home Success stories Penalty for entrepreneurial activity without registration. Entrepreneurial activity without registration and licenses: the amount of fines

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

What is illegal business activity? These can be the following types of business:

activities prohibited by law;
business not registered in accordance with the procedure established by the state;
lack of a license when performing licensed activities;
activities of the company in violation of the statutory provisions (in violation of the rules of registration).

Any of the acts that are recognized by law as illegal business activities should be held liable for illegal business and appropriate punishment. In most cases, this is an administrative liability in the form of a fine for illegal business. For illegal business activity 2014 to be criminalized, the following conditions must be met simultaneously:

the person involved must be at least 16 years of age;
the person must be an unregistered private entrepreneur or owner of a company that violates the law;
violations (illegal entrepreneurial activity) are deliberately committed;
large or especially large damage was caused to the state, citizens or legal entities.

Activities prohibited by law

Examples of illegal business activities prohibited by law include, for example:

manufacture of synthetic drugs;
clandestine production of goods labeled with well-known, branded brands;
cultivation of narcotic plants;
production of any type of weapon (chemical, firearms, biological, nuclear).

Business not registered in accordance with the procedure established by the state

Such activity is recognized by the state as illegal, in view of the fact that no tax is paid from it. Any types of services, renting out living space, tutoring, home repair services, spontaneous trade and many others are illegal if carried out systematically by an individual without the organization of an individual entrepreneur, LLC or any other organizational legal form. To punish a person who carries out illegal entrepreneurial activity, its proof is required. To confirm the conduct of such illegal activities, you must prove the following circumstances:

systematic conduct of activities (two or more times a year);
profit from the sale of goods, works or services.

The following types of liability are provided for the conduct of any entrepreneurial activity without the official registration of an individual entrepreneur:

administrative (according to article 14.1, part 1 of the Code of the Russian Federation on Administrative Offenses). Fine permitted by law - from 500 to 2000 rubles;

tax. For evading registration when operating for more than 90 calendar days (Article 117 of the Tax Code of the Russian Federation). For violation of the deadline for registration (Article 116 of the Tax Code of the Russian Federation). Punishment in the form of a fine is provided for only under one of the articles;

criminal. According to Art. 169 of the Criminal Code of the Russian Federation, damage from 250 thousand rubles is recognized as large. It is believed that it is very difficult to obtain evidence for this article. More often, cases are opened for especially large damages - from 1 million rubles. (according to article 171 of the Criminal Code of the Russian Federation).

Each type of liability provides for its own rules for fixing violations, paperwork, types of liability and actually bringing to responsibility for illegal business activities.

Lack of a license when performing licensed activities

If the activity requires obtaining a license based on Russian legislation, then the performance of any licensed work without an appropriate permit is illegal. The scope of licensing includes, for example, almost all types of medical care and services, legal assistance and other types of entrepreneurship.

Illegal entrepreneurship, which is punishable by law, also includes the following violations of licensed activities:

sale of manufactured licensed products outside the distribution area specified in the license;

exceeding the quantity of manufactured products in excess of the volume specified in the license or violation of other requirements and conditions of licensing.

Illegal business in violation of the statutory provisions

Entrepreneurial activity in violation will also take place when an individual entrepreneur or legal entity has a registration certificate for some type of activity, but in fact they carry out other entrepreneurial activities, or work in a different place. All this is due to violation of the rules of registration. Such illegal business also consists in the fact that the business is conducted in violation of the company's charter. In this case, liability for illegal entrepreneurship is also provided. It may different kinds penalties: different amounts of fines. But it is also possible to liquidate an LLC or liquidate a CJSC by a court decision. In the presence of situations provided for by law.

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 when 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 obtaining arrived. 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;
ceteris paribus, 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 are authorized to convict of illegal business activities tax office, police, prosecutors, antimonopoly authorities, supervisory authorities for consumer market. The reason for the check will be a signal from vigilant citizens: for example, a client illegal taxi driver will be dissatisfied with the service and file a complaint.

According to the court, 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 register his own business with the Federal Tax Service;
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.

The Code of Administrative Offenses of the Russian Federation provides for penalties. For illegal entrepreneurship, the fine in 2019 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, punishment for an individual for illegal entrepreneurial activity can be 180-240 hours of compulsory work 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.

A large number of our compatriots, wishing to improve their financial position, begin to engage in "business" in parallel with the main work. This is often the resale of certain goods, the provision of minor services (plumbing, repair household appliances etc.), "taxing", construction works, and, sometimes, the manufacture of certain goods. If such classes are systematic, and you are not registered as an individual entrepreneur, then be prepared that sooner or later the “competent authorities” will come to you. And here you can expect a fine (from 500 rubles to 500,000 rubles or more) and even criminal liability. Sometimes people who want to start their own business decide to work a little "in the dark", evaluate the profitability before registering, and then get involved and do not pay taxes. It's a slippery slope. Thousands of people slipped on it. To understand where the risk is, we will help you understand what is the responsibility for illegal business activities and what is illegal commercial activity.

We will immediately exclude from the discussion such criminal activities as the manufacture and sale of drugs, unlicensed production alcoholic products or medicines. Everything is clear here, and sooner or later punishment will surely come. But sometimes people violate the law out of ignorance (although, as you know, ignorance of the laws does not exempt from responsibility) or the principle “it’s generally impossible, but a little bit possible.” This is what we will discuss.

So, in order.

Illegal business is general view, systematic profit from the sale of goods and services of the same type.

Let's explain what it is. If you sold your grandmother's (the kingdom of heaven) apartment within one year, and then sold your old car and collection of postage stamps, then there will be no claims against you. Even if you regularly sell your old items on online auctions, this is a non-entrepreneurial activity. If you overhauled the engine of a neighbor in a cooperative garage for money, and then (also for money) changed the plumbing to another neighbor, then you will have no complaints. But if you regularly repair cars and also hang a sign “Auto Mechanic and Auto Electrician” on your garage or advertise yourself (on the Internet, an ad on a fence or by distributing leaflets) as an experienced specialist (qualified plumber, builder), then this is already an entrepreneurship that, if it is not registered, it is illegal.

Many believe that you can avoid conflicts with the law by registering as an individual entrepreneur. This is true, but you need to take into account the nuances. If, for example, you are registered as an individual entrepreneur providing car repair services, but at the same time you still trade in spare parts, then such trade is illegal and you face a fine for illegal business activities. In addition, many activities require a special permit, license or patent.

In 2019, there were no changes in the legislation regulating entrepreneurial activity. How successful this decision can be called will be seen at the end of this year, when processing all the data of the tax police, the consumer rights society and several other organizations authorized by the state. The definition of the concept is spelled out in the Civil Code of the Russian Federation.

Let's take a look at what it is regulations should accompany entrepreneurial activity, are there laws that would be useful for a novice entrepreneur to become familiar with.

Definition

A citizen who is engaged in the sale of any goods and services, while bearing certain risks and wishing to make a profit, is an entrepreneur, and his activity is regarded as entrepreneurial. Starting to practice own business, it is necessary to understand that there are a number of bills that must be taken into account.

It is imperative to register your business with the relevant authorities and obtain the status individual entrepreneur. Of course, the registration of this status immediately entails certain actions, such as creating reports, adjusting the time for doing business, deductions made to the treasury of the state and to Pension Fund. All this requires care and scrupulousness, especially the maintenance of reporting documentation for the tax office. Based on the receipt of systematic profit, the amount of tax is determined. It is determined that the profit and type of business that a citizen is engaged in more than twice during the annual reporting period is considered systematic.

The Tax Code of the Russian Federation is the only main act regulating the system of taxes and fees. Both the organization and the individual business representative are obliged to adhere to the provisions of this code. Based on this legal act, all the necessary contributions to the state treasury are made. In case of late payments or lack thereof, the individual entrepreneur may be held liable through a fine. There are several points on the basis of which the relevant authorities impose a fine.

Responsibility of an individual entrepreneur in 2018-2019

Responsibility is expressed in making your business legal, otherwise the responsibility for entrepreneurial illegal activity can be of three types:

Many Russian citizens who carry out activities that bring them profit are not properly registered with the regulatory authorities, and therefore do not make mandatory payments to the budget. The legislator qualifies this act as "illegal entrepreneurial activity." What threatens the “shadow entrepreneur” with such a violation of the law?

Illegal entrepreneurship: the essence and content of the concept

According to the provisions Civil Code Entrepreneurial activity is understood as any activity systematically carried out by a person at his own risk for the purpose of making a profit. The legislator establishes the need for a citizen performing such actions to obtain the status of an individual entrepreneur or legal entity- organizations of any legal form ().

Illegal entrepreneurship is an entrepreneurial activity that is conducted by a person or organization in violation of the requirements established for the procedure for its registration by the current legislation.

Illicit businesses include:

activities aimed at regular profit, carried out without registration with the tax authorities;
doing business in areas that are not registered by this entrepreneur as a core business with the regulatory authority;
lack of a license to perform works/render services, the licensing of which is mandatory;
deliberate distortion of registration information submitted during the creation of an individual entrepreneur or legal entity.

One of the main signs of illegal entrepreneurship is the systematic activity aimed at making a profit. Thus, the sale of a car by its owner cannot be qualified as illegal business. It cannot be recognized as illegal entrepreneurship and renting out your own apartment or house.

Types of liability for illegal business

The legislator provides for several types of liability for persons engaged in illegal business. These include:

Administrative responsibility

It occurs by decision of the world court on the basis of an administrative offense case initiated by the prosecutor. Such liability arises if the proven illegal income of the entrepreneur does not exceed 250 thousand rubles. Based on Part 1 of Art. 14.1 of the Code of Administrative Offenses of the Russian Federation, the amount of the fine for this act is from 500 to 2,000 rubles.

Criminal liability

It occurs for persons engaged in illegal business, on the basis of a court decision, in a case initiated by a prosecutor. At the same time, the amount of income received as a result of this activity must exceed 1,500 thousand rubles (large amount) or 6 million rubles (especially large amount). Depending on the amount of income, the punishment is differentiated:

for a large amount: a fine up to 300 thousand rubles, or compulsory work for up to 480 hours, or arrest for up to six months;
for a particularly large amount: a fine in the amount of 100 to 500 thousand rubles, or forced labor for a period of time up to 5 years, with a fine of up to 80 thousand rubles (or without it). The same punishment applies to a group of persons engaged in illegal business activities by prior agreement.

Tax Liability

The Tax Code establishes responsibility for doing business without registration (even if the registration documents have already been submitted, but no decision has been made on them, and the state registration certificate has not been issued).

The amount of fines is established in Article 116 of the Tax Code of the Russian Federation:

for violation of the deadline for filing an application for registration: 10 thousand rubles;
for carrying out activities without tax registration: in the amount of 10% of the amount of income received, but not less than 40 thousand rubles.

So, illegal entrepreneurship is the conduct of entrepreneurial activity without proper registration in tax authority. The current legislation provides for differentiated punishment for its implementation. So, depending on the amount of income received, an entrepreneur may be subject to administrative or criminal penalties, as well as a fine, the basis for which are the norms of the Tax Code.