Illegal business. Illegal business. Complaint to the tax office

Many organizations or individual entrepreneurs do everything according to the law: register where necessary, obtain permission / licenses, pay taxes. However, sometimes people do not do this, although they are actually engaged in some kind of business.

What to do if you become aware of this? Where and how to file a complaint?

Where can I report illegal business activities?

Sometimes you can come across a statement: is it really possible to honestly do business in our country? People just survive, how can they? Why report anything?

It is important to distinguish what is at stake here. If a retired woman knits baby booties and sells them near the metro once a month and for a penny, this is one thing. But if a neighbor turned an apartment into an Internet cafe with a bunch of visitors and real (and not bad) income, this is different.

In Russia, the punishment for illegal entrepreneurial activity is still quite mild. Of course, the scale of the offense or crime, as well as the damage caused, is important. Entrepreneurship without legal grounds is a complex problem. Ordinary people can suffer after purchasing low-quality goods, organizations - from "fake" services, the state - because of underpaid taxes.

And what happens if some pseudo-firm builds a house without a license? Or shopping center? Oddly enough, despite the severity of all the requirements, this still happens.

That is why it is necessary to complain about the NAP. The question arises: where and to whom?

The most logical answer is to the Directorate or the Department economic security(UEB/OEB). This organization is one of many in the system of the Ministry of Internal Affairs of Russia. Previously, the units were called OBEPs.
Other possibilities are to send a complaint to the police, the prosecutor's office, tax office.

Also try to attract public organizations or independent communities. Further - in more detail.

The following video, using the example of Ufa, talks about where to turn if you have identified illegal business:

What is required to file a complaint?

To begin with, you need complete confidence that the person (people) you know really commits an offense (crime) and illegally engages in business. For example, behind the fence of your suburban area a neighbor has set up a barbecue, cooks all day long, and in the evenings, behind a brightly lit window, counts the cash. And all this without the presence of IP / LLC, cash register and different permissions.

In general, it all depends on how dangerous the illegal activity is, as well as on its scale. In addition, you will have to somehow confirm your statement.

For example, you contacted a company to conclude a contract. They asked to show a license or certificate of registration of the company, but you were refused. This will be your argument when filing a complaint.
The company estimated its services at one hundred thousand rubles, but only fifty is indicated in the contract? Moreover, the receipt of the remaining amount is confirmed by some dubious receipt? Here is another argument.

Surely this is a concealment of income and non-payment of taxes, especially if there are hundreds of such contracts.

Copies of contracts and financial documents should help.
Photo and video shooting, copies of appeals that have already been submitted earlier, but for some reason remained unanswered, screenshots of pages from social networks The evidence base can be very extensive.

In general, before filing a complaint, you can get advice on a “hot” phone or on visiting days. Specialists of any government agency should definitely delve into the situation and give useful advice.

How to make an application?

Any sample in this area simply does not exist. Even ready-made forms of organizations facilitate the task of applicants only by the presence of a “header”. So the application will have to be written in your own words by hand or printed in a text editor, and then sent to the printer.

An important caveat: anonymous statements of this nature are not accepted. You will need to provide your details, including contact information.

Below is a tentative plan that will allow you to make an application quite simply. It all starts with the addressee in the upper right corner. A little lower in the middle is the word "Statement". The text itself follows:

Whoever commits a violation is engaged in doing something without a license, and so on.
The nature of the act (construction of cottages, the maintenance of cafes, the sale of alcohol, and so on).
Systematic action (mandatory). Specify days, times of day, and so on.
Please take appropriate action.
List of attached documents (if any).

Depending on the organization where you plan to apply, the application may have some specifics.

To the tax

A complaint to the Federal Tax Service can be called auxiliary. This department is in charge of taxes exclusively; they are unlikely to understand the intricacies of the Code of Administrative Offenses and the Criminal Code. A complaint to the tax office should indicate violations in this area.

To the prosecutor's office

Here you can already state the crime as a whole. Especially if a statement had already been filed with the police, but the response was an unsubscribe.

A single sample application for illegal entrepreneurial activity to the prosecutor's office, as well as to the police no. But on the spot, the employees of these bodies will definitely help you with the preparation of the document.

Where else can you report illegal business activities, maybe to the tax office? Let's find out further.

To other organs

In the OEB, you can declare about. The application will be written to one of the specialists, who, if necessary, will send requests to other bodies / services (the same tax office).
In addition, you can visit the reception of the deputy, on the site of which lawlessness is happening.
There are also various public organizations that support legitimate businesses and fight as much as they can with unauthorized ones.
In addition, independent resources can be found on the Internet. Enthusiasts of various specialties help people understand their problems, make complaints, suggest where and how best to apply.

It's also important to remember.

If your business is legal (included in the list of activities permitted in the region where the enterprise was opened), but you have not registered an individual entrepreneur, the category of responsibility and the fine of an individual for entrepreneurial activity will depend on the following circumstances:

The period of conducting shadow commercial activities until the moment of registration.
The amount of potential income received. The profit taken to determine the penalty does not have to be received by you in reality, its value is calculated theoretically based on existing evidence. So, if according to the documents you signed a deal for 100,000 rubles, but in fact received only 20,000, the first amount will be accepted when considering the case.

Thus, in the absence of business registration, you will be held liable for the very fact of hiding information about the conduct of activities, and for non-payment of taxes on profits.

According to the Tax Code of the Russian Federation (as amended on February 19, 2018), in the case when the registration of an individual entrepreneur was carried out for a period of more than 30 days from the start of your enterprise, the amount of the fine is set at 10,000 rubles. When an entrepreneur was convicted of running a shadow business without the fact of registration for more than 3 months, the fine for an individual for illegal entrepreneurial activity will be 10% of potential income, but not less than 40,000 rubles. However, liability does not apply to the following cases:

if the person conducting the activity has not reached the age of 16;
registration was not completed due to extreme circumstances (unforeseen natural disasters, military conflicts, diseases requiring hospitalization or isolation);
illegal activity was carried out three years before the fact of violation was established (according to the statute of limitations).

In the presence of mitigating circumstances (personal family, coercion to violate, complex financial situation) fines can be reduced by at least two times. In case of detection of aggravating circumstances (for example, if this is not the first violation), the amount of the fine is increased at least twice.

Directly for non-payment of taxes on profits received as a result of illegal activities, two types of fines are imposed:

20% of the tax amount;
40% of the amount of tax, if it is proved that the deliberate concealment of income received.

AT without fail the tax on the received profit for the entire period of implementation of illegal entrepreneurship is also paid.

Administrative fines for carrying out illegal business

In addition to tax liability for illegal commercial activity administrative fines are imposed, stipulated by the Civil Code (as amended on 12/29/17). They include both a penalty for the lack of registration of an individual entrepreneur (LLC), and when carrying out activities without appropriate permits (licenses).

General provisions and amounts of possible fines

At the moment, the administrative fine for entrepreneurial activity without an individual entrepreneur, depending on the scale of the business and related circumstances, ranges from a minimum of 500 to a maximum of 2,000 rubles. In turn, liability for the absence of a compulsory license and violations of licensing norms involves the imposition of the following types of fines:

for individual entrepreneurs from 2,000 to 500,000 with the possibility of confiscation of the property of the enterprise (products and equipment for its production);
for an official from 4000 to 5000 rubles;
for a legal entity from 40,000 to 50,000 with possible confiscation.

In case of violation of the requirements of licensing norms, the following fines are additionally levied:

for individuals within the limits of 1500 to 2000 rubles, and with gross violations(parameters are set in separately depending on the specific type of activity) from 4000 to 8000 rubles;
for executive officers from 3000 to 4000 rubles, with extremely gross deviations from the norm from 5000 to 10000 rubles;
for legal entities from 30,000 to 40,000 rubles, for serious violations from 100,000 to 200,000 rubles with the suspension of the enterprise.

Penalties for illegal business by specific categories

In certain categories of activities, the fine for illegal business activities in 2018 will be significantly higher than the above amounts, and in some cases, in addition to administrative liability, criminal liability is imposed. This includes the following categories:

Illegal gambling without registration and license (including online) outside gambling zones- from 700,000 to 1,000,000 rubles with the possibility of complete confiscation of equipment and a term of imprisonment of up to 6 years.
Organization of illegal games in gambling zones- from 2,000 to 4,000 rubles for ordinary citizens, from 30,000 to 50,000 for officials, from 500,000 to 1,000,000 for legal entities(including in case of violation of the terms of the license).
Entrepreneurial activity in the transport sector- 5,000 rubles for individuals, 100,000 rubles for individual entrepreneurs, 400,000 rubles for legal entities. In case of repeated violation for individuals, the fine is doubled, and for other categories it remains the same, but the vehicle is confiscated.
Selling things ( jewelry, weapons, poisonous substances) prohibited or restricted by law- from 1,500 to 2,000 rubles with complete confiscation of goods for citizens not registered as an entrepreneur, also from 3,000 to 4,000 rubles for senior officials, from 30,000 to 40,000 rubles for legal entities.
wholesale and retail medicines - from 1500 to 3000 rubles for unregistered entrepreneurs, from 5000 to 10000 for officials and from 20000 to 30000 for legal entities.

In addition, in a separate category in 2018, the illegal sale of tickets (documents for obtaining them) for the FIFA World Cup was included. Thus, resale and sale without relevant documents (subject to the fact of making a profit) is subject to a fine of up to 25 times the cost of the ticket being sold (but not less than 50,000 rubles) for citizens, up to 30 times the cost of the ticket for officials (but not less than 150,000 rubles), as well as from 500,000 to 1,000,000 rubles for legal entities. Sale of fake tickets - from 50,000 to 70,000 rubles for unregistered entrepreneurs, from 150,000 to 200,000 rubles for officials and individual entrepreneurs, as well as from 1,000,000 to 1,500,000 rubles for legal entities, but only if there are no criminal offenses as part of the violation.

Criminal liability and fines for illegal business

If the shadow business has caused damage in large (from 100,000 to 250,000 rubles), as well as especially large (from 1,000,000 rubles) amounts, a fine for entrepreneurial activity without registering an individual entrepreneur can also be imposed as part of criminal liability in accordance with the Criminal Code of the Russian Federation (rev. 24.03 .eighteen). In this case, the following consequences are possible:

A fine of up to 300,000 rubles or a salary for two years for individuals whose illegal business activities have caused major damage. In the absence of the possibility of paying fines, corrective labor or full imprisonment for six months is assigned.
If the above is committed by a group of persons or the damage is classified as especially large, possible fine ranges from 100,000 to 500,000 rubles or in total wages(basic income) for three years. If it is impossible to pay the amount, the fine is reduced to 80,000 rubles, but the perpetrator receives a prison term of up to five years.
Production and storage of products in violation of legal norms are subject to a fine of up to 300,000 rubles.
Illicit production and trafficking alcoholic products subject to a fine of 2,000,000 to 3,000,000 rubles. When a group of people participate in a crime, the fine is from 3,000,000 to 4,000,000 rubles.
Regular illegal sale of alcohol by an individual is subject to a fine of 50,000 to 80,000 rubles.

Prospects for tougher penalties for illegal business

According to the majority of deputies of the State Duma of the Russian Federation, one of the effective methods for bringing the domestic economy out of the shadows is to tighten the punishment for illegal business, and at the moment, active work is being done in this direction. For example, in March 2018, a bill was submitted to the State Duma to increase fines for commercial activities without registration from the current level of 500 to 2,000 rubles to a level of 3,000 to 5,000 rubles. The document provides for similar changes for entrepreneurs who are in no hurry to obtain licenses.

In addition, self-employed persons previously exempted from taxes, who may also not register their activities until the end of 2018, may soon fall into the category of illegal entrepreneurs. To solve the problem of legitimizing their activities, it was proposed to introduce a tax of 3% on income received as a result of providing services to individuals and 6% in cooperation with legal entities. If the project is approved, all self-employed citizens may become illegal immigrants, which will entail the above fines.

Another category of fines that Russians can expect this year is for the illegal sale of sanctioned products. It is planned that they will be from 3,000 to 5,000 for individuals, from 30,000 to 50,000 for officials and from 70,000 to 100,000 for legal entities.

Considering the question of what the fine for illegal entrepreneurial activity will be in 2018 for each specific type of business, one should take into account the whole range of circumstances present in the case, which can mitigate or, on the contrary, aggravate the situation. However, you should not assume that if your income is small and goes entirely to support the household, you can avoid punishment.

Running a business involves paying taxes. But novice businessmen are sometimes in no hurry to formalize their activities, considering it too insignificant.

Dear readers! The article talks about typical ways to solve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

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How is illegal business punished in 2020? Illegal business activity is always a violation of the law.

Moreover, in order to recognize the fact of a violation, the amount of income received and the duration of its receipt do not matter.

It is enough to prove that the purpose of the subject's actions is aimed at making regular profits. What liability is provided for illegal entrepreneurs in 2020?

Basic moments

A citizen who sells goods or services and bears certain risks in an effort to make a profit is considered an entrepreneur, and his activity is recognized as entrepreneurial.

Starting your own business, you need to take into account the legislative norms. In particular, it is required to register with the tax authorities, having received the status individual entrepreneur or legal entity.

Tax registration as a business entity entails certain obligations.

It is necessary to keep records on the activities carried out, pay taxes and fees in a timely manner. The amount of taxes depends on the chosen regime and the amount of systematic taxation.

According to the law, income that a citizen receives more than twice during the reporting year is recognized as systematic. Accordingly, entrepreneurial activity is recognized as an activity that brings systematic profit.

What it is

Illegal business activity is doing business without proper registration.

Some citizens believe that if small business with a small income, then the attention of the tax authorities can not be feared.

This is not so, punishment can be imposed even for minor offenses. But when is it necessary to obtain the official status of an entrepreneur?

You need to understand that the purpose of business legalization for the state is adequate taxation. For example, when renting out housing, it is not necessary to issue an IP.

If the owner rents an apartment under an agreement and pays regularly, then he does not violate the law. You can by paying tax on each transaction.

Conducting profitable activities without paying taxes is considered illegal business.

That is, any law-abiding citizen, if he suspects non-compliance with the law, can apply to the appropriate authorities with a request to verify the fact of violation.

Where to report a violation

An individual who is a consumer of a product or service can identify the entrepreneur's illegal activities.

When this has caused trouble or harmed health, investigations can be initiated on suspicion of illegal business conduct.

Employees of the bodies to which the appeal is submitted are required to check:

availability of activity registration;
availability (if any);
compliance with the rules and deadlines for licensing.

Note! Lack of the required license is more severely punished by law than lack of registration.

Where to report illegal business activities? Citizens have the right to apply to such bodies as:

law enforcement agencies;
tax office;
prosecutor's office;
antitrust service.

If necessary, other structures can be involved. For example, independent communities and public organizations where you can complain if you have difficulties with official structures.

But such methods rarely have to be resorted to. In 2020, such situations are becoming less and less common.

If state bodies discover during the verification the fact of illegal activity, then the violator is unlikely to be able to avoid punishment. But in order for the verification to be carried out, it is necessary to correctly issue the appeal.

How to write an application (sample)

There is no standard form for filing an application for illegal business. The appeal is made in free form.

You can, of course, use ready-made forms (when submitted on behalf of the organization), but in this case the situation is simplified only by the presence of a “header” with details.

Therefore, you need to be prepared that the authorities that accepted the application will check the compliance of the declared personal and contact data. You will not be able to contact anonymously.

The general structure of the application is as follows:

Depending on where the application is being made, specific considerations may need to be taken into account.

So when contacting the tax authorities, you need to know that this department deals exclusively with taxes. Accordingly, it is not necessary to expect proceedings in the intricacies of the Criminal Code of the Russian Federation and the Code of Administrative Offenses of the Russian Federation.

You should contact the Federal Tax Service if it is known for certain or with a high degree of probability that there is no registration of an entrepreneur, there is tax evasion, there is no license.

For example, illegal activity has caused harm to health and life, or there is reason to believe that the activity poses a threat to others.

Citizens most often turn to the prosecutor's office when a reply has been received on a previously filed application to the police.

Video: illegal business activity

If you suspect an economic crime, you can contact the OEB. Specialists of the economic security service will independently send requests to other bodies.

Please note that the answer will not be provided immediately. It usually takes several days to verify the appeal and assign it a number.

It takes about thirty days from the moment of registration of the application to the provision of a response. In practice, the answer may be late.

If it is fundamentally important for the applicant to restore justice, then a second appeal may be required to remind himself.

What is the responsibility for violations

Tax, administrative and criminal liability is provided for illegal entrepreneurial activity.

In case of confirmation of the fact of violation, the tax authorities will recover tax compensation from the violator:

the amount of unpaid taxes;
late tax penalties.

Recovery is carried out in a judicial proceeding. Therefore, the punishment will be imposed not only according to the Tax Code of the Russian Federation, but also according to the Code of Administrative Offenses of the Russian Federation. Administrative liability involves the imposition of a fine.

When illegal activity caused damage to the state or citizens, then criminal liability arises.

Prosecutors in such cases are the police and prosecutors. Punishment ranges from a hefty fine to forced labor or imprisonment.

How can you actually prove

When filing a complaint about illegal business activity, it is desirable to have evidence of a violation.

These may be:

Evidence may vary. The main thing is that they confirm that the activity is carried out systematically and illegally.

Amount of the fine

From a legal point of view, Not all profit making can be called entrepreneurial activity.

For example, if a person gave a one-time ride to a neighbor for money or made a one-time repair to someone, this cannot yet be called entrepreneurial activity.

But if a person begins to carry someone every day, hangs a “Taxi” sign on his car and stands at the station, this can already be called entrepreneurial activity.

At a minimum, such activities should be of a regular nature. Read more about what illegal business is

Important! Legislatively, any citizen of the Russian Federation can conduct entrepreneurial activities after registration with the tax authorities. If registration has not been completed, then entrepreneurial activity is considered illegal.

How to prove illegal business activity? To prove its existence, it is necessary to carry out a test purchase or raid. In addition, you can try to prove the existence of profit from entrepreneurial activity.

To apply, you must bring any proof of its existence. Photos, receipts (if any), audio recordings. Witness testimony will also work. Based on the application, already authorized persons will conduct a test purchase.

Now you know how to prove illegal business. Let's talk about who and where can complain.

Who can complain?

Complain about illegal business activity any citizen who cares about illegal business activities. A citizen who files an application for illegal business activity must be adult and capable.

Where to complain?

So, you noticed illegal entrepreneurial activity, where to complain? You must complain to OBEP, to the tax inspectorate and to the prosecutor's office.

In addition, you can contact the deputy in whose territory the illegal business. In order to apply to the authorities, you should be sure that the business is really conducted illegally.

To the tax

Here it is necessary to prove the fact of a criminal violation. And such a violation occurs under Article 199 of the Criminal Code of the Russian Federation. In addition, myself tax code, namely Art. 116 indicates that people who run an unregistered business are subject to sanctions in the form of a fine in the amount of 20% of income, but not less than 40,000 rubles. Read about fines and other types of punishment.

How to report illegal business activities to the tax office? Can be written a complaint to the tax office for illegal business. It is necessary to contact the branch on the territory of which the illegal business is actually located. A complaint to this department will be only auxiliary.

Important! The tax service will deal with violations only in this area. Areas of Administrative and Criminal Violations Tax Service will not parse.

Application is being submitted personally. The application must be number assigned. The application is considered within 30 days.

To the prosecutor's office

In principle, a crime can be reported to the prosecutor's office. The prosecutor's office considers crimes in general, and economic crimes in particular.

Read more about the composition and types of crime in the field of entrepreneurship in.

Other authorities

Can apply to OBEP. All applications for economic offenses are submitted here.

If necessary, the application is redirected from here to other services.

In addition, you can contact to the district deputy.

There are also public organizations who, to the best of their ability, are fighting against illegal business.

We hope now you know how and where to complain about.

What documents to provide?

Any documents you can get are provided. If you ordered a service costing one amount, and the documents indicate a lower amount, provide these documents. Neighbor decide to open a barbecue house on your site? Take a photo of it. You can also provide audio recordings.

More photos taken by on a film camera. With audio recordings, there is also some nuance. You can record on a voice recorder only with a warning the one whose speech you are recording.

Important! Recording without warning breaks the law and will not be considered in court. Any evidence must be attached to the application.

Algorithm for compiling an application

There is no strict algorithm for compiling an application. Of course, employees help to make it. But we will give examples of how to compose it.

As for the OBEP, then the statement will be somewhat different. To begin drawing up such a document need from the "cap". It should contain information such as: executive to whom the application is addressed, data on who drew up the document, namely, full name, passport details and address of residence, telephone number for communication.

"Hat" should be located in the upper right corner. In addition, it must indicate that the applicant is aware with the fact that for giving false testimony comes criminal liability. Under these words put current date and signature of the applicant.

To the tax

Here in the application it is very important to indicate such data as the name of the applicant, his place of residence. In addition, when compiling this document, you need to clearly and clearly state the essence of the problem.

What and when to expect the answer?

Usually a statement reviewed within 30 days from the date of assignment of the number to the submitted application. Upon the statement being checked. Most often, the answer to the applicant is given by the end of this period. In response, the applicant will be notified of the results of the verification.

Important! The application must be assigned a number. Sometimes this takes several business days.

Of course, if you know about the existence of an illegal business, it would be best to report it to law enforcement officers. Anyway, Citizens can suffer from such a business who choose to purchase goods and services from such organizations.

After all, no one monitors the quality of goods and services. This fact alone is enough to file an application with the prosecutor's office, the Economic Crime Department and the tax service.

In addition, such a business is often criminal. Often it is illegal drug trafficking and prostitution, smuggling. This is already a threat to society.

Almost every adult has sold something at least once in their life, but it would never occur to anyone to call the sale of grandma's furniture an entrepreneurship. But what if a person begins to purposefully search the city for old furniture, buy it and sell it to new owners? Such activity already bears the character of an entrepreneurial activity, which means that it is necessary to register and pay taxes so that you do not have to pay a fine for illegal entrepreneurial activity.

You should not rely on the fact that the tax authorities turn a blind eye to illegal business if it brings relatively small incomes. To hold a person accountable for illegal business activities, even proof of income is not required. It is enough to convict him of the fact that by his actions he pursued the goal of making a profit - for example, he advertised in a newspaper or bought goods in bulk.

What is illegal business activity

There is an opinion that the tax authorities will be interested in an entrepreneur only if he earns a serious amount. In fact, this is not so. Even if a person sends homemade jewelry from time to time, receiving cash on delivery, he should be ready for personal attention from the tax. It is possible to be punished for illegal entrepreneurial activity even with a meager income. The severity of the punishment depends on the amount of income: upon reaching a certain amount, administrative responsibility for illegal entrepreneurship develops into a criminal one.

To understand what constitutes illegal entrepreneurial activity, you need to understand the concept of “entrepreneurial activity”. The Civil Code interprets it as an activity that is aimed at systematic profit. Theoretically, two transactions of the same type in a year will be enough to see such an orientation in the actions of a person.

Among the signs of entrepreneurial activity it is worth highlighting:

testimonies of clients - persons who paid for services or goods;
advertising of goods and services;
exhibiting product samples;
wholesale purchases;
availability of receipts for receiving money;
established relationships with contractors;
conclusion of commercial space lease agreements;
accounting for business transactions.

If the activity of a person is characterized by any of the above, it is useless to rest on the lack of profit. Illegal business is an activity that is aimed at making a profit, but does not necessarily bring it.

Those who rent out housing may not register an individual entrepreneur: in order not to be liable for illegal business, you need to draw up an agreement with the tenant, file a tax return on time and pay personal income tax. The same applies to persons who have entered into a one-time sale transaction for a decent amount: by submitting a declaration, the seller will save himself from proceedings with the tax authorities.

If the activity concerns the service sector, and you don’t want to register an individual entrepreneur or LLC at all, you can provide services on the basis of contracts. This does not qualify as illegal business, but such cooperation has obvious disadvantages:

you can not advertise your services;
tax authorities may consider such business relationship labor, which will cause problems for the customer of services;
other equal conditions the customer will prefer to cooperate with an individual entrepreneur or a company, since it will be more profitable for him.

Please note: since 2019, persons who independently provide services in the territory of Moscow, the Moscow and Kaluga regions and Tatarstan can legalize their activities as.

To do business fully, it is worth registering properly. It is very easy to do this with the help of our free document preparation service: it will take a little time for the procedure itself, and a certificate of state registration issued within three business days.

If you continue to conduct illegal business activities, the consequences can be the most unpleasant - from fines up to imprisonment.

Punishment for illegal business activities

For illegal business bear tax, administrative, criminal responsibility. Employees of the tax inspectorate, the police, the prosecutor's office, antimonopoly authorities, consumer market. The reason for the check will be a signal from vigilant citizens: for example, the client of an illegal taxi driver will be dissatisfied with the service and file a complaint.

The tax authorities are seeking compensation from the owner of the illegal business for taxes that, through the fault of the latter, the state did not receive. Punishment for individual for illegal entrepreneurial activity will involve the payment of personal income tax in the amount of proven income and late fees. In addition, tax evasion is subject to:

10% of the amount of income derived from illegal entrepreneurial activities, but at least 20 thousand rubles, is a fine for an entrepreneur who did not submit an application to the IFTS to register his own business;
20% of the amount of income, but at least 40 thousand rubles, will be paid by an entrepreneur who has been running an illegal business for more than 90 days;
Entrepreneurs are fined 5,000 rubles for delaying business registration. This is a situation when an individual has submitted documents for registration of an individual entrepreneur or LLC, but the fact of receiving revenue earlier has been revealed. If the registration is delayed for a period of more than 90 days, the amount of the fine doubles - 10 thousand rubles.

Code of administrative offenses RF provides for penalties. For illegal entrepreneurship, the fine in 2020 will be at least 500 rubles.

The amount of the fine for illegal entrepreneurship without registering an individual entrepreneur or LLC is from 500 to 2000 rubles;
The implementation by an individual of licensed types of activities without a license entails a fine from 2000 to 2500 rubles. Products and means of production may be confiscated.

The decision in the case of illegal entrepreneurship is made by the judge at the place of residence of the accused or the place of activity. The case is considered within two months from the date of drawing up the protocol on the violation, otherwise the case is not given a course.

Criminal liability for illegal business

If an illegal business has caused damage to the state or citizens, the entrepreneur risks incurring criminal liability for illegal business. The articles of the Criminal Code cover the extraction of illegal income on a large scale (1.5 million rubles or more) or on an especially large scale (6 million rubles or more). Prosecution in such cases is the task of the police and the prosecutor's office.

For illegal entrepreneurial activity, the Criminal Code of the Russian Federation provides for the following penalties:

for causing damage on a large scale - a fine of up to 300 thousand rubles or in the amount of the violator's earnings for two years; Also, a punishment for an individual for illegal entrepreneurial activity can be 180-240 hours compulsory works or imprisonment for a period of 4-6 months.
for causing damage on an especially large scale - a fine of up to 500 thousand rubles or in the amount of the offender's earnings for three years; imprisonment for a term of up to five years, coupled with a fine of up to 80 thousand rubles or in the amount of six months' income.

The fine for illegal entrepreneurial activity can be supplemented with sanctions for related offenses: illegal use of other people's trademarks in business, deception of the buyer, counterfeiting.