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What violations are recorded most often
Among the most common violations detected by the inspectors are the making of settlements without registrars of settlement operations (RPO), violation of the rules for the sale of alcohol, sale of unaccounted for goods, non-compliance with requirements in the field of restaurant business, and violations during fuel trading.
The DPS notes that inspections are carried out on a risk-oriented basis. Before the inspectors leave, a preliminary analysis of the activity of payers is carried out, which allows to focus control primarily on enterprises with an increased probability of violations. This approach should reduce the administrative pressure on conscientious businesses and make control more targeted.
Can fines be avoided?
According to Nina Yuzhanina, the main question is whether the tax office uses a preventive approach sufficiently. Recently, the DPS presented the "tax waiting" service, which should help businesses identify potential risks even before inspections are carried out.
If the business receives information about possible violations in advance, it can eliminate the shortcomings on its own: issue employees, bring the cash discipline in line, organize the commodity accounting or correct other errors. In this case, all parties win: the state receives tax revenues, entrepreneurs avoid fines, and the number of conflicts between business and regulatory bodies decreases.
What businesses should do now
The People's Deputy emphasizes that it is not enough to evaluate the effectiveness of the work of the tax office only by the number of inspections or the amount of imposed fines. Equally important should be the number of violations that were avoided thanks to timely information of payers.
For entrepreneurs, this means that they should not wait for inspectors to arrive. It is necessary to regularly check the correctness of the use of PRO, registration of labor relations, keeping records of goods, availability of necessary licenses, compliance with cash register discipline and registration of primary documentation.
If the tax waiting service really works as a tool for early detection of risks, and not just as a warning before an audit, it can help businesses avoid financial losses and make interactions with the tax authorities more predictable.