Plan of inspections of the prosecutor's office for 2022

Currently, the main supervisory authority of Russia, the Prosecutor General’s Office, is developing a consolidated plan for inspections of business entities for 2022.

The main objective of the activities carried out is to monitor and supervise the timeliness and completeness of tax payments and obligatory payments to the budget by legal entities.

Many heads of organizations are already asking questions: Should we wait for a meeting with prosecutors in 2022? How can I find out about a scheduled inspection? What to do if it is prescribed incorrectly? What types of checks exist and what are their features? Answers to the questions asked are in the presented article.

Who exactly will be checked?

The organizations listed in the consolidated inspection plan for 2022 can absolutely expect a visit from government officials in the coming year.
The consolidated plan for inspections of the prosecutor's office is a document developed for each calendar year on the basis of proposals from divisions of the constituent entities of the Russian Federation and includes a list of business entities subject to inspection.

The Russian Prosecutor's Office annually publishes the plan for inspections of legal entities (including for 2022) on its official website: plan.genproc.gov.ru.

Where to find the consolidated plan for inspections of legal entities for 2022

The inspection plan for the current year is published on the website of the Russian Prosecutor General's Office in a special section. More precisely, at the link you will find not a plan as such, but a search form with which you can clarify whether your company is included in the inspection plan, when exactly the inspectors will come to you and what they will check, as well as how many days this procedure will take.

In the consolidated inspection plan on the website of the Prosecutor General's Office you can find the plans of all inspection bodies for the year. So, a few days ago, on March 14, 2022, the Russian Ministry of Justice posted a similar plan on its portal. The audit shows that the organizations listed in the plan of the Ministry of Justice (political parties and religious organizations) can also be found in the consolidated plan as being audited by this ministry.

In order to clarify whether you are included in the inspection plan, it is enough to enter a minimum of information: only TIN, only OGRN or name.

If you find your organization in the consolidated plan and believe that it is included there illegally and without reason, you need to file a complaint with the inspection body so that it excludes you from the plan.

How to find out about a scheduled inspection

To find out if your organization is scheduled for an audit, you need to:

go to the official website of the Prosecutor General's Office;
go to the menu section “Unified Register of Inspections”;
indicate the time period you are interested in;
enter the OGRN, TIN, name of the individual entrepreneur or organization, revision number.

Based on the results of reviewing the search request, the system:

will provide detailed information about the activities planned by the prosecutor’s office in relation to the legal entity;
will specify the duration and timing of their implementation;
will indicate their goals.

However, it must be taken into account that currently only information for November and December 2022 is available on the Internet resource. The Prosecutor General's Office will publish the inspection plan for 2022 later - before December 31 of this year on the page.

There on the website you can see the results of control measures previously carried out by the supervisory authority over the past three years.

How can I find a list of inspections on the website of the Prosecutor General's Office?

How can I find the consolidated inspection plan for 2018 on the website of the Prosecutor General’s Office and how to use it?

On the main page of the site there is an icon called “Unified Register of Inspections - Consolidated Inspection Plan”. By clicking on it, we get to a page offering a choice of 2 options for generated lists:

for legal entities and individual entrepreneurs;
for state authorities of the regions of the Russian Federation and their officials - in 2018 it was created on the website for the first time.

In each of them it is proposed to search using one of the following parameters:

the name of the person wanted on the list;
its code (OGRN or TIN);
verification number (for the first list) or name of the inspection body (for the second list)
address (only for the second list).

On the page containing the search string for the first list, by selecting “Open Data” from the menu of pages offered for viewing, you can see inspection plans relating to 2015, 2016 and 2022.

The components of a unified inspection plan are also reflected on the websites of regional prosecutors' offices.

The 2022 list will not include legal entities and individual entrepreneurs classified as small businesses, in respect of which scheduled inspections by state control authorities were suspended during the period 2016–2018 (Clause 1, Article 26.1 of Law No. 294-FZ). However, such an exemption only applies if the specified entities:

are not employed in industries that require more frequent inspections;
have no penalties based on the results of previously conducted inspections.

If a small business entity, having familiarized itself with the plan of prosecutorial inspections for 2022, discovers that it does not contain information that would give the government agency grounds to carry out inspections of it, it should contact this body to exclude the inspection from the plan (Clause 3 of Article 26.1 of the law No. 294-FZ). The form of such an application was approved by Decree of the Government of the Russian Federation dated November 26, 2015 No. 1268.

Read about the criteria by which a taxpayer is classified as a small business entity here.

Who definitely won't be checked

Currently, on the territory of the Russian Federation there is a ban on conducting scheduled inspections of small businesses . However, this restriction does not apply to everyone.

In accordance with the amendments made to the legislation, until December 31, 2022, regulatory and supervisory authorities cannot audit organizations and enterprises with an impeccable reputation.

In this case, we are talking about organizations that, over the past three years, have not committed administrative offenses in their activities and have not been subject to the corresponding type of liability.

However, this relaxation does not apply to entities operating in the field of social security, education, medicine and healthcare..

Video on the topic: the prosecutor's office prematurely abandoned inspections of small businesses with a good reputation.

Legislative framework and timing of publication of information on planned supervisory activities

All information about inspections of legal entities and individual entrepreneurs is collected by the Prosecutor General's Office of the Russian Federation;
The official website publishes the inspection plan for 2022 in accordance with the requirements of Part 7 of Article 9 of Chapter 2 of Federal Law No. 294 “On the protection of the rights of legal entities and individual entrepreneurs in the exercise of state control (supervision) and municipal control.” This online resource is called “Consolidated plan for inspections of business entities for 2022.” The answer to the question when the consolidated register of inspections appears on the website of the Prosecutor General's Office is at the end of the year preceding the year of inspection. For 2022, it was published in December 2022. In addition, similar lists of planned supervisory activities carried out by regional regulatory authorities should be published by the prosecutor's offices of the constituent entities of the Russian Federation, and many have already done this, for example, plans for 2022 have been published:

on the website of the prosecutor's office of the Leningrad region;
inspection plan on the official website of the prosecutor's office of the Nizhny Novgorod region for 2022;
on the website of the prosecutor's office of the Stavropol region.

Each organization and individual entrepreneur must look for themselves in two lists at once: federal and regional.

This is what the inspection plan looks like on the prosecutor’s office website:

A search in the register is carried out using the organization's TIN.

Features and types of checks

In accordance with the Federal Law of December 26, 2008 (as amended on November 27, 2022), the following types of inspections are distinguished: scheduled and unscheduled.

Scheduled inspection

Scheduled inspections are carried out according to schedule in order to regularly monitor compliance by legal entities and individual entrepreneurs with the mandatory requirements of state and municipal acts.

There is a rule according to which the controlling government body is obliged to notify the company’s management about the upcoming scheduled inspection no later than 3 days before its start. Notification can be sent either by mail or through any electronic means of communication (for example, a letter to the organization’s email address).

Unscheduled inspection

An unscheduled inspection is authorized in the following cases:

expiration of the deadline for the small business entity to comply with a previously issued order to eliminate identified violations (on this basis, notification of the start of the inspection is sent no later than 24 hours in advance);
appeals to government bodies of citizens, legal entities, individual entrepreneurs with an application or
publication by state authorities, local government, and the media of information about the following consequences of the activities of a small business entity:
the emergence of a threat or the creation of an emergency situation of a natural or man-made nature;
violation of consumer rights.

For these reasons, supervisory authorities have the right to begin an unscheduled inspection immediately after receiving the relevant information, while agreeing on the procedure with the prosecutor's office within 24 hours.

Plan of inspections of the prosecutor's office for 2022 - what are scheduled and unscheduled inspections

All inspections carried out by regulatory authorities can be divided into two groups: scheduled and unscheduled. If you, as a legal entity, find yourself on the list of scheduled inspections, then you need to remember some of the nuances of this event:

the frequency of scheduled inspections should not be more than once every 3 years;
the possibility of more frequent inspections (2-3 times within three years) is allowed for companies operating in the fields of education, medicine and pharmaceuticals. This is due to the duration of the licenses of these organizations, the control of which is the direct responsibility of the specialized inspection structures;
Once a year, companies involved in heat supply and maintenance of heating networks, as well as large consumers of this type of energy and municipal organizations (before the start of each heating season), are inspected.

Control authorities are required to additionally notify the organization about the upcoming scheduled inspection, no later than three days before the specified start date.

As for unscheduled inspections, they are permitted only in strictly defined cases:

upon expiration of the deadlines for fulfilling instructions made to the company by the authorities controlling its activities;
upon receipt by regulatory authorities of complaints about a threat to human life and health resulting from the activities of a specific commercial structure. Such complaints may also relate to violations of environmental regulations, destruction of cultural heritage, violation of consumer rights, threats to state security, etc.;
if the government or the president of the country has issued a decree to conduct an unscheduled inspection of a certain organization or commercial enterprise.

Check forms

Inspections by supervisory authorities in the field of a particular activity are carried out in documentary and (or) on-site form (for example, the Ministry of Transport).

Documentary verification is carried out at the location of the regulatory authority. As a rule, such an inspection is limited to the study of the organization’s documents submitted at the request of the regulatory authority and reports of previous inspections.

If the study of the documentation does not allow us to establish all the necessary facts about the activities of the legal entity or doubts arise about the reliability of the information provided, an on-site inspection is carried out at the location of the legal entity or individual entrepreneur.

Who will not be checked

If some subjects of the economic system should remain fully armed in connection with inspections by the prosecutor's office, then others need not be afraid of them. Thus, the second category includes representatives of small businesses who have an untarnished reputation. According to the amendments made to Federal Law No. 294 of December 26, 2008 “On the protection of the rights of legal entities and individual entrepreneurs in the exercise of state control (supervision) and municipal control”, during the period from 2016 to inclusive the government agency does not have the authority to implement measures in relation to them controlling nature. But those who were caught in an administrative violation should not forget about the possible arrival of employees.

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Current legislation states that scheduled inspections cannot be carried out more than once every 3 years, except for those areas where more frequent control by the state is justified and necessary (medicine, energy, social areas, etc.). In addition, the provision on the right to advance warning remains unchanged: the company's management must receive written or electronic notification of the arrival of government officials no later than 3 days before the audit day.

Private businessmen who work in the educational, medical and social spheres should not hope for relaxations and exceptions. These areas will be examined thoroughly and carefully due to their public importance.