Legal rights of the regulatory and law-enforcement agencies, to survey, search and seize the property and documentation of organizations and enterprises on their territories and premises.

 

In accordance with Federal Statute #294 (26.12.2008 №294-ФЗ – On the protection of the rights of legal entities and sole proprietors in cases of state and municipal regulatory and oversight operations) adopted in 2008, and its amendments adopted in 2010, any and all types of regulatory inspections of enterprises and organizations by the state must be authorized by the prosecutor’s office.

At the same time the provisions within FS#294 DO NOT APPLY to the actions of the following government agencies:

FTS (Federal Tax Service of the RF) – in the implementation of tax control;

MIA (Ministry of the Interior of the RF) – during search and investigation operations;

IC (Investigative Committee of the RF) – during preliminary and pretrial investigations;

PGO (Prosecutor General’s Office of the RF) – in the implementation of oversight and public justice;

PF (Pension Fund of the RF) – in the implementation of insurance premium payments;

SSF (Social Security Fund of the RF) – in the implementation of insurance premium payments;

FCS (Federal Customs Service) – at border crossing checkpoints;

Of the above listed “key” or “primary” tax fraud regulators, whose powers require close legal assessment, two agencies stand out as the major players to whom more detailed attention will be paid – FTS and MIA. 

PLEASE NOTE that on May 30th, 2012, during his annual report at the Federation Council on the rule of law in the Russian Federation, Prosecutor General of the Russian Federation – Yuriy Chaika – made the suggestion for an amendment to the current legislation which would oblige all operatives of the Ministry of the Interior to authorize tax related search and seizure operations with the Prosecutor General’s Office. As a result the Federation Council Constitutional Law Committee was ordered to conduct a thorough analysis of the report “aimed at preparing an agreement for proposing amendments to the current legislation”.