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 some time, sold it and at the same time made a profit, then this is not illegal business, because deal was a one off, concluded between natural persons and therefore under the category entrepreneurial activity does not fall.

But if a person regularly buys land plots(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, repairing equipment, providing various kinds of consultations, tailoring, developing souvenirs, design services, creating websites, 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 obtaining 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.

The subject of the employment contract is "the living labor of the worker itself". 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. over 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.

Many of us periodically provide some services to our acquaintances (or their acquaintances): help with repairs, get a haircut, order some goods via the Internet, sew a dress or repair a car. And they do it for a certain fee. And if such a business clearly goes beyond the scope of a small part-time job and begins to bring tangible profits, it can be qualified as illegal business. Not only the tax authorities, but also the police and other structures may be seriously interested in this activity.

You also need to know that in order to perform certain types of work, it is not enough to register as an individual entrepreneur or open a company - you will also need a special permit (license). This applies to medical and cosmetic services, passenger traffic, design work, etc. Running such a business without all the proper paperwork is a much more serious offense than just unregistered business.

Letter of the law

Entrepreneurial, according to Civil Code, is called an activity that is carried out with the aim of systematically making a profit at your own risk. Profit can be obtained by carrying out work, selling goods, leasing property, providing paid services. A citizen conducting commercial activities must, in without fail register as an entrepreneur.

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

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

Illegal business in Russia is considered:

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

Administrative responsibility

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

1. For activities that are not duly registered (individual entrepreneurs or LLCs), a fine is imposed in the amount of 500 to 2000 rubles.
2. For the implementation of those types of activities that are subject to mandatory licensing, without appropriate permits, fines may be imposed: for individuals - from 1 to 2.5 thousand rubles, for officials 4-5 thousand rubles, for legal entities - 40-50 thousand rubles. At the same time, unlicensed products and their means of production may be confiscated.
3. If there is a license, but licensing requirements are violated, this is also fraught with penalties: for citizens - in the amount of 1.5-2.5 thousand rubles, for officials - 3-4 thousand rubles, for organizations - from 30 to 40 thousand .rubles
4. If the licensing conditions are grossly violated, entrepreneurial activity may be suspended for 90 days, the fine in this case is 4–5 thousand rubles for individuals and officials, and 40–50 thousand rubles for organizations.

To establish the fact of illegal business can:

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

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

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

Criminal liability

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

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

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

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

Responsibility for illegal business carried out commercial organization, falls entirely on its leader. The following are not subject to criminal liability:

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

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

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

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

Tax Liability

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

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

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

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

As you can see, liability for illegal business activities can be quite serious. In addition, the tax authorities are quite actively involved in collecting information about "illegal immigrants", so it will be quite difficult to hide their activities from the interested services.

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

It is not necessary to register as an entrepreneur and those who rent out housing: it is enough to conclude an agreement with the tenant and pay personal income tax (income tax individuals). In this case, you only need to file a declaration with the Federal Tax Service annually.

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

Appeal Resolution No. 22-5617/2018 22K-5617/2018 dated August 30, 2018 in Case No. 22-5617/2018

S T A N O V I L: The bodies of preliminary investigation 1 is accused of committing a crime under paragraph “b” of Part 2 of Art. 171 of the Criminal Code of the Russian Federation. By the contested decision of the Oktyabrsky District Court of Krasnodar dated August 14, 2018, the period of detention of the accused under house arrest was extended 1 to 01 ...

Appeal Resolution No. 22-5545/2018 22K-5545/2018 dated August 29, 2018 in Case No. 22-5545/2018

Krasnodar Regional Court (Krasnodar Territory) - Criminal

Until September 23, 2018 inclusive. ESTABLISHED: Preliminary investigation body A is accused of committing crimes under Part 4 of Article 159, paragraph “b” of Part 2 of Art. 171, part 4 of article 159, part 4 of article 159, part 4 of article 159 of the Criminal Code of the Russian Federation. The investigator applied to the court with a motion to extend the period of detention of the accused ...

Appeal ruling No. 22K-2884/2018 dated August 28, 2018 in case No. 22K-2884/2018

V. set a deadline for familiarization with the materials of criminal case No. 1 in relation to Gorbunov A.V., accused of committing a crime under paragraph “b” part 2 of Art. 171 of the Criminal Code of the Russian Federation until June 27, 2018 inclusive. After hearing the speech of the accused Gorbunova A.The. and his defense counsel Matuseyeva I.V., who supported the arguments of the appeal, the opinion of the prosecutor Yashkov ...

Appeal ruling No. 22-1445/2018 dated August 28, 2018 in case No. 22-1445/2018

Tver Regional Court (Tver Region) - Criminal

Appointment of a measure of a criminal law nature in the form court fine in respect of FULL NAME1, born in 1985, accused of committing a crime, under subsection. «b» h. 2 Article. 171 of the Criminal Code of the Russian Federation. presiding Andreev The.The. having outlined the case materials, the arguments of the appeal, having heard the opinion of the participants in the process, ESTABLISHED: A criminal case against FULL NAME1, accused on the grounds of a crime under...

Appeal decision No. 22K-2844/2018 dated August 22, 2018 in case No. 22K-2844/2018

Saratov Regional Court (Saratov Region) - Criminal

Russian Federation "Engelsskoye" of the Saratov region Ananyeva Yu.V. dated January 19, 2018, to initiate a criminal case against her under paragraph “b” of Part 2 of Art. 171 of the Criminal Code of the Russian Federation. In this regard, the court, proceeding from the fact that on the issues raised in the complaint there is already a court decision in accordance with Art. 125 of the Code of Criminal Procedure of the Russian Federation, came ...

Appeal ruling No. 22K-2277/2018 3/1-30/2018 dated August 21, 2018 in case No. 22K-2277/2018

Supreme Court of the Republic of Crimea (Republic of Crimea) - Criminal

Registered at the address: and actually residing at the address: not convicted accused at the time of choosing a measure of restraint in the commission of a crime under Part 2 of Art. 171 . 2 of the Criminal Code of the Russian Federation. After hearing the report of Judge Gritsenko Yew.F. briefly setting out the contents of the contested decision and the essence of the appeal, explanations of the defender of the accused - lawyer Timakov O.S., the accused ...

Resolution No. 22K-703/2018 dated August 21, 2018 in case No. 22K-703/2018

Kostroma Regional Court (Kostroma Region) - Criminal

Submitted materials, the court DETERMINED ABOUT V&L On June 08, 2018, the investigator initiated a criminal case under Part 1 of Art. 171 of the Criminal Code of the Russian Federation on the fact of illegal business of Vodavetvet LLC in the territory of the Kadysky district of the Kostroma region. The investigator sent a petition to the court to conduct a search in the dwelling FULL NAME 1 by the Decree ...

Decree No. 22-5311/2018 22K-5311/2018 dated August 21, 2018 in case No. 22-5311/2018

Krasnodar Regional Court (Krasnodar Territory) - Criminal

The decision of the court to be left unchanged, the court of appeal ESTABLISHED: By the appealed decision of the court in respect of Sh., accused of committing a crime under paragraph “b” part 2 of Art. 171 of the Criminal Code of the Russian Federation, the period of detention under house arrest was extended for 01 month 00 days, and in total up to 03 months 03 days, that is, until September 17, 2018...

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 firm have caused major damage or are associated with the receipt of income in such an amount, then the following types punishments:

- 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 petrol station bailed out 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, and also 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. Someone goes to work, and someone is engaged in illegal activities with the prospect of receiving huge proceeds.

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 an 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 to a separate position.

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.

In the presence of particularly 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) of a 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.

Compound

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 the 171st article, if in a particularly 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 is this happening? 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 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 points 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 activity, including related compositions, 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 area that is licensed without fail, require this document.

The legitimacy of entrepreneurship is a complex concept due to the imperfection of regulation in this area.

If illegal entrepreneurial activity is observed on the part of business owners, Article 171 of the Criminal Code of the Russian Federation will determine the penalties.

Consider the features of violations and the types of liability to which an entrepreneur can be attracted.

In addition to avoiding punishment under criminal and other articles, there are a number of objective reasons for doing legitimate business:

Entrepreneur doing business in legal grounds may enjoy the protection of state authorities.

It is much easier to run a legal and registered business than to invent various schemes and ways to circumvent the law.

Problems for entrepreneurs may arise when he has not registered his activities. It is necessary to register as an individual entrepreneur or a legal entity.

Otherwise, you have to pay a fine. It can be up to 2 thousand rubles.

If a businessman works without a license, when it is required, a fine of up to 2.5 thousand rubles will follow. This applies only individual entrepreneurs who are natural persons.

Officials are also required to pay a fine of about 5 thousand rubles. If the violator is a legal entity, the amount will be higher, it is 40-50 thousand rubles.

If the violation is proven - private entrepreneurs and legal entities may also expect confiscation of manufactured products. Such decisions are made on an individual basis, depending on the type of activity and other factors.

In the event that the activity is carried out in violation of the requirements of the license, a warning is issued.. You can also get a fine of up to 2 thousand rubles - in the case of private entrepreneurs.

Officials can receive up to 4 thousand rubles, and legal entities risk paying up to 40 thousand rubles.

There is a risk of getting a fine for gross violations related to licensing. How rough they are is decided on an individual basis. This largely depends on the type of activity.

Sometimes a decision is made to temporarily suspend activities. The term is up to 90 days. The most serious consequences may concern legal entities. They face a fine of 100-200 thousand rubles.

Tax Liability

An entrepreneur falls under tax sanctions when the deadlines for paying taxes are violated. Also, individual entrepreneurs and organizations can receive a fine in the amount of 10% of the income received - during the period when the activity was carried out.

All this is possible with various violations of the order. tax payments. Penalties are also provided for non-payment and incomplete payment of taxes. They make up 20 or 40 percent of the unpaid tax amounts.

It is easy to obtain a fine for illegal entrepreneurship of individuals under the article of the Criminal Code of the Russian Federation. Other measures are also envisaged.

Entrepreneurs and firms will have to be held accountable for activities that were carried out without registration and licenses, and at the same time caused great damage to a citizen, organization or state. Also, criminal liability threatens those who have derived income on a large scale.

Violators face a fine of up to 300 thousand rubles, the entrepreneur's income for a period of up to 2 years may also be recovered. The court may take other measures: to compel compulsory works up to 480 hours. You can also be arrested for up to 6 months.

Criminal liability is also provided for acts committed by an organized group. If income was extracted on an especially large scale, a fine may amount to 500 thousand rubles. Also, entrepreneurs can be fined for an amount equal to 3 years of income.

The most severe outcome is imprisonment for up to 5 years + depending on the situation, a businessman can be fined:

• major damage is considered to be an amount of 1.5 million rubles;
• especially large damage - more than 6 million rubles.

Illegal business under Article 171 of the Criminal Code of the Russian Federation is punishable depending on a number of factors. One of them is systematic. If the activity was carried out from 2 times a year - it is already recognized as systematic.

In the case when a citizen provides a service once a year, the activity will not be considered systematic. Another factor is making a profit: if a citizen does not receive it, then his actions are not entrepreneurial.

The composition and types of crimes are different, so the preventive measures are also different. And, if an entrepreneur finds himself in such a situation, he needs a good lawyer who can immediately determine what threatens the business.

But it is better to conduct legal activities in order to avoid serious consequences, up to imprisonment.

How to prove that the activity was legal? There are a number of situations when entrepreneurs have problems, and they were not even aware of the illegality of their actions.

This happens due to legal incompetence; also, novice business owners can succumb to the provocations of partners and contractors.

In this case, it is necessary to demonstrate the maximum transparency of your business.

Sectors of the economy with complex regulation

The greatest number of problems arises in areas that are poorly regulated by the state.

This includes construction, as well as organized transportation of passengers and goods, petty trade, the provision of various household services. This also includes garage car services, rental of real estate, various courses.

Individual entrepreneurs and organizations are rarely registered in these sectors, people are not employed. Construction sites often involve third-party contractors.

The situation for entrepreneurs is calm until problems arise (technical violations, disputes with tenants, etc.), so it is better to register for your protection.

If the sale of products self made you can close your eyes from a private master, then a noisy cafe on the ground floor of a private house requires attention.

Illegal traffic Money on a large scale should be suppressed by law.

The problem is that such businessmen can be engaged in construction and other activities that require great responsibility.

The lack of licenses and certificates leads to problems: who is to blame for the poisoning of a cafe visitor, the collapse of structures, or broken goods from an unformed store?

Where to report illegal business activity if you witnessed it? There are two basic instances:

• Department of Economic Security;
• Department of economic security.

You can also contact the police, the prosecutor's office, file a complaint with the tax authorities. Often citizens decide to attract the attention of public organizations.

Before complaining, you need to make sure that the business is really illegal. The application must be confirmed. You can introduce yourself as a client of this company and ask for a certificate (which will be denied).

Doubtful receipts for various amounts also become confirmation. You can provide a copy of the contract, as well as various pictures and video recordings.

There are no specific samples, it is only necessary to correctly indicate all the necessary data. On the top right, you must specify the addressee, then write "Statement" in the middle.

The text must include:

• a person who violates the law;
• a brief description of the activity;
• term and frequency, specific time of work;
• request for action.

Evidence, if available, is also attached. Now we propose to deal with the peculiarities of applying to specific instances.

Tax office

The Federal Tax Service does not have the authority to fight illegal business, because main task is the collection of taxes.

Therefore, it is worth sending complaints related only to violations of tax laws here. And only then things move forward.

This is where crime claims come in. It is especially important to do this when the applicant first turned to the police, where the case was not considered, what will happen next is not clear.

An employee will help to draw up an application; there is also no specific sample here.

In order for the violator to bear responsibility for illegal business, you must first wait for the application to be considered. This is done within 30 calendar days.

We figured out what illegal business activity is. The legislative framework in this area in 2019 is imperfect, therefore, it is possible to attract only serious violators with impressive turnovers and serious violations.

This is not only about unregistered business, but also about the lack of licenses, as well as turnover passing “by” the official reporting.

Illegal actions have to be stopped in order to ensure the safety of citizens and put entrepreneurs of various levels in equal conditions before the law.