What is the difference between a comprehensive check and a planned one

For the second year now, there is no moratorium on inspections, so entrepreneurs need to know who we can come to and how one form of verification differs from another. Inspections can be planned, complex, unscheduled, etc. Let us dwell on two types, which you can learn about in advance: complex and planned.

Inspections by regulatory authorities are regulated by the Law of Ukraine of 05.04.2007 No. 877-V “On the basic principles of state supervision (control) in the field of economic activity”. Scheduled inspections are carried out according to plans that are approved by the relevant regulatory authorities at the end of the year for the next. If the same business entity is included in the inspection plan of several regulatory authorities, this is the basis for inclusion in the comprehensive audit plan.

It should be noted that one and the same supervisory authority does not have the right to carry out a scheduled audit of the same business entity during a planning year.

The plan of planned and comprehensive inspections is subject to approval and publication by November 15 of the year preceding the planned one.

The comprehensive inspection plan for 2019 was approved by the order of the State Registration Service of Ukraine dated November 15, 2018 No. 152. You can familiarize yourself with it on the website of the regulatory service in the “Powerful Sight (Control)” section of the “Audits” section or via the link - in here

If the entrepreneur does not find himself in terms of comprehensive inspections, this does not mean that they cannot be reached for the planned one. Scheduled inspection plans are also posted on the GDS website so that the business has the opportunity to receive the necessary information online.

In terms of comprehensive inspections for 2019, the following are indicated:

• names and addresses of business entities;
• EDRPOU codes of legal entities or TIN of individual entrepreneurs;
• subject of verification (state control) - compliance with licensing conditions and legislation in the field of industrial and fire safety;
• environmental and sanitary-epidemiological legislation; requirements in the field of industrial safety, labor protection and hygiene, etc .;
• degree of risk (usually medium or high);
• the exact start date of the scan (day, month, and year).

The date of verification is indicated the same for all bodies involved in a comprehensive audit. The procedure for conducting comprehensive inspections was approved by the Cabinet of Ministers of Ukraine dated May 24, 2017 No. 350.

Verification is called complex because representatives of several regulatory bodies come to the entrepreneur at the same time. The duration of a comprehensive audit cannot exceed ten business days, and for micro, small business entities - five business days.

The features of conducting a comprehensive audit are that each regulatory body issues its own order (decision, order), which indicates the name of the business entity that will be inspected, the subject of the comprehensive audit and the date of its beginning and end.

On the basis of the order (decision, order) issued a certificate (referral) for verification.

Before the start of the audit, the officials of each supervisory authority are required to present to the head of the legal entity, its separate subdivision or an authorized person (individual entrepreneur or an authorized person) an identity card (direction) and their official IDs, as well as provide IDs (directions for verification). If the business entity has a check log, then all controllers must enter an entry in it. Based on the results of the audit, the general act is not drawn up.

Each supervisory authority separately draws up the act in duplicate and, during the last day of the audit, taking into account the working hours of the enterprise established by its internal labor regulations, is required to familiarize the head (authorized person) with it. If there is no objection, then on the same day the act must be signed by both inspectors and auditors. If the business entity does not agree with the act, it should still sign it, but indicate that it is with comments. One copy of the signed act shall be presented on the last day of verification. A scheduled inspection is carried out by one regulatory body in time and in the manner determined by its regulatory legal acts.