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Unscheduled tax audits

Комитет по развитию предпринимательства и промышленности


A number of initiatives of the group of deputies of the Committee were considered in the course of first meeting of the Committee on the Development of Entrepreneurship and Industry this year. The proposals relate to amendments to the law on the procedure for conducting inspections in the exercise of state control.

The fact is that at the closure of the enterprise, tax authorities are obliged to conduct unscheduled inspections of these legal entities. And only after that the enterprise can be considered closed. Often, these checks can be continued for a long time: a month, a year or more.

At present, the obligation of the tax authorities to conduct unscheduled inspections in connection with the liquidation of the taxpayer is fixed exclusively at the subordinate level. Deputies consider it necessary to fix this norm at the level of the law.

A group of deputies of the Committee for the Development of Entrepreneurship and Industry initiated amendments to the law "On Individual Registration in the State Pension Insurance System".

A number of laws in 2018 entered into force in the republic that enshrined the legal basis for the suspension or resumption of activity of a legal entity.

With the adoption of these laws, legal entities classified as micro or small enterprises were given the opportunity to temporarily suspend their activities for up to 3 years. A legal entity that has suspended activity, being an economic entity according to documents, does not actually carry out entrepreneurial activity. The company does not have a staff of employees, this legal entity is exempted from submitting financial, tax and statistical reports.

However, in accordance with the law “On Individual Registration in the State Pension Insurance System”, policyholders are required to submit information about each working insured person twice a year.

Deputies of the Committee will recommend to the Supreme Council at the next plenary meeting the adoption of this law-in-draft in two readings at once.

Deputies considered amendments and additions to the law “On the state list of small privatization objects for 2019–2020” in the first reading.

The Government proposed to include 6 objects in this list. The basis was the appeal of public authorities in charge of these facilities. Buildings over than 5 years are not used. Their further functioning as intended is not expected. For the maintenance of these facilities, namely for overhaul and current repairs, payment of utilities, land tax, depreciation, maintenance of guards, additional funds are needed, which is costly and inappropriate. The sale of these objects will become an additional source of funds of the republican budget, free the state from unnecessary expenses, and also create conditions for increasing entrepreneurial activity.

The deputies supported the initiative and will recommend accepting it in the first reading.