Punishment for illegal business activities c. Protection from illegal business activities

From time to time, many of us sell something, provide paid services, make things for a fee on orders from friends and acquaintances. Such transactions, which are of a one-time nature, are a private matter of one or more individuals. However, in the event that such activities are carried out regularly and begin to acquire a commercial scale, liability may arise for illegal business

For example, starting with the sale of clothes that your child has grown out of, you go further and, having ordered children's clothes from China, you sell them through a group on social networks ... Once you successfully helped a colleague make repairs for a small fee and decided to earn extra money by posting an ad to the newspaper? Do you do massage at home or build nails? Repairing household appliances Or are you a private driver? If your activity is purposefully conducted to generate income and put on stream, you must understand that you are in this case unregistered entrepreneur.

Of course, if your "job" brings a modest irregular income, it is unlikely that someone will convict you of illegal commercial activities. If your business has clearly gone beyond the scope of a small “side job” and has begun to bring in significant profits, not only the tax office, but also the police and other official bodies may well be interested in your income.

In addition, the law prohibits certain types of work without special permission (for example, medical and cosmetic services, design work, cargo and Passenger Transportation and so on). Running such a business without a license and other permits is an even more serious offense than unregistered business.

Entrepreneurship and law

In accordance with the Civil Code, independent activity, which is carried out at one's own risk for the systematic receipt of profit, is called entrepreneurial. Profit can be derived from the provision of paid services, the implementation of work on a reimbursable basis, the sale of goods or the use of property. A citizen conducting commercial activities is required to officially register as an entrepreneur.

Thus, the main hallmark entrepreneurship from an ordinary private transaction is a combination of systematic activity, and profit from it.

For example, a one-time provision of a service for a fee or a one-time transaction for the sale of goods is not yet entrepreneurship. The same actions, but performed two or more times in a year, will be considered as having a systematic character. But if the goods are sold for the same or less value for which they were purchased, there is no fact of making a profit, and the sale is considered private, regardless of the number of such transactions. Under other conditions, the activity will already be commercial.

Consider cases in which doing business does not comply with the law.

In Russian law, illegal business refers to:

1. unregistered commercial activity (without registration of an individual entrepreneur or legal entity); or issued with violations or with the provision of false information in the registration documents;
2. entrepreneurship without compulsory licensing of certain types of activities;
3. conducting business in violation (including gross) of licensing requirements.

Under the law, illegal business conduct entails three types of liability: administrative, criminal and tax.

Learn more about these types of liability.

Illegal business in administrative law

The Code of Administrative Offenses provides for penalties for carrying out illegal commercial activities.

1) A fine from 500 to 2000 rubles is imposed on a citizen who has not registered his activity as individual entrepreneur or legal entity.

2) The implementation of licensed types of activities without issuing an appropriate permit entails:

• for individuals- a fine from 2,000 to 2,500 rubles with the possibility of confiscation of means of production and products;
• for officials - a fine from 4,000 to 5,000 rubles with possible confiscation;
• for legal entities - a fine in the amount of 40,000 - 50,000 rubles with or without confiscation.

3) Violation of the requirements and conditions of the license is punishable by an administrative fine:

• for citizens - 1500 - 2500 rubles;
• for officials - 3000 - 4000 rubles;
• for organizations - 30,000 - 40,000 rubles.

4) Gross violation of the terms of licensing is punishable by suspension of illegal business for up to 90 days or by fine:

• private individuals - 4000 - 5000 rubles;
• officials - 4000 - 5000 rubles;
• legal entities - 40,000 - 50,000 rubles.

Establishing the fact of illegal business is entrusted to the police, the tax office, the antimonopoly committee, the supervisory authorities for consumer market, prosecutor's office. A protocol on the offense is drawn up by them in the course of verification activities: conducting a test purchase, inspecting the premises and other necessary actions. The reason for the check can be a complaint from a dissatisfied client or any signal received that a citizen is illegally doing business without registration or commits violations in work.

Cases on bringing illegal entrepreneurs to administrative responsibility are dealt with by a justice of the peace at the place where the activity of an individual is carried out or at the place of his residence. The case of an administrative offense must be considered within two months after the protocol is drawn up. Otherwise, the judge is obliged to make a decision to terminate the proceedings. An incorrectly executed protocol, the presence of inaccuracies or contradictions in it often allows the violator to avoid punishment. While the protocol is being re-executed in the body that compiled it, the period allotted by law for bringing a citizen to administrative responsibility may expire.

Criminal liability for illegal business

In some cases, criminal liability is also provided for illegal entrepreneurial activity. It occurs if an illegal businessman caused major damage to the state, organizations or individuals, and also earned a large amount of income. In this case, a large amount means an amount from 250,000 rubles, especially large - over 1 million rubles.

The Criminal Code provides for the following penalties for illegal business.

1) For causing damage on a large scale:

• a fine of up to 300,000 rubles or in the amount of two years of earnings of the violator;
• from 180 to 240 hours of compulsory work;
• imprisonment for 4-6 months.

2) For damage caused on an especially large scale or an act committed by a group of persons:

• a fine in the amount of 100,000 - 500,000 rubles or equal to three years of the perpetrator's income;
• imprisonment up to 5 years with a fine of up to 80,000 rubles or in the amount of six months of the convicted person's income.

The burden of proving the facts of extracting large income or causing damage to third parties lies with the police or the prosecutor's office. It is practically impossible to detect an offense that falls under the criminal code in its severity, since test purchases inspection bodies are carried out on limited amounts. Therefore, as a rule, they are not able to prove the receipt of significant income from the business. Most often, individuals are prosecuted in cases of involvement in the laundering of proceeds from crime.

Responsibility for illegal activities carried out by a commercial organization rests with its head.

The following are not subject to criminal liability:

• citizens performing duties under an employment contract concluded with an illegal entrepreneur;
• owners of leased real estate, regardless of the amount of income received.

Circumstances mitigating criminal punishment are a single fact of bringing a citizen to responsibility and the available positive characteristics of the perpetrator.

Illegal entrepreneurial activity may be associated with other criminally punishable acts in the field of entrepreneurship:

• illegal use of other people's trademarks, deliberately false indication of the place of origin of goods;
• production, purchase and circulation of counterfeit products, excisable goods, goods marked with special signs protected from counterfeiting.

In this case, measures of responsibility for the totality of these crimes are provided.

Illegal business and tax authorities

Articles 116 and 117 of the Tax Code define the sanctions for commercial activity without registration, in the form of collection of taxes not received by the state and fines for tax evasion.

1. An entrepreneur who is not registered with the tax office is punished with a fine - 10% of the income received by him, at least 20,000 rubles. The penalty is applied if, at the time of the tax audit, an application for registering an entrepreneur was not submitted to the inspection at all.
2. The actual conduct of unregistered business activities for more than 90 days is punishable by a fine of 20% of the income earned by the citizen, but not less than 40,000 rubles.
3. For delay in registering a business with the tax office, the fine is 5,000 rubles. In case of delay in registration for a period of more than 90 days - a fine of 10,000 rubles. The delay is considered from the moment of establishing the first fact of revenue. A late fee applies if the registration documents were submitted after the receipt of the first revenue, but before the tax audit.

In addition to fines for the absence and delay of state registration, tax authorities have the right to charge additional taxes unpaid by a citizen. In this case, the illegal entrepreneur undertakes to pay personal income tax accrued on the entire amount of income proven by the inspection authorities. This also adds penalties for overdue taxes and a penalty for non-payment in the amount of 20% of the total amount of additional charges.

The sanctions provided for by the laws on taxes and fees are imposed on the violator only by a court decision in accordance with the Code of Civil Procedure.

So, we have considered the possible consequences that may arise for a person conducting illegal business activities. Sometimes business income is so small that the official registration and payment of all necessary taxes and mandatory payments eats up all the profits. Such entrepreneurs who consider it inappropriate to register their activities can be advised to draw as little attention as possible to themselves from official bodies. Eliminate complaints and claims from customers, do not conflict with potential competitors, do not conduct active advertising activities. However, this does not give any guarantees that it will be possible to avoid liability for illegal entrepreneurship. Tax inspections, as a rule, are actively involved in collecting information about unregistered businessmen.

If you periodically provide services to organizations, it makes sense to document your relationship with them (work contract, one-time labor contract). In this case, the organization will be able to act as a tax agent and pay for you obligations to the state.

If you rent out housing on an ongoing basis, you do not have to register as an individual entrepreneur, it is enough to file annually on the basis of an agreement with a tenant tax return and pay personal income tax. Thus, protect yourself from unnecessary interest on the part of official bodies, which may arise in the event of problems with residents or a complaint received from neighbors.

If you intend to do business seriously and for a long time, then you should not delay registering it. Of course, it is unlikely that you will be overtaken by criminal liability. Yes, and administrative punishment may not seem so significant, but any problems with government agencies can do a disservice in the future. For a serious entrepreneur, it is important not only to maximize profit, but also to take a responsible attitude to your business, create and maintain an impeccable business reputation.

Many Russians receive various kinds of income bypassing the state treasury, that is, without paying taxes and other obligatory payments. Someone sells goods (including via the Internet), others manage to earn money by tutoring or repairs. But not all of them are aware of the risks involved in doing this. Indeed, for entrepreneurial activity, which is considered illegal, serious liability is provided. Therefore, it is important to know what exactly relates to such entrepreneurship and what consequences this activity can lead to.

The definition of illegal business activity will be given below, as well as all necessary information about the content different types responsibility for it under tax, administrative and criminal legislation. We will tell you what fines and other penalties threaten violating entrepreneurs in 2018-2019.

What is illegal business?

First you need to decide what entrepreneurial activity is in general from the point of view of the domestic legislator. According to the Civil Code, this is an independent activity aimed at obtaining a constant profit from the provision of services, work, sale of goods or use of property, which is carried out at one's own risk. This regulatory legal act also stipulates that persons who are engaged in entrepreneurship must be registered in the manner prescribed by law.

Thus, the legislator allows business only on condition that the state registration procedure has been completed. If activities are carried out aimed at obtaining a permanent income, without carrying out the necessary registration actions and obtaining mandatory permits, illegal entrepreneurship occurs.

There can be several forms of its manifestation:

• Doing business without state registration as an individual entrepreneur or legal entity.
• Entrepreneurship without obtaining a license (if such activities are required for the types of activities carried out).
• Entrepreneurial activity in violation of the conditions stipulated by the license.

The fact that illegal business is carried out, namely unregistered activity, is evidenced by certain facts:

• Services are provided, work or other operations are carried out in order to generate income in the absence of an entry on registration as a private entrepreneur or legal entity in the relevant state registers (EGRLE and EGRIP).
• A person is engaged in commercial activities without waiting for the completion of registration or after its cancellation.
• The entrepreneur is engaged in the type of activity that he did not report to the tax authorities during registration or within 2 months after changing specialization.

Consider the following form of illegal entrepreneurial activity - work without a license in the area where it must be mandatory. According to domestic legislation, access to approximately 50 types of entrepreneurship is granted only if a license is obtained. Both activities subject to licensing, without obtaining a permit for it, and non-observance of the terms of its beginning and termination are considered illegal. In other words, if a business in a certain area was launched before the license began to operate, or continued to be economic activity after its termination, it is just as illegal as working without a license. Contrary to the law and entrepreneurship, in the process of which the conditions for using the license are violated.

The following state bodies are empowered to detect facts of illegal entrepreneurial activity:

• Tax service.
• Prosecutor's office and other law enforcement agencies.
• Antitrust Service.
• Authorities issuing licenses.
• Rospotrebnadzor.

Penalty for illegal business activity

An individual who has violated the law by engaging in illegal business in 2018-2019, as before, risks suffering materially. If a violation is detected, it will be prosecuted in the form of a fine. Consider the extent and under what conditions such punishment is applied under tax and administrative legislation.

Tax

Article 116 of the Tax Code provides for penalties for violations related to the registration of economic entities with the tax service. Both individuals and companies face a fine if they conduct business without going through the procedure for tax registration under this code. For such illegal actions in 2018-2019, you will have to pay 10% of the income received during their commission, but not less than 40 thousand rubles.

And even if an application for registration as a taxpayer is submitted, the entrepreneur will be fined if he turned to the tax authorities at the wrong time. In this case, the fine will be 10 thousand rubles. In addition to fines, the perpetrator will have to pay taxes on the amount of illegally obtained income (VAT, on property, personal income tax, etc.)

Administrative

Under Article 14.1 of the Code of Administrative Offenses, persons guilty of doing business without state registration or a special permit (license) are held liable. For them, depending on the content of the violation, the following penalties are provided:

• For individuals doing business without registration as individual entrepreneurs and entities not registered as legal entities - from 500 rubles to 2 thousand.
• Entrepreneurial activity without a license(when required):
  • for individuals - a fine in the amount of 2 to 2.5 thousand rubles;
  • legal entities will have to pay 40-50 thousand rubles;
  • officials are required to pay 4-5 thousand rubles.

Important: at the same time, they can confiscate manufactured products, raw materials and equipment that was used to conduct business.

• Entrepreneurship in violation of the terms of the license:
  • for individuals - from 1.5 thousand rubles. up to 2 thousand rubles;
  • for companies - 30-40 thousand rubles;
  • for officials - 3-4 thousand rubles.
• Gross violation of license requirements:
  • for citizens - 4-8 thousand rubles;
  • for companies - 100-200 thousand rubles;
  • for officials - 5-10 thousand rubles.

Important: instead of a fine, a penalty such as an administrative suspension of activities for a period of up to 90 days can be applied.

Administrative fines for illegal business activities in the near future (already in 2018-2019) may be increased. This will happen if the State Duma adopts the corresponding draft law, which is under consideration. In this case, you will have to pay 3-5 thousand rubles for doing business without registration, and not from 500 rubles. up to 2 thousand, as per the Code of Administrative Offenses currently in force. For work without a license, it is proposed to establish the same penalty.

Criminal liability for illegal business

When entrepreneurial activity that is contrary to the law becomes serious, that is, the amount of income received is significant, the punishment becomes more severe. Under certain circumstances, if the committed is recognized as a crime, the perpetrator is held criminally liable. The decision on such a case is made by the court at the place of residence of the guilty person or at the place of business.

Article 171 of the Criminal Code is devoted to illegal entrepreneurship. To be eligible, the following must occur:

• Business is conducted without registration or with registration, but without a license (if required).
• Such actions have led to major damage to the state, legal entities or individuals, or received large income.

One of the following penalties may be applied to the perpetrator of the described crime in 2018-2019:

• Fine - up to 300 thousand rubles. or in an amount corresponding to the salary or other income of the violator for a certain period, which cannot exceed 2 years.
• Mandatory work - up to 480 hours.
• Arrest - up to 6 months.

Liability can be even tougher if illegal business is conducted under the following circumstances:

• Activities in an organized group.
• Received a particularly large income.

In this case, the perpetrator will be held accountable for one of the following types:

• Fine - 100-500 thousand rubles. or an amount corresponding to income for 1-3 years.
• Forced labor - up to 5 years.
• Imprisonment - up to 5 years. Such a punishment may be accompanied by a fine of up to 80 thousand rubles. or in the amount of income received during a period of up to 6 months.

In a separate article 171.3, responsibility for illegal entrepreneurial activity in the field of alcohol and alcohol circulation is derived. If such products are produced, purchased, supplied, stored, transported or sold at retail without a license (when it should be) on a large scale, one of the following negative consequences may occur in 2018-2019:

• Fine - from 2 to 3 million rubles. or in an amount equivalent to the income received for one to three years.
• Forced labor - up to 3 years.
• Imprisonment - up to 3 years.

In addition to the main punishment, the perpetrator may be deprived of the right to conduct activities of a certain type for a period of up to 3 years. If the same actions are committed with aggravating circumstances, that is, the amount of damage is especially large or an organized group acted, the liability will be even more serious - up to imprisonment for 5 years.

Important: a large amount of damage referred to in article 171 of the Criminal Code is considered to be 1.5 million rubles, and especially large - 6 million rubles. With regard to Article 171.3, here large damage is illegally produced or sold alcohol ( alcoholic drinks) in the amount of more than 100 thousand rubles, and especially large size - for 1 million rubles.

Summing up

Illegal entrepreneurial activity is the provision of services, work, sale of goods, transfer of property for use and other actions aimed at repeatedly generating income. To acquire the right to conduct such activities, it is necessary to undergo state registration, and in some cases also obtain a license. If you do not do this and start doing business, it will be declared illegal.

For the implementation of unregistered activities, liability is provided for in tax, administrative and criminal legislation. Such actions lead to a fine, the amount of which depends on the severity of the offense. It is possible that already in 2018-2019 there will be a tightening of administrative responsibility for illegal entrepreneurship, since a corresponding bill is under consideration in the State Duma.

The term "entrepreneur" is used to refer to people who perform a certain course of action in order to obtain a regular profit. In a situation where the activity of an entrepreneur is not registered with the appropriate authorities, the inspection authorities may impose penalties. Regulations, registered by the Ministry of Justice of the Russian Federation, contain information regarding liability for illegal business activities. Below, we propose to consider the definition of the term illegal entrepreneurial activity, the punishment of an individual and legal entities registered in the status of an LLC.

Starting to run your own business, you need to understand that there are a number of bills that must be taken into account

Definition of the term

First you need to understand what the term "illegal entrepreneurial activity" means. According to the Civil Code Russian Federation, legal entrepreneurship is the activity of citizens who have passed a special registration procedure. Entrepreneurship is the performance of independent regular actions in order to obtain financial resources on a regular basis. Various types of activities that meet the above criteria, but are not registered with the proper authorities, are considered a violation of the law.

Inspection bodies that control the fulfillment of the requirements established by the state are entitled to file claims against persons carrying out different kinds activities that meet the following criteria:

1. Activities are carried out on a regular basis in order to obtain a steady income.
2. The subject carries out the production and sale of inventory items, performs various works or services are provided.
3. To perform the above actions, the results of the labor activity of hired workers who do not have official employment and wages are used.
4. The fact of violation of the procedure for registration of entrepreneurial activity or its complete absence was revealed.

Various types of illegal activities

Businesses that fall under the definition of "illegal" are classified according to three criteria, based on the form of law that was violated. The first category includes businessmen who do not have documents confirming the fact that they have passed the registration procedure with the tax and other appropriate authorities. The second category includes entities with no permits for doing business, which requires the mandatory licensing of products or services. The last category includes cases related to violation of the rules for obtaining a license and revealing the fact of violation of the requirements established by this document.

Illegal entrepreneurship can be considered as a violation of the regulations established by the tax and civil law of the Russian Federation.

There is a list of state orders providing for the mandatory registration of entities engaged in economic activities in order to obtain regular profits. In this situation, the subject must go through the registration procedure in the status of a private entrepreneur or legal entity.

The Tax Code of the Russian Federation is the only main act regulating the system of taxes and fees

This regulation is necessary to replenish the state treasury and to protect consumer rights. In addition, regulatory authorities exercise control over the legal performance of activities in order to protect the safety of citizens.

The acquisition of a license is a necessity in a situation where the entity undergoing the registration procedure carries out its activities in those areas that are regulated by state bodies. Such areas include investment business, provision of medical services and insurance of citizens. In this case, the entrepreneur must provide evidence of the ability to safely perform services or document the quality of the products. In order to obtain permits, you should contact the authorities that control the implementation of the requirements established by current legislation.

The lack of permits makes all the actions of the entrepreneur illegal, which entails penalties.

The obtained permits, which grant the right to carry out certain actions in the above areas, contain information about those types of activities that are available to a particular legal entity. The license also contains requirements that are developed taking into account the peculiarities of the entrepreneur's activities. Failure to comply with these requirements and violation of the rules established by the regulatory authorities is considered a violation of the law.

Registration of a false legal entity is considered as a separate type of illegal business. Most often, all such actions are committed with the aim of "laundering" financial resources obtained by illegal methods. In addition, some entities register fictitious firms in order to reduce tax payments or evade the fulfillment of obligations established by law. O The distinguishing feature of these acts is the deliberate violation of the law.

An individual is prohibited from engaging in entrepreneurial activities for the purpose of generating income without registering with the tax authorities at the place of residence

Legislative regulation

Responsibility for illegal entrepreneurial activity is considered in various legislative acts, including the Tax, Administrative and Criminal Codes of the Russian Federation. It is in these documents that a number of counteractions to illegal activities are considered. Institutions responsible for monitoring the proper implementation of state requirements use various methods to detect violations of entities engaged in entrepreneurial activities in relation to individuals and legal entities, as well as government agencies.

Art. 171 of the Criminal Code of the Russian Federation contains information about the consequences associated with the implementation of unregulated actions of the entrepreneur. Penalties depend on the regularity of illegal actions over a certain period of time, the amount of funds obtained illegally and the extent of damage to the state. The purpose of this document is the punishment for the execution of illegal acts and the suppression of repeated violations.

In Art. 14.1 of the Code of Administrative Violations of the Russian Federation considers various types of liability for committing acts that fall under the article - illegal business. The choice of penalties is carried out on the basis of the composition of illegal acts. In the event that the guilt of the subject is proven, the subsequent punishment is selected from the type of violation: lack of registration or license, as well as violation of the requirements established by law.

Types of responsibility

The implementation of actions that fall under the definition of "commerce", in the absence of permits, may result in penalties from law enforcement agencies . As practice shows, administrative and tax penalties are most often used. In a situation where the fact of acquiring profits on an especially large scale from the sale of unauthorized products or the performance of intentional illegal actions by a group of persons is revealed, a penalty is imposed, established by the Criminal Code.

Entrepreneurial activity is any activity aimed at the systematic receipt of profit.

Administrative responsibility

To begin with, economic illegal actions that fall under administrative responsibility should be considered. In the situation when the authorized bodies during the inspection reveal the absence of registration documents, a protocol is drawn up and a fine is imposed in the amount of 500 to 2,000 rubles. In the absence of a license, the amount of the fine for individual entrepreneurs varies from 2,000 to 2,500 rubles. For legal entities, the amount of the fine is increased to 50,000 rubles. In this case, the inspection authorities may confiscate all manufactured products.

In case of violation of the requirements established by the license agreement, the amount of the fine for individual entrepreneurs varies from 1,500 to 2,000 rubles, and for LLC from 30,000 to 40,000. However, in some cases, inspection authorities can issue only a written warning. In the event of gross non-compliance with the licensing procedure, the amount of the penalty varies from 4,000 to 8,000 rubles with suspension of activities for three months.

Types of tax liability

The tax authorities conduct a thorough control of the activities of subjects of various forms of entrepreneurship, in order to suppress illegal actions in order to evade taxes. It should be emphasized that the fine for illegal business is closely related to the intentional or unintentional use various methods evasion.

According to the current legislation, the following sanctions are imposed on a business entity:

1. If the fact of non-registration is revealed, the amount of the fine is ten percent of the total income. In the event that the duration of the violation is more than three months, the fine increases to twenty percent.
2. In case of delay in registration for a period equal to three months, the amount of the fine is three thousand rubles. If the registration is overdue by more than ninety days, the amount of the fine increases to ten thousand. Most often, this violation is detected during the submission of documentation for registration as an individual entrepreneur or legal entity.

Any type of commerce requires registration of an individual entrepreneur, payment of taxes and fees, timely reporting to the relevant authorities

Types of criminal liability

In the event that entrepreneurship causes major damage to individuals or legal entities, as well as to bodies state power, the violator is subject to criminal liability. The form of punishment is chosen taking into account mitigating or aggravating factors. Illegal entrepreneurship can result in a prison sentence ranging from 120 days to five years.

If total amount damage varies from 250,000 to 1,300,000 rubles, then the amount of the fine is 300,000 rubles. In addition, in relation to a person who has violated the law, a measure of punishment in the form of imprisonment for a term of 4 to 6 months may be chosen. When causing damage in the amount of 1 million rubles, the amount of the fine will be about 500 thousand. Also, in relation to this person, a measure of punishment in the form of imprisonment for up to five years is chosen. The basis for opening a criminal case may be a written statement from citizens who have reliable information about the offender.

In Russia, as in most other countries, there is liability for illegal business activities, and the punishment of an individual depends on the severity of the violation. After all, a citizen who actually receives income from his occupation exercises his rights, but avoids many types of duties, including the payment of taxes.

What is entrepreneurial activity

In Russian legislation, entrepreneurship is considered to be an activity that a citizen conducts with the aim of obtaining regular, permanent profits. It includes the provision of various services, the manufacture and sale of goods, the rental of premises. According to article 14 of the Civil Code, an individual acquires the right to such an occupation only if he is registered as an individual entrepreneur. Otherwise, he faces a fine for illegal business activities.

Thus, individual facts of the sale of goods or the provision of services are not considered a violation. But provided that the volume of services, the amount of goods sold, and other circumstances do not indicate the systematic nature of transactions. The evidence to the contrary is: testimonies of witnesses, payment documents (bank statements, receipts for receiving money), acts accepted works. Also taken into account:

• facts of placing goods for sale in public places,
• advertising of any kind,
• bulk purchasing facts,
• conclusion of a lease agreement for premises for a specific purpose.

At the same time, in itself, the presence or absence of profit does not play a role in determining the fact of violation of the law. It is important that the actions were performed repeatedly within a certain period.

Since the property of an individual entrepreneur is not actually delimited, there are controversial issues regarding the rental of housing. In order for such a fact to be regarded as an economic source of income, it is necessary to prove that:

• it was acquired or created specifically for profit;
• hiring transactions were recorded as business transactions;
• there are long-term relationships with consumers of services;
• there is a purposeful interconnection of all transactions.

In 2004, the Resolution of the Supreme Court determined that the renting out of one's own residential premises with the receipt of income by private individuals does not entail liability for illegal entrepreneurship. Therefore, it is not necessary in this case.

Liability for illegal business activities

There are two types of liability for offenses in economic sphere- administrative and criminal. In order to hold a citizen accountable, there must be (and proved in court) facts that testify to their permanent nature (systematic). Responsibility for illegal entrepreneurial activity depends on the amount of damage caused to the state or affected citizens and organizations.

Types of administrative penalties

Administratively, citizens are involved under Article 14.1 of the Code of Administrative Offenses. Paragraph one states that the fine for illegal entrepreneurship (without an IP certificate) ranges from 500 to 2,000 rubles. In case of simultaneous violation of several norms, the penalties are summarized, for example:

• sale (storage, transportation) of goods without marking - this is a plus of article 15.12 (a fine of up to 4 thousand rubles with confiscation);
• the provision of catering services in violation of sanitary standards - adds Art. 14.4 (up to 2 thousand, again - up to 5 thousand rubles);
• with violation of the rules for the sale of certain types of goods, for example, cigarettes - even Art. 14.5 (plus 1 thousand rubles);
• sale of goods restricted or prohibited for sale (medicines, weapons) - Article 14.2 (up to 2 thousand and confiscation).

Note that the Code of Administrative Offenses provides for a significantly smaller amount of fines for citizens than for registered individual entrepreneurs.

State registration is the main, but not the only condition for doing legal business. If a citizen carries out work that is subject to licensing, or is associated with obtaining a special permit (SRO - during construction, for example), he may additionally receive a fine for illegal business activities without a license. This is established by paragraphs 2,3, and 4 of Article 14.1 of the Code of Administrative Offenses.

These types of services include, in particular:

• educational and medical;
• transportation of citizens by passenger transport;
• acceptance and processing of scrap metal;
• development of computer programs;
• providing communication.

For such illegal entrepreneurship, administrative responsibility comes on a more serious scale.

• For work without a license (special permit), if they are required by law - a fine of up to 2.5 thousand rubles with possible confiscation of equipment, raw materials, manufactured products (at the discretion of the court).
• For violation of the terms of a licensed permit - up to 2 thousand rubles. (cases of gross violations against individuals are not considered).

Judicial practice shows that a significant part of cases for illegal business activities under the Code of Administrative Offenses of the Russian Federation ends with termination due to the expiration of the statute of limitations. In half of the cases, confiscation turns out to be impossible, because the tools of labor do not belong to the violator of the law, but to another person.

Criminal liability for illegal activities

It occurs when independent risky actions of a citizen have caused serious negative consequences. In this case, illegal entrepreneurial activity entails the punishment of an individual under Article 171 of the Criminal Code.

1. A fine of up to 300 thousand rubles, or may be imposed in the amount of income received over the past 2 years. Either by a court decision - compulsory work (up to 2) or arrest - up to 6 months.

These types of punishments are imposed for work without state registration (as well as without a license), if damage is caused, or the income generated reaches a large amount. In the latest edition (2016), it includes the amount of 2.2 million rubles.

1. The amount of penalties increases to 500 thousand rubles, or up to 3 annual incomes, forced labor or imprisonment is possible - up to 5 years. Provided: the actions listed in the first paragraph were accompanied by aggravating circumstances:

• several persons (group) participated in the extraction of income;
• the profit received reached a particularly large size - 9 million rubles.

Since 2010, penalties for illegal entrepreneurial activity, as well as for economic crimes in general, have been applied less frequently. This is due to the fact that cases have become more frequent when market participants have tried to resolve purely competitive relations in this way. As a result of mitigation of the Criminal Code:

• abolished punishment for work in violation of licensing rules (remained only for the complete lack of registration or permission);
• significantly increased the amount of damage, allowing it to be classified as large (it was 250 thousand, and 1 million - especially large);
• limited the possibility of detention - now this is possible only as an exception, if the identity of the suspect is not established or he has a permanent place of residence on the territory of Russia, or is hiding from the investigation.

The specificity of criminal prosecution lies in the fact that liability is linked to the amount of damage caused. Therefore, if it is not proven, then the offense is considered as an administrative violation. If a citizen committed a crime for the first time, and fully compensated for the harm caused, as well as made additional double compensation to the budget, exemption from liability is allowed (Article 76.1 of the Criminal Code).

Real Russian life: theory and practice

Most often, they are brought to justice for illegal business for “hands-on” trading. Simply because such an occupation is manifested clearly, and usually there are witnesses. As for, for example, programmers, tutors, cooks - this is practically impossible. It is difficult to prove that a person systematically performed work for several customers over a certain period.

The most common type of illegal services is construction. Considering that the fine for illegal entrepreneurship is 2,000 rubles, which is incommensurable with the payment for contract work, there is no point in such a punishment. It is difficult to talk about confiscation when a built residential building acts as a manufactured product. Even for work without a permit, it is impossible to attract, since the supervisory authorities in the field of work safety do not have the right to draw up administrative protocols in relation to an individual. They can only punish a registered individual entrepreneur or organization.

Due to the uncertainty of the concept of illegal entrepreneurial activity, the punishment of an individual is rather difficult, and therefore arbitrage practice in cases like this is practically non-existent. The question is regularly raised about the exclusion of many types of services from the category of entrepreneurial: educational, contracting, legal.

So, from January 1, 2017, citizens providing the services of nannies, nurses, tutors were classified as self-employed. Provided that they voluntarily declare their occupation, they are until 2019. Hardly new law encourage citizens to come out of the shadows. Indeed, in 2 years you will have to buy a patent, or pay personal income tax on the income received, and the employer - insurance premiums. In this case, all of them will be known to the tax authorities.

Business opens up many prospects for financial and business implementation. That is why any person who has the beginnings of entrepreneurial talent and ideas is trying to open his own business for profit.

Entrepreneurship, as a type of activity, is regulated by Russian law. This fact must be taken into account when creating your own business. Particular attention should be paid to liability for illegal entrepreneurship. Fines and other sanctions await those who decide to build their business around the law.

Individuals and Entrepreneurship

Any citizen of the Russian Federation, in essence, is an individual. He has his own rights and obligations, including the purchase of goods, the conclusion of transactions and much more. But, if an individual decides to do business in any of its forms, he needs to be registered as an organization or individual entrepreneur.

The concept of entrepreneurial activity is contained in Article 2 of the Civil Code of the Russian Federation. It is understood as an independent activity carried out at one's own risk, aimed at systematic profit. It is also indicated there important feature legal persons - mandatory registration in a legal manner.

Why is such obligation established and sanctions imposed for avoiding it? The fact is that uncontrolled economic activity can cause significant damage to citizens, other organizations, society and the state. To counter this, created whole system regulation and accounting. It includes, in addition to registries, the following regulatory mechanisms:

civil law (Civil Code of the Russian Federation);

tax (TC RF)

administrative (CoAP);

criminal;

other mechanisms regulating certain industries and areas of business (Federal Laws and By-Laws).

All of the above legal acts introduce the concepts, rights and obligations of subjects economic activity, and also provide for liability for its illegal implementation, for example, a fine is provided for an individual for working without an individual entrepreneur.

Important! A citizen, by virtue of Part 1 of Article 23 of the Civil Code of the Russian Federation, has the right to engage in entrepreneurial activity without registering a legal entity. But registration in the USRIP as an individual entrepreneur is mandatory.

Sanctions for illegal business

Punishment is one of the foundations of legal control, along with permission and assignment of duties. Punishment includes a measure of coercive nature in relation to the offender.

In the field of unrecorded economic activity, punishment is provided for by various codes and is expressed in different instruments.

Civil liability occurs for an individual doing business without forming an individual entrepreneur. In particular, under part 4 of article 23 of the Civil Code of the Russian Federation, such a citizen loses the right to refer to the lack of registration in the event of disputes regarding such activities.

The administrative area of ​​punishment for violations in the economic sphere is much wider. They are given the whole 14 Chapter of the Code of Administrative Offenses, including some articles related to the issue of illegal activities of individuals.

The fine for illegal entrepreneurial activity in 2018 is 500-2000 rubles for citizens, in accordance with paragraph 1 of Article 14.1 of the Code of Administrative Offenses. Clause 3 of Article 14.25 of the same Code provides for a fine of 5,000 rubles for providing incorrect information when registering with the accounting authorities.

The Russian Federation also provides for criminal liability for a similar crime, but committed on a large scale.

Important! Under the large amount, according to Article 170.2 of the Criminal Code of the Russian Federation, it means the damage caused or illegally derived benefit in the amount of 2,250,000 (two million two hundred and fifty thousand) rubles.

So, article 171 of the Criminal Code of the Russian Federation indicates what the fine for illegal entrepreneurship of individuals in 2018 is. The amount of the sanction is up to 300,000 rubles (up to 500,000, in the presence of aggravating circumstances), or the amount of income for a period of up to two (up to five) years. Also, the Criminal Code does not exclude punishment in the form of compulsory labor or arrest.

Penalty for unauthorized trading on the street without a permit

Even the smallest trade, including street trade, falls under the definition of entrepreneurial activity. To formalize the legality of a small business, it is necessary to register an individual entrepreneur with accounting authorities and obtain the necessary licenses, if necessary.

The legislation establishes what is the penalty for illegal trading without registering an individual entrepreneur in 2018. It is equal to the sanctions for illegal entrepreneurship and amounts to 500-2000 rubles per citizen under Article 14.1 of the Code of Administrative Offenses.

Important! Please note that specific provisions for street vendors are being developed at the level of the constituent entities of the Russian Federation. In some cities, small business on the streets may simply be banned.

Trading in illegal places is also punishable by law. The list of such places is determined by the municipal government, which also creates a sanction for violation of the requirements. On average in Russia, it is 500 - 1500 rubles.

Penalty for illegally renting an apartment without paying taxes

Renting out living space (regulated by Chapter 35 of the Civil Code of the Russian Federation) is a source of income for citizens, which is subject to accounting and taxation in accordance with the provisions of Russian legislation. A citizen who rents an apartment of which he is the owner is not obliged to create a legal entity, but must declare his income. The fee that a person is required to pay for renting out property is called personal income tax (personal income tax). The Tax Code expressly states this:

Article 207 of the Tax Code of the Russian Federation confirms that citizens are obliged to pay taxes on income specified in article 208 of the same Code.

Subparagraph 4 of paragraph 1 of Article 208 of the Tax Code of the Russian Federation classifies as income the payment from the lease of property.

Article 224 of the Tax Code of the Russian Federation determines the specific amount of tax - 13%.

The penalty for non-payment of taxes for renting an apartment is indicated in the first paragraph of Article 122 of the Tax Code of the Russian Federation and is up to 20% of the unpaid amount. If an individual, in order to avoid taxation, deliberately refuses to provide a tax return (3-NDFL), he is punished with a fine of 5% of the unpaid tax, but not more than 30% and not less than 1000 rubles.

Registration of an individual entrepreneur or a legal entity is a laborious process, containing great amount paper work. You can simply ignore your obligations, but the consequences will be very serious, especially in financial terms. Another way is to turn to professionals who will quickly and efficiently prepare all the documentation and greatly facilitate the process of creating a legal entity. person or IP.

download dle 11.3

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Entrepreneurial activity as a type of civil law relations

The implementation of entrepreneurial activity is a specific type of legal relationship between citizens, organizations and authorized state bodies that requires state regulation.

In order to qualify an ongoing entrepreneurial activity as illegal, it is necessary, at a minimum, to understand what activities can be considered as entrepreneurial. In accordance with the current legislation, such activity is considered to have the following characteristics:

1. There is an independent conduct of business by a citizen or a legal entity, while all possible risks are borne by the person carrying out such activities.
2. The purpose of the activities carried out is not a one-time profit, but systematic earnings (any entrepreneurial activity is aimed at constant (systematic) income generation).
3. The activity is aimed at the use of property for commercial purposes, the sale of goods or the provision of services.

Independence in doing business means that a citizen who has decided to carry out entrepreneurial activity acts on his own behalf and in his own interests, is not in an employment relationship aimed at performing certain functions. At the same time, the actions committed by a citizen entail the emergence of rights and obligations for him personally, and the responsibility for the violations committed lies entirely with the entrepreneur.

The systematic receipt of profit from activities means that if you once helped a friend make repairs and you were paid some remuneration for this, this does not mean that you should immediately register with the tax office. Registration is required if you plan to regularly perform certain work and get paid for it. For example, organize your own repair team and you will be professionally engaged in repairs, receiving a reward for this.

If we talk about the types of entrepreneurial activity, then you need to understand that not every paid activity can be considered entrepreneurial. A citizen can receive income from 3 generalized activities:

• use of property: an example is renting an apartment for rent, renting Vehicle or equipment;
• selling things: at the same time, things can mean anything - from food to luxury real estate;
• services for a fee, from massages and hairdressing to tailoring and design.

On the types of illegal business activities

- this is any activity of citizens and legal entities in the field of doing business, which, for any reason, does not comply with the requirements of the law.

Thus, under the term illegal business» there are such cases:

• carrying out entrepreneurial activities without state registration of such with the tax office (that is, without registering a citizen as an individual entrepreneur or properly registering the opening of a legal entity);
• activities that do not correspond to the information declared by the entrepreneur or legal entity about the types of business planned by him;
• activities that require special permits(license) without obtaining one;
• submission by an entrepreneur or legal entity to the registration authority of knowingly false information about himself with subsequent participation in business processes.

For clarity, we give a few examples.

1. A legal entity registered in the state register of legal entities as a company providing medical services begins its activities without first obtaining a license to provide medical services. Such actions are qualified by law as activities that violate public order and security.
2. An individual entrepreneur, when registering with the tax service, indicated that he plans to open a public catering enterprise. But after registration, he decides to change his planned activity and opens a shop instead of a cafe. household chemicals. Since the sale of non-food products was not included in the list of activities permitted for this entrepreneur, it falls under the definition of " illegal business».
3. A citizen makes custom-made furniture at home. The income from this activity is his only means of subsistence, he is not employed anywhere, and the activity of making furniture is his main activity. labor activity. At the same time, a citizen is not registered as an individual entrepreneur, does not pay taxes, pension contributions and other mandatory payments - another example.

Illegal business. The punishment under Art. 171 of the Criminal Code of the Russian Federation

Criminal liability for illegal business established by Art. 171 of the Criminal Code of the Russian Federation. This article provides for liability only if, as a result of such activities, large-scale damage was caused to citizens, legal entities or the state.

Major damage in the implementation illegal business the law considers damage in excess of 2,250,000 rubles. A particularly large amount of damage is considered to be more than 9,000,000 rubles.

According to the Criminal Code illegal entrepreneurial activity (Article 171 of the Criminal Code of the Russian Federation) is punishable:

1. In the case of carrying out activities without registration or obtaining a license (if necessary), the court may apply the following types of punishments to the violator:

• fine up to 300,000 rubles;
• a fine in the amount of the salary or other income of the convicted citizen for a period of up to 2 years;
• compulsory work (for a period not exceeding 480 hours);
• arrest for a term not exceeding six months.

Part 2 article 171 of the Criminal Code of the Russian Federation illegal business which was carried out by an organized group, or the consequence of such activity was the infliction of damage on an especially large scale, refers to a crime, the punishment for which is the following sanctions:

• a fine in the amount of 100,000-500,000 rubles;
• a fine in the amount of the salary or other income of the convicted person for a period of 1 to 3 years;
• forced labor (for a period not exceeding 5 years);
• deprivation of liberty for a term of up to 5 years, while a fine of up to 80,000 rubles or in the amount of the income (salary) of the convicted person for a period of up to six months may also be imposed (at the discretion of the court).

Other types of liability for illegal business: fines under the Code of Administrative Offenses of the Russian Federation for individuals 2016-2017

In addition to criminal prosecution, individual entrepreneurs or legal entities that carry out entrepreneurial activities without proper registration or obtaining a license, when necessary, may be subject to other liability, in particular, provided for by administrative and tax legislation.

In accordance with Art. 116 of the Tax Code of the Russian Federation, if an entrepreneur or legal entity violates the deadlines for filing an application for registration of their activities, it may be imposed fine for illegal business in the amount of 10,000 rubles. If an entrepreneur or organization conducts activities without registration, then the amount of the fine may be 10% of the amount of income received during the period of such activities, but not less than 40,000 rubles.

Fineper illegal business - 2016-2017 is established by the above article of the Tax Code and is a fixed percentage of the income received. At the same time, it is completely unclear how the authorized state body will establish the period during which an entrepreneur or legal entity conducted illegal activities, as well as the amount of income received during this period. In other words, it is almost impossible or at least very difficult to determine the real amount of the fine to be charged.

Established for cases of doing business without registration or license, if this did not cause major damage. So, for citizens engaged in entrepreneurial activities without the status of an individual entrepreneur, Part 1 of Art. 14.1 of the Code of Administrative Offenses of the Russian Federation provides for a fine from 500 to 2,000 rubles.

The absence of a license, if it is mandatory, will cost the confiscation of equipment, as well as a fine, the amount of which for citizens is from 2,000 to 2,500 rubles, for officials - from 4,000 to 5,000, for organizations - from 40,000 to 50,000 rubles (part 2 of article 14.1 of the Code of Administrative Offenses of the Russian Federation).

In conclusion, it must be said that if in the process of doing business you violate any legal norms (in addition to those that we have already examined), you will also have to answer for these offenses. For example, if there is no official registration as a legal entity or individual entrepreneur, but in accordance with the law, when carrying out such activities, the person was obliged to carry out it, he can be held liable.

To make it clearer what we are talking about, let's take an example.

Let's say you open medical institution, but you do not get a license for such activities. At the same time, you actually conduct work, hire employees and get access to their personal data; only you don’t follow the rules for storing such data, so they become public or at least a few third parties.

Such actions of yours not only qualify as illegal business, but also violate the legislation in the field of personal data protection. Thus, sanctions can be applied to you both for illegal activities and for negligent attitude to the personal data of employees.

Or, for example, in the same organization, the rules of labor protection are violated, which entailed a temporary loss of the employee's ability to work. Responsibility will come for the employer for 2 reasons at once.

In other words, even the implementation illegal business activities does not release a person from the obligation to comply with other rules of law.

nsovetnik.ru

What is entrepreneurial activity

Before talking about legality, it is necessary to understand the very concept of entrepreneurial activity.

According to the law, this is an activity that:

• Conducted independently and own initiative a natural or legal person who also independently bears all possible risks;
• It is aimed at systematic (not a one-time) profit: cutting a friend’s bangs once for money is not yet entrepreneurship, but to open your own even a mini-salon and regularly make money on hairdressing services, you will already need to register with the tax office;
• Uses property for commercial purposes (for example, renting a car), sells goods (trade) or services ( repair work, cosmetic services and so on).

The systematic sale of goods at a cost equal to or less than that at which it was acquired cannot be considered entrepreneurship, since there is no profit.

Types of illegal business

Illegal business activity - a business that does not meet the requirements of the law.

What law must an entrepreneurial business break in order to become illegal? In fact, the correct answer is any. There are many types of illegal business, but let's focus on the most common ones.

Situation 1. Carrying out business activities without proper registration

Simply put, doing business without registering an individual entrepreneur or legal entity. The moment of registration is the date of making an entry in the appropriate state register.

It will be recognized as a violation not only to conduct business without filing an application with the registration authority, but also to start such activities before receiving a positive response. Only a certificate of the established form can confirm the state registration; it is illegal to conduct entrepreneurial activities until it is received.

Entrepreneurial activity without registration and licenses: the amount of fines.

Situation 2. Inconsistency between the type of activity and the one declared during registration

For example, an entrepreneur registered as an individual entrepreneur planning to open a car service, but at the construction stage he decided to change direction to a roadside cafe, which he did not report to the registration authority. Since the entrepreneur was not issued a permit to work in the field of catering, such activities will be considered illegal.

Situation 3. Lack of necessary permits (licenses)

For example, the sale of clandestine alcohol or other unlicensed products. Full list types of activities subject to mandatory licensing is specified in Article 17 of Federal Law No. 128.

• The entrepreneur did not apply to the relevant authority for permission when it is required by law;
• An application for a license has been submitted, but a positive response has not yet been received, and the activity is already underway;
• Commercial activity continues after the suspension or cancellation of the license, its expiration.

Case 4: Licensing violation

• Violation of the conditions for products (the date of manufacture is not indicated);
• Violation technical requirements to licensed activities (sanitary and hygienic conditions in food production);
• Activities outside the territory specified in the license.

Complaints about illegal commercial activities

The Russian government is seriously concerned about the scale of illegal business in the country. When one person in a million without state registration systematically sells potatoes and does not pay taxes, the country's budget will not notice this, but when such violations are massive, the tax system sounds the alarm.

The desire of entrepreneurs not to pay taxes on their already meager income is understandable, but everything has a limit. Perhaps no one will complain about a neighbor who illegally bakes cakes to order once a month, but you can already file a complaint against a full-fledged hairdresser, open without registration and license in an ordinary apartment.

You can file a complaint at:

• Department of Economic Security;
• Prosecutor's Office (considers all complaints and redirects them to other instances);
• Federal Tax Service (complaints against entrepreneurs hiding significant profits);
• Police (considering complaints about street vendors and producers of illegal alcohol);
• Licensing authorities (complaints regarding the lack of a license or violation of its conditions).

The application must indicate:

• Information about the offender;
• the object of the violation;
• Direction of illegal activity;
• A package of documents-evidence (receipt of payment, contract for the provision of services).

Liability for illegal business

Establish and record cases of illegal commercial activities can:

• Law enforcement officers, prosecutors;
• Inspectors of Rospotrebnadzor or antimonopoly service;
• Employees of tax and other inspection bodies.

Most often, complaints from citizens and reports of illegal business become the basis for the visit of inspectors. The result of the check is a protocol containing all the allegations.

Depending on the scale of the violation, liability for illegal business can also be of varying severity.

For example, at the same time as the following, there may also be violations Labor Code, the requirements of the fire inspection, the antimonopoly service and many others. You will have to answer for violations of all rules of law.

Criminal liability (CC)

The most terrible for the violator is criminal liability for illegal entrepreneurial activity provided for by Article 171 of the Criminal Code of the Russian Federation. They are brought to it only for violations that caused large (more than 1.5 million rubles) damage to citizens or other organizations.

Responsibility under Article 171 of the Criminal Code of the Russian Federation is difficult to prove, so it is rarely used.

Depending on the damage caused, this article provides for the following penalties:

Measure
Fine in rubles	Up to 300,000	From 100,000 to 500,000
	Up to 2 years	One to three years
Forced labor	Up to 480 hours	Up to five years
Arrest	Up to six months

Administrative responsibility

Violation	For citizens		For officials	For legal entities
		2000-2500 rubles	4000-5000 rubles	40000-50000 rubles
		1500-2500 rubles	3000-4000 rubles	40000-50000 rubles
		4000-5000 rubles	4000-5000 rubles	40000-50000 rubles

Tax code

According to her:

Appeal

kakzarabativat.ru

Measure Lack of state registration or required license Conducting illegal business by an organized group or causing damage of more than 6 million rubles. Fine in rubles Up to 300,000 From 100,000 to 500,000 Penalty in the income of the convict for the period Up to 2 years One to three years Forced labor Up to 480 hours Up to five years Arrest Up to six months Up to five years, sometimes an additional fine of about 80,000 rubles is imposed

Persons over 16 years of age may be held liable:

• Managers, founders of the company;
• Actual business owners without state registration.

Criminal liability is mitigated by the lack of a criminal record of the accused.

Regardless of the amount of damage, citizens working under an employment contract with an unregistered entrepreneur and owners of leased real estate cannot be held criminally liable.

Administrative responsibility

According to the Administrative Code of the Russian Federation, liability arises if the violation did not entail damage to third parties in excess of 1.5 million rubles.

Unregistered entrepreneurial activity can result in an administrative fine of 500-2000 rubles.

For violation of the licensing system, equipment and manufactured products may be confiscated, as well as the following fines:

Violation	For citizens		For officials	For legal entities
No required licenses		2000-2500 rubles	4000-5000 rubles	40000-50000 rubles
Non-Compliance with Licensing Terms		1500-2500 rubles	3000-4000 rubles	40000-50000 rubles
Gross violation of licensing conditions (in addition to the fine, the activity of the enterprise may be suspended for up to three months)		4000-5000 rubles	4000-5000 rubles	40000-50000 rubles

Sometimes administrative punishment can be avoided. For example, when the verification protocol was drawn up incorrectly or if there are contradictions in it. The protocol with inaccuracies must be re-drawn, and if this procedure takes more than two months, the judge is obliged to close the case. The decision to bring to administrative responsibility is made by the justice of the peace.

Tax code

The tax service is particularly interested in identifying illegal entrepreneurship, because due to unregistered activities, the state receives less of its share of taxes.

Article 116 most often becomes an article of the Tax Code punishing illegal entrepreneurship.

According to her:

1. For violation of the deadlines for filing an application for registration of entrepreneurial activity - a fine of 10,000 rubles.
2. Doing business without registration, that is, if an application for registration has not been submitted at the time of the claim - a fine of 10% of the income received for the entire period of work, but not less than 40,000 rubles. In practice, the amount of such a fine is rarely objective, since it is very difficult to reliably establish the date of commencement of unregistered entrepreneurial activity and the amount of income received.

In addition to fines for illegal business activities, the tax authorities may require the entrepreneur to pay all taxes and penalties for their delay.

Tax sanctions are imposed only by a court decision.

Civil Liability

After the commercial activity is recognized as illegal, all agreements concluded within its framework are terminated, and the entrepreneur has civil legal obligations to customers. For example, to return the paid funds and pay a penalty. Dissatisfied customers can demand a refund within three years.

Failure to fulfill an obligation under civil liability can also be presented in court.

Appeal

To charge an entrepreneur with illegal activities, the regulatory authority will have to collect a lot of evidence. All revealed facts are recorded in the act, on the basis of which the protocol is formed.

You need to appeal the protocol before presenting it in court, since after that it will be almost impossible to prove your innocence.

You can only appeal against the protocol, but not the act - it only confirms the fact of the check. But when appealing, it is necessary to refer precisely to the lack of evidence of the circumstances in the act.

Based on the results of the appeal against the protocol, the court may cancel it and withdraw the charges against the defendant, or may leave it in force and continue the consideration of the case.

kakzarabativat.ru

Liability for illegal business activities

Any illegal activity is punishable, and the nature of responsibility for the deed differs in the category of "harmfulness" and harm (damage). Such a negative effect in the form of damage is caused to people, other legal entities, private entrepreneurs, and the state. Consider the main types of responsibility.

Criminal (UK)

The toughest and most radical type of responsibility, this is justified by the fact that it provides for serious types of punishment. This form of liability is enshrined in the Criminal Code. For example, article 171 of the Tax Code of the Russian Federation is responsible for illegal commercial business activity. Citizens should be aware that criminal liability can only occur for guilty individuals, including:

• Entrepreneurs.
• Managers, owners of legal entities.
• Actual managers or owners of an unregistered enterprise, organization.

Administrative (CAO)

Provides only for penalties that are not global (not in large volumes) in nature, in particular - from 500 to 2000 rubles ( smallest view sanctions). Legislators have provided for this type of liability in the Code of Administrative Offenses.

The amount of penalties directly depends on the presence of repetition, the attitude towards the offense of the entrepreneur himself, the subject of the offense, and, no doubt, the type of offense. The main forms of such offenses are:

• Violation of licensing rules. There are two types of offense according to severity: violation of the terms of the license, gross violation of the terms of the license.
• No license. Punishable by money from 2000 to 50000 rubles with the confiscation of unlicensed products, as well as raw materials.
• Work without registration – from 500 to 2000 rubles. As mentioned above, the mildest form of punishment.

tax

The main purpose of registration and licensing of enterprises is to replenish the budget. Such replenishment is carried out at the expense of taxes and fees. Therefore, by right, tax is the main type of responsibility.

Tax liability is material and compensatory in nature. That is, in addition to taxes not received by the state, you will also have to pay a fine for tax evasion. Tax liability for illegal business is provided for by Art. 116 of the Tax Code.

Varieties of illegal entrepreneurial activity

There are several types of such illegal activity:

• Prohibited by law. This type usually includes the production, sale, transfer, storage of narcotic and psychotropic substances, the creation, sale of weapons.
• A business that is not registered in accordance with the procedure established by the state. In order to enter into relations with counterparties for the purpose of buying, selling, marketing, exchanging any products, providing services for commercial basis, it is necessary to have a certain status - a legal entity or an individual entrepreneur. But, as you know, in order to obtain such a status, it is necessary to register, that is, to give a legal form to your business. If, for example, you systematically provide paid hairdressing services at home and do not have official registration as an enterprise or entrepreneur, then know that your activity has nothing to do with the law, and appropriate liability measures are provided for it.
• Lack of a license when performing licensed activities and violation of licensing rules. A license is a legal permission to engage in a specific business. Not every type of activity implies obtaining such a permit, but there is a certain list of such types. Among the most popular are activities related to the production of alcohol, pharmaceuticals, medical and educational practices.
• The activities of the company in violation of the statutory provisions (in violation of the rules of registration). The charter is the main document of the enterprise, the basis of its functioning. The charter, as the basis for the existence of the enterprise, indicates the leading and additional activities. If the organization is engaged in any other types of activities not provided for by the Charter, this can only be regarded as illegal activity.

Which state bodies can reveal the fact of illegal entrepreneurial activity

In order to control the functioning of entrepreneurs and legal entities in the state, competence is distributed among specialized bodies designed to protect the law and promote a direct flow of profit to the budget.

These bodies are engaged in monitoring the activity of entrepreneurial activity, as a result of which they sometimes reveal violations of the law in the field of entrepreneurship.

These bodies are:

1. Tax office. This is the main body that monitors the replenishment budget funds in the form of taxes. In order to detect illegal activities, tax inspectorates conduct inspections, pay visits, and carry out raids. The IFTS has the right to bring tax liability for violation of legislation in the field of entrepreneurship.
2. Antimonopoly committee. A specific body created to ensure transparency and legality, freedom of competition. Their activities are aimed at establishing the integrity of relations between business entities and the cleanliness of doing business. The Antimonopoly Service has the right to bring those responsible for violation of the law to liability, which is administrative in nature.
3. consumer market regulators. The prevailing body is Rospotrebnadzor, whose main function is to protect the rights of consumers. They have powers in the field of bringing to administrative responsibility. The main offenses identified by this body in the field of entrepreneurial activity include violations in the field of trade. Also, bodies of this type include services for veterinary and sanitary supervision, for supervision in health care. These bodies are the link between offenders and law enforcement agencies.
4. Police. As a law enforcement agency, it is engaged in identifying any offenses, accepting applications from citizens, initiating cases on the fact of illegal entrepreneurial activity.
5. Prosecutor's office. It also appears to be a law enforcement agency. Identifies offenses (crimes), has the right to prosecute. Supervises the police, is a representative of the state and the applicant in court when considering cases related to the illegal activity of legal entities and private entrepreneurs.

Types of business activities that do not require licensing

There are some types of business activities for which registration is not a mandatory requirement. These types of business activities are personal in nature, mainly the provision of some kind of service.

It is worth paying attention to the following types:

1. Tutoring, homeschooling. Any citizen can engage in tutoring without acquiring a license from the state. You can engage in tutoring both as an entrepreneur and without registering an individual entrepreneur. But it is worth paying attention that if a citizen is not registered as an entrepreneur, then his services cannot be systematic.
2. Cleaning of residential premises. A citizen can provide residential cleaning services without issuing an IP. These services can be arranged by entering into a simple service contract, the provider of such services will pay the usual standard personal income tax of 13 percent.
3. Day care for children. AT modern world private kindergartens providing day care for children have become popular. The implementation of this kind of activity is in the nature of individual labor pedagogical activity, which does not require a license.
4. Some agricultural services. One-time agricultural services that are not permanent in nature do not require official permission from the state. Taking a special case, it should be noted that such a service will be the provision land plot for rent.

Criminal liability and possible penalties

As mentioned above, the Criminal Code provides for quite serious sanctions for carrying out illegal business activities. Criminal liability occurs:

• in the case of systematic recorded employment in illegal business activities;
• in the event of receipt of income from illegal commercial activities on an especially large scale;
• when causing significant damage to citizens of the Russian Federation, organizations and state interests in the course of illegal business activities;

When acquiring profit in large scale the perpetrator may be liable to various forms having an alternative character:

• pecuniary recovery up to 300,000 rubles;
• penalty wages convict (other type of income received) for a period of up to 2 years;
• arrest up to 6 months;
• mandatory work for up to 480 hours;

For a more serious violation of a criminal nature, where the aggravating elements are the group commission of a crime, as well as the receipt of monetary benefits on an especially large scale (6,000,000 rubles), the following types of sanctions are provided:

• fine from 150,000 to 500,000 rubles;
• offender's wages (other income) for a period of 1 to 3 years;
• imprisonment for up to 5 years with an accompanying fine of up to 80,000 rubles or recoverable income from illegal activities for a period of up to 6 months, and also without additional penalties;

Tax liability and penalties

In connection with the changes that have taken place, today there are two types of tax offenses related to the illegitimate activity of a private entrepreneur and organization:

• Violation of the terms of registration (filing an application);
• Functioning without appropriate tax registration - registration.

1. Penalty for late registration with the Federal Tax Service has a fixed nature and amounts to 10,000 rubles. According to Art. 83 of the Tax Code, the taxpayer is obliged to submit documents for registration within 10 days after state registration. If state registration is carried out at the location separate subdivision or at the location of real estate - within 30 days.
2. Entrepreneur not registered with the Federal Tax Service. If at the time of the audit by the tax inspectorate a person engaged in entrepreneurship did not submit a package of documents for the purpose of registration, then such a person bears tax liability. For this type of misconduct, a monetary penalty is expected in the form of 10 percent of the income received by the offender from his illegal activity. The minimum fine is 40,000 rubles.

Protection from illegal business activities

If you have caught an enterprise or entrepreneur in illegal operation, and believe that such activity harms you in a way, you always have the right to contact the control and law enforcement agencies in order to apply enforcement measures and bring the offender to justice.

The most common cases of appeal are applications to the police, prosecutors and tax authorities

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Letter of the law

Entrepreneurial, in accordance with the Civil Code, is an activity that is carried out with the aim of systematically making a profit at your own risk. Profit can be obtained through the implementation of work, the sale of goods, the leasing of property, the provision of paid services. A citizen conducting commercial activities must register as an entrepreneur without fail.

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As you can see, the main differences between a private transaction between citizens and entrepreneurship are the systematic activity and profit making. Thus, a one-time purchase and sale transaction or once a paid service cannot be considered illegal entrepreneurial activity. But produced twice or more within a year, they become systematic and fall under the definition of commercial activity.

However, if it is a question of selling a product at the price for which it was purchased (or less), this will in any case be considered a private matter: there is no profit. Such activity cannot be considered entrepreneurial, even if it is done systematically.

Illegal business in Russia is considered:

1. Commercial activity, which is carried out without registration of individual entrepreneurship or legal entity. This also includes activities executed with violations or with indication of false data in the registration documents.
2. Entrepreneurial activity carried out without a license, if one is required.
3. Gross violations of licensing requirements.
4. Illegal business can lead to serious trouble for the entrepreneur. For this offense, the legislation provides for three types of liability: tax, administrative and even criminal.

Administrative responsibility

The Code of Administrative Violations for conducting illegal commercial activities provides for the following penalties:

1. For an unregistered in due course(IP or LLC) activity is subject to a fine in the amount of 500 to 2000 rubles.
2. For the implementation of those types of activities that are subject to mandatory licensing, without appropriate permits, fines can be imposed: for individuals - from 1 to 2.5 thousand rubles, for officials - 4-5 thousand rubles, for legal entities - 40-50 thousand rubles. At the same time, unlicensed products and their means of production may be confiscated.
3. If there is a license, but the licensing requirements are violated, this is also fraught with penalties: for citizens - in the amount of 1.5-2.5 thousand rubles, for officials - 3-4 thousand rubles, for organizations - from 30 to 40 thousand .rubles
4. If the licensing conditions are grossly violated, entrepreneurial activity can be suspended for 90 days, the fine in this case is 4–5 thousand rubles for individuals and officials, and 40–50 thousand rubles for organizations.

To establish the fact of illegal business can:

• tax office,
• antimonopoly committee,
• consumer market regulators,
• police,
• prosecutor's office.

A protocol on offenses can be drawn up as a result of verification activities: inspection of the premises, test purchases, etc. The reason for such a check can be any signal that illegal business activities are being carried out or violations in work are allowed.

Cases of illegal entrepreneurship are considered by a justice of the peace at the place of its implementation or at the place of residence of the offender. Such a case must be considered within two months after the relevant protocol is drawn up. If this does not happen, the case should be closed. If the protocol is drawn up with violations, it contains contradictions and inaccuracies, the violator can avoid punishment: while the protocol is being reissued and errors are corrected, the period allotted for bringing to responsibility may expire.

Criminal liability

In some cases, illegal entrepreneurial activity can lead to criminal liability. This happens if the state, organizations or individuals are seriously damaged as a result of such activities, or when the entrepreneur receives large profits from illegal business. A large amount (both damage and profit) is considered to be an amount from 250 thousand rubles, especially large - from 1 million rubles.

In this case, the illegal entrepreneur will be punished in accordance with the Criminal Code of the Russian Federation:

1. Causing damage on a large scale is punishable by a fine of up to 300 thousand rubles or in the amount of the offender's earnings for 2 years, 180-240 hours of compulsory work or imprisonment for 4-6 months.
2. Damage on an especially large scale or the same actions committed by a group of persons entail a fine in the amount of 100-500 thousand rubles or in the amount of earnings for 3 years or imprisonment for up to 5 years with payment to the state of 80 thousand rubles or in the amount of the convicted person's income for 6 months.

The prosecutor's office or the police must prove the fact of causing damage or extracting large income. I must say that it is quite difficult to detect an offense that would fall under criminal sanctions: test purchases are usually made for small amounts, and therefore they cannot become evidence of super profits.

Responsibility for illegal entrepreneurship conducted by a commercial organization lies entirely with its head. The following are not subject to criminal liability:

• citizens who have labor contract with an illegal entrepreneur and acting within the framework of this agreement;
• owners of real estate for rent, regardless of the amount of income.

There are also circumstances that may mitigate criminal punishment. These include the positive characteristics of the perpetrator, as well as the singularity of the case of bringing him to justice.

In addition to the very fact of illegal entrepreneurial activity, an entrepreneur can be held criminally liable for:

• use of other people's trademarks without appropriate permissions or indication of knowingly false information about the origin of the goods;
• production, sale, purchase of counterfeit products.

Tax Liability

Sanctions for commercial activity without registration are regulated by Articles 116 and 117 of the Tax Code of the Russian Federation. They involve the collection of taxes not received by the state, and penalties for tax evasion.

1. An entrepreneur who is not registered with the Federal Tax Service is fined in the amount of 10% of his income (at least 20 thousand rubles). Such a penalty is applied if by the time of the tax audit documents for registration were not submitted to the tax office at all.
2. Conducting commercial activities without registration for 90 days or more is punishable by a fine of 20% of income (but not less than 40 thousand rubles).
3. The penalty for late registration of business with the Federal Tax Service is 5 thousand rubles. If the delay in registration is more than 90 days, a fine of 10 thousand rubles will be charged. Such penalties apply if registration documents are submitted after the first revenue, but before the tax audit. Registration delay is considered from the moment of the first revenue.

In addition to fines for the lack of state registration or its delay, the tax authorities may charge additional unpaid taxes. In this case, an illegal businessman will need to pay personal income tax (PIT) on the entire amount of income, the receipt of which will be proven. To this should be added all penalties for late payment of taxes and a possible fine for their non-payment - it is 20% of the additional amount.

All these sanctions are applied to the violator only by a court decision.

As you can see, liability for illegal business activities can be quite serious. Besides, tax authorities they are quite actively engaged in collecting information about "illegal immigrants", so it will be quite difficult to conceal their activities from interested services.

In some cases registration can be avoided. For example, if your business is to provide services to enterprises and organizations, you can document this cooperation (conclude a work contract or a one-time labor contract).

Registration as an entrepreneur is also optional for those who rent housing: it is enough to conclude an agreement with the tenant and pay personal income tax (personal income tax). In this case, you only need to file a declaration with the Federal Tax Service annually.

However, if you are seriously planning to engage in entrepreneurial activity, you should not delay its official registration: for a serious entrepreneur, there is nothing more important than business reputation, and troubles with government agencies can do a disservice here.

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