Victoria Trofimova, lawyer
Along with accounting and tax reporting, enterprises and organizations of any form of ownership are required to submit statistical reporting to the state on time in an approved form. Statistical reporting is information about the economic activities of an enterprise and the state of affairs at the enterprise, necessary for the state to carry out statistical observation. The general rules for the provision of statistical reporting are established by Federal Law No. 282-FZ of November 29, 2007. Distortion of statistical reporting, i.e. incorrect reflection/non-reflection of information about the economic activities of an organization in the statistical reporting of the Russian Federation undoubtedly affects the reliability and completeness of information submitted to Rosstat by business entities. This article will discuss liability for distortion of statistical reporting and the punishment applied to those who committed it.
Let's consider an example from judicial practice.
An employee of the institution filed a lawsuit against the employer to recognize orders to impose disciplinary sanctions as illegal, reinstatement at work, recovery of wages for the period of forced absence, and moral damages. From the case materials it follows that she was dismissed at the initiative of the employer on the basis of clause 5 of Part 1 of Art. 81 Labor Code of the Russian Federation (repeated failure by an employee to fulfill work duties without good reason). Among the disciplinary offenses that led to her dismissal, the plaintiff challenged the distortion of accounting data imputed to her as a violation of official duties, which resulted in a distortion of statistical reporting for the entire institution. Which led to the application of a disciplinary sanction to the plaintiff in the form of a reprimand. And at the time the order for her dismissal was issued, there was a set of outstanding and outstanding disciplinary sanctions. The court recognized the dismissal as legal, and the plaintiff’s claims were denied. The panel of judges confirmed the correctness of this decision (appeal ruling of the Ulyanovsk Regional Court dated September 8, 2015).
This is not the only case of bringing an employee to disciplinary liability for distorting statistical reporting. Let's consider the Decision of the Frolovsky City Court of the Volgograd Region dated April 30, 2015.
An employee of the institution, whose job responsibilities included the preparation of statistical reporting, was dismissed by the employer under clause 5 of part 1 of Art. 81 Labor Code of the Russian Federation. From the case materials it follows that during ongoing monitoring, it was established that the plaintiff had distorted statistical data, which ultimately led to distortion of monthly and annual statistical reporting. Moreover, the circumstances indicate that the plaintiff concealed the commission of a disciplinary offense by entering false information into accounting and statistical documents, which prevented the employer from detecting this offense immediately after it was committed. Taking into account the nature and circumstances of the disciplinary offense committed, the presence of two disciplinary sanctions for improper performance of labor duties, the court came to the conclusion that the disciplinary sanction imposed on the plaintiff in the form of dismissal for the employee’s repeated failure to fulfill labor duties without good reason is legal and justified.
Thus, distortion of statistical reporting indicates improper performance by the employee of his official duties and is the basis for bringing the guilty person to disciplinary liability. An employee can be brought to disciplinary liability for distorting statistical reporting no later than one month from the date the offense was discovered. A disciplinary sanction cannot be applied later than six months from the date of commission of the offense, and based on the results of an audit, inspection of financial and economic activities or an audit - later than two years from the date of its commission. The specified time limits do not include the time of criminal proceedings. For each disciplinary offense, only one disciplinary sanction can be applied. However, the employer must comply with the procedure and deadlines for bringing the employee to disciplinary liability. Moreover, an employee who has made a distortion of statistical data can be fired if the latter, at the time of the dismissal order, already has two penalties that have not been lifted or repaid. But if the procedure for imposing a disciplinary sanction is not followed, the dismissal of the employee will be considered illegal, and the employee will be subject to reinstatement.
If an employee proves that the job description does not provide for the obligation to bear responsibility for distortion of statistical reporting data, then disciplinary action on this basis will be declared illegal by the court, and the order itself will be subject to cancellation (decisionTraktorozavodsky District Court of Volgograd from April 1, 2013 . Case No. 2-304/2013).
It should be noted that submission of unreliable statistical information to Rosstat is recognized as an administrative offense (Article 13.19 of the Code of Administrative Offenses of the Russian Federation). The subjects of this administrative offense are heads of organizations or officials of an organization whose official duties include the provision of statistical information. For example, an enterprise submitted to the Territorial Body of the Federal State Statistics Service statistical information in the form of federal statistical observation No. 3-F “Information on overdue wages.” However, it later submitted a letter stating that there were no overdue wages, and the earlier submitted report in Form No. 3-F was erroneous. Thus, the enterprise provided unreliable statistical information, as a result of which the head of the enterprise was brought to administrative responsibility under Art. 13.19 of the Code of Administrative Offenses of the Russian Federation and was punished in the form of an administrative fine (decision of the Omsk Regional Court of January 19, 2010 in case No. 77-05/06/2010).
The court considers the applicant's arguments that she has the right to make clarifications to the statistical data to be unfounded, since making changes to the statistical reporting form does not relieve the person responsible for presenting statistical data from responsibility for previously submitted inaccurate data. This conclusion was reached by the Central District Court of Omsk in a decision dated 04/07/2010, considering the complaint of an employee of one of the institutions responsible for providing statistical information against the decision of an official of the Territorial Body of the Federal State Statistics Service. The court considered the position of the state statistics body to be lawful, thereby the applicant’s actions were qualified under Art. 13.19 Code of Administrative Offenses of the Russian Federation.
The arbitration manager may also be held administratively liable under Art. 13.19 Code of Administrative Offenses of the Russian Federation (Review of judicial practice of the Armed Forces of the Russian Federation for the 1st quarter of 2013). During the bankruptcy procedure of a legal entity, the powers of the head of this legal entity may be transferred to the arbitration manager, as provided for by Federal Law No. 127-FZ of October 26, 2002 “On Insolvency (Bankruptcy)”. Art. 99 of this Federal Law establishes a list of the rights and obligations of an external manager approved by the arbitration court during the external management procedure. The bankruptcy trustee in accordance with Art. 129 of Federal Law No. 127-FZ also assumes the powers of the head of the debtor enterprise until the date of termination of bankruptcy proceedings or the conclusion of a settlement agreement, or the removal of the bankruptcy trustee. Thus, if the arbitration manager is entrusted with the powers of the head of the debtor, he is subject to all the requirements established by federal laws and other regulatory legal acts of the Russian Federation for the head of such a debtor, and all liability measures established by federal laws and other regulatory legal acts are applied to him legal acts of the Russian Federation for the head of such a debtor (Part 1 of Article 20.2), which makes it possible to classify the arbitration manager as a subject of an administrative offense under Art. 13.19 Code of Administrative Offenses of the Russian Federation.
In judicial practice, there are cases where distortion of statistical reporting was qualified under Art. 8.5 Code of Administrative Offenses of the Russian Federation. For example, by the Resolution of the Committee on Natural Resources, Environmental Protection and Environmental Safety, the Limited Liability Company was found guilty of committing an administrative offense under Art. 8.5 Code of Administrative Offenses of the Russian Federation. As can be seen from the contested resolution, the Company is charged with concealing or distorting environmental information. However, the court came to the conclusion that statistical reporting form No. 2-LS serves as a report on the volume of solid minerals produced. This information cannot be called environmental information in the sense given to such information by Article 8.5 of the Code of Administrative Offenses of the Russian Federation. At the same time, the statistical reporting forms approved by the State Statistics Committee directly indicate that responsibility for violating the procedure for submitting statistical information, as well as submitting unreliable statistical information, occurs under Art. 13.19 of the Code of Administrative Offenses of the Russian Federation (decision of the Arbitration Court of St. Petersburg and Leningrad Region dated September 8, 2014 in case No. A56-20693/2014).
The Arbitration Court of the Moscow Region, having considered a similar case, sided with the applicant, who challenged the decision to impose administrative liability under Art. 8.5 Code of Administrative Offenses of the Russian Federation. The court came to the conclusion that the arguments and figures set out in the act, the protocol on the administrative offense and the resolution on the case on the administrative offense are refuted by the primary documents. Consequently, the composition of the administrative offense provided for in Art. 8.5 of the Code of Administrative Offenses of the Russian Federation, was not established in the actions of the company by the administrative body (decision of the Arbitration Court of the Moscow Region dated October 26, 2009 in case No. A41-27902/09).
As for the statute of limitations for bringing administrative liability for distortion of statistical reporting data, according to paragraph 1 of Art. 4.5 of the Code of Administrative Offenses of the Russian Federation, a resolution on an administrative offense is issued no later than two months from the date of commission of the administrative offense.
Another type of liability for distortion of statistical reporting data is provided for in Art. 3 of the Law of the Russian Federation dated May 13, 1992 No. 2761-I “On liability for violation of the procedure for submitting state statistical reporting”, according to which for violation of the procedure for submitting state statistical reporting, enterprises, institutions, organizations and associations compensate the statistical bodies for damages incurred in the established manner connection with the need to correct the results of consolidated reporting when presenting distorted data or violating the reporting deadlines. However, due to the lack of a methodology for calculating the amount of damage, judicial practice does not have such cases.
Thus, having studied the legislation of the Russian Federation and judicial practice on the issue outlined in the topic of this article, we can conclude that distortion of statistical reporting indicates improper performance by a person whose official duties include the presentation of statistical information, his duties, which is the basis for attracting the latter to disciplinary liability. The employer must comply with the procedure and deadlines for bringing the employee to disciplinary liability. An employee who has made a distortion of statistical data may be dismissed by the employer if, at the time of issuing the dismissal order, he already has two disciplinary sanctions that have not been lifted or paid off. However, if the procedure for imposing a disciplinary sanction is not followed, the dismissal of the employee will be considered illegal, and the employee will be subject to reinstatement. An employee can be brought to disciplinary liability for distorting statistical reporting no later than one month from the date the offense was discovered. Disciplinary the penalty cannot be applied later than six months from the date of the commission of the offense, and based on the results of an audit, inspection of financial and economic activities or an audit - later than two years from the date of its commission. The specified time limits do not include the time of criminal proceedings. Behindeverydisciplinarymisdemeanor can only be applied onedisciplinary collection. Distortion of statistical reporting constitutes an administrative offense under Art. 13.19 Code of Administrative Offenses of the Russian Federation. Subjects of this administrative offense are the heads of the organization or officials of an organization whose official duties include the presentation of statistical information, or arbitration managers to whom, during the bankruptcy procedure of a legal entity, the powers of its head were transferred. The statute of limitations for bringing administrative liability for distortion of statistical reporting data is two months from the date of commission of the administrative offense. For violation of the procedure for submitting state statistical reporting, enterprises, institutions, organizations and associations shall, in accordance with the established procedure, compensate the statistical bodies for damages arising in connection with the need to correct the results of consolidated reporting when presenting distorted data or violating the deadlines for submitting reports. However, in practice this rule does not work due to the lack of a methodology for calculating the amount of damage.
In what case and for what can a company (individual entrepreneur) be fined for failure to provide or provision of false information to statistics?
In addition to accounting (financial) and tax reporting, organizations and individual entrepreneurs must also submit statistical reporting. This obligation to submit primary statistical data to state statistics bodies is provided for by Federal Law No. 282-FZ of November 29, 2007 “On official statistical accounting and the system of state statistics in the Russian Federation” (hereinafter referred to as Law No. 282-FZ).
Rosstat of the Russian Federation, within the framework of its powers, approves the forms of federal statistical observation and instructions for filling them out (clause 5.5 of the Regulations on the Federal State Statistics Service, approved by Decree of the Government of the Russian Federation of June 2, 2008 No. 420).
Where can I see the obligation to submit statistical reporting?
Selective statistical observations are carried out by Rosstat of the Russian Federation in the form (clause 1 of the rules for conducting selective statistical observations of the activities of small and medium-sized businesses, approved by Decree of the Government of the Russian Federation of February 16, 2008 No. 79, hereinafter referred to as Rules No. 79):- monthly and (or) quarterly surveys of small and medium-sized enterprises (except for micro-enterprises);
- annual surveys of micro-enterprise activities.
Important!Statistical information must be provided to statistics according to approved forms of federal statistical observation on paper (at the location of the respondent) or electronically in the established format using an electronic signature, no later than the submission deadlines indicated on the forms.Lists of companies or individual entrepreneurs that must submit a particular statistical report are posted on regional statistics websites in the section: “Reporting” - “Statistical reporting” - “Lists of reporting business entities”. Here's an example in the Chelyabinsk region.
Amount of fines
Punishment for failure to provide primary statistical data or provision of unreliable statistical information is an administrative offense and entails the imposition of an administrative fine under Art. 13.19 Code of Administrative Offenses of the Russian Federation.Important!Failure to provide primary statistical data in the prescribed manner or untimely provision of this data will entail fines:Thanks to the Federal Law of December 30, 2015 No. 442-FZ “On Amendments to Article 13.19 of the Administrative Code”, which came into force on December 30, 2015, the liability of companies and individual entrepreneurs for failure to submit (late submission) of statistical information has been tightened.
- for officials in the amount of 10 thousand to 20 thousand rubles;
- for legal entities - from 20 thousand to 70 thousand rubles.
Repeated violation is punishable by large fines:
- for officials in the amount of 30 thousand to 50 thousand rubles,
- for legal entities - from 100 thousand to 150 thousand rubles.
However, payment of penalties does not negate the need to provide appropriate statistical reporting forms.
How to report
Statistical reporting can be submitted to:- on paper directly to the territorial statistical office or sent by mail (by registered mail with a list of attachments);
- in electronic form using a specialized electronic reporting operator or on the website of Rosstat of the Russian Federation.
In practice, this rule does not work, since there are no clear criteria for calculating the damage caused by the respondent.
Challenging fines
When challenging a “statistical” fine, the company must have evidence that all measures within its power to provide statistical reporting have been taken.Thus, checking the company’s argument that the reporting in Form No. 2-C on paper was sent by registered mail, the courts pointed out that the postal receipt for payment of the corresponding postal item (which contains the unique postal identifier assigned to the postal item, allowing you to track the receipt and delivery of this postal item) the company does not have.
The courts also found that the company had the opportunity to comply with the rules and regulations of the current legislation, but there was no objective evidence of the company taking all measures within its power to comply with the rules and regulations for any independent reasons. This fact indicates the presence of guilt in the actions of the company. In such situations, the courts do not satisfy the company’s demands to cancel the decision to prosecute under Article 19.7.3 of the Code of Administrative Offenses of the Russian Federation for violating the deadline for submitting annual statistical reports (Resolution of the Moscow District AS dated July 13, 2015 No. A40-190349/14).
Statute of limitations
A decision in a case of an administrative offense, by virtue of Article 4.5 of the Code of Administrative Offenses of the Russian Federation, cannot be made after two months (in a case of an administrative offense considered by a judge - after three months) from the date the administrative offense was committed.In practice, this means that the territorial bodies of Rosstat of the Russian Federation will be able to bring companies or individual entrepreneurs to administrative liability under Article 13.19 of the Code of Administrative Offenses of the Russian Federation within 2 months from the expiration of the deadline for submitting statistical reports.
If you have violated the standards for submitting reports to Rosstat, you should be prepared to pay a fine.
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And in this case, it is necessary to know what value it is established and when exactly such administrative responsibility begins for companies and individual entrepreneurs in the Russian Federation.
All entrepreneurs and legal entities know very well where they should submit reports on their activities. One of such authorities is Rosstat.
Moreover, regulatory documents establish certain forms of reports, as well as deadlines for their submission, which should be strictly adhered to in order to avoid unnecessary problems.
Many people are wondering what the size of the fine is for late submission of reports, failure to provide them and submission of statistical forms that contain errors to Rosstat at the moment.
After all, changes were recently made to the legislative documents of the Russian Federation, which we will look into in the article.
Basic information
Let's figure out why reporting is submitted to statistical authorities. It is also worth finding out which forms should be provided to representatives of the authorized body.
What do you need to know?
Statistical reporting is documents that are required to be provided by individual entrepreneurs and companies with legal entity status that conduct business activities in Russia.
Such reports differ from those submitted to the tax authority and to the country's extra-budgetary funds. The company must provide to Rosstrat:
- accounting reporting forms;
- statistical reports.
In general, enterprises use about 300 forms of statistical reports. Thanks to this choice, the company can select individual forms that it will use constantly.
When choosing, pay attention to the type of activity and scale of production. All companies, without exception, undertake to submit reports to Rosstat.
Everyone reports, but at different times and submits different forms. Companies classified as small and medium-sized submit reports according to.
For example, every month and every quarter only those enterprises that are included in the sample will report. We will describe the basic requirements for submitting documentation established by legislative provisions.
There are 3 ways to submit reports:
- personally conveyed by representatives of the authorized body;
- by sending it by mail;
- by sending via a communication channel (in this case, you should take care of obtaining an electronic digital signature).
So, you have 2 options for reporting - on paper or electronic media. The choice is yours, because the legislation regarding this requirement was not established.
The enterprise sends statistical data on established forms free of charge after receiving a written request for their submission ().
Many new entrepreneurs cannot immediately figure out how to correctly fill out a statistical report, and there are not many recommendations in the legislation of the Russian Federation. This is why businessmen often act at random.
Reports to Rosstat must be submitted by:
- every state authority, local government body;
- a legal entity that operates within the Russian Federation;
- representation of Russia, which is located outside the state ();
- a branch of a foreign enterprise that has business within the Russian Federation;
- individual entrepreneur.
Companies that operate under a simplified tax system are required to submit reports on the same basis as other enterprises.
Documents required by the statistical committee:
- company information;
- firms;
- applications that supplement accounting records have occurred, etc.
For what purpose is it being given up?
To understand why reporting is submitted, let’s consider what the essence of Rosstat’s work is. What kind of service is this?
It was created so that it is possible to generate official statistics in various sectors of life.
This is an executive body that has the authority to control statistical activities in the Russian Federation.
The main task of Rosstat is to satisfy the information needs of the government and various companies - the media, commercial enterprises, and scientific societies.
And for this purpose, the service collects reliable and objective information about politics, the social sphere, the demographic situation, and the economy.
Main functions:
- collect statistical information and generate reports based on it;
- develop methods of maintaining statistical records in accordance with international standards;
- provide data to the President and authorities of Russia, citizens of the Russian Federation, the media and other companies;
- create and develop a statistical information system, which should be combined with other systems;
- store statistical data;
- monitor whether citizens and companies comply with laws regarding government statistics.
One of Rosstat’s obligations is to keep records of the activities of entrepreneurs and legal entities and compile statistical codes, which are reflected when registering a company.
What is the fine if you fail to submit a report to Rosstat?
Previously, penalties for late reporting were small. Since 2019 it has been significantly increased.
Authorized structures check all submitted information, and if it is discovered that a person is submitting incorrect data, then they will also have to bear responsibility.
Deadlines
The following reports are required:
| Data according to form 1 | Provided until April 1 (clause 2 of article 18 of Federal Law No. 402 of December 6, 2011) |
| Submitted before the end of January (information about the financial situation of the enterprise) | |
| Submit by the 15th day of the following month after the end of the reporting quarter (mandatory for all entrepreneurs) | |
| Submit by the 8th of the month following the reporting quarter (on personnel movement) | |
| (result of activity) | Submit by the 29th of the following month after the end of the quarter |
| (about the product that is produced) | Rented by entrepreneurs who have 16 – 100 employees until the 4th of the next month after the end of the reporting period |
| (for example, for agricultural producers) | Rented once a year - until March 2 next year |
A Rosstat employee provides information about what reports should be prepared and when to submit them. He also notifies you about the peculiarities of filling out forms.
You can view information about fines for reporting to Rosstat on the official website of the Statistics Committee.
Amount for late submission of the report
If a company does not submit a report to Rosstat, it will face a fine. Try to submit it late, although you may be rejected.
As practice shows, statistical authorities rarely fine for such violations, unless we are talking about a persistent violator.
Video: reporting to Rosstat
That is why do not rush to pay the fine yourself - wait until you are asked to transfer a certain amount. What is the fine?
The company will also have to pay 20-70 thousand, and the official - 10-20 thousand. For a repeated offense, the official will be charged 30-50 thousand, and the legal entity - 100-150 thousand.
Individual entrepreneurs can be held accountable in the same manner as an official, as stated in.
By the way, if you fail to submit information about your activities, the penalty for the Rosstat report from simplifiers is the same as in other situations. Until amendments were made, the fine was only 3-5 thousand.
Incorrect information provided
Representatives of statistical authorities have the right to issue a fine to the head of the company not only for failure to submit reports or submit documents late, but also for submitting false information (clause 6, 14 of the Regulations, which was approved).
This applies to submitted reports containing arithmetic or logical errors. If errors are identified in the reports, they can be corrected. This will be done by a representative of the statistics agency.
But you will still have to pay a fine, as well as the damage caused to Rosstat if it is necessary to correct distorted information in summary reports.
The amount of the fine in this case will be 10-150 thousand (Article 13.19 of the Code of Administrative Offenses of Russia). Moreover, a fine is issued for each violation committed.
Officials who are responsible for submitting statistical reports are appointed by orders of the enterprise management (clause 5 of the Regulations, which is approved by Decree of the Russian authorities No. 620).
In the case where such an order was not issued, administrative liability is expected.
All cases of violations are reviewed by the regional office of Rosstat ( ).
Remember that you must report not only to the federal tax authority and the extra-budgetary fund, but also to Rosstat.
Follow the deadlines for submitting each form - check this information with a representative of the authorized authority or go to the official website of Rosstat.
But also review so that there is no mistake in the completed forms.Otherwise, you will have to pay a considerable fine, which has increased significantly since 2019.
Fines for failure to submit reports to statistics increased 10-fold in 2016. In the article we will tell you who must submit what forms and for which reports they will be fined.
Every accountant almost by heart remembers the deadlines for submitting reports to the tax office and funds. But with statistical reporting the situation is more complicated. It is difficult to understand which documents a company must submit to statistics and when it needs to be done. At the same time, Rosstat fines people for late reporting. The amounts are significant. Let's talk about what reports the company must submit. And also about what the fines are for failure to submit reports to statistics in 2016.
What reporting and when should the company submit?
Rosstat expects two types of reporting from companies: accounting and statistical. The first one is simple. All companies rent it out. At the same time, the form of annual financial statements that must be submitted to Rosstat and the Federal Tax Service is the same. The deadline for its submission to inspectors and employees of statistical bodies is also the same - until March 31.
As for statistical reporting, each company has an individual list of forms. After all, Rosstat conducts continuous and selective observations. If continuous observation is carried out, forms are submitted to all companies from the study group. In case of sampling, only organizations included in the sample report.
The composition of the reporting depends on what the organization does and what its scale is.
An approximate list of forms for a company depending on its category and industry can be found on the website formsstat.info. You can also find the documents themselves and learn how to fill them out.
A list of forms specifically for your company can be found on the website of your territorial branch of Rosstat. For example, on the website of the Moscow Region branch msko.gks.ru, the lists of companies included in the sample are located in the section “Reporting” > “Statistical Reporting” > “List of Reporting Business Entities.”
Small companies report to Rosstat using a simplified procedure. They only send monthly and quarterly statistical reports if they are included in the sample.
But in 2016, Rosstat is conducting continuous statistical monitoring of the activities of small companies and individual entrepreneurs. All small business representatives must submit the MP-SP or 1-Entrepreneur form by April 1, 2016.
If you are late, the company faces fines for failure to submit reports to the 2016 statistics.
Rosstat is ready to accept reports both on paper and in electronic form. A paper document can be submitted to the authority in person or sent by mail with a list of attachments, and an electronic document can be sent via TKS.
Fines for failure to submit reports to statistics in 2016: amounts and deadlinesprescription
For every statistical report that a company does not submit on time, they will be fined. The amount of sanctions is from 10,000 to 20,000 rubles. for officials and from 20,000 to 70,000 rubles. for companies. For a repeated violation, the fine is already stricter - from 30,000 to 50,000 rubles. and from 100,000 to 150,000 rubles. respectively. Such rules are established by Article 13.19 of the Code of Administrative Offenses of the Russian Federation.
Let us remind you: previously, for failure to submit statistical reports or provision of unreliable statistical information, a fine of 3 to 5 thousand rubles was imposed. imposed on the official. In case of repeated violation, the fine remained the same.
The new version of Article 13.19 of the Code of Administrative Offenses of the Russian Federation establishes that an administrative fine is imposed on officials in the amount of 10 to 20 thousand rubles; for legal entities - from 20 to 70 thousand rubles. In case of repeated violation, penalties increase several times: for officials - from 30 to 50 thousand rubles; for legal entities - from 100 to 150 thousand rubles.
Penalties are applied for each report that is submitted in violation of the prescribed procedure.
The period during which an organization can be fined has not changed: it is two months (Part 1 of Article 4.5 of the Code of Administrative Offenses of the Russian Federation). It is calculated from the day following the date of submission of the report (indicated on the statistical form).
What can they be fined for?
A fine may be imposed if the company does not submit a statistical report within the established time frame or indicates false data in the report. What data is considered unreliable?
Explains Maxim Prokhorov, expert at SKB Kontur for reporting to Rosstat:
“It may seem that providing false information is a rather exotic situation that will affect few people. However, it is not. According to clause 6 of the Regulations on the conditions for mandatory provision of primary statistical data (approved by Decree of the Government of the Russian Federation of August 18, 2008 No. 620), an unreliable report is a report prepared in violation of the instructions for filling it out, with arithmetic and logical errors. Instructions for completion are approved by Rosstat for each statistical reporting form. They will help you figure out how to calculate each indicator and check the report for arithmetic and logical errors.”
What statistical forms should I take?
An additional challenge is knowing which statistical forms to submit. The fact is that the list of statistical forms that a particular company needs to submit depends on the category to which it belongs (large enterprise, medium enterprise, small enterprise, micro enterprise).
You can clarify your list of forms in the territorial statistics office or using the service http://formstat.info/. In addition, many regional statistics websites have implemented a service that allows using the OKPO code to obtain a list of statistical forms that the organization must provide this year.
Small and micro enterprises report on a selective basis. If an organization is included in the sample, the territorial statistical office will definitely inform it about this in writing, by phone or email. The main thing is that the statistics have up-to-date contact information for the organization. Lists of respondents who must report on specific forms of statistical observations are posted on regional statistics websites in the section “Statistical Reporting” > “Lists of Reporting Business Entities.”