Illegal business. What is illegal business (consequences)? Complaint to the tax office

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 1,500 to 2,000 rubles, and in case of gross violations (the 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 entrepreneurial activity 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 2000 to 4000 rubles for ordinary citizens, from 30000 to 50000 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 entrepreneurs, 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 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, and 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 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 underway 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, previously tax-exempt self-employed persons, who may also not register their activities until the end of 2018, may soon find themselves in 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.

What punishment is provided in 2018 if business is carried out with violations - non-payment of taxes, lack of a license, contract, etc.?

It is not always the provision of services in a friendly way for a fee, as well as doing business, promises only income and profit. According to the legislation of the Russian Federation, for conducting illegal business activities, fines and criminal penalties are provided, up to and including imprisonment.

Violation of the Federal Law of the Russian Federation may be due to ignorance of legal issues, as well as intentionally, for the purpose of enrichment. Depending on the form of violations, the amount of profit and the duration of the period of unauthorized entrepreneurship, a citizen may be subject to administrative and criminal liability.

How not to cross the line of the law, pay income tax in a timely manner and find out allowable limits self-employment? For any questions, it is best to contact an experienced lawyer. Our company offers a range of services - from free consultation on the website and by phone to legal protection in a court.

Illegal entrepreneurship should be understood as doing business in one's own interests, but without formalizing any relationship (relatively own work or employee).

What activities qualify as illegal:

independent conduct of business by an individual / legal entity;
the purpose of the activity is the systematic receipt of income;
type of entrepreneurship - the provision of services, the sale of goods, etc.

The provision of services on a paid basis once does not require official registration at the tax office. It is necessary to register a business if you plan to work on an ongoing basis with different people / organizations.

Note!

The main difference between illegal entrepreneurship is the absence of labor agreements in any form ( civil contract, contract of employment, formal employment, etc.).

Types of illegal business

Any activity that does not comply with the requirements of the law falls under the criminal and administrative article of the Federal Law of the Russian Federation and is recognized as illegal. If one of the points is applicable to business, then you should think about legalizing income:

entrepreneurship is carried out without registration of a physical / legal entity in the tax office - IP, LLC, JSC, farming etc.;
activities do not correspond to those stated in the documentation (for example, instead of individual entrepreneurs for tailoring, breeding and sale of animals, sale of alcoholic beverages, etc. is carried out);
lack of licenses and permits;
the information provided to the registration authorities is deliberately false.

As an example, we can cite several main types of illegal business in 2018, for which criminal / administrative liability occurs:

rental of housing, rental of vehicles and equipment;
freight and taxi services;
construction, repair and household services to the population;
interpretation/written translation, programming, author's texts, etc.

For each of the violations, punishment is provided, which entails the imposition of a fine and criminal liability.

remote work(programming, freelancing, tutoring, etc.) also belong to entrepreneurship and must be officially registered in one of the forms - individual entrepreneur, civil law contract with an individual, employment, etc.

The civil law form of relations imposes a number of obligations on the employer (customer), who can be held liable for violation of agreements if the tax authorities consider such an employment contract.

In order to reduce the risk of problems with law enforcement agencies when doing business, it is better to first consult with experienced lawyers on registration and the choice of a form of taxation. This will allow you to receive income legally, without violating the Federal Law of the Russian Federation.

Consequences of illegal business

Depending on the amount of illegal income for the year, as well as the type of illegal business, a businessman is subject to criminal or administrative punishment under a number of articles of the law. What threatens for non-payment of taxes, lack of registration and unofficial employment of an employee? Answers to questions are presented for 2018, without reference to a specific situation. You can get legal advice on your case on the Lawyer website by contacting through the form feedback or by phone.

Administrative liability for illegal business

The fact of illegal business is established by the tax inspectorate, the antimonopoly committee, the police / prosecutor's office and the supervisory authorities consumer market. A protocol on the fact of violation of the law can be drawn up as a result of a number of verification measures:

test purchase;
inspection of the premises;
complaint from a customer/partner, etc.

Cases are considered by the justice of the peace within 3 months from the moment of drawing up the protocol, if the amount of damage does not reach a large amount.

If there are errors, contradictions and violations in the protocol, then the case is referred to the court only after the truth is established and changes are made to the document. In case of expiration of the statute of limitations, the prosecution of the case may be terminated if you choose the right defense counsel and seek the support of an experienced lawyer in a timely manner.

The consequences of entrepreneurship that occur when carrying out activities without a license and registration are regulated by administrative and tax code RF:

Art. 116 of the Tax Code of the Russian Federation - a fine of up to 40 thousand rubles. and in the amount of 10% of income, provided for violations of the terms of registration and profit without registration;
for citizens carrying out activities without the status of an individual entrepreneur, penalties are determined according to part 1. Art. 14.1 of the Code of Administrative Offenses of the Russian Federation - from 500 to 2 thousand rubles;
also under Art. 14.1 of the Code of Administrative Offenses of the Russian Federation provides for punishment for entrepreneurship without a license, violation of deadlines and documenting these permits for legal entities and officials, which affects the amount of the fine and additional restrictions on the conduct of activities.

Other penalties and sanctions for gross and minor violations can be found in the Federal Law of the Russian Federation of 2018, as well as by contacting lawyers for advice. Annual changes in legislation require careful consideration of each issue, since what was allowed last year can now turn into serious problems for the entrepreneur.

Criminal punishment for entrepreneurship (large size) under Art. 171 of the Criminal Code of the Russian Federation

In the case when the damage to the state / citizens / legal entities is large (more than 2.5 million rubles), illegal business considered in courts as a criminal offense under Art. 171 of the Criminal Code of the Russian Federation. Under this article, punishment may be in the form of a fine or imprisonment, depending on the circumstances:

entrepreneurship without registration and license - a fine of up to 3 thousand rubles, arrest up to 6 months, compulsory work up to 480 hours;
if the damage is especially large (from 9 million rubles), and entrepreneurial activity carried out by a group of persons, then the punishment may be in the form of penalties up to 500 thousand rubles, forced labor up to 5 years, imprisonment up to 5 years, together with a fine of up to 80 thousand rubles. (at the discretion of the court).

When investigating illegal business activities, additional violations may appear - consumer fraud, use trademark and copyright, trade in confiscated products, and so on. This will lead to new fines and litigation, which can be avoided by contacting qualified lawyers and legalizing your business in a timely manner.

Summary

Responsibility for illegal entrepreneurship comes under the Criminal Code of the Russian Federation with an amount of damage of more than 2.5 million rubles. In other cases, preventive measures are selected according to the AC RF and the RF Tax Code.

What business is illegal, who can report infringement, and who is responsible:

common violation of the law - lack of a license and violations of the terms and type of licensed products in accordance with the regulations in force on the day of doing business;
also often in judicial practice there is an untimely registration of entrepreneurial activity, as well as its continuation after the closure of the organization, individual entrepreneur;
the defendant in the case may be an individual, legal entity, head of the enterprise;
the maximum preventive measure for the amount of damage of more than 9 million rubles. - Imprisonment for up to 5 years.

Lack of a tax return, delay in registration, knowingly false information about income and other violations are regulated by the tax code of the Russian Federation. Such acts are considered as an independent violation or in conjunction with administrative and criminal offenses related to doing business.

Comments

I downloaded Yandex on the Internet and decided to earn extra money, and on the very first flight I was stopped and charged with illegal business and took the car to a fine parking lot, since I did not know that a license was needed for such work.

What threatens me?

And another employee of the UBEP told me that for the period while the car will be parked until the court, I will not have to pay for these days, since it is material evidence

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I was shown administrative law violation and they said that the magistrate would decide my further fate

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

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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 at the same time 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 of an 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 in case of 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. Service Specialists economic security will independently send requests to other authorities.

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

Any state traditionally strictly regulates the conditions under which its citizens and foreigners can engage in entrepreneurial activities, so if you plan to open your own business, it is imperative to know the relevant legislation. Illegal entrepreneurial activity may entail liability commensurate with the scale of the business and the damage that the state has received from the actions of the entrepreneur.

The concept of entrepreneurial activity carried out outside the law

To be illegal, an activity must first be entrepreneurial, that is, it must meet several basic requirements:

carried out independently and at your own risk. A driver or any other employee who works for a person doing business illegally is not subject to any liability. Although in practice courts often take the opposite position;
aim at systematic income generation. A single sale and purchase transaction or the provision of any service for payment is not a business activity;
the source of income for the entrepreneur is the use of property, the provision of services or the sale of goods.

That is why an entrepreneur will be a grandmother who comes to the metro every Monday to sell vegetables from her garden, but there will not be a person who has sold not even one, but several real estate objects belonging to him. If the latter is not a systematic activity of buying and selling, but simply a series of transactions, the seller is not responsible.

According to the law, any person who systematically receives income from any activity can be considered an entrepreneur and be held liable, including those who traditionally do not consider themselves entrepreneurs: freelancers, farmers who sell their products, people of creative professions.

Only landlords who rent out their owned but unused real estate are exempted from liability for carrying out entrepreneurial activities without registration, although in this case they are not exempted from the obligation to pay personal income tax (this exception is spelled out in the Decree of the Plenum of the RF Armed Forces dated November 18, 2004 No. 23 ). All landlords are released from liability, regardless of the method of acquisition, the number of real estate objects and the amount of income received.

Whether the activity of a citizen is entrepreneurial is determined in each case individually. The Plenum of the Armed Forces of the Russian Federation several times pointed out that only systematic activity can be called entrepreneurial, which can be judged by the range of goods sold, its origin, the frequency with which a person is engaged in trade or the provision of services, and other signs (Resolution of the Plenum of the Armed Forces of the Russian Federation dated 24.10. 2006 No. 18).

The Civil Code also includes the state registration of a legal entity or the registration of a citizen as an individual entrepreneur among the criteria that define activity as an entrepreneurial one.

But in reality, trade without registration does not cease to be entrepreneurial activity. Non-compliance with the requirements of the law will only entail the onset of liability, but will not relieve the entrepreneur of the obligation to answer for the obligations that he assumed by doing business illegally. Therefore, in addition to claims from regulatory authorities, an entrepreneur can receive a subpoena and civil claims from counterparties if his activities have caused damage to them.

Illegal business activity: liability and possible fines

There can be several violations of the law when doing business:

lack of registration. And the moment state registration- this is the moment of making an entry about a legal entity or individual entrepreneur ( individual entrepreneur), so you can’t do business until the end of the registration procedure;
activities without a license, when necessary (for example, illegal trade in alcohol);
activities with violations of licensing conditions (only administrative responsibility).

What type of liability a person will be held to depends on the amount of income received. It should also be borne in mind that if law enforcement agencies are interested in you, in addition to being directly responsible for trading or providing services without registration, you may face punishment under other related articles of the Code of Administrative Offenses or even the Criminal Code of the Russian Federation (for example, when combining illegal trade with trade in unmarked goods).

Criminal liability under Art. 171 of the Criminal Code of the Russian Federation

This is the most serious possible consequences violation of the norms of the legislation on registration of legal entities and individual entrepreneurs and licensing rules. A criminal record closes many doors for a person, including access to credit resources in the same volume.

According to Art. 171 of the Criminal Code of the Russian Federation, it may be qualified to conduct a business without registration or without obtaining a license (when this is a mandatory legal requirement), if this activity caused major damage to the state or third parties or allowed to receive income on a large or especially large scale (this is 250 thousand and 1 million rubles, respectively).

Fine for illegal entrepreneurial activity - up to 500 thousand rubles or in the amount of the convicted person's income for a maximum of three years, forced labor for up to 5 years, arrest for up to 6 months, or even imprisonment for up to 5 years. It is quite difficult to prove illegal entrepreneurial activity with the receipt of such income, therefore the article is rarely applied. But if law enforcement officers set themselves such a goal, with the appropriate scale of business, the application of Art. 171 of the Criminal Code of the Russian Federation is a very real prospect.

After the fact of carrying out business activities in violation of the law has been recorded, law enforcement agencies must prove two facts:

the fact that the person was engaged in entrepreneurial activity;
the fact that the person received income in excess of 250 thousand rubles or caused damage by his actions in an amount higher than indicated.

Most often, in order to prove that a person really trades or provides services, a test purchase is made. Evidence of income can be bank statements, primary accounting documentation, testimony of counterparties and other witnesses, an assessment of the value of goods seized from the entrepreneur.

If the entrepreneur has been brought to criminal responsibility, the court in most cases is limited to a fine, but it should always be borne in mind that there is also the possibility of applying the highest penalty for this article - imprisonment. To do this, you just need to receive income on an especially large scale or commit a crime by an organized group of people (for example, together with your accountant).

If law enforcement officers managed to prove the fact of conducting illegal business activities, but failed to prove the receipt of income on a large or especially large scale, the crime will be reclassified as an administrative offense.

Administrative responsibility

This type of liability is used more often, as it does not require proven income. Most often, street vendors or other persons trading without registration are brought to justice. Administrative fine for trading without registering an individual entrepreneur under Art. 14.1 of the Code of Administrative Offenses of the Russian Federation:

from 500 to 2 thousand rubles for entrepreneurial activity without registration (for example, a fine for illegal trading on the street);
for entrepreneurial activity without a license - from 2 to 50 thousand rubles with confiscation of all products and raw materials (for example, a fine for illegal trade in alcohol). The amount of the fine depends on who committed the offense, the mildest punishment for an individual, the most severe for a legal person;
for entrepreneurial activity in violation of the terms of the license - from 1.5 to 40 thousand rubles;
per gross violation license conditions - from 4 to 50 thousand rubles with the possibility of suspending the activities of a legal entity for up to 90 days.

An offense is proved in the same way as a crime under Art. 171 of the Criminal Code of the Russian Federation: a test purchase is made, proving the fact of conducting activities or conducting it in violation of the terms of the license. The rest of the evidence base is collected as needed.

Tax Liability

The main reason why there is liability under the above articles is that a person who is not properly registered does not pay taxes to the budget. Therefore, having discovered a violation, the tax service will try to compensate for this damage. Therefore, an individual or legal entity is waiting for a fine for illegal trade in the amount of 10 thousand rubles plus 10% of the income received from illegal activities (Article 116 of the Tax Code of the Russian Federation).

In addition, the tax service will accrue all taxes due for the time of work without a license.

When bringing to tax liability, it should be remembered that the Federal Tax Service must prove your guilt in court in order to achieve repayment of debts to the budget of the Russian Federation, therefore, with competent legal support, the amount of claims can be reduced.

How to avoid liability for trading without registration?

It's not about how to run a business without registration and sleep peacefully. In this case, there is no solution: sooner or later, regulatory authorities will become aware of your activities during scheduled inspection, from competitors or dissatisfied customer. Therefore, for doing business, it is better to choose the least expensive form of legal entity to maintain or register as an individual entrepreneur.

But you should always remember that in order to hold you accountable, the regulatory authorities must comply with all formal requirements. One of the ways to evade responsibility is to challenge the drafted protocol on administrative offense. If the judge sees significant errors in it, the protocol will be sent for revision. Correction of errors and re-consideration take time, and two months after the protocol is drawn up, it is no longer possible to hold a person accountable.

But often when selling several properties or entering into other big deals by an individual, the tax office has many claims and the seller is called in to explain the fact of receiving income. In this case, you should not be afraid if you really do not conduct business (even if there has been an underestimation of the cost):

come to the "conversation" with a lawyer;
insist that there is no systematicity in your activity in selling or buying something, you are not going to do business in this area. No one can prove otherwise;
refer to the right of the owner to dispose of his property as you wish.

Even if you sold the property at a lower cost to a family member to minimize taxes or simplify inheritance, no valid claims against you government bodies they won’t be able to present, so you can go to the tax office with clear conscience. Even if you have made several transactions (more than two per year, making it possible to talk about systematicity), it will be almost impossible to prove the receipt of income.

But if you are afraid of criminal prosecution (and if a case has already been opened, you should always be afraid of it), it is better to hire an experienced lawyer as soon as possible, he will help assess the risks in a particular situation and correctly formulate and defend your position.

Illegal entrepreneurial activity, especially when it brings significant profit, will very quickly be of interest to tax and law enforcement agencies. Most of the time it's not worth the risk. possible income therefore, it is better to arrange your activities in accordance with the requirements of the law. But if you find yourself in a situation that threatens to bring to administrative or criminal liability, it is important to apply for legal assistance- to formulate your own position correctly and defend it in court can be a rather difficult task.