The rules by which a small business entity will be able to claim a supervisory authority to exclude information about itself from the annual audit plan were established by the resolution of the Government of the Russian Federation from 26/11/2015 No. 1268. Also there was defined which documents will be required for this, who and in what period of time will consider the application.
Earlier amendments to the Federal Law from 26/12/2008 No. 294-FZ “On the protection of the rights of legal entities and individual entrepreneurs when exercising state control (supervision) and municipal control” in 2016-2018 have been introduced “supervision holiday” for most small businesses: routine checks in respect of them are not carried out.
The exemption applies only to those inspections, which are conducted in accordance with the Law No. 294-FZ. This is, in particular, verifications of Rospotrebnadzor, Roszdravnadzor and fire service. At the same time, this law does not apply to all types of financial control. Therefore, use the “immunity” will not work with tax, currency, customs and other inspections. The order of its conducting is regulated by other laws.
Law No. 294-FZ also does not apply when:
- carrying out operatively-search activities, inquiry, investigation, administrative investigation;
- implementing prosecutorial supervision and justice;
- proceedings on cases of violations of the antimonopoly legislation;
- investigation of accidents in the workplace.
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