Since September 21, new grounds for unscheduled business inspections have come into force: now the reason for the inspection is the failure of supervisory authorities to inform about the start of business if, according to the law, such notification is mandatory. Acsour experts reviewed the innovation and talked about the consequences for business.
Business inspections in 2024: the main aspects
At the moment, there is a moratorium on business inspections in Russia:
The moratorium concerns inspections carried out by the Ministry of Emergency Situations, Rospotrebnadzor, Roskomnadzor and some other agencies. It also affects cash checks from the Federal Tax Service. However, the prosecutor’s supervision and desk tax audits do not fall under the moratorium.
Acsour experts note that the restrictions on inspections do not cancel them, so scheduled inspections can be carried out before 2030
In addition, in 2024, any company may be subject to an unscheduled inspection in coordination with the prosecutor’s office. The Inspector may initiate an unscheduled inspection if:
The agency can receive information about a possible violation from other structures, from citizens or from the media. The supervisory authority is obliged to notify the company of the upcoming inspection no later than 24 hours before it begins.
What has changed?
The Russian government has approved new grounds for unscheduled business inspections, which began to take effect on September 21. Now, according to the Decree of the Government of the Russian Federation dated 09/11/2024 No. 1234, a company may fall under such an audit if its management did not notify the supervisory authorities about the start of doing business, although it should have.
There are also two new cases in which a business can be issued an order based on the results of a contactless check while monitoring compliance with requirements in the field
What could be the consequences for business?
Failure to notify about the start of a business threatens with large fines, according to art. 19.7.5−1 of the Administrative Code of the Russian Federation:
In addition, the innovations, which came into force on September 21, provide for an unscheduled inspection for violations.
If a business is issued an order to eliminate violations regarding the use of cash registers, but it does not have time to comply with it, it will also face a fine, according to Part 1 of Article 19.5 of the Administrative Code of the Russian Federation:
Acsour experts note that these innovations are aimed at stimulating the correct conduct of business. However, rapid changes can raise a number of questions and provoke the risks of fines: our specialists will be happy to advise you on doing business in Russia.
Business inspections in 2024: the main aspects
At the moment, there is a moratorium on business inspections in Russia:
- Planned control (supervisory) activities are limited until 2030 by Resolution No. 372 of March 10, 2023;
- unscheduled control (supervisory) activities are limited until the end of 2024 by Decree No. 2140 of December 14, 2023;
- Preventive measures are carried out without restrictions.
The moratorium concerns inspections carried out by the Ministry of Emergency Situations, Rospotrebnadzor, Roskomnadzor and some other agencies. It also affects cash checks from the Federal Tax Service. However, the prosecutor’s supervision and desk tax audits do not fall under the moratorium.
Acsour experts note that the restrictions on inspections do not cancel them, so scheduled inspections can be carried out before 2030
- At control facilities that are classified as high and extremely high risk;
- At industrial facilities of hazard class II;
- On Class II hydraulic structures.
In addition, in 2024, any company may be subject to an unscheduled inspection in coordination with the prosecutor’s office. The Inspector may initiate an unscheduled inspection if:
- the decision on the inspection was made by the head of the department or his deputy;
- there is a danger to human life or health at the enterprise;
- the company’s work poses a threat to the security of the country;
- the work of the enterprise is capable of causing natural or man-made emergencies;
- the company has activated the risk indicator for violation of mandatory requirements;
- earlier, the company received an order to eliminate the violation and the deadline for the execution of this order has expired.
The agency can receive information about a possible violation from other structures, from citizens or from the media. The supervisory authority is obliged to notify the company of the upcoming inspection no later than 24 hours before it begins.
What has changed?
The Russian government has approved new grounds for unscheduled business inspections, which began to take effect on September 21. Now, according to the Decree of the Government of the Russian Federation dated 09/11/2024 No. 1234, a company may fall under such an audit if its management did not notify the supervisory authorities about the start of doing business, although it should have.
There are also two new cases in which a business can be issued an order based on the results of a contactless check while monitoring compliance with requirements in the field
- Of transport security
- Of legislation on the use of cash registers, including when monitoring the completeness of revenue accounting in companies and sole proprietors.
What could be the consequences for business?
Failure to notify about the start of a business threatens with large fines, according to art. 19.7.5−1 of the Administrative Code of the Russian Federation:
- for the head of the company or sole proprietor — from 3,000 to 5,000 rubles;
- for small enterprises — from 5,000 to 10,000 rubles;
- for medium and large companies — from 10,000 to 20,000 rubles.
In addition, the innovations, which came into force on September 21, provide for an unscheduled inspection for violations.
If a business is issued an order to eliminate violations regarding the use of cash registers, but it does not have time to comply with it, it will also face a fine, according to Part 1 of Article 19.5 of the Administrative Code of the Russian Federation:
- for sole proprietors — from 1,000 to 2,000 rubles;
- for small enterprises — from 5,000 to 10,000 rubles;
- for other companies — from 10,000 to 20,000 rubles.
Acsour experts note that these innovations are aimed at stimulating the correct conduct of business. However, rapid changes can raise a number of questions and provoke the risks of fines: our specialists will be happy to advise you on doing business in Russia.
If the material was useful to you, share the article with colleagues and friends.