Aspiring entrepreneurs and experienced businessmen face many difficulties, but for decades now the rating of their fears has been honorably occupied by the audit of small and medium-sized businesses. Companies are supervised by many regulatory bodies, and every year adjustments are made to their work.
In order not to get into an unpleasant situation, you need to constantly monitor innovations and be aware of events.
In this publication, we will tell you why the abolition of inspections of small businesses for three years was introduced and why the supervision holidays were extended for several more years. You will find out who is exempt from checks and who cannot avoid them.
To be afraid of wolves – do not go into the forest
So, you are an aspiring entrepreneur, sitting by the fire with experienced businessmen and listening to scary stories about tax audits. After what you heard, you probably want to quickly close your business and get a job as an employee. But are small business tax auditsas scary as they are told? Let’s first understand what checks are:
- Planned. Everything is simple here, the tax authorities will not take you by surprise. You can easily prepare for the testing events. The list of entrepreneurs whose activities will be monitored next year is posted on official Internet resources in the public domain.
- Unscheduled. Here they are really dangerous and scary. An unscheduled inspection of a small business is carried out in the following cases:
- if violations were found during the scheduled inspection;
- during the reorganization and liquidation of the company;
- upon receipt by the regulatory authorities of information about possible violations of the enterprise.
Thus, auditing a small business can only be dangerous for you if you do not comply with the law and do not comply with all necessary regulations. Therefore, you should not stop there and close your business, having heard enough tales from advanced businessmen.
Long holidays and long holidays
Who doesn’t like to relax? Children dream of being out of school for as long as possible, adults want the vacation to never end, and businessmen simply rejoice with happiness when they hear about supervisory holidays for small businesses . What does it mean? It’s simple: small businesses get rid of scheduled inspections by regulatory authorities. Such vacations are a measure to protect small businesses and stimulate their growth and development. Supervisory holidays were originally adopted for 2016-2018, but in 2019 the moratorium on inspections of small businesseswas extended until the end of 2020. What you need to know about supervisory holidays:
- The moratorium applies only to those legal entities and individual entrepreneurs that are related to small businesses and are included in the register of SMEs.
- Small businesses are exempt from all scheduled inspections , except for supervisory activities carried out by the tax authorities.
- Unscheduled inspections have not been canceled! For example, if an employee writes a complaint about delayed wages, the State Labor Inspectorate will definitely check the enterprise.
- If the verification is carried out contrary to the moratorium, then its results will be considered invalid.
There are always exceptions!
Don’t think that a ban on routine inspections of small businesseswill allow you to do whatever you want. Firstly, unscheduled checks are still in effect, and secondly, there is a list of exceptions. So, small business supervision activities can be carried out if a risk-based approach is used during inspections (inspections by labor inspectorates, Rosprirodnadzor, the Ministry of Emergency Situations).
Also , the law on inspections of small businessesdoes not relieve companies that carry out certain types of activities in the field of supervision:
- social services
- heat supply,
- electric power industry;,
- power supply.
Enterprises and individual entrepreneurs do not fall under the ban on inspections of small businessesif, over the past three years, they have found gross violations or serious misconduct, for which they could suspend the work of the company, cancel the license or disqualify the head.
The abolition of inspections of small businessesdoes not apply to the prosecutor’s office. Typically, prosecutors carry out inspections based on complaints received. Therefore, be attentive to your employees and do not provoke them to apply to departments with allegations of violation of their rights.
If you have been dreaming about your business for a long time, but still cannot decide, then it’s time to take the first step into a happy future! Why now? So this is the ideal period – you are not afraid of a scheduled inspection of a small business.