, received as a result of consideration of the said draft in accordance with Part 6-1 of Article 9 of the Federal Law, and its approval by the head of the relevant body specified in the first paragraph of this paragraph.
3.1. When developing annual plans for 2017 and 2018, state control (supervision) bodies and municipal control bodies are sent to the federal executive body that exercises the functions of monitoring and supervising compliance with legislation on taxes and fees (hereinafter - authorized body), using unified system of interdepartmental electronic interaction, a request for the provision of information in respect of a legal entity or individual entrepreneur included in the annual plan from unified register subjects of small and medium-sized businesses on classifying this legal entity or individual entrepreneur as a small business. (As amended by Decree of the Government of the Russian Federation of July 19, 2016 N 691)
The authorized body sends a response to the request received within a period not exceeding 5 working days from the date of its receipt. (As amended by Decree of the Government of the Russian Federation of July 19, 2016 N 691)
Interdepartmental requests and responses to them in the form electronic document signed by enhanced qualified electronic signature. (As amended by Decree of the Government of the Russian Federation of July 19, 2016 N 691)
3.2. When developing annual plans, the State Atomic Energy Corporation "Rosatom" provides for: (as amended by Decree of the Government of the Russian Federation of July 17, 2018 N 835)
a) inclusion of scheduled inspections of legal entities (their branches, representative offices, separate structural divisions) in the draft annual plan on the grounds and on the conditions established by paragraphs and part 8 of Article 9 of the Federal Law; (as amended by Decree of the Government of the Russian Federation of July 17, 2018 N 835)
b) identification of legal entities (their branches, representative offices, separate structural divisions), whose scheduled inspections are included in the draft annual plan, taking into account the assessment of the results of unscheduled inspections of these entities conducted over the past 3 years, an analysis of their compliance with the mandatory requirements of the legislation of the Russian Federation, and also assessing the potential risk of harm associated with the activities carried out by the legal entity; (as amended by Decree of the Government of the Russian Federation of July 17, 2018 N 835)
c) coordination with other interested bodies specified in paragraph 2 of these Rules, the conduct of scheduled inspections of legal entities (their branches, representative offices, separate structural divisions) if the implementation of scheduled inspections is planned jointly with the specified bodies; (as amended by Decree of the Government of the Russian Federation of July 17, 2018 N 835)
d) drawing up a draft annual plan in the form provided for in the appendix to these Rules, taking into account the requirements of the legislation of the Russian Federation on state and other secrets protected by law, as well as taking into account the requirements of the legislation of the Russian Federation in relation to information, the free dissemination of which is prohibited or restricted; (as amended by Decree of the Government of the Russian Federation of July 17, 2018 N 835)
e) sending the draft annual plan before September 1 of the year preceding the year of scheduled inspections for consideration by the Prosecutor General's Office of the Russian Federation; (as amended by Decree of the Government of the Russian Federation of July 17, 2018 N 835)
f) revision of the draft annual plan, taking into account the proposals of the General Prosecutor's Office of the Russian Federation, received as a result of consideration of the said draft in accordance with Part 6.1 of Article 9 of the Federal Law, and its approval CEO State Atomic Energy Corporation Rosatom. (as amended by Decree of the Government of the Russian Federation of July 17, 2018 N 835)
4. Approved annual plan on paper (with a copy attached to in electronic format) is sent before November 1 of the year preceding the year of scheduled inspections to the relevant prosecutor's office by registered by mail with a notification of receipt or in the form of an electronic document signed with an electronic signature. (as amended by Decrees of the Government of the Russian Federation of December 30, 2011 N 1248, of December 27, 2012 N 1404)
Annual plans approved by the territorial bodies of the federal executive authorities authorized to exercise federal state control (supervision) in the relevant areas of activity, and by the executive authorities of the constituent entities of the Russian Federation that exercise the transferred powers of the Russian Federation to exercise such control (supervision), are submitted by these bodies before November 1 of the year preceding the year of scheduled inspections, to the relevant federal executive authorities. (as amended by Decree of the Government of the Russian Federation of December 30, 2011 N 1248)
5. The annual plan developed by the federal executive body authorized to exercise federal state control (supervision) in the relevant areas of activity includes information from approved annual plans. territorial bodies the said federal executive body on conducting scheduled inspections of legal entities and individual entrepreneurs in the territories of the constituent entities of the Russian Federation and federal districts.
The specified annual plan is developed by the federal executive body until December 31 of the year preceding the year of scheduled inspections. (as amended by Decree of the Government of the Russian Federation of December 30, 2011 N 1248)
6. Annual plans are posted on the official websites of the bodies specified in paragraph 2 of these Rules, on the Internet, with the exception of information from annual plans, the distribution of which is limited or prohibited in accordance with the legislation of the Russian Federation.
7. Changes to the annual plan are allowed in the following cases: (as amended by Decree of the Government of the Russian Federation of 09.09.2016 N 892)
a) exclusion of the audit from the annual plan: (as amended by Decree of the Government of the Russian Federation of 09.09.2016 N 892)
in connection with the impossibility of conducting a scheduled inspection of the activities of a legal entity due to its liquidation, the impossibility of conducting an inspection of an individual entrepreneur (as amended by Decree of the Government of the Russian Federation of 09.09.2016 N 892)
due to the termination by an individual of activity as an individual entrepreneur; (as amended by Decree of the Government of the Russian Federation of 09.09.2016 N 892)
in connection with the termination by a legal entity or an individual entrepreneur of activities, operation (use) of objects of protection, objects of use of atomic energy, hazardous production facilities, hydraulic structures and other production facilities subject to inspection; (as amended by Decree of the Government of the Russian Federation of 09.09.2016 N 892)
in connection with a change in the hazard class of a hazardous production facility subject to inspection or a class of a hydraulic structure; (as amended by Decree of the Government of the Russian Federation of 09.09.2016 N 892)
in connection with a change in the category of objects that have a negative impact on the environment, as well as the level of state environmental supervision; (as amended by Decree of the Government of the Russian Federation of 09.09.2016 N 892)
in connection with the adoption by the state control (supervision) body exercising state control (supervision) using a risk-based approach, the decision to classify the activities of legal entities and individual entrepreneurs and (or) production facilities used by them to a certain category of risk or a certain class (category ) hazard or decision to change the risk category or hazard class (category) assigned to them; (as amended by Decree of the Government of the Russian Federation of 09.09.2016 N 892)
in connection with the adoption by a state control (supervision) body or a municipal control body of a decision to exclude the relevant inspection from the annual plan in cases provided for in Article 26.1 of the Federal Law; (as amended by Decree of the Government of the Russian Federation of 09.09.2016 N 892)
in connection with the termination or cancellation of a license - for inspections planned in relation to licensees; (as amended by Decree of the Government of the Russian Federation of 09.09.2016 N 892)
due to the occurrence of force majeure circumstances; (as amended by Decree of the Government of the Russian Federation of 09.09.2016 N 892)
in connection with the ban on scheduled inspections, provided for by Part 1 of Article 26 of the Federal Law; (as amended by Decree of the Government of the Russian Federation of 01.28.2019 N 48)
b) a change in the information on a legal entity or individual entrepreneur specified in the annual plan: (as amended by Decree of the Government of the Russian Federation of 09.09.2016 N 892)
in connection with a change in the address of the location or the address of the actual implementation of the activities of a legal entity or individual entrepreneur; (as amended by Decree of the Government of the Russian Federation of 09.09.2016 N 892)
in connection with the reorganization of a legal entity; (as amended by Decree of the Government of the Russian Federation of 09.09.2016 N 892)
in connection with a change in the name of a legal entity, as well as a change in the surname, name and patronymic of an individual entrepreneur. (as amended by Decree of the Government of the Russian Federation of 09.09.2016 N 892)
c) in connection with the need to indicate in the annual plan the information provided for by clause 3 of part 1 of Article 26.2 of the Federal Law. (as amended by Decree of the Government of the Russian Federation of 01.28.2019 N 48)
8. Amendments to the annual plan are carried out by the decision of the state control (supervision) body or the municipal control body. (as amended by Decree of the Government of the Russian Federation of 09.09.2016 N 892)
Information about the changes made to the annual plan shall be sent within 3 working days from the date of their introduction to the relevant prosecutor's office on paper (with an electronic copy attached) by registered mail with a return receipt or in the form of an electronic document signed with an electronic signature, and are also posted on the official website in the information and telecommunications network "Internet" in the manner prescribed by paragraph 6 of these Rules, within 5 working days from the date of the amendment. (as amended by Decree of the Government of the Russian Federation of 09.09.2016 N 892)
___________________________________________________________________________
(name of the body of state control (supervision),
municipal control)
PLAN FOR SCHEDULED INSPECTIONS OF LEGAL ENTITIES AND INDIVIDUAL ENTREPRENEURS FOR 20__
| Name of the legal entity (branch, representative office, separate structural subdivision), full name individual entrepreneur whose activities are subject to verification<1> | Addresses | Main state registration number | An identification number taxpayer | Purpose of the audit | Basis for the audit | Check start date<4> | Scheduled inspection period | Form of inspection (documentary, field, documentary and field) | Name of the state control (supervision) body, municipal control body with which the inspection is carried out jointly | Information about the decision to impose an administrative penalty or the decision to suspend and (or) cancel the license, the date of their entry into force and the date of completion of the audit, the results of which they were adopted<5> | Information on the assignment of the activities of a legal entity and an individual entrepreneur to a certain risk category, a certain class (category) of danger, on the assignment of an object of state control (supervision) to a certain risk category, a certain class (category) of danger<6> | ||||||
| place(s) of location of the legal entity | place (places) of the actual implementation of the activities of a legal entity, individual entrepreneur | location of objects<2> | date state registration legal entity, individual entrepreneur | end date of the last check | date of commencement of activities by a legal entity, individual entrepreneur in accordance with the submitted notification of the commencement of activities | other grounds in accordance with federal law<3> | working days | working hours (for SMEs and micro-enterprises) | |||||||||
<1>If it is planned to carry out control measures in relation to objects of protection, objects using atomic energy, hazardous production facilities and hydraulic structures, the name of these objects is additionally indicated.
<2>If it is planned to carry out control measures in relation to objects of protection, objects using atomic energy, hazardous production facilities and hydraulic structures, the location of these objects is additionally indicated.
<4>The calendar month of the beginning of the check is indicated.
<5>To be filled in if an audit in relation to small businesses is carried out in 2016 - 2020. Information is indicated on the decision to impose an administrative penalty or the decision to suspend and (or) cancel the license (the date of their issuance (acceptance), number, body that issued the decision or made the decision, part and article federal law which is the basis for bringing to responsibility), the date of their entry into force, the date of completion of the audit, the results of which issued a decision or a decision. (as amended by Decree of the Government of the Russian Federation of 01.28.2019 N 48)
<6>To be filled in if the inspection is carried out according to the type of state control (supervision) carried out using a risk-based approach.
Filling instructions standard form annual plan for scheduled inspections of legal entities and individual entrepreneurs
2. Standard electronic form of the plan for scheduled inspections 5
3. List of data entered into the electronic form 7
4.2. Entering the TIN number 15
4.3. Date entry 17
List of accepted abbreviations and symbols 19
Annex A. Codes of subjects of the Russian Federation 20
Appendix B Common Mistakes when filling out Excel-files with plans, which can lead to incorrect loading of plans into the AS SSPP 23
1.General information
In accordance with the workflow for the formation of the annual consolidated plan for scheduled inspections, the prosecution authorities receive draft inspection plans for the next year from the state control (supervision) and municipal control bodies, which are drawn up in a printed version in the established (standard) form (Figure 1) and in electronic form (MSExcel application format files). The appearance of the electronic form is given in Section 2.The Main Department for Supervision of the Execution of Federal Legislation carries out the consolidation of draft plans central offices federal control bodies, the final formation of a master plan in the automated system for the formation of a master plan for scheduled inspections and coordination of unscheduled inspections (hereinafter referred to as AS SP&VP). To do this, Excel-files received from the control authorities are loaded into the AS SP&VP, processed in it, and a single master plan is formed based on the results of processing.
This manual provides a list of information that should be entered into the form, as well as recommendations for filling in some columns of the form for the correct loading of plans into the AS SSPP.
Picture 1. Blank standard form
2. Standard electronic form of the plan for scheduled inspections
The plan for conducting inspections must be drawn up in the MSExcel application in the form appearance which is shown in Figure 2.Attention! Files that do not comply with the form below will be incorrectly uploaded to the system for generating a master plan for scheduled inspections and may be returned for revision.
Figure 2. Standard electronic form of the plan
3.List of data entered into the electronic form
The heading of the form indicates: the general name of the plan, the name of the prosecutor's office to which the plan is sent for consideration, and the name of the control body that submits the plan for consideration.The list and description of the data to be entered in the columns of the form are given in Table 1.
It is possible to fill columns with additional information facilitating the decision to agree on the inclusion of an audit in the annual master plan. A description of the contents of these columns is also given in Table 1.
Table 1. Description of data to be entered into a standard form
| № columns | Column name | What data is entered | Mandatory filling | Explanations and (or) recommendations for filling |
| 1 | Name of the legal entity (LE) (full name of the individual entrepreneur (IP)), whose activities are subject to verification | One of the following values:
| | |
| 2-4 | Address of the actual implementation of activities | The actual address of the activity of a legal entity or an individual entrepreneur | ||
| 2 | The subject of the Russian Federation | Two-digit code subject of the Russian Federation at the address of the actual implementation of activities | | The codes of the constituent entities of the Russian Federation are given in Appendix A of this document. |
| 3 | Settlement | Name of the settlement at the address of the actual implementation of activities | | |
| 4 | Street name, house number | Street name, building/building number (if any), house number at the address of the actual activity | | |
| 5 | Main state registration number (OGRN) |
| It is required if the legal entity does not have a TIN. |
|
| 6 | Taxpayer Identification Number (TIN) | One of the following values:
| | Recommendations for entering the TIN are given in section 4.2 |
| 7 | Purpose of the audit | The purpose of the scheduled inspection in accordance with Federal Law No. 294 | | |
| 8-10 | Grounds for the audit | Dates for one or more of the possible grounds for conducting a scheduled inspection specified in Federal Law No. 294 | | |
| 8 | Date of state registration of legal entity, individual entrepreneur | State date registration (format "DD.MM.YYYY") if the basis for the audit is the expiration of 3 years from the date of state registration of a legal entity, individual entrepreneur | |
|
| 9 | Last check end date | Last check end date (format "DD.MM.YYYY"), if the basis for the audit is the expiration of 3 years from the date of completion of the last scheduled audit of the legal entity, individual entrepreneur | Guidelines for entering dates are given in section 4.3 |
|
| 10 | Date of commencement of the implementation of the legal entity, individual entrepreneur entrepreneurial activity in accordance with the submitted notice of the commencement of business activities | Date of commencement of business activity (format "DD.MM.YYYY") if the basis for the audit is the expiration of 3 years from the date of the commencement of the implementation of the legal entity, individual entrepreneur of entrepreneurial activity in accordance with the notification of the commencement of implementation submitted to the federal executive body authorized by the Government of the Russian Federation in the relevant area certain types entrepreneurial activity in case of performance of work or provision of services requiring the submission of the said notification | Guidelines for entering dates are given in section 4.3 |
|
| 11 | Check start date | The scheduled start date of the scheduled inspection in the format "DD.MM.YYYY" | | Guidelines for entering dates are given in section 4.3 |
| 12-13 | Scheduled inspection period | Planned number of days/hours for the review | | |
| 12 | Working days | Number of working days for all entities, except for small businesses | ||
| 13 | Working hours (for SMEs and MCPs) | Number of working hours for small businesses (SMEs and MCEs) | ||
| 14 | Form of scheduled inspection (documentary, on-site, documentary and on-site) | One of the following values:
| | |
| 15 | Name of the state control (supervision) body, municipal control body carrying out the inspection | Name of the control body carrying out the scheduled inspection | If the name of the control body matches the name indicated in the heading of the plan, then the field may not be filled in |
|
| 16 | Name of the state control (supervision) body, municipal control body with which the inspection is carried out jointly | Name of the control body jointly with which the scheduled inspection is carried out | If the verification is carried out by several control bodies, then it should be indicated complete list regulatory authorities, together with which it is planned to conduct an audit. At the same time, each supervisory authority from this list must enter information about the joint inspection into its plan. If the audit is carried out only by the control body, the name of which is indicated in the heading of the plan, then the field is not filled in |
|
| 17 | Notes | |||
| 18-22 | To be completed by a prosecutor |
|||
| 23 | Code of the reason for registration (KPP) of the checked legal entity at the location | 9 digit code of the reason for registration of the legal entity at the location | It is recommended to specify when planning checks in more than one branch of the checked object |
|
Typical errors when filling out Excel-files with plans, which can lead to incorrect loading of plans in the SSPP&VP, and ways to eliminate them are described in Appendix B.
4.1.1 Viewing numeric values in form columns
Numerical data entered into the form (TIN and OGRN numbers or date) can be entered correctly, but visually displayed incorrectly in the column cell. This is typical for the case when a numeric value does not fit in the width of a cell in an MSExcel table and therefore is displayed as a pound (#) character set, as shown in Figure 3, or as a floating point number (for example, OGRN number 4504205600021 can be displayed as 4.50421E+12). To resolve this situation, it is enough to increase the width of the column in which the data is entered, and the numerical value will be displayed correctly.To increase the column width, move the mouse pointer to the right border of the column, press the left mouse button (Figure 4) and drag the pointer to the right.
Figure 3 Displaying a value that does not fit in a column cell
Figure 4 Increasing column width
4.1.2 Duplicate values in column cells
If it is necessary to enter the same values in the cells of a column (for example, to indicate the same city name in column 3 for several legal entities or individual entrepreneurs), it is allowed to enter the value “same” instead of repeated data. In this case, when loading the plan into the SSPP&VP, the system will substitute the data indicated in the cell located above the first cell with the value "same" instead of the "same" value, while skipping empty cells (Figure 5).
Figure 5 Options for duplicating values in cells of the same column
Using the MSExcel program, you can enter the same values at once in several cells of one column, for example, to duplicate the value "same" in column 3 "Settlement" as shown in Figure 5 (duplicating the value "Moscow city").
To enter the same values in the lower cells of the column, do the following:
1. Click in the column cell with the value you want to repeat.
2 Without pressing the mouse buttons, move the pointer to the lower right corner of this cell until it takes the form of a black “+” sign (Figure 6).
Figure 6 Duplicate values in lower cells of the same column
3. Press the left mouse button and move the pointer down the column until you reach the desired row.
4.2 Entering the TIN number
In the TIN number, the first digit can be zero (for legal entities or individual entrepreneurs operating in the constituent entities of the Russian Federation, whose codes start with zero). When entering such numbers into a cell of an Excel file manually (using the keyboard), this first zero can be automatically deleted by the program, and as a result, the TIN will be entered into the plan incorrectly.To avoid such a situation before entering TIN numbers you should change the format of column 6 to "Text". To do this, select the column by clicking the left mouse button in the area located above the first cell of the column (Figure 7), execute the command: Format cells Number Text .
Figure 7 Selecting a column with TIN numbers
As a rule, when entering the TIN into the plan form using the clipboard, the numbers are inserted correctly.
4.3 Entering the date
Dates in the form fields can be entered with separators (format "DD.MM.YYYY") and without them (format "DDMMYYYY"). When filling out form fields in an Excel file, there are some features for each of these options:
Entering a date with separators (format "DD.MM.YYYY"). MSExcel does not correctly interpret a date in the form "DD.MM.YYYY" when entering it if the cell in which it is entered is in the "Numeric" format. In this case, the date is converted and entered into the Excel file as a five-digit number (for example, the entered date 31.12.2011 written to the cell as a number 40908 ). To correctly display the entered date, you do not need to re-enter the data, but just change the cell format from "Numeric" to "Date".
Entering a date without separators (format "DDMMYYYY"). MSExcel interprets a date in the "DDMMYYYY" format as a numeric value when entered. Dates with a day of the month of 10 or more are always entered correctly. However, if the date starts with a zero (for example, the date "February 01, 2011" - 01022011 ), then when entering such a value into a cell of an Excel file manually (using the keyboard), the first zero can be automatically deleted by the program, and as a result, the date will be entered into the plan incorrectly. So that for dates before the 10th day of the month the first zero is not deleted when entering, you should change the cell format to "Text".
List of accepted abbreviations and symbols
| AS SP&VP | Automated system formation of a consolidated plan for scheduled inspections and coordination of unscheduled inspections |
| Unified State Register of Legal Entities | Unified State Register of Legal Entities |
| TIN | Tax identification number |
| checkpoint | Registration reason code |
| ITUC | microenterprise |
| SME | Small business |
| OGRN | Main state registration number |
| PC | Personal Computer |
| Federal Law No. 294 | Federal law on the protection of the rights of legal entities and individual entrepreneurs in the exercise of state control (supervision) and municipal control |
| Federal Tax Service of Russia | Federal tax office Russia |
| YL | Entity |
Annex A. Codes of subjects of the Russian Federation
| Name of the subject of the Russian Federation | Code of the subject of the Russian Federation 1 |
| Altai region | 22 |
| Amur region | 28 |
| Arhangelsk region | 29 |
| Astrakhan region | 30 |
| Belgorod region | 31 |
| Bryansk region | 32 |
| Vladimir region | 33 |
| Volgograd region | 34 |
| Vologda Region | 35 |
| Voronezh region | 36 |
| Moscow | 77 |
| Saint Petersburg | 78 |
| Jewish Autonomous Region | 79 |
| Transbaikal region | 75 |
| Ivanovo region | 37 |
| Irkutsk region | 38 |
| Kabardino-Balkarian Republic | 07 |
| Kaliningrad region | 39 |
| Kaluga region | 40 |
| Kamchatka Krai | 41 |
| Karachay-Cherkess Republic | 09 |
| Kemerovo region | 42 |
| Kirov region | 43 |
| Kostroma region | 44 |
| Krasnodar region | 23 |
| Krasnoyarsk region | 24 |
| Kurgan region | 45 |
| Kursk region | 46 |
| Leningrad region | 47 |
| Lipetsk region | 48 |
| Magadan Region | 49 |
| Moscow region | 50 |
| Murmansk region | 51 |
| Nenets Autonomous Okrug | 83 |
| Nizhny Novgorod Region | 52 |
| Novgorod region | 53 |
| Novosibirsk region | 54 |
| Omsk region | 55 |
| Orenburg region | 56 |
| Oryol Region | 57 |
| Penza region | 58 |
| Perm region | 59 |
| Primorsky Krai | 25 |
| Pskov region | 60 |
| Republic of Adygea (Adygea) | 01 |
| Altai Republic | 04 |
| Republic of Bashkortostan | 02 |
| The Republic of Buryatia | 03 |
| The Republic of Dagestan | 05 |
| The Republic of Ingushetia | 06 |
| Republic of Kalmykia | 08 |
| Republic of Karelia | 10 |
| Komi Republic | 11 |
| Mari El Republic | 12 |
| The Republic of Mordovia | 13 |
| The Republic of Sakha (Yakutia) | 14 |
| Republic of North Ossetia - Alania | 15 |
| Republic of Tatarstan (Tatarstan) | 16 |
| Tyva Republic | 17 |
| The Republic of Khakassia | 19 |
| Rostov region | 61 |
| Ryazan Oblast | 62 |
| Samara Region | 63 |
| Saratov region | 64 |
| Sakhalin region | 65 |
| Sverdlovsk region | 66 |
| Smolensk region | 67 |
| Stavropol region | 26 |
| Tambov Region | 68 |
| Tver region | 69 |
| Tomsk region | 70 |
| Tula region | 71 |
| Tyumen region | 72 |
| Udmurt republic | 18 |
| Ulyanovsk region | 73 |
| Khabarovsk region | 27 |
| Khanty-Mansi Autonomous Okrug - Yugra | 86 |
| Chelyabinsk region | 74 |
| Chechen Republic | 20 |
| Chuvash Republic - Chuvashia | 21 |
| Chukotka Autonomous Okrug | 87 |
| Yamalo-Nenets Autonomous Okrug | 89 |
| Yaroslavl region | 76 |
| Other territories, including the city and the Baikonur Cosmodrome | 99 |
Appendix B. Typical errors when filling out Excel-files with plans, which can lead to incorrect loading of plans in the AS SP&VP
1. Error:The following information is missing in the first column, first, second and third line of the Excel file:
the general name of the plan;
the name of the prosecutor's office that reviewed the plan;
the name of the control / supervision body that sent the inspection plan.
The first lines of the Excel file must contain the information listed above.
2. Error:
On the 6th line of the Excel file there is no line with column numbers, which is necessary for the program to work (the content of this column is determined by the column number).
Correct data entry:
The 6th line of the Excel file must contain a line with column numbers.
3. Error:
The data is not located on the first sheet of the Excel file. An empty first sheet of an Excel file or, conversely, non-blank sheets after the first one.
Correct data entry:
All data for the master plan should be given on the first sheet. There must be no subsequent sheets or they must be empty.
4. Error:
To the left of the table there is an empty column (column "A"), i.e. the table starts with column "B".
Correct data entry:
Column 1 "Name of the legal entity (LE) (full name of the individual entrepreneur (IP)), whose activities are subject to scheduled inspection" of the plan should be the first column of the Excel file.
5. Error:
The checks in the list do not match the rows in the Excel file. Often there are cases when the repeated data for several checks of the list, going in a row, are combined into one cell vertically.
Correct data entry:
Each check should occupy one line of the Excel file and, conversely, no more than one check should be placed on each line of the file.
Note. If there are vertically merged cells in one column of the Excel file, all rows in other columns that are at the level of the merged cells in height are considered to belong to the same check and their contents are merged.
Example. If in column 11 "Start date of the check" cells K9:K11 are combined into one (Figure B.1), then all cells in lines 9-11 will belong to one check. In this case, the contents of the cells in column 6 "TIN" F9, F10 and F11 will be "glued" into one line.
Figure B.1. Transferring data from an Excel file to AS SP&VP in case of vertical merging of cells
6. Error:
When specifying the period for the scheduled inspection, in columns 11 "Working days" and 12 "Working hours (for SMEs and MCPs)", in addition to the number of days / hours, clarifying words are entered in full or abbreviated form (for example, slave. days, working hours and so on.).
Correct data entry:
Columns 11 "Working Days" and 12 "Working Hours (for SMEs and MCPs)" are filled with numbers only.
7. Error:
The filename is longer than 150 characters. Unlike the previous cases, the file loads normally, but when the file is uploaded back from the system to disk, the file name is shortened.
Correct data entry:
The number of characters in the file name must not exceed 150.
1 Codes and names of subjects of the Russian Federation are indicated in accordance with the reference book "Subjects of the Russian Federation" of the Federal Tax Service of Russia, built on the basis of Article 65 of the Constitution of the Russian Federation.
2. Annual plans are developed by the following state control (supervision) bodies and municipal control bodies:
a) federal executive bodies (their territorial bodies), the State Atomic Energy Corporation "Rosatom", authorized to exercise federal state control (supervision) in the relevant areas of activity;
b) executive authorities of the constituent entities of the Russian Federation authorized to exercise the powers of the Russian Federation transferred to the constituent entities of the Russian Federation on federal state control (supervision) in the relevant areas of activity in the territories of the constituent entities of the Russian Federation, as well as to exercise regional state control (supervision) in the relevant areas of activity in the territories of the subjects of the Russian Federation;
c) local self-government bodies authorized to exercise municipal control in the relevant areas of activity in the territories of municipalities.
3. When developing annual plans, territorial bodies of federal executive bodies, executive bodies of constituent entities of the Russian Federation and local governments authorized to exercise state control (supervision) and municipal control provide for:
a) the inclusion of scheduled inspections of legal entities (their branches, representative offices, separate structural divisions) and individual entrepreneurs in the draft annual plan on the grounds and on the conditions established by parts 8 - 9 of Article 9 and 26.2 of the Federal Law "On the Protection of the Rights of Legal Entities and individual entrepreneurs in the exercise of state control (supervision) and municipal control" (hereinafter referred to as the Federal Law), federal laws that determine the features of organizing and conducting scheduled inspections in certain areas of state control (supervision), as well as provisions on the types of state control (supervision), carried out using a risk-based approach in accordance with Part 9.3 of Article 9 of the Federal Law;
b) identification of legal entities (their branches, representative offices, separate structural divisions) and individual entrepreneurs, the scheduled inspections of which are included in the draft annual plan, taking into account the assessment of the results of unscheduled inspections of these entities conducted over the past 3 years, an analysis of the state of their compliance with the mandatory requirements of the legislation of the Russian Federation Federation, constituent entities of the Russian Federation or the requirements established by municipal legal acts, as well as assessing the potential risk of harm associated with the activities carried out by a legal entity or an individual entrepreneur;
paragraph 2 of these Rules, conducting scheduled inspections of legal entities (their branches, representative offices, separate structural divisions) and individual entrepreneurs in the event that the implementation of scheduled inspections is planned jointly with the indicated bodies;
e) sending the draft annual plan before September 1 of the year preceding the year of scheduled inspections for consideration by the prosecutor's office at the location of legal entities and individual entrepreneurs in respect of which scheduled inspections are planned;
f) revision of the draft annual plan, taking into account the proposals of the prosecutor's office received as a result of consideration of the said draft in accordance with Part 6.1 of Article 9 of the Federal Law, and its approval by the head of the relevant body specified in the first paragraph of this paragraph.
3.1. When developing annual plans for 2017 and 2018, state control (supervision) bodies and municipal control bodies are sent to the federal executive body exercising the functions of monitoring and supervising compliance with the legislation on taxes and fees (hereinafter referred to as the authorized body), using a unified system interdepartmental electronic interaction, a request to provide, in respect of a legal entity or individual entrepreneur included in the annual plan, information from the unified register of small and medium-sized businesses on classifying this legal entity or individual entrepreneur as a small business.
The authorized body sends a response to the request received within a period not exceeding 5 working days from the date of its receipt.
Interdepartmental requests and responses to them in the form of an electronic document are signed with an enhanced qualified electronic signature.
Information about changes:
The rules were supplemented by clause 3.2 from July 27, 2018 - Decree of the Government of Russia of July 17, 2018 N 835
3.2. When developing annual plans, the State Atomic Energy Corporation "Rosatom" provides for:
a) inclusion of scheduled inspections of legal entities (their branches, representative offices, separate structural divisions) in the draft annual plan on the grounds and on the conditions established by clauses 1 and 2 of part 8 of Article 9 of the Federal Law;
b) identification of legal entities (their branches, representative offices, separate structural divisions), whose scheduled inspections are included in the draft annual plan, taking into account the assessment of the results of unscheduled inspections of these entities conducted over the past 3 years, an analysis of their compliance with the mandatory requirements of the legislation of the Russian Federation, and also assessing the potential risk of harm associated with the activities carried out by the legal entity;
c) coordination with other interested bodies specified in paragraph 2 of these Rules, the conduct of scheduled inspections of legal entities (their branches, representative offices, separate structural divisions) if the implementation of scheduled inspections is planned jointly with the specified bodies;
d) drawing up a draft annual plan in the form provided for in the appendix to these Rules, taking into account the requirements of the legislation of the Russian Federation on state and other secrets protected by law, as well as taking into account the requirements of the legislation of the Russian Federation in relation to information, the free dissemination of which is prohibited or restricted;
e) sending the draft annual plan before September 1 of the year preceding the year of scheduled inspections for consideration by the Prosecutor General's Office of the Russian Federation;
f) finalization of the draft annual plan, taking into account the proposals of the General Prosecutor's Office of the Russian Federation, received as a result of consideration of the said draft in accordance with Part 6.1 of Article 9 of the Federal Law, and its approval by the Director General of the State Atomic Energy Corporation "Rosatom".
4. The approved annual plan on paper (with an electronic copy attached) shall be sent before November 1 of the year preceding the year of the scheduled inspections to the relevant prosecutor's office by registered mail with a return receipt or in the form of an electronic document signed with an electronic signature.
Annual plans approved by the territorial bodies of the federal executive authorities authorized to exercise federal state control (supervision) in the relevant areas of activity, and by the executive authorities of the constituent entities of the Russian Federation that exercise the transferred powers of the Russian Federation to exercise such control (supervision), are submitted by these bodies before November 1 of the year preceding the year of scheduled inspections, to the relevant federal executive authorities.
5. The annual plan developed by the federal executive body authorized to exercise federal state control (supervision) in the relevant areas of activity includes information on the approved annual plans of the territorial bodies of the said federal executive body on conducting scheduled inspections of legal entities and individual entrepreneurs in the territories of the constituent entities of the Russian Federation. Federation and federal districts.
The specified annual plan is developed by the federal executive body until December 31 of the year preceding the year of scheduled inspections.
6. Annual plans are posted on the official websites of the bodies specified in paragraph 2 of these Rules, on the Internet, with the exception of information from annual plans, the distribution of which is limited or prohibited in accordance with the legislation of the Russian Federation.
7. Changes to the annual plan are allowed in the following cases:
a) exclusion of the audit from the annual plan:
in connection with the impossibility of conducting a scheduled inspection of the activities of a legal entity due to its liquidation, the impossibility of conducting an inspection of an individual entrepreneur due to the termination of an individual's activity as an individual entrepreneur;
in connection with the termination by a legal entity or an individual entrepreneur of activities, operation (use) of objects of protection, objects of use of atomic energy, hazardous production facilities, hydraulic structures and other production facilities subject to inspection;
in connection with a change in the hazard class of a hazardous production facility subject to inspection or a class of a hydraulic structure;
in connection with a change in the category of objects that have a negative impact on the environment, as well as the level of state environmental supervision;
in connection with the adoption by the state control (supervision) body exercising state control (supervision) using a risk-based approach, the decision to classify the activities of legal entities and individual entrepreneurs and (or) production facilities used by them to a certain category of risk or a certain class (category ) hazard or decision to change the risk category or hazard class (category) assigned to them;
in connection with the adoption by a state control (supervision) body or a municipal control body of a decision to exclude the relevant inspection from the annual plan in cases provided for in Article 26.1 of the Federal Law;
in connection with the termination or cancellation of a license - for inspections planned in relation to licensees;
due to the occurrence of force majeure circumstances;
in connection with the ban on scheduled inspections provided for by Part 1 of Article 26.2 of the Federal Law;
b) a change in the information on a legal entity or individual entrepreneur specified in the annual plan:
in connection with a change in the address of the location or the address of the actual implementation of the activities of a legal entity or individual entrepreneur;
in connection with the reorganization of a legal entity;
in connection with a change in the name of a legal entity, as well as a change in the last name, first name and patronymic of an individual entrepreneur;
Information about changes:
Paragraph 7 was supplemented by subparagraph "c" from February 7, 2019 - Decree of the Government of Russia dated January 28, 2019 N 48
c) in connection with the need to indicate in the annual plan the information provided for by clause 3 of part 1 of Article 26.2 of the Federal Law.
Information about changes:
(1) If it is planned to carry out control measures in relation to objects of protection, objects of the use of atomic energy, hazardous production facilities and hydraulic structures, the name of these objects is additionally indicated.
(2) If it is planned to carry out control measures in relation to objects of protection, objects of the use of atomic energy, hazardous production facilities and hydraulic structures, the location of these objects shall be additionally indicated.
(4) The calendar month of the beginning of the inspection is indicated.
(5) To be filled in if the inspection of small businesses is carried out in 2016 - 2020. Information is indicated on the decision to impose an administrative penalty or the decision to suspend and (or) cancel the license (the date of their issuance (acceptance), number, body that issued the decision or made the decision, part and article of the federal law, which is the basis for bringing to responsibility), the date of their entry into force, the date of completion of the audit, the results of which issued a decision or a decision.
(6) To be filled in if the audit is carried out according to the type of state control (supervision) carried out using a risk-based approach.
