Many people have a question: "What is illegal business. How to qualify it, according to what criteria? What is the responsibility for business without registration?"

Any of us at least once had to make deals, do some work. Often they are of a personal, private nature, are isolated and of no interest to official bodies. But other deals, contracts are concluded constantly and bring regular income. These are the deals that can arouse the curiosity of the tax.

For example, if you bought a plot of land, and then, after a while, sold it and at the same time made a profit, then this is not illegal business, because deal was a one off, concluded between individuals and therefore does not fall under the category of entrepreneurial activity.

But if a person is regularly engaged in the purchase of land (as well as equipment, cars, etc.) for the purpose of resale and profit, then such a person is an entrepreneur. Moreover, if he is not registered in the manner prescribed by law, has not received a license (if required), then the entrepreneur is illegal.

Some "entrepreneurs" deliberately evade tax evasion, while others do not even realize that their activities fall under the definition of entrepreneurship, which means that a person must. Entrepreneurial activity can be different: renting out premises, training, mass and soot, repair of equipment, provision of various kinds of consultations, tailoring, development of souvenirs, design services, website development, etc.

Often people who are engaged in entrepreneurial activities consider themselves so-called freelancers. Usually, they are paid for the work performed either "in a black way", without any contracts, or under work contracts, i.e. taxes, as they are paid for by the company for which they wrote an advertising article, made a translation, or provided any other one-time service. Therefore, if a person’s activity is episodic and the income is very modest, such work is your own business.

Note: The sale of personal belongings, the performance of minor work and assignments from time to time does not entail either administrative or criminal liability. This also does not apply to a one-time rental of your apartment.

The difference between entrepreneurial activity and freelancing lies in the fact that it is built on a permanent professional basis and its main goal is to make a profit. If you have made a large profit from the sale of your own property, this is not considered entrepreneurship. In other cases, when there is independence, the implementation of work on permanent basis in order to generate income, but there is no registration - you can make trouble.

Penalties for illegal business want to increase

It is proposed to increase fine for illegal business, setting its size from 3 to 5 thousand rubles.

SIGNS OF ILLEGAL BUSINESS ACTIVITIES

1. independence of economic activity and its implementation at one's own risk;
2. systematic profit as the goal of activity;
3. use of property, sale of goods, performance of work or provision of services as sources of profit.

At the same time, the signs of entrepreneurial activity must be distinguished from the forms of illegal entrepreneurial activity enshrined in the disposition of Article 171 of the Criminal Code of the Russian Federation.

Autonomy of economic activity implies, first of all, that an individual or legal entity - an entrepreneur participates in civil circulation directly, on his own behalf, by his own will and in his own interest.

That's why, economic activity, devoid of independence, cannot be considered as entrepreneurial. It's already labor relations between employee and employer. And such activities are most often legally formalized by an employment contract, even if not properly executed. The employment contract is different from ( characteristic of entrepreneurship) with its subject.

Subject employment contract is "the very living labor of the worker." Accordingly, in labor relations the employee becomes subordinate to the employer, disciplinary relations arise, the work of the employee is organized by the employer, who appropriates income and bears the commercial risk of losses from entrepreneurial activity.

THREE FORMS of illegal business:

• without state registration,
• without a license
• in violation of the license.

Even if you legally registered as an individual entrepreneur, but did not receive a license for the activity that requires, you are also working illegally, i.e. you are an illegal business. Moreover, it must be remembered that each type of activity may require a separate license, and if you do not have one, you are engaged in illegal business activities. This is also worth considering.

Note: For example, having opened a treatment center, you should not sell medicines until you receive a separate document.

Criminal, administrative or tax LIABILITY

It occurs if the actions of the entrepreneur caused serious damage to citizens, organizations or the state, or a large amount of income was generated (i.e., more than 1 million 500 thousand rubles).

Note: Note to paragraph 2 of Art. 169 of the Criminal Code of the Russian Federation.

In other cases, the perpetrators are administrative responsibility in the form of fines. As a punishment, Art. 171 of the Criminal Code of the Russian Federation provides for a fine (in the amount of up to 300 thousand rubles or in the amount wages or other income of the convicted person for a period of up to two years), compulsory work up to 480 hours) or arrest for up to six months.

For example, you decide to make a lot of money by reselling some expensive product (car, land, building materials, etc.). In one case, such a transaction may, due to its singularity, be excluded from the definition of entrepreneurial activity, in the other, due to the receipt of a rather large income, it can be attributed to illegal entrepreneurship.

Tax liability for illegal business

In the Tax Code of the Russian Federation, liability for activities without registration is provided for in two articles at once:. For evading registration with the inspection, a fine of 10 percent of the income received, but not less than 40 thousand rubles, is threatened.

Today, more and more people are starting to engage in some kind of business, large or not. Before you start own production or the provision of services, it is necessary to register with the tax service as a legal entity or individual entrepreneur.

However, not everyone, wanting to benefit from their own business, go through this procedure. Therefore, here we are talking about illegal business, for which the owner bears both administrative and criminal liability.

About the law

The Criminal Code deals with the conduct of business without registration or without a license. Thus, if an entrepreneur is already a tax agent, but operates without special permission, this is also punished to the fullest extent of the law (Article 171 of the Criminal Code of the Russian Federation).

Where a license is required is indicated in a special law adopted in this regard. For example, a special permit is required when conducting banking activities, when carrying out the circulation of fuels and lubricants and other similar forms of doing business. This is necessary in order to protect the market from unscrupulous businessmen, since licensed activity implies special control over the actions of these enterprises.

Violations

Thus, if a citizen decides to do business (an activity that involves the systematic receipt of any income), then he needs to register with the tax department at the location of the enterprise and / or obtain a license.

In the event that it is revealed that neither one nor the other exists, the activity falls under the description contained in Article 171 of the Criminal Code of the Russian Federation - illegal entrepreneurship. Depending on how many people participated in this and how much profit the businessman has already managed to extract, a sentence is passed.

Crime and punishment: article 171, part 1 of the Criminal Code of the Russian Federation

Part 1 of this provision states that if the activities of such a company have caused major damage or are associated with the receipt of income in such an amount, then the following types of penalties may be applied:

- a fine of up to 300 thousand rubles;

- Compulsory work up to 480 hours;

- arrest up to 6 months.

Part 2

In addition, it also provides for a crime committed by several persons according to a previously developed plan or without it, but with the infliction of particularly large damage. The punishment for this type of activity is as follows:

- a fine of up to 500 thousand rubles;

- imprisonment up to 5 years with a fine of up to 80 thousand rubles.

These sanctions are contained in article 171, part 2 of the Criminal Code of the Russian Federation.

Amendments

It can be noted here that any activity that is associated with obtaining a permanent income, even if the guilty person managed to complete only one transaction, is illegal. However, Article 171 of the Criminal Code of the Russian Federation in the new edition provided that if the act was committed for the first time, the citizen has no criminal record and compensated all the damage caused or voluntarily turned the income in favor of the state.

The changes affected several articles, but what concerns release is provided for crimes of simple composition, without aggravating circumstances (as article 171, part 1 of the Criminal Code of the Russian Federation).

Regarding the amount of damage or profit, we can say that the amount that the entrepreneur received is subject to control. This includes the expenses incurred by the businessman to organize his business.

For example, if the owner of a gas station earned a certain amount, and then bought fuel and paid salaries to employees, then the amount of finance before debit transactions is taken into account.

Food

In addition to the crimes themselves, which are provided for by Article 171 of the Criminal Code of the Russian Federation (illegal entrepreneurship), especially "advanced" businessmen do not stop there. That is, there is another type of illegal business when the organization is registered or even has a license, but there are problems with the product.

Article 171.1 of the Criminal Code of the Russian Federation directly states that if a legal or natural person (does not matter) transports, buys or accepts, stores or sells goods without marking, this is considered a crime.

Just as some activities are subject to licensing, many consumer goods are subject to certification and special labelling.

Separately, the circulation of food, alcohol and tobacco products is mentioned in article 171.1, parts 3-6.

In the event that a businessman makes a turnover of products without mandatory information on the product itself or does not apply labeling, the punishment will be of the following types:

1. Large size:

- a fine of up to 400 thousand rubles;

- forced labor activity up to 3 years;

- deadline in correctional facility up to 3 years plus a fine of up to 80 thousand rubles;

2. Extra large size:

- a fine of up to 700 thousand rubles;

- forced labor up to 5 years;

- serving a measure of restraint in a colony up to 6 years with a fine of up to 1 million rubles.

At the same time, in the code, in the notes to article 171.1, the designations of sizes in monetary terms are indicated in parts. For the 3rd and 4th parts, large - 250 thousand rubles, especially large - 1 million rubles.

Special Products

With regard to alcohol and cigarettes, the legislator provided for punishment for the circulation of such goods without special marking in the form of excise stamps. At the same time, the volume of 100 thousand rubles will already be a large size, and 1 million rubles will be especially large.

If an entrepreneur, knowing about the need to label the products of distillery and tobacco factories in this way, does not do this, he faces a punishment:

- a fine of up to 500 thousand rubles. (800 thousand rubles for a particularly large amount);

- forced labor up to 3 years (up to 6 years respectively);

- colony, term - up to 3 years with a fine of up to 120 thousand rubles. (6 years and 1 million for a particularly large amount).

Gambling business

Every person wants to make money. Some go to work, some do illegal activities with the prospect of making huge profits.

In connection with the law banning gambling organizations in many countries, including Russia, not too honest businessmen continued their activities underground or created new places for such entertainment. It is no secret that the income from this type of business is very tangible, although it is quite risky.

Together with the ban, an article appeared that provides for a certain punishment for the implementation of such illegal activities - 171.2. This provision deals with the violation in more detail than Article 171 of the Criminal Code of the Russian Federation. The composition of the crime is almost the same; a specific type of activity is important here.

The disposition (description of the act) says that a criminal is one that is based on the organization and / or implementation of gambling. It is noted that the games can be played using special equipment, the Internet or by using any type of communication. If a businessman organized such entertainment in a permitted gaming area, but did not receive a license for this, then he also bears criminal liability.

When considering such cases, one could say that the actions of the entrepreneur fall under the description contained in Article 171, part 1 of the Criminal Code of the Russian Federation, however, the legislator specifically singled out this activity in a separate provision.

Sanctions

The penalty under 172.1 is not much, but more:

- a fine of up to 500 thousand rubles;

- Compulsory labor up to 240 hours;

- restriction of freedom up to 4 years, deprivation - up to 2 years.

Given that there are only two, not everyone can afford to gamble. One zone is located in the Krasnodar Territory ("Azov City"), the second - in Altai ("Siberian Coin").

Punishment for persistent groups and officials

When a crime is committed by several persons in collusion, or the entrepreneur has single-handedly made a profit on a sufficiently large amount, article 171.2 of the Criminal Code of the Russian Federation in Part 2 provides for the following sanctions:

- a fine of up to 1 million rubles;

- a real term in a correctional institution up to 4 years with a fine of up to 500 thousand rubles.

If there are especially qualifying abuse of official position or a very large amount), the punishment is provided in the form of a fine of up to 1.5 million rubles, as well as serving a term in prison for up to 6 years with a fine of up to 1 million rubles.

In addition, if the act was committed by a person who has a high (or not very) position, the perpetrator may be prohibited from further engaging in his activities and occupying the corresponding position for up to 5 years. This part of the punishment is implemented together with imprisonment and a fine, although the sanctions may be simply in the form of imprisonment in a colony. It should be noted that Article 171 of the Criminal Code of the Russian Federation does not contain such details.

Thus, in relation to entrepreneurs who carry out illegal business (without registration or without a permit for certain types of activity), there are several articles in which the activity itself is divided by type of product or product.

For example, article 172 of the Criminal Code of the Russian Federation speaks separately of punishment for illegal banking, and Article 222 - for the circulation of weapons committed by a group of persons (in parts 2 and 3).

registration

In some cases, we can talk about the illegal formation (creation) legal entity. Only such registration, in which forged documents or nominees were used, will be considered illegal and punishable.

In this case, even if the company carries out legal activities, violation of the registration rules entails punishment under article 173.1 of the Criminal Code of the Russian Federation.

Composition

As in any crime, the act provided for by Article 171 of the Criminal Code of the Russian Federation must also have a composition, otherwise the actions will not be illegal activities.

Considering illegal entrepreneurship from the point of view of the theory of criminal law, it can be noted that the composition is alternative, material and formal and has qualifying and especially qualifying features, which are fully described by Article 171 of the Criminal Code of the Russian Federation.

Investigation methodology

The identification of these crimes is to find signs that will allow us to say about the activities of the entrepreneur as illegal.

It also has its own nuances. The investigator must find out exactly what facts should be taken into account, and when, nevertheless, a business can be considered illegal. In addition, the profit made in the process of illegal business is also important.

If this is a large amount (including property), from 1.5 million rubles, the crime is qualified under part 1 of Article 171, if in an especially large amount (from 6 million rubles), Article 171 applies , part 2 of the Criminal Code of the Russian Federation.

To begin with, it is necessary to decide, in general, under which article to qualify the crime, and only then collect evidence based on the content of the indictment.

For example, if an entrepreneur is registered with the tax authority and has a permit for any type of activity, but in fact the businessman makes transactions of a related or similar type, then this should be equated with doing business without a license.

Why it happens? This is due to the fact that each activity has its own rules and requirements, from personnel to the building where the enterprise will be located. Therefore, in order to avoid problems with the law, when carrying out several related types of work (services, production), you need to obtain a license for each.

In addition, if such a permit already exists, but the validity period has expired and the entrepreneur continues to do this work, this is also considered a violation (Article 171 of the Criminal Code of the Russian Federation with comments).

Features of crimes

It is definitely worth noting the position of the Supreme Court in relation to entrepreneurs with a license from another entity. According to the Federal Law "On Licensing ...", the permit is not territorially fixed, that is, you can organize a business in one region and obtain a license in another (if, for example, there are branches in the country).

However, if any region adopted normative act which is contrary to the laws of the Federation or is not within the competence of these bodies, and the businessman, relying on this act, received a license, he does not bear any criminal or administrative responsibility.

Often, together with the qualification of the crime described in Article 171 of the Criminal Code of the Russian Federation, arbitrage practice refers to several other forms of illegal acts, such as (Article 174), the use of someone else's trademark(180th article) and the like.

Difficulties in qualifying

In the decision of the Supreme Court, which was published on November 17, 2004, on the practice related to cases of illegal business, all the difficulties and moments of qualification and sentencing are indicated. So, according to the document, the following difficulties take place:

— definition of the subject;

- delimitation of adjacent compositions;

- the concept of income - the difference between a one-time transaction and entrepreneurship itself.

With regard to income, it has already been said above that these should be understood as all the money received, taking into account the expenses incurred. If several persons participated in the case, then the income is taken into account in aggregate.

The difference between a one-time income earner and a business is one of focus. If a person bought, for example, mobile phone in China, and then in Russia, he sold it at a higher price, this is not considered entrepreneurship and is not punishable by law.

A transaction that was aimed at making a profit, further investing money in the purchase of goods and its sale, is considered the activity of an entrepreneur.

Since Article 171 has a blanket character, it is possible to clarify what entrepreneurship itself is in Article 2 of the Civil Code of the Russian Federation.

They speak of related offenses if the crimes belong to the same category (in this case, to the sphere of the economy), and the articles in their disposition indicate similar acts.

Related compounds

As an example, consider the provisions of the Criminal Code of the Russian Federation 171 and 159. In both cases, the perpetrator commits, in fact, theft. Only in the first article it is specifically about a business aimed at profit, which will be of a recurring nature, and in the second article - about receiving ( in an illegal way) property, movable or immovable, including money. At the same time, fraud can be both related to entrepreneurship and be the result of illegal actions of an ordinary citizen.

Guilty Definition

The issue related to the subject of the crime is considered in the decision quite objectively. The message that the punishment should be applied to a particular citizen does not allow for ambiguity and interpretation options.

Thus, criminal liability for illegal activities, including related offenses, is borne by the person who, in one way or another, was appointed on a permanent or temporary basis as the head of the entire enterprise, including branches and representative offices (Article 171 of the Criminal Code of the Russian Federation with comments). talking plain language, only the most important is involved as the accused.

Employees working at this enterprise and carrying out the instructions of its head are not responsible for the illegal activities of the head.

The court's decision

A guilty verdict under Article 171 of the Criminal Code of the Russian Federation must necessarily contain in the descriptive and motivational part the reasons why it was decided that a certain activity of a citizen was entrepreneurial.

In relation to a crime, when as a result not only money was received, but also valuables or property, such a sentence is passed, where the descriptive and motivational part indicates the reasons for the turnover of such income in favor of the state.

The position of a citizen who is involved as an accused, that he did not know about the need to register or obtain a license, does not matter: ignorance of the law does not exempt from liability. Especially if we talk about permission to carry out certain types of activities, their list is so small that it is simply impossible to get confused. It is unlikely that a blasting manufacturer, for example, did not know that it was necessary to obtain a license for this.

In addition, any large companies with whom the businessman plans to cooperate, when establishing partnerships in any field that is licensed in without fail require this document.

1. Carrying out entrepreneurial activity without registration or without a license in cases where such a license is obligatory, if this act caused large damage to citizens, organizations or the state, or is associated with the extraction of income on a large scale, except for the cases provided for by Article 171.3 of this Code, -

shall be punishable by a fine in the amount up to 300 thousand roubles, or in the amount of the wage or salary, or any other income of the convicted person for a period up to two years, or compulsory work for a term of up to four hundred and eighty hours, or by arrest for a term of up to six months.

2. The same act:

a) committed by an organized group;

b) associated with the extraction of income on an especially large scale;

c) has expired, -

shall be punishable by a fine in the amount of 100 thousand to 500 thousand roubles, or in the amount of the wage or salary, or any other income of the convicted person for a period of one to three years, or by compulsory labor for a term of up to five years, or by deprivation of liberty for a term of up to five years, with a fine in the amount of up to eighty thousand rubles or in the amount of wages or other income of the convicted person for a period of up to six months or without it.

Note. Has lost its power.

Commentary on Art. 171 of the Criminal Code of the Russian Federation

According to Art. 3 of the Federal Law of 04.05.2011 N 99-FZ "On Licensing certain types activities” (as amended on July 28, 2012), the licensing authorities are the authorized federal authorities executive power or their territorial bodies and in case of transfer of the exercise of powers Russian Federation in the field of licensing to the state authorities of the constituent entities of the Russian Federation, the executive authorities of the constituent entities of the Russian Federation that carry out licensing.
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SZ RF. 2011. N 19. Art. 2716; RG. 2011. No. 160; SZ RF. 2011. N 43. Art. 5971; N 48. Art. 6728; 2012. N 26. Art. 3446; N 31. Art. 4322.

Licensing of certain types of activities is regulated by other federal laws. Yes, licensing. educational activities provided for by Art. 6 of the Federal Law of December 29, 2012 N 273-FZ "On Education in the Russian Federation" and is carried out federal agency executive authority exercising the functions of control and supervision in the field of education (Rosobrnadzor), or an executive authority of a constituent entity of the Russian Federation exercising the delegated powers of the Russian Federation in the field of education.
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RG. Dec 30, 2012 Enters into force on September 1, 2013. Until that time, the Law of the Russian Federation of July 10, 1992 N 3266-1 “On Education” (as amended on November 12, 2012) is in force.

Licensing authorities may also be authorities local government, for example, in cases of issuing a license for the right to conduct retail alcoholic products. Article 18 of the Federal Law of November 22, 1995 N 171-FZ "On state regulation production and turnover of ethyl alcohol and alcoholic products” (as amended on December 30, 2012) provides that licenses for the retail sale of alcoholic products are issued by the constituent entities of the Russian Federation in the manner prescribed by them, taking into account the provisions of this Federal Law, only to organizations. The authority to license the retail sale of alcoholic products may be transferred by a constituent entity of the Russian Federation to local governments in accordance with Art. 7 of the said Federal Law.
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SZ RF. 1999. N 2. Art. 245; 2001. N 53 (part 1). Art. 5022; 2002. N 30. Art. 3026, 3033; 2003. N 47. Art. 4586; 2004. N 45. Art. 4377; 2005. N 30 (part 1). Art. 3113; 2006. N 31 (part 1). Art. 3433; N 43. Art. 4412; 2007. N 1 (part 1). Art. eleven; N 17. Art. 1931; N 31. Art. 3994; N 49. Art. 6063; 2008. N 30 (part 2). Art. 3616; 2009. N 1. Art. 21; No. 52 (part 1). Art. 6450; 2010. N 15. Art. 1737; 2011. N 1. Art. 42; N 27. Art. 3880; RG. 2011. No. 159, 161; SZ RF 2012. N 26. Art. 3446; 2012. N 31. Art. 4322; RG. 2012. N 301.

2. Carrying out entrepreneurial activity without registration will take place only in cases where the Unified state register legal entities and the Unified State Register of Individual Entrepreneurs there is no record of the creation of such a legal entity or the acquisition of the status by an individual individual entrepreneur or contains a record of liquidation of a legal entity or termination of activities individual as an individual entrepreneur.

3. If federal law allowed to engage in entrepreneurial activities only with a special permit (license), but the procedure and conditions have not been established, and the person began to carry out such activities in the absence of a special permit (license), then the actions of this person, associated with the extraction of income on a large or especially large scale or causing major damage to citizens, organizations or the state, should be qualified as the implementation of illegal business activities without a special permit (license).

4. If the federal legislation excludes the corresponding type of activity from the list of types of activities, the implementation of which is permitted only on the basis of a special permit (license), the actions of the person who was engaged in this type of entrepreneurial activity do not contain the corpus delicti provided for by the commented article.

5. Income in the commented article means proceeds from the sale of goods (works, services) for the period of illegal entrepreneurial activity without deduction of expenses incurred by a person related to the implementation of illegal entrepreneurial activity.

6. As a constitutive, but at the same time alternative to income on a large scale, a sign of the objective side of the crime in question, the legislator indicated the infliction of large damage by an act. There may be cases when such damage is actually caused and at the same time is not a sign of another corpus delicti. For example, non-payment of fees for registration and obtaining various licenses can be considered damages. However, for qualification under the article under discussion, it is necessary that such damage can be regarded as large, i.e. exceed 1 million 500 thousand rubles. (See note to Article 169 of the Criminal Code). Based on paragraph 16 of the Decree of the Plenum of the Armed Forces of the Russian Federation of November 18, 2004 N 23, unpaid taxes on income received from illegal business activities can be attributed to damage.

7. The subjective side is characterized by both direct and indirect intent. In the text of the commented article there is no indication of a selfish motive, however, its establishment is implied based on the fact that entrepreneurial activity, including illegal ones, is necessarily aimed at systematically making a profit from the use of property, the sale of goods, the performance of work or the provision of services.

8. The subject of the crime provided for by the commented article can be both a person with the status of an individual entrepreneur, and a person engaged in entrepreneurial activities without state registration as an individual entrepreneur (hence, the subject in the latter case is general).

When an organization (regardless of the form of ownership) carries out illegal entrepreneurial activities, liability under the commented article is subject to a person who, by virtue of his official position, is permanently, temporarily or special authority duties were directly assigned to manage the organization (for example, the head of the executive body of a legal entity or another person who has the right to act on behalf of this legal entity without a power of attorney), as well as a person who actually performs the duties or functions of the head of the organization. In the latter case, the subject is special.

9. In cases where a person, with the aim of generating income, is engaged in illegal activities, liability for which is provided for by other articles of the Criminal Code (for example, illegal manufacture of firearms, ammunition, sale of narcotic drugs, psychotropic substances and their analogues), committed by him with an additional qualification according to the commented article does not require.

10. On the commission of a crime by an organized group, see comment. to Art. 35.

11. The amount of especially large income is defined in note. to Art. 169 of the Criminal Code, it must exceed 6 million rubles.

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According to government estimates, about 20 million able-bodied Russians do not declare the sources of their income. Approximately half of them run their own, often small, illegal businesses. What is the penalty for illegal entrepreneurial activity in 2019?

What is entrepreneurial activity

But first, what is entrepreneurial activity? How is it different from employment? And why is illegal business prosecuted by law?

The concept of entrepreneurship is established by Article 2 Civil Code. It's independent risky activity aimed at systematic profit. At the same time, the entrepreneur receives income not from the execution job duties but from the sale of goods, the performance of work, the provision of services, the use of property.
If you compare an entrepreneur with an employee, you can identify a number of differences.

If business is conducted without registration, then the state does not receive anything from such a commercial entity. But at the same time, an illegal entrepreneur enjoys all the rights of a citizen, plus he can count on free medical service and social pension. And this happens at the expense of law-abiding business and its employees, who just pay taxes and contributions.

The state is trying to return the shadow business to the legal field different ways including by imposing administrative, tax and criminal sanctions.

Administrative sanctions

The current norms of Article 14.1 of the Code of Administrative Offenses of the Russian Federation establish a fine for illegal business activities in 2019 in the amount of 500 to 2,000 rubles. If a citizen is illegally engaged in activities that require a license (which is issued only to registered entities), then the fine here is slightly higher - from 2,000 to 2,500 rubles.

In addition, a registered organization or individual entrepreneur receives the status of commercial entities and is required to comply with numerous legislative norms. This is, at a minimum, the timely submission of reports, the payment of taxes and contributions, the fulfillment of the obligations of the employer, the application cash register.

At the same time, fines are imposed on legal traders for violating the laws governing business, and these are often very significant amounts. For example, for placing advertisements without the consent of the local administration, a legal entity can be fined up to 1 million rubles.

Thus, if we talk about administrative responsibility for illegal business, then the sanctions currently applied do not have any stimulating function. Moreover, this situation provokes even law-abiding citizens who cannot compete with illegal businesses to go into the shadows.

Tax Penalties

Tax legislation does not establish liability for illegal business, but imposes penalties for non-payment of tax or non-registration.

If it is proved that income was received from illegal business, from which tax was not paid, then a fine is collected under Article 122 of the Tax Code of the Russian Federation. This is 20% of the tax amount, and for deliberate evasion of payment - 40%. The tax itself and penalties on it will also have to be paid.

If an entrepreneur conducts real activities for more than 30 days without registration and registration with the Federal Tax Service, then this threatens with a fine of 10,000 rubles under Article 116 of the Tax Code of the Russian Federation.

Criminal liability

A fine for illegal entrepreneurial activity in 2019 may also be imposed as part of criminal prosecution. The amounts here are significant - up to 300 thousand rubles or the income of a convict for a period of up to two years.

However, you can be held criminally liable if the proven income from illegal business was received on a large scale, and this is more than 2.25 million rubles. Anything below is subject to administrative jurisdiction, i.e. under fines from 500 to 2500 rubles.

If the criminal income is received by an organized group, or its size is recognized as especially large (more than 9 million rubles), then the fine rises to 500 thousand rubles, or up to three years of income of the convict. Criminal liability for illegal entrepreneurship also provides for real terms of restriction of freedom - from six months to five years.

Illegal entrepreneurial activity (punishment of an individual)

Why register a business

As can be seen from the size of the sanctions, and judging by the number of illegal businessmen, the established responsibility for illegal entrepreneurial activity does not fulfill its motivating function.

However, every year it becomes more and more difficult to conduct activities without registration, and the reason here is not at all state control. The choice in favor of registered business entities is made by consumers themselves.

If a product or service is obtained from an illegal businessman, then the consumer is not protected by anything here. He cannot receive a document confirming payment, apply for a warranty repair, replace a defective product, demand a quality work or service.

If we talk about the b2b segment, then it is more difficult for an entrepreneur without registration to find a business partner. Efforts by tax authorities to control clearance business transactions are bearing fruit. In order not to be accused of tax evasion, counterparties conduct a thorough analysis of the future partner before concluding transactions. And the first point of this analysis is the presence of registration in the state register of individual entrepreneurs or legal entities.

A new form of entrepreneurial activity

Usually, when talking about registering a business, they mean an individual entrepreneur or LLC. But although these organizational and legal forms are very popular, they have a lot of disadvantages. This is a fairly high tax burden, and the complexity of management, and the need to constantly submit difficult reports, and the use of a cash register, etc.

For several years now, the state has been trying to create a new form of entrepreneurial activity - self-employed persons. In fact, this category includes all small sellers and performers who have a small income and do not attract employees to their business.

Of course, they could register as an individual entrepreneur, but the following nuances stop them:

• the irregular nature of the business;
• having to pay insurance premiums(in 2019 this is at least 36,238 rubles), even if the activity does not bring any profit;
• the obligation to use a cash register, the acquisition and annual maintenance of which exceeds 25 thousand rubles;
• complex reporting, for which you have to pay an accountant.

What was needed was a mechanism that would allow these individuals to work legally, but simplify the accounting of their income and the payment of taxes.

However, the first experiment aimed at bringing illegal entrepreneurs out of the shadows failed. A very narrow circle of performers was classified as self-employed: tutors, domestic staff, nannies and nurses. Moreover, they do not pay taxes and contributions for two years, but simply register with the Federal Tax Service.

The unregulated status of the self-employed, as well as the need for subsequent registration as an individual entrepreneur, did not bring results. Across Russia, a little more than 1,000 people were registered in this capacity, which is incomparable with millions of illegal entrepreneurs.

But at the end of June 2018, the Federal Tax Service came up with a completely new initiative that could really radically resolve the situation. It is proposed to refer to self-employed individuals who independently sell goods and provide services in various business areas.

Moreover, the tax rate depends on the consumer of the product or service. If this is an ordinary individual, then a self-employed person will pay only 3% tax on the income received. If the buyer or customer is a legal entity, then the tax rate will be 6%.

And most importantly, the tax payment system has been simplified as much as possible. Confirmation of payment for the buyer is issued through mobile app, i.e. no cash register. The self-employed will be registered in personal account on the website of the Federal Tax Service, which reflects their income. Each transaction must be taxed. If there is no income, then no tax or contributions will have to be paid.

The implementation of this option in practice will make it possible to bring the majority of small businesses out of the shadows, and they will no longer have to apply fines and other sanctions.

[Criminal Code of the Russian Federation] [Chapter 22] [Article 171]

1. Carrying out entrepreneurial activity without registration or without a license in cases where such a license is obligatory, if this act caused large damage to citizens, organizations or the state, or is associated with the extraction of income on a large scale, -

shall be punishable by a fine in the amount up to 300 thousand roubles, or in the amount of the wage or salary, or any other income of the convicted person for a period up to two years, or by compulsory works for a term of up to 480 hours, or by arrest for a term of up to six months.

2. The same act:

a) committed by an organized group;

b) associated with the extraction of income on an especially large scale, –

c) expired

shall be punishable by a fine in the amount of 100 thousand to 500 thousand roubles, or in the amount of the wage or salary, or any other income of the convicted person for a period of one to three years, or by compulsory labor for a term of up to five years, or by deprivation of liberty for a term of up to five years, with a fine in the amount of up to eighty thousand rubles or in the amount of wages or other income of the convicted person for a period of up to six months or without it.

Note. Has lost its power.

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Commentary on article 171

1. The content of the elements of a crime is disclosed in the Decree of the Plenum of the Armed Forces of the Russian Federation of November 18, 2004 N 23.
2. According to Art. 2 of the Civil Code, for recognition of its entrepreneurial activity, it must contain the following essential features: a) be aimed at systematic profit from the use of property, the sale of goods, the performance of work or the provision of services, b) be carried out independently and c) at your own risk. Formal signs of legal entrepreneurship in the form of its implementation by a person registered in the manner prescribed by law as an individual entrepreneur (or as an employee of a commercial or other organization), with a license, when required by law, are not mandatory signs of a crime under the commented article. The absence of one or more of these formal conditions for the legitimacy of entrepreneurial activity makes it illegal.
In accordance with Art. 23 of the Civil Code, a citizen has the right to engage in entrepreneurial activities without forming a legal entity from the moment of state registration as an individual entrepreneur, and the head of a peasant (farm) economy - from the moment of state registration of a peasant (farm) economy. A legal entity is subject to state registration (Articles 49 and 51 of the Civil Code).
According to Art. 3 of the Federal Law of 04.05.2011 N 99-FZ “On Licensing Certain Types of Activities” (as amended on 07.28.2012), the licensing authorities are the authorized federal executive authorities or their territorial bodies, and in the event of transfer of the exercise of the powers of the Russian Federation in the field of licensing to the state authorities of the constituent entities of the Russian Federation, the executive authorities of the constituent entities of the Russian Federation that carry out licensing.
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SZ RF. 2011. N 19. Art. 2716; RG. 2011. No. 160; SZ RF. 2011. N 43. Art. 5971; N 48. Art. 6728; 2012. N 26. Art. 3446; N 31. Art. 4322.

Licensing of certain types of activities is regulated by other federal laws. Thus, the licensing of educational activities is provided for by Art. 6 of the Federal Law of December 29, 2012 N 273-FZ "On Education in the Russian Federation" and is carried out by the federal executive body exercising the functions of control and supervision in the field of education (Rosobrnadzor), or the executive body of the subject of the Russian Federation, exercising the delegated powers of the Russian Federation in the field of education.
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RG. Dec 30, 2012 Enters into force on September 1, 2013. Until that time, the Law of the Russian Federation of July 10, 1992 N 3266-1 “On Education” (as amended on November 12, 2012) is in force.

Licensing authorities may also be local governments, for example, in cases where a license is issued for the right to retail alcohol products. Article 18 of the Federal Law of November 22, 1995 N 171-FZ “On State Regulation of the Production and Turnover of Ethyl Alcohol and Alcoholic Products” (as amended on December 30, 2012) provides that licenses for the retail sale of alcoholic products are issued by the constituent entities of the Russian Federation in the manner established by them subject to the provisions of this Federal Law only to organizations. The authority to license the retail sale of alcoholic products may be transferred by a constituent entity of the Russian Federation to local governments in accordance with Art. 7 of the said Federal Law.
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SZ RF. 1999. N 2. Art. 245; 2001. N 53 (part 1). Art. 5022; 2002. N 30. Art. 3026, 3033; 2003. N 47. Art. 4586; 2004. N 45. Art. 4377; 2005. N 30 (part 1). Art. 3113; 2006. N 31 (part 1). Art. 3433; N 43. Art. 4412; 2007. N 1 (part 1). Art. eleven; N 17. Art. 1931; N 31. Art. 3994; N 49. Art. 6063; 2008. N 30 (part 2). Art. 3616; 2009. N 1. Art. 21; No. 52 (part 1). Art. 6450; 2010. N 15. Art. 1737; 2011. N 1. Art. 42; N 27. Art. 3880; RG. 2011. No. 159, 161; SZ RF 2012. N 26. Art. 3446; 2012. N 31. Art. 4322; RG. 2012. N 301.

2. Entrepreneurial activity without registration will take place only in cases where there is no entry in the Unified State Register of Legal Entities and the Unified State Register of Individual Entrepreneurs about the creation of such a legal entity or the acquisition by an individual of the status of an individual entrepreneur, or there is an entry on the liquidation of a legal entity or termination of the activities of an individual as an individual entrepreneur.
3. If the federal law is allowed to engage in entrepreneurial activities only with a special permit (license), but the procedure and conditions have not been established, and the person began to carry out such activities in the absence of a special permit (license), then the actions of this person, associated with the extraction of income in on a large or especially large scale, or with the infliction of large damage to citizens, organizations or the state, should be qualified as the implementation of illegal business activities without a special permit (license).
4. If the federal legislation excludes the corresponding type of activity from the list of types of activities, the implementation of which is permitted only on the basis of a special permit (license), the actions of the person who was engaged in this type of entrepreneurial activity do not contain the corpus delicti provided for by the commented article.
5. Income in the commented article means proceeds from the sale of goods (works, services) for the period of illegal entrepreneurial activity without deduction of expenses incurred by a person related to the implementation of illegal entrepreneurial activity.
6. As a constitutive, but at the same time alternative to income on a large scale, a sign of the objective side of the crime in question, the legislator indicated the infliction of large damage by an act. There may be cases when such damage is actually caused and at the same time is not a sign of another corpus delicti. For example, non-payment of fees for registration and obtaining various licenses can be considered damages. However, for qualification under the article under discussion, it is necessary that such damage can be regarded as large, i.e. exceed 1 million 500 thousand rubles. (See note to Article 169 of the Criminal Code). Based on paragraph 16 of the Decree of the Plenum of the Armed Forces of the Russian Federation of November 18, 2004 N 23, unpaid taxes on income received from illegal business activities can be attributed to damage.
7. The subjective side is characterized by both direct and indirect intent. There is no indication of a mercenary motive in the text of the commented article, however, its establishment is implied based on the fact that entrepreneurial activity, including illegal ones, is necessarily aimed at systematic profit from the use of property, the sale of goods, the performance of work or the provision of services.
8. The subject of the crime provided for by the commented article can be both a person with the status of an individual entrepreneur, and a person engaged in entrepreneurial activities without state registration as an individual entrepreneur (hence, the subject in the latter case is general).
When an organization (regardless of the form of ownership) carries out illegal entrepreneurial activities, liability under the commented article is subject to a person who, by virtue of his official position, is permanently, temporarily or by special authority directly assigned the responsibility for managing the organization (for example, the head of the executive body of a legal entity or other a person who has the right to act on behalf of this legal entity without a power of attorney), as well as a person who actually performs the duties or functions of the head of the organization. In the latter case, the subject is special.
9. In cases where a person, with the aim of generating income, is engaged in illegal activities, liability for which is provided for by other articles of the Criminal Code (for example, illegal manufacture of firearms, ammunition, sale of narcotic drugs, psychotropic substances and their analogues), committed by him with an additional qualification according to the commented article does not require.
10. On the commission of a crime by an organized group, see comment. to Art. 35.
11. The amount of especially large income is defined in note. to Art. 169 of the Criminal Code, it must exceed 6 million rubles.

Article 171 Illegal business

Commentary on article 171

1. The main immediate object - public relations in the field of entrepreneurial activity. An additional object is the protected interests of citizens, society and the state. We are talking about actually permitted business activities, and not about its prohibited types or requiring special permission (for example, the production of weapons and drugs that are withdrawn from free civil circulation). For a correct understanding of all issues of criminal liability for crimes in business it is necessary to use the explanations of the Plenum of the Supreme Court, given in the Decree of the Russian Federation of November 18, 2004 N 23 “On judicial practice in cases of illegal business and legalization (laundering) Money or other property acquired by criminal means” ( Russian newspaper. 2004. December 7).
2. The objective side of this crime is expressed in illegal entrepreneurship, i.e. in independent, carried out at one's own risk activities aimed at systematically obtaining profit from the use of property, the sale of goods, the performance of work or the provision of services by persons who are not registered as subjects of such activities or in violation of established rules. The act can be expressed in the following two forms: carrying out entrepreneurial activities without registration; carrying out entrepreneurial activities without a special permit (license) in cases where such a license is required.
3. According to the construction of the objective side, the composition is formal-material. With its formal structure, to recognize a crime as completed, it is enough to commit an act in the indicated forms, but associated with the extraction of income on a large scale. Income should be understood as proceeds from the sale of goods for the period of illegal entrepreneurial activity without deducting the costs incurred by the person associated with the implementation of such activities. When causing major damage to the protected interests of citizens, society or the state, the composition acquires a material structure, but an establishment is required causation between illegal entrepreneurship and the damage caused (on the recognition of income and damage as large, see the commentary to Article 169 of the Criminal Code). The specificity of this composition lies in the fact that illegal actions that did not cause major damage cannot be qualified as an attempt on illegal business, but are considered only as an administrative offense.
4. The subjective side is characterized by an intentional form of guilt. With a formal composition, the intent is direct, with a material one it can be both direct and indirect. The subject is aware that he carries out entrepreneurial activities without registration or without a license in cases where it is required, and wishes to act in this way, deriving large income; or he is aware of the illegality of his actions, foresees that as a result of his actions, large damage to citizens, organizations or the state will probably or inevitably be caused, and desires the onset of these criminal consequences.
5. The subject is an individual, sane person who has reached the age of 16.
6. Qualified composition illegal entrepreneurship includes two signs: its commission by an organized group (see the commentary to Article 35 of the Criminal Code) and the extraction of income on an especially large scale.