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Small business audit moratorium

Now in the Russian Federation there is a moratorium on the verification of small and medium-sized businesses. What is he like? How can I use it? What do entrepreneurs and structures that have decided to take a break from the bureaucracy of bureaucracy need to know? We will talk about this in the article.

general information

verification moratoriumState control, which many meet in the form of scheduled inspections, often becomes a difficult test for those who conduct commercial activities. Therefore, it is not surprising that a temporary ban on this case was introduced in the Russian Federation. But here one thing should be noted - protection is provided exclusively from scheduled inspections by state and municipal bodies. It is valid from 2016 to the end of 2018. A moratorium on business checks can be assessed after the entire allotted period has ended. But you can summarize the interim results now.

Features

business audit moratoriumIt should be noted that not all entrepreneurs could shout “Hurray!” There were a few exceptions. So, checks were not canceled in relation to persons who conducted activities in the fields of education, health and the public. Also, if gross violations were previously committed from the position of the Administrative Offenses Code of the Russian Federation (and they were identified in the previous period), and at least three years have not passed, then the subject also does not fall under the protected regime.

But it also happens that exemption from supervision was obtained, but the enterprise is still listed among those who must be checked. In this case, it may submit a request for its removal from this list. It should be noted that the cancellation of inspections was not carried out in several strategically important areas, such as fire supervision, industrial safety and the safety of hydraulic structures for entities that operate hazardous production facilities.

Also, under certain conditions, environmental and radiation control is maintained. Still unlucky are those who have access to state secrets, manage apartment buildings and monitor audit organizations.

If the subject is considered to be subject to a moratorium on checks, then the procedure will be considered a gross violation, and its results will be invalidated.

What consequences?

moratorium on small checksFor more than a year there will be a moratorium on tax audits. The small business, which was able to take full advantage of this opportunity, felt calm for a long time. But positive changes will be not only for business entities, but also for regulatory authorities. What is the matter?

There is such a federal law as 294-FZ, where such a concept as a “risk-based approach” was introduced. It involves the optimization of operations, which will reduce costs during inspections. The rules governing the risk-based approach will be effective from January 1, 2018. Therefore, when business entities, who are now protected by a moratorium on checking small and medium-sized businesses, lose their umbrella, they will be able to assess how much the quality of service by the state has changed.

Pursued goals

But what should be the result? Although they began to take care of the law governing the situation at the end of the zero years of the third millennium, it just so happened that significant progress occurred only in 2014, and it turned out to be very out of place.Thus, a moratorium on inspections makes it possible to simplify the work of small businesses and support them in the difficult economic situation in which the Russian Federation is now.

This is an integral part of the plan to move away from the so-called stick system, which provides for the optimization of interaction and the expansion of opportunities for appeal on unfair decisions. It is possible that in the future, certain provisions that have a moratorium on inspections will become permanent and systemic in the future.

Who is he aiming at?

small business audit moratoriumFirst of all, it is necessary to understand that legal entities and individual entrepreneurs who conduct their activities within the framework of the law and in accordance with the established rules are exempted from checks. That is, for those who did not cause trouble to state bodies and did not cause interest from a legal point of view, these exemptions were made.

At the same time, they reasonably reasoned that if a person / organization does not commit violations, then why monitor it? But you still should not relax - after all, the right to carry out unscheduled inspections still remains. Therefore, if there is a precedent that grossly violates the established rules, and the regulatory authorities become aware of this, then a moratorium will not help.

Renewal option

moratorium on verification of small and medium-sized businessesNow quite often you can hear the words that the moratorium on checks on small businesses needs to be extended. Most often this is said because of the unfavorable state of affairs in the matter of ensuring legal interaction between representatives of state bodies and business entities. But this applies to a greater extent to the situation when the law enforcement officers are deliberately ignored by the relevant services.

In general, now, thanks to the widespread automation of processes, economic entities operating according to gray and black schemes are quickly detected. So, for this, a comparison of the values ​​of declarations, individual tax invoices and many other tools is used. In the case of honest business entities, scheduled inspections only take time, although they are mandatory. Whereas in the case of criminal elements, the state has many other available tools.

From the position of state authorities

audit moratoriumEarlier in the article, the point of view of entrepreneurs was stated. What do government officials think about this? You can start with the President of the Russian Federation V.V. Putin. Back in 2014, he expressed dissatisfaction with the fact that the relaxation of supervision of business entities is much slower than originally calculated. Therefore, he reports that he advocates making life easier for ordinary citizens, including those conducting commercial activities.

Lesser civil servants also advocate a moratorium. But the reasons for this position are clearly more prosaic and simpler: in this case, they will have to work less. It’s no secret, after all, that most people would just like to receive money and do nothing. But on the whole and in general, they welcome the systematization and updating of data provided by enterprises. The moratorium, however, gives a certain respite in order to deal with accumulated cases and to prepare state bodies for reaching a new level.

Finally

tax audit moratoriumAnd what can be said in the end? Summing up, it should be noted once again that although the moratorium on verification is a rather positive moment, we need to work to improve the situation at the system level. After all, if everything will work and function normally, then there will be no need to resort to certain temporary measures. Although it is impossible to say that it will be possible in the near future to achieve a certain ideal situation. And this is not only a matter of public servants and laws.

Our world is constantly changing, new conditions, directions and much more are emerging. Therefore, even if we had the most perfect public servants and the laws adopted by them, even then it would hardly be possible for us to realize an ideal situation that does not require intervention. The main thing to remember is that nothing is created out of the blue. Therefore, if there is a desire to improve your life and the existence of loved ones, then you need to work on this. It is necessary to interact with public authorities, to offer them their visions on various issues, perhaps even to go to conflict, defending their interests.


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