Control checks at the closure of the enterprise

Legislations that regulate the suspension or resumption of activity of legal entity came into force in the republic in 2018.

These laws made it possible for small enterprises to temporarily suspend their activities for up to 3 years. Those enterprises that have taken advantage of this rule of law do not work. There are no employees in the enterprise, they are exempted from financial, tax and statistical reporting.

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 for the Development of Entrepreneurship and Industry proposed to exempt small enterprises from this type of reporting.

This law-in-draft was supported by the Supreme Council and adopted in two readings at once.

Another law-in-draft that was considered at a plenary meeting, concerned the procedure for conducting control inspections of enterprises.

According to entrepreneurs, the opening of small and medium-sized enterprises is well regulated today. You can register a legal entity for almost three days. But when an enterprise needs to be closed, problems arise.

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

Currently, the obligation of the tax authorities to conduct unscheduled inspections in connection with the liquidation of the taxpayer is fixed only at the subordinate level. Deputies adopted the law-in-draft in the first reading.