What article is illegal business. Consequences of illegal entrepreneurial activity

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

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How is it punished in 2019 illegal business? Illegal business activity is always a violation of the law.

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

It is enough to prove that the purpose of the subject's actions is aimed at making regular profits. What liability is provided for illegal entrepreneurs in 2019?

Basic moments

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

When starting your own business, you need to consider legislative norms. In particular, it is required to register with the tax authorities, having received the status of an individual entrepreneur or legal entity.

Tax registration as a business entity entails certain obligations.

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

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

What it is

Illegal business activity is doing business without proper registration.

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

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

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

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

Conducting profitable activities without paying taxes is considered illegal business.

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

Where to report a violation

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

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

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

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

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

Where to report illegal entrepreneurial activity? Citizens have the right to apply to such bodies as:

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

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

But such methods rarely have to be resorted to. In 2019, such situations are becoming less and less common.

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

How to write an application (sample)

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

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

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

The general structure of the application is as follows:

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

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

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

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

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

Video: illegal business activity

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

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

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

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

What is the responsibility for violations

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

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

the amount of unpaid taxes;
late tax penalties.

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

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

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

How can you actually prove

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

These may be:

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

Amount of the fine

1. Carrying out entrepreneurial activity without registration or without a license in cases where such a license is obligatory, if this act has caused large damage to citizens, organizations or the state, or is associated with the extraction of income on a large scale, is punishable by a fine in the amount of up to 300 thousand rubles or in the amount of wages or other income of the convicted person for a period of up to two years, or by compulsory labor 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 become invalid, - shall be punishable by a fine in the amount of one hundred thousand to five hundred thousand rubles, 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 or without a fine in the amount of up to eighty thousand rubles or in the amount of the wage or other income of the convicted person for a period of up to six months. Note. Has lost its power.

Legal advice under Art. 171 of the Criminal Code of the Russian Federation

Zinaida Bogdanova

Good afternoon! Interested in the practice of applying Art. 171-2 Illegal organization and conduct of gambling. Are there precedents for the application of this article in conjunction with Art. 174, 174-1, as well as Art. 198?

Vladimir Fomkin

hello, what will happen if you don’t pay the fine, here’s the situation - article 171, part 3. everyone was imprisoned under this article, everyone paid fines, which, in addition to the fact that they were imprisoned, were given to them, I emphasize the amount of income under this article that is not proven, not there was an examination, more than 100 million rubles, if the court obliges this fine to be paid to these people without conducting an examination, then what will happen if a person is not able to pay such a large amount? a person owns nothing, just like his wife and child, can this fine be imposed on his parents, that is, start taking away what belongs to his parents? whether this fine passes on to his wife and children, although it is written in the decree that only what is owned by this person is taken away. looking forward to your reply, thanks in advance!

Question answered by phone

Daria Yakovaleva

Good afternoon! I am accused under Article 171/2 (a) by a group of persons. But a driver is put into the group who actually worked hourly. And they accuse only by phone record. Where do I say take it away. And they accuse me also according to the records of control purchases were not. They can prove it to me this way. The case has been extended for 15 months.

Question answered by phone

Dmitry Karasyuk

Hello! Do you know the practice of bringing to criminal liability under Art. 171 of the Criminal Code of the Russian Federation for receiving income from individuals. person from issued legal entities. face loans. Does the amount of income fall under the "especially large amount"?

Question answered by phone

Ekaterina Yakovaleva

how criminal cases usually end under Art. 171 of the Criminal Code of the Russian Federation, if the enterprise worked without a license providing a service to the population (drinking water).

Lawyer's response:
usually a fine for an official (director or manager) of 2,500 rubles. up to three hundred thousand rubles or in the amount of wages or other income of the convicted person for a period of up to two years, or by compulsory works for a period of one hundred and eighty to two hundred and forty hours. Part 2 Art. 171 of the Criminal Code of the Russian Federation (usually receiving income on an especially large scale) provides for a fine in the amount of 100,000 rubles. up to 300.000 rub. or in the amount of the wage or other income of the convicted person for a period of one to three 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 the wage or other income of the convicted person for a period of up to six months, or without such.

Antonina Andreeva

what is meant by an especially large size in Article 171 of the Criminal Code of the Russian Federation?

A particularly large amount of income is defined in a note to Art. 169 of the Criminal Code: it amounts to more than 6 million rubles.

Evgeny Leontovich

Is this article 171 of the Criminal Code - committed by an organized group? Kotov worked as a senior sales assistant in the Luch store, and Pankova worked as a sales assistant in the same store located on the company's premises. Through representatives of workshops and departments, they sold meat products to workers and employees of this company at an inflated price, and appropriated the difference in cost. Kotov and Pankova for two years systematically sold beef at the price of the 1st grade, while they should have sold it at the prices of the 2nd and 3rd grades. As a result of these actions, Kotov and Pankova received illegal income in the amount of 105 thousand rubles.

Lawyer's response:
this is just a scam of Article 159 - in the Russian Federation in Moscow, a network of gas stations was revealed that sold the entire range of fuels and lubricants, as it turned out when checking documents, gasoline above 92 was never supplied to it - it remains to regret the owners of cars that refueled with "pseudo 95 and 98" grades of fuel in this case, people sold products misleading buyers - although it is impossible to prove all this in the current realities. . this task is for the OBHSS of the 70-80s

Boris Ozerov

Need help with Art. 171 of the Criminal Code of the Russian Federation

Lawyer's response:
Article 171 such a license is obligatory if this act has caused major damage to citizens, organizations or the state, or is associated with the extraction of income on a large scale, - works for a term of one hundred eighty to two hundred and forty hours, or arrest for a term of four 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 become invalid. 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 deprivation of liberty for a term of up to five years, with a fine in the amount of up to 80 thousand roubles, or in the amount of the wage or salary, or other income of the convict for a period of up to six months or without it. So what's the problem, Seryoga?

Inna Andreeva

Good evening! Question on 171 Art. UK. (It is necessary to clarify the scope of large and extra large sizes). Art. 171 (171-1) of the Criminal Code provides for various liability options depending on the amount of income (the amount of the committed act - storage, production, etc.). Nowhere can I find exact explanations on the calculation of large and extra large sizes in relation to these articles. Some sources say that a large size is 200 minimum wages, an especially large one is from 500 to 700 minimum wages, in other sources a large one is 250,000 rubles, an especially large one is more than a million rubles .. So I had next questions: 1) What NLA regulates the principle of calculating large and especially large amounts in relation to Article 171 (171-1) of the Criminal Code of the Russian Federation? 2) And in general, the sizes themselves are in rubles or the minimum wage (in the event that the calculation is made in the minimum wage, then the minimum wage is taken as a 100 ruble coefficient or 4330 rubles in force in Russia?) Thank you in advance for your answers))

large size 250 thousand - 1 mil. inclusive extra large over 1 mil. rubles

Olga Ryabova

Arbitrage practice under Art. 171 of the Criminal Code of the Russian Federation. Calculating the amount of income.. Please throw off by e-mail or just give a link to decisions, definitions, etc. related to Article 171 of the Criminal Code of the Russian Federation. It is desirable that they address the issue of calculating the amount of income (in theory, this information should be contained there, since the punishment will still be imposed based on the amount of income).

Lawyer's response:
all income without deducting expenses is calculated amount. It was in the plenum of the Armed Forces, it was just too lazy to look. .... large amount, large damage, income or debt on a large scale are recognized the cost, damage, income or debt in an amount exceeding one million five hundred thousand rubles, especially large - six million rubles.

Olga Stepanova

What is the maximum punishment under Article 171 of the Criminal Code of the Russian Federation? just do not quote from the law. In my own words, I didn't understand anything there.

5 years if your income is from 250 thousand to 1 million + an organized group, or if your income is more than 1 million if your income is from 250 thousand to 1 million and you are alone, then 6 months of arrest, if less than 250 thousand then there is no criminal liability

Stanislav Sozdomov

They ate in the garage to open a car service without having an individual entrepreneur, then what should I be afraid of?

The answer to your question is contained in Art. 171 of the Criminal Code of the Russian Federation. The current Criminal Code of the Russian Federation provides for criminal liability for illegal entrepreneurship, which refers to the implementation of entrepreneurial activities without ...

Claudia Antonova

What threatens the photographer without the SP-va and is it necessary?

Here's what's interesting, in order to "bite" the wedding bomber, the tax authorities need to carry out some operational-search activities. However, the tax authorities are not empowered by law to conduct ORM. That is, they are not allowed to...

Valeria Davydova

Is there an article prohibiting begging? How to deal with it?

Viktor Brovin

Businessmen, are you already familiar with St. 174.1 171 199 of the Criminal Code of the Russian Federation, and especially 159.4. Well, that's just horror! encountered?. Art. 174.1 (legalization) Making financial transactions and other transactions with money or other property acquired by a person as a result of committing a crime (with the exception of crimes provided for by Articles 193, 194, 198, 199, 199¹ and 199² of this Code), or the use of these funds or other property for carrying out entrepreneurial or other economic activities. Logically, it turns out that it is impossible to avoid committing a crime under Article 174.1. It is also impossible to have the intent to commit this crime, because the money that comes as revenue to the company comes legally and is legally used for ordinary activities. But the investigation decides that you are a fraudster or an illegal entrepreneur, or a smuggler, or ... both. The activity of your enterprise in terms of some transactions is called criminal. The investigation estimates the amount of transactions. It turns out the amount of the crime. And automatically the amount of legalization under article 174, note 1. Term - from 10 to 15. Next, the court reads the Criminal Code - "or the use of criminal funds in business activities." Op! A trap for any businessman. Entrepreneurial activity is criminal. Legalization is an ideal, absolutely legal tool for law enforcement officers, who can either blame it or not - at their discretion. The price is huge - 15 years. Cases of application of this article reach the point of absurdity: a fire license for a warehouse not renewed on time can attract a charge under article 171 - illegal business. The proceeds from the operation of the warehouse during the period of validity without a license were credited to the company's accounts. This is legalization. After all, according to the investigation, it was illegally obtained money that was included in the business, and the business spent it, which means it legalized it. Simple logic. It is impossible for an entrepreneur to prevent such “legalization”. It is possible to secure a license on time and be responsible for not obtaining one, but how to avoid legalization?

If you're scared, don't do business. Who does not risk, does not drink champagne.

Viktor Kukushkin

Is it possible to temporarily provide construction services without IP registration

Vitaly Matveev

What is the responsibility for illegal business?. For example, a person opened a cafe-kitchen for home delivery of food without registering an enterprise

Lawyer's response:
For doing business without registering as an individual entrepreneur, administrative, tax and criminal liability is provided. Each of the types of liability implies its own rules for fixing a violation, drawing up documents and actually bringing to responsibility. According to the Civil Code of the Russian Federation, entrepreneurial activity is an independent activity carried out at one's own risk, aimed at systematic obtaining income from the use of property, the sale of goods, the performance of services. To confirm the conduct of activities, it is necessary to prove two circumstances: systematic and profit. Systematic activity is considered if it is carried out two or more times a year. When a citizen once sold some property or rendered a service to someone, from this he will not be considered to be engaged in entrepreneurial activity. Similarly, if a person sells goods, including systematically (that is, more than twice), but for the same money for which he bought them, or cheaper, the transactions will not be considered entrepreneurial activity. Because there is no profit. Code of Administrative Offenses of the Russian Federation, Part 1, Art. 14.1 of the RF Code of Administrative Offenses. The possible fine is from 500 to 2000 rubles. Criminal Code of the Russian Federation Art. 171 of the Criminal Code. It occurs if, as a result of an audit conducted by the police or the prosecutor's office, it is proved that either the infliction of large damage to citizens, organizations or the state, or the receipt of income on a large scale, that is, in the amount of at least 250 thousand rubles. (note to article 169 of the Criminal Code of the Russian Federation). The Tax Code in two articles: 116 and 117. For evading registration with the inspection, a fine of 10 percent of the income received, but not less than 20 thousand rubles, is threatened. In the case when the activity was carried out for more than 90 calendar days, the fine will be 20 percent of the amount of income, but not less than 40 thousand rubles. (Article 117 of the Tax Code of the Russian Federation). For violation of the deadline for registration with the inspection, the fine will be 5 thousand rubles. or 10 thousand rubles. if the delay is more than 90 calendar days (Article 116 of the Tax Code of the Russian Federation). Only one of the articles can be punished.

Vasily Shelestov

Can I open an online store and sell things made by myself without an individual entrepreneur?

You can, but it is against the law of the Russian Federation. But what about taxes? BUT Pension Fund and other beggars? Criminal Code of the Russian Federation Art. 171? It's better not to mess with the government...

Vladislav Petryashin

masseur job without papers

Illegal entrepreneurial activity: Administrative responsibility. Administrative responsibility is established by paragraph 1 of Art. 14.1 of the Code of Administrative Offenses of the Russian Federation, according to which the implementation of entrepreneurial activities without state ...

Irina Zhukova

Question under article 171, illegal entrepreneurship. Quote (note to Article 169): "large amount, large damage, income or debt in a large amount are recognized as the cost, damage, income or debt in an amount exceeding one million five hundred thousand rubles, especially large - six million rubles." Let's say I opened an online store selling hats, but I didn't register anywhere, I didn't receive any licenses. Question: do the time frames for this act matter (for example, if you earned these one and a half million for 3 years or more, then you are not prosecuted under the article)? If they have, then there should be a note or something else where this is stipulated. Is there such a thing?

Lawyer's response:
If you systematically carried out activities aimed at generating income, but at the same time did not register this activity anywhere, then income will be taken into account for the entire period of such activity. However, there are statutes of limitations for prosecution. For crimes of minor gravity, which include crimes under Art. 171 of the Criminal Code of the Russian Federation, the limitation period is two years. I'll clarify again. Here it must be borne in mind that the statute of limitations begins to run from the moment the crime is committed, in this case the crime is ongoing, and the period will run from the moment the crime is completed.

Artem Khrapunov

Is it possible so? I want to work in summer period. Sale + installation of greenhouses Registration of individual entrepreneurs in this case is not very profitable taxes, pension. Because it is relevant for 2-3 months. Someone here mentioned a one-time patent, what is it? how it works? Or any suggestions?

Lawyer's response:
There's no such thing. There are special tax regimes in the Tax Code of the Russian Federation. See "Chapter 26.5. PATENT TAXATION SYSTEM". It lists the types of business activities for which this patent system can be used (local laws on rates must also be enacted). It says, among other things, that "A patent is issued at the choice of an individual entrepreneur for a period of one to twelve months, inclusive, within calendar year. "Apparently someone here mentioned it. BUT:" The patent taxation system is used by individual entrepreneurs along with other taxation regimes provided for by law Russian Federation about taxes and fees. "That is, to switch to it, you need to be an individual entrepreneur. There are no types of temporary individual entrepreneurs in the legislation. The only thing you can think about is providing services under civil law contracts - but you have to be very careful so that you cannot be accused in illegal business (Article 14.1 of the Code of Administrative Offenses of the Russian Federation and Article 171 of the Criminal Code of the Russian Federation) "Article 14.1. Carrying out business activities without state registration or without a special permit (license) 1. Carrying out entrepreneurial activities without state registration as an individual entrepreneur or without state registration as a legal entity - shall entail the imposition of an administrative fine in the amount of five hundred to two thousand roubles. Article 171. Illegal Entrepreneurship 1. Carrying out entrepreneurial activities without registration or without a license in cases where such a license is obligatory, if this act has caused major damage to citizens, organizations or the state, or is associated with the extraction of income on a large scale, is punishable by a fine of up to three hundred thousand rubles or in the amount of the wage or other income of the convicted person for a period of up to two years, or by compulsory works 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 deriving income on an especially large scale, is punishable by a fine in the amount of 100 thousand to 500 thousand rubles, 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 or without a fine in the amount of up to eighty thousand rubles or in the amount of the wage or other income of the convicted person for a period of up to six months. "

Alla Kudryavtseva

What is the penalty for trading without IP? I have an online store. I sell products without registration of IP and LLC, and without cash register! How much are fines?

Lawyer's response:
Your activity qualifies as "illegal business". depending on the damage caused to the state - if it is small, then administrative responsibility is imposed in accordance with Art. 14.1. Code of Administrative Offenses - a fine is provided from 500 to 2000 rubles. If the damage caused exceeds 1.5 million rubles, then criminal liability is already provided for in accordance with Art. 171 of the Criminal Code of the Russian Federation provides for a fine in the amount of up to three hundred thousand rubles or in the amount of the wage or other income of the convicted person for a period of up to two years, or by compulsory work for a period of one hundred and eighty to two hundred and forty hours, or by arrest for a period of four to six months.

Vladimir Vanyushechkin

I'am a teacher. few hours. I would also like to do business. is it possible?

Lawyer's response:
Individual labor pedagogical activity, accompanied by the receipt of income, is considered as entrepreneurial and is subject to registration (as an individual entrepreneur). Unregistered individual labor pedagogical activity is not allowed. Individuals engaged in such activities in violation of the law are liable in accordance with Art. 14.1 of the Code of Administrative Offenses of the Russian Federation and Art. 171 of the Criminal Code of the Russian Federation. See Art. 48 of the Law of the Russian Federation of July 10, 1992 N 3266-1 "On Education".

Denis Sidorkov

Is it possible to engage in the provision of services without registering yourself as an individual entrepreneur?

Lawyer's response:
Yes, in principle, there is nothing wrong .... For carrying out entrepreneurial activities without state registration as an individual entrepreneur or without state registration as a legal entity. persons can be subject to an administrative fine in the amount of five hundred to two thousand rubles. and even then, it is necessary to prove the repetition, i.e. the provision of services 2 or more times during the calendar year. In addition, the fact of receiving a reward also needs to be proven. And if you are going to do exactly what you indicated in one of the comments, it is almost impossible to prove all this in the aggregate, unless your acquaintances themselves pass you Pro Art. 171 of the Criminal Code of the Russian Federation, I don’t mention at all ....

Dmitry Maksin

A question about bank cards, to be more precise about transferring money to them .... If money is transferred to my salary card from the account and from the one who transfers (my brother) I withdraw 1% of the amount for cashing (transfer to the card both on my own and on mine) am I subject to any other tax? Do I still have to pay taxes on this money? after all, in fact, it turns out that he simply withdraws money to a salary card.

Lawyer's response:
The fact that you "withdraw 1% for cashing out" is illegal (Article 171 of the Criminal Code of the Russian Federation illegal business). For such operations, a banking license is required. Operations such as "cashing out" are generally illegal. Banks charge fees for cash advances Money but you are not a bank. As for taxes, the technology of unconditional information exchange for small amounts does not yet exist. In other words, the STI today is not able to track trillions of transactions, but sooner or later this will be done and then you must prove (for example, with a receipt from your brother) that this transfer was not income.

Nadezhda Kolesnikova

Sale of vodka at night. If I sell alcohol from home as an individual to an individual, then I face a fine of 3 to 5 thousand ... that is, an approximate daily income, so you can not worry too much and sell calmly? occasionally paying fines...because criminal responsibility comes if my act has consequences or brought a lot of profit?

Lawyer's response:
Criminal liability can only arise for an act (action or inaction) expressly provided for by the Special Part of the Criminal Code of the Russian Federation. "If it brought great profit" - this is from Art. 171 of the Criminal Code of the Russian Federation, which provides for liability for carrying out entrepreneurial activities without registration or without a license. But that's a slightly different topic.

Irina Tarasova

Illegal private medical practice. What is the punishment? Defectologist teacher. Departure to the house. The fine for the practice itself seems to be about 2000 rubles. What will be the penalty from the tax side?

Depending on the scale, illegal entrepreneurial activity entails administrative (Article 14.1 of the Code of Administrative Offenses of the Russian Federation) or even criminal (Article 171 of the Criminal Code of the Russian Federation) liability

Alena Zhuravleva

Do I need a license to operate educational activities, if a person wants to open his own office for .... is a license needed to carry out educational activities, if a person wants to open his own office for teaching measures fire safety????

Lawyer's response:
not subject to licensing labor activity, including vocational training. However this activity is subject to registration, as it is accompanied by the receipt of income and is considered as an entrepreneurial one. If a person conducts such activities without registering in the manner prescribed by law, and the income received in this case exceeds 250 thousand rubles. , there are grounds for bringing him to criminal liability under Art. 171 of the Criminal Code of the Russian Federation. Initially, an educational license is issued for a period of up to 3 years, but not more than the term of the registered lease agreement. At the request of the applicant, an educational license may be issued for a shorter period

Elena Dmitrieva

if I buy things and sell them in my apartment, is it illegal?

Of course, illegal business - see Article 171 of the Criminal Code of the Russian Federation. True, there are reservations about licensing activities, causing large damage and making profit on an especially large scale.

Veronika Kolesnikova

how much is given to a person if he illegally distributes alcoholic products?

Lawyer's response:
The question does not disclose what the illegality is. If this term refers to the distribution (sale) of alcohol by an individual, then this act is an administrative offense, which is regulated by Art. 14.1 of the Code of Administrative Offenses of the Russian Federation "Carrying out entrepreneurial activities without state registration or without a special permit (license). If this term means some kind of violation during implementation, then this act falls under Article 14.19 of the Code of Administrative Offenses of the Russian Federation. If these acts caused major damage or profits were extracted on a large scale or on an especially large scale, then such acts fall within the scope of the Criminal Code (Article 171 of the Criminal Code of the Russian Federation), which provides for penalties ranging from fines to imprisonment for up to 5 years.

Yaroslav Makankovsky

Not a legal entity, manufactures designs and products to order. How illegal is this, and what are the penalties?

Depending on the scale of illegal entrepreneurship (the amount of income received from it), liability can be either administrative (Article 117 of the Tax Code of the Russian Federation provides for a fine of 10% of the income received during the specified time as a result of such activities, but not less than 20,000 rubles. Conducting activities without registration with a tax authority for more than 90 calendar days entails a fine in the amount of 20% of income received during the period of activity without registration for more than 90 calendar days, but not less than 40,000 rubles. registration, or in violation of registration rules) is spelled out in Article 171 "Illegal business" of the Criminal Code of the Russian Federation. The law establishes the following consequences of such activities: a fine of up to 300,000 rubles; compulsory work for a period of 180 to 240 hours; arrest for a period up to 6 months and for a snack In accordance with paragraph 2 of Article 171 of the Criminal Code of the Russian Federation in the event that entrepreneurial activity without registration was carried out by a group of persons, or brought income on an especially large scale, then the fines will be higher, and the sanctions are stricter: a fine in the amount of 100,000 to 500,000 rubles. ; imprisonment for up to 5 years with a possible fine of up to 80,000 rubles

Artem Mazukhin

Yaroslav Troyanov

Good afternoon! If you open an online store and do not register as an individual entrepreneur, what is the punishment? Good afternoon! If you open an online store and do not register as an individual entrepreneur, what is the punishment? and how is it calculated?
- Lawyer's response:
  Own business or illegal entrepreneurship new business, it is developing, but at the very beginning you underestimated such a “little thing” as registering your activity in the relevant government bodies. Then, most likely, your actions are recognized as illegal business activities. As a result, your business will turn into criminal acts. In order to accurately understand the question of whether your actions are legal business activities, let's consider: what is legal business activity and how it differs from illegal business. Entrepreneurial activity is an independent, carried out on your own risk is an activity aimed at the systematic extraction of profit from the use of property, the sale of goods, the performance of work or the provision of services by persons registered in this capacity in the manner prescribed by law. It follows from the definition that a person who intends to engage in entrepreneurial activity in accordance with the law must as a legal entity or individual entrepreneur. At the same time, it is not always possible to unequivocally determine whether the activity of a person is entrepreneurial or not, since the law does not establish what should be understood as systematic profit making. For example, if a person during the year received income from two transactions for the sale of property acquired by him for sale, is it possible to say that the activity of the person is aimed at systematic profit, i.e. what is this entrepreneurial activity? or other activity to entrepreneurial in each specific case, it is necessary to find out the specifics of the legal relations that have arisen, assess the duration and intensity of retributive actions, establish the amount of profit received and other factors. Only a complete analysis of all the circumstances of the activity will correctly qualify the actions performed by the person. However, in any case, the final decision on the this issue disputes always remain with the judicial authority. And yet, if your activity, unfortunately, can be qualified as an illegal business, the current legislation in this case provides for administrative and even criminal liability. Carrying out entrepreneurial activity without registration or in violation of the registration rules, if this act caused major damage to citizens, organizations or the state, or is associated with the extraction of income on a large scale (over 250 thousand rubles), is punishable by a fine in the amount of up to 300 thousand rubles or in the amount of salary or other income of the convicted person for a period of up to two years, or by compulsory work for a period of one hundred and eighty to two hundred and forty hours, or by arrest for a period of four to six months. amount (over 1 million roubles) - shall be punishable by a fine in the amount of one hundred thousand to five hundred thousand rubles, 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 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 tsev or without it. All of the above actions are recognized as criminal under certain conditions. Firstly, if these acts caused major damage to citizens, organizations or the state. Secondly, if these acts are associated with the extraction of income on a large scale. Performing the same actions in the absence specified conditions entails administrative responsibility. The most heated debate is the question of what constitutes a large income as a sign of illegal business. According to the note to Art. 171 of the Criminal Code of the Russian Federation, income is considered large when its amount exceeds two hundred and fifty minutes

Yaroslav Puchkov

What is the punishment for illegal business activity?

Lawyer's response:
five hundred rubles fine. Carrying out entrepreneurial activities without state registration or without a special permit (license) 1. Carrying out entrepreneurial activities without state registration as an individual entrepreneur or without state registration as a legal entity - shall entail the imposition of an administrative fine in the amount of five hundred to two thousand roubles. (as amended by Federal Law No. 116-FZ of June 22, 2007) (see the text in the previous edition) http://www.consultant.ru/popular/koap/13_15.html#p4334 © ConsultantPlus, 1992-2012 criminal liability under Art. 171 of the Criminal Code of the Russian Federation - a rare thing: Note. In the articles of this chapter, with the exception of articles 174, 174.1, 178, 185 - 185.6, 193, 194, 198, 199 and 199.1, large amount, large damage, income or debt in a large amount are recognized as the cost, damage, income or debt in the amount exceeding one million five hundred thousand rubles, especially large - six million rubles. http://www.consultant.ru/popular/ukrf/10_31.html#p2649 © ConsultantPlus, 1992-2012

Evdokia Gerasimova

Lawyer's response:
It is unlikely that something threatens you for such a gesheft. Unless you're too far apart. But in general, responsibility for this is provided for in paragraph 2 of Art. 116 of the Tax Code of the Russian Federation: conducting activities by an organization or an individual entrepreneur without registration with a tax authority entails a fine in the amount of 10 percent of the income received during the specified time as a result of such activities, but not less than 40 thousand rubles. And also in paragraph 1 of Art. 14.1 of the Code of Administrative Offenses of the Russian Federation: carrying out entrepreneurial activities without state registration as an individual entrepreneur or without state registration as a legal entity shall entail the imposition of an administrative fine in the amount of five hundred to two thousand rubles. And even in the Criminal Code of the Russian Federation (clause 1, article 171): carrying out entrepreneurial activities without registration, if this act caused large damage to citizens, organizations or the state, or is associated with the extraction of income on a large scale (more than 1,500,000 rubles), is punishable by a fine of up to three hundred thousand rubles or in the amount of the wage or other income of the convicted person for a period of up to two years, or by compulsory works for a term of up to four hundred and eighty hours, or by arrest for a term of up to six months.

Prohibited travel outside the Russian Federation

New edition Art. 171 of the Criminal Code of the Russian Federation

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) 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 Article 171 of the Criminal Code of the Russian Federation

1. The commented article establishes the MA only in the case when it comes to entrepreneurial activity, which in principle can be registered. According to paragraph 1 of Decree of the Plenum of the Supreme Court of the Russian Federation N 23, when deciding whether the actions of a person contain signs of a crime under Art. 171, the courts should find out whether these actions correspond to those specified in paragraph 1 of Art. 2 of the Civil Code of the signs of entrepreneurial activity aimed at systematically making a profit from the use of property, the sale of goods, the performance of work or the provision of services, which is carried out independently at its own risk by a person registered in the manner prescribed by law as an individual entrepreneur.

1.1. In cases where a person not registered as an individual entrepreneur has acquired residential premises or other real estate for personal needs or received it by inheritance or under a donation agreement, but due to the lack of need to use this property, temporarily leased it or rented it out and as a result of such a civil law transaction received income (including in a large or especially large amount), his deeds do not entail a criminal offense for illegal entrepreneurship. If the specified person evades taxes or fees from the income received, his actions, if there are grounds for this, contain signs of a crime under Art. 198 (p. 2 of the Decree of the Plenum of the Supreme Court of the Russian Federation N 23).

If a person is engaged in prohibited activities, the criminal offense comes directly for these criminal acts, for example, for human trafficking, illegal manufacture of weapons, illegal production of narcotic drugs, psychotropic substances or their analogues, etc. At the same time, in cases where a person, with the aim of generating income, is engaged in illegal activities, responsibility for which is provided for by other articles of the Criminal Code of the Russian Federation (for example, the illegal manufacture of firearms, ammunition, the sale of narcotic drugs, psychotropic substances, their analogues), committed by him with additional qualifications according to comment. article does not require (clause 18 of the Decree of the Plenum of the RF Armed Forces N 23).

2. The objective side of the elements of the crime is illegal entrepreneurship, i.e. in taking initiative independent activity carried out at its own risk and aimed at systematically obtaining profit from the use of property, the sale of goods, the performance of work or the provision of services, without authorization, not on legal grounds.

3. Illegal entrepreneurship can be expressed in the following independent forms: 1) in carrying out entrepreneurial activities without registration; 2) in the implementation of entrepreneurial activities in violation of the registration rules; 3) in submission to the body carrying out state registration of legal entities or individual entrepreneurs, documents containing deliberately false information; 4) in carrying out entrepreneurial activities without a special permit (license), when it is mandatory; 5) in carrying out entrepreneurial activities in violation of licensing requirements and conditions.

4. Entrepreneurial activity without registration takes place: 1) when a person is engaged in entrepreneurial activity without forming a legal entity or creates a commercial organization without applying for registration to the federal authorities executive power; 2) when a person has submitted documents for state registration of entrepreneurial activity and is engaged in it, without waiting for a decision on his issue; 3) when a person has received a refusal (legal or illegal) in state registration, but nevertheless continues to carry out entrepreneurial activities. In any case, according to the clarification of the Supreme Court of the Russian Federation, for the existence of this form of illegal entrepreneurship, it is necessary to establish the fact of the absence in a single state register for legal entities and the unified state register for individual entrepreneurs, an entry on the creation of a legal entity or the acquisition by an individual of the status of an individual entrepreneur or, conversely, the presence of an entry on the liquidation of a legal entity or the termination of an individual's activities as an individual entrepreneur (clause 3 of Resolution of the Plenum of the Supreme Court of the Russian Federation N 23).

5. The Plenum of the Supreme Court of the Russian Federation believes that under the implementation of entrepreneurial activities in violation of the rules of registration should be understood as the conduct of such activities by a business entity, which knowingly knew that violations were committed during registration, giving grounds for declaring the registration invalid (for example, they were not presented in full the volume of documents, as well as data or other information necessary for registration, or it was carried out contrary to existing prohibitions) (clause 3 of Resolution of the Plenum of the Armed Forces of the Russian Federation N 23).

6. According to the clarifications of the Plenum of the Armed Forces of the Russian Federation, the submission of documents containing knowingly false information to the body carrying out state registration of legal entities and individual entrepreneurs should be understood as the submission of documents containing such deliberately false or distorted information that led to unreasonable registration of a business entity (clause 3 of the Decree of the Plenum of the RF Armed Forces N 23).

6.1. Documents include, for example, protocols (agreements) on the establishment of a legal entity, founding documents legal entity, payment document state duty, a decision on the reorganization of a legal entity, a merger or accession agreement, a deed of transfer or a separation balance sheet, basic documents of a person registered as an individual entrepreneur, etc.

The information contained in these documents must be false, i. not correspond to reality. The guilty person must be aware of the fact of false information.

7. In accordance with clause 4 of Resolution No. 23 of the Plenum of the Supreme Court of the Russian Federation, when deciding on the presence in the actions of a person of signs of carrying out entrepreneurial activities without a special permit (license), in cases where such a permit is mandatory, the courts should proceed from the fact that certain types of activity , the list of which is determined by the Federal Law, can only be carried out on the basis of a special permit (license). The right to carry out activities for which it is necessary to obtain a special permit (license) arises from the moment the permit (license) is received or within the period specified therein and terminates upon expiration of its validity period (unless otherwise provided), as well as in cases of suspension or cancellation permits (licenses) (clause 3 of article 49 of the Civil Code).

7.1. Entrepreneurship without a license takes place when: 1) a person is engaged in activities that require licensing without applying to the licensing authorities for a relevant license; 2) the activity is carried out after the application for a license is submitted, but before a decision is made on it, or 3) after the decision of the licensing authority to refuse to issue a license, or 4) after the suspension of the license by the licensing authority, or 5) after the license is canceled by the licensing authority or by a court decision based on the application of the licensing authority, or 6) upon expiration of the license; 7) several types of activities are carried out at once, similar in nature and content, despite the fact that there is a license for only one of them; 8) the activity is carried out under a license owned by another person or organization.

7.2. The Plenum of the Supreme Court of the Russian Federation also explained that 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 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 entrepreneurial activities without a special permit (license) (clause 9 of Resolution of the Plenum of the Armed Forces of the Russian Federation N 23). It should be noted that the above decision is indisputable and not perfect, since, in addition to the guilt of a person who, of course, carries out his activities in violation of the provisions of the law - without a license, there is also guilt federal bodies- States that were required to regulate licensing conditions and did not do so. The Supreme Court of the Russian Federation lays all the blame entirely on the person engaged in entrepreneurial activity.

7.3. The Decree of the Plenum of the Supreme Court of the Russian Federation N 23 contains one more provision that is relevant to the analyzed form of illegal entrepreneurship: if federal legislation excludes the corresponding type of activity from the list of activities that are permitted only on the basis of a special permit (license), in the actions of a person , which was engaged in this type of entrepreneurial activity, there is no corpus delicti, provided for by the comment. article (p. 17).

8. Carrying out business activities in violation of licensing requirements and conditions. Licensing requirements and conditions include: 1) qualification requirements to the license applicant and licensee; 2) requirements for the compliance of the facility in which or with the help of which the type of activity is carried out, special conditions its implementation; 3) other requirements and conditions provided for by the regulations on licensing specific types of activities. Violation of at least one of the named licensing requirements and conditions, in the presence of other signs of a crime, falls under the commentary. article.

8.1. In practice, situations arise when a subject of the Russian Federation has adopted a regulatory legal act on issues arising from relations related to licensing certain types activities, in violation of their competence or in violation of the Federal Law, or when such legal regulation refers to the joint jurisdiction of the Russian Federation and the constituent entities of the Russian Federation (Article 76 of the Constitution of the Russian Federation). In this case, a person carrying out his activities without a license, or who has received a license in accordance with the specified normative act, but allowing deviations from its conditions and (or) requirements, cannot be held liable under Art. 171. In accordance with the Constitution, the Federal Law applies in this situation (clause 8 of Resolution No. 23 of the Plenum of the Supreme Court of the Russian Federation).

9. The crime is completed at the moment of inflicting major damage to citizens, organizations or the state, or from the moment the perpetrator earns a large amount of income. The concepts of major damage and income on a large scale are given in note. to Art. 169; it exceeds 250 thousand rubles. Clause 12 of Resolution No. 23 of the Plenum of the Supreme Court of the Russian Federation states: “In Article 171 of the Criminal Code of the Russian Federation, income should be understood as 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” .

10. The subjective side of illegal entrepreneurship is characterized by a deliberate form of guilt.

11. The subject of a criminal encroachment is a person who has reached the age of 16.

11.1. In accordance with paragraph 10 of the Decree of the Plenum of the Supreme Court of the Russian Federation N 23, when an organization (regardless of the form of ownership) carries out illegal business activities, liability under Art. 171 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.

11.2. If a person (with the exception of the head of an organization or a person who is permanently, temporarily or by special authority directly entrusted with the duties of managing an organization) is in labor relations with an organization or an individual entrepreneur who carry out their activities without registration, in violation of the registration rules, without a special permit (license) or in violation of licensing requirements and conditions or with the provision of knowingly false documents, then the fulfillment by this person of the obligations arising from the employment contract is not contains corpus delicti under the comment. article (clause 11 of the Decree of the Plenum of the RF Armed Forces N 23).

12. Qualifying signs of illegal entrepreneurship (part 2 of the commentary article) are: a) an organized group; b) extracting income on an especially large scale.

13. The concept of income on a particularly large scale is given in note. to Art. 169. Its amount exceeds 1 million rubles.

14. The Plenum of the Supreme Court of the Russian Federation in Decree No. 23 solved several problems on the qualification of illegal entrepreneurship in conjunction with some other articles of the Criminal Code of the Russian Federation.

14.1. If, while engaging in illegal business activities, a person illegally uses someone else's trademark, service mark, appellation of origin of goods or similar designations for homogeneous goods and in the presence of other signs of a crime under Art. 180, what he did must be qualified according to the totality of the crimes provided for in Art. 171 and 180 (para. 14).

14.2. If in the process of illegal entrepreneurial activity, production, acquisition, storage, transportation for the purpose of sale or sale of unmarked goods and products subject to mandatory labeling with excise duty stamps, special stamps or conformity marks protected from counterfeiting, committed on a large or especially large scale, are carried out persons should be qualified on the basis of the totality of crimes under Art. 171 and 171.1.

In cases where illegal entrepreneurial activity was associated with the production, storage or transportation for the purpose of sale or sale of goods and products, the performance of work or the provision of services that do not meet the requirements for the safety of life or health of consumers, the deed forms a set of crimes provided for by the relevant parts of Art. 171 and 238.

If illegal entrepreneurial activity is associated with unauthorized production, sale or use, as well as forgery of the state assay hallmark, the person's actions must be qualified according to the totality of crimes: under Art. 171, as well as Art. 181 as committed out of selfish or other personal interest (p. 15).

14.3. Fundamentally different than before, and true, decided the Plenum of the Armed Forces of the Russian Federation controversial issue on the need for additional qualification of illegal entrepreneurship under articles on tax crimes. Paragraph 16 of Decree No. 23 now states: “The actions of a person found guilty of engaging in illegal business activities and not paying taxes and (or) fees from income received as a result of such activities are fully covered by the offense provided for in Article 171 of the Criminal Code of the Russian Federation. At the same time, property, money and other valuables obtained as a result of the commission of this crime, in accordance with clauses 2 and 2.1 of part 1 of article 81 of the Code of Criminal Procedure, are recognized as material evidence and, by virtue of clause 4 of part 3 of article 81 of the Code of Criminal Procedure, are subject to conversion to state revenue with bringing in the sentence justification for the decision."

15. The acts provided for in part 1 belong to the category of crimes of minor gravity, part 2 - of medium gravity.

Another commentary on Art. 171 of the Criminal Code of the Russian Federation

1. The objective side is characterized by two forms of criminal activity.

2. Carrying out business activities without registration, i.e. when there is no entry in the Unified State Register for Legal Entities and the Unified State Register for Individual Entrepreneurs about the creation of such a legal entity or the acquisition by an individual of the status of an individual entrepreneur. Does not require state registration: a) occupation prohibited by law economic activity(for example, drug trafficking); b) the conclusion of one-time transactions of a civil law nature (for example, the production of small works from time to time under a work contract). The fulfillment of obligations under an employment contract (tutors, domestic servants, etc.), the activities of members of the bar association, private notaries are not entrepreneurship.

3. the federal law dated May 4, 2011 N 99-FZ "On licensing certain types of activities" contains a list of types of activities subject to licensing, specifies which of them are licensed at the federal level, which - by the executive authorities of the constituent entities of the federation, and also lists the types of activities, licensing which is carried out in accordance with other laws and regulations.

The right to carry out activities for which it is necessary to obtain a special permit (license) arises from the moment the permit (license) is received or within the period specified therein and terminates upon expiration of its validity period (unless otherwise provided), as well as in cases of suspension or cancellation permits (licenses) (clause 3, article 49 of the Civil Code of the Russian Federation). If a person, after the expiration of the license or its suspension, continues to engage in entrepreneurial activity, such activity should be considered as being carried out without a special permit (license).

4. Necessary condition bringing to criminal responsibility for illegal entrepreneurship is the infliction of large damage to citizens, organizations or the state, or the act committed must be associated with the extraction of large income (see note to article 169 of the Criminal Code of the Russian Federation).

If large-scale damage from the implementation of entrepreneurial activities without registration is formed due to non-payment of taxes, then liability for such activities occurs only under Art. 171 of the Criminal Code of the Russian Federation and additional qualifications under Art. Art. 198, 199 of the Criminal Code of the Russian Federation is not required.

Causing harm to health of any severity in the implementation of illegal business activities is not covered by Art. 171 of the Criminal Code of the Russian Federation and requires qualification for the totality of crimes.

5. Income is understood as 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.

Many of us periodically provide some kind of service 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 commercial activities.

However, if it is a question of 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:

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.
Entrepreneurial activity carried out without a license, if one is required.
Gross violations of licensing requirements.
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:

For activities that are not duly registered (individual entrepreneurs or LLCs), a fine is imposed in the amount of 500 to 2000 rubles.
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.
If there is a license, but the 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
If the licensing conditions are grossly violated, entrepreneurial activity can 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, it contains contradictions and inaccuracies, 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:

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 compulsory works or imprisonment for 4-6 months.
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 to the state of 80 thousand rubles 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. I must say 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.

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.
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).
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: for a serious entrepreneur, nothing is more important business reputation, and trouble with government agencies can do a disservice here.

The elements of the crime involve an infringement on statutory order of work of economic entities. The norm defines the mandatory conditions under which criminal liability occurs. In their absence, the perpetrators face only administrative punishment.

The composition of Art. 171 of the Criminal Code of the Russian Federation

The norm establishes punishment for functioning without a license, if it is obligatory, and without registration. The prerequisites for liability are:

Causing major harm to organizations, the state or citizens.
Extracting a large amount of profit.

For the imposition of punishment under Art. 171 of the Criminal Code of the Russian Federation, it is necessary to fulfill at least one of the specified conditions. The perpetrators are threatened with:

Aggravating circumstances

The norm provides for 2 grounds on which the punishment for illegal entrepreneurship is toughened. Art. 171 of the Criminal Code of the Russian Federation establishes as them the commission of an act:

organized group.
Accompanied by the extraction of income in an amount considered especially large.

In these cases, the perpetrators face:

Fine in the amount of 100-500 thousand rubles. or equal to income for 1-3 years.
Up to 5 years of forced labor.
Imprisonment for the same period.

In addition to the last punishment, the court may additionally impose a fine of up to 80 thousand rubles. or equal to the income of convicts for six months.

Art. 171 of the Criminal Code of the Russian Federation with comments

The concept of the subject of encroachment is disclosed in the explanations to Art. 169 of the code. When analyzing the signs of an act, one should take into account the recommendations of the Plenum of the Supreme Court, data on the application of Art. 171 of the Criminal Code of the Russian Federation. Judicial practice according to the norm under consideration takes into account the peculiarities of the proceedings related to the illegal work of economic entities and the laundering (legalization) of income and property acquired illegally.

Nuance

The act under Art. 171 of the Criminal Code of the Russian Federation, is characterized by five forms. All actions will be recognized as criminally punishable if one of the conditions listed in part one is met. and income are defined in the explanations to Article 169 of the Code. As a profit when applying the provisions of Art. 171 of the Criminal Code of the Russian Federation should be understood as proceeds from the sale of services, products and works during the illegal operation of the enterprise without deducting the costs incurred by the perpetrator. When determining the income derived by an organized group, it is necessary to proceed from the amount received by all participants.

Lack of registration

The Supreme Court clarified that if the register does not contain an entry on the creation of a legal entity or the acquisition of the status of an individual entrepreneur, but the entity carries out business and financial transactions, then its actions will be regarded as illegal entrepreneurship. Art. 171 of the Criminal Code of the Russian Federation provides for punishment for those who evade state registration, if its obligation is established by law. This procedure is a legal recognition of the organizational and legal form of the subject. It can act as a peasant farm, individual entrepreneur, legal entity (commercial enterprise).

Exceptions

If the perpetrators carry out activities prohibited by law that cannot be registered, liability is not provided for under Art. 171, but according to other standards. For example, the illegal manufacture of weapons, explosive devices, ammunition, components for them entails punishment under Article 223. There is no penalty under Art. 171 of the Criminal Code of the Russian Federation for persons not registered in the status of individual entrepreneurs who purchased housing for personal needs or inherited real estate (under a donation agreement) and, having provided the object for rent, received income, in a large or especially large amount, including. For such entities, liability may arise under Article 198 of the Code.

Violation of the rules of state registration

An economic entity may be held liable under the provisions of Art. 171 of the Criminal Code of the Russian Federation, if, having a certificate for one type of work, he performs another or in a different place, or in a different organizational and legal form. Violations of the rules of state registration are also considered cases where, during registration, actions knowingly for the perpetrator were committed, giving grounds to recognize the procedure as invalid. For example, the subject submitted an incomplete package of documents. It will be considered a violation of the rules to continue working with expired certificate actions. Submission to the authorized body of documentation containing deliberately false data indicates that the registration was obtained fraudulently, and the state structure was misled by papers, the forgery of which was later revealed.

No license

For the conduct of certain types of activities, the legislation provides for the obligation of the subject to obtain a permit. The licensing procedure is determined in Federal Law No. 128. The types of activities for which a permit is required include those in which harm is likely to be caused to the rights, interests, health, moral state of citizens, the security and defense of the state. Actions of the subject providing medical services or carrying out pharmaceutical practice without an appropriate license, if they caused damage to the health or death of a citizen, are qualified under Article 235 of the Code. If these consequences did not arise, but the work of the perpetrator was accompanied by the extraction of income in an especially large or large amount, or caused harm to the state, individuals or organizations, liability arises under Art. 171.

Features of granting permissions

Licenses are issued for each type of work/service to registered entities. Authorities authorized to issue permits may be local or regional authorities. The legislation establishes general rules licensing. At the same time, specific types of work are indicated, permission for which is issued exclusively at the federal level. Such activities, in particular, include the arms trade, all operations with precious metals and stones, psychotropic / narcotic compounds, and so on. Along with this, the types of work are determined, the permission for the production of which can be provided by regional authorized bodies. These include medical, real estate, veterinary activities, the provision of services filling stations etc.

Administrative responsibility

As mentioned above, in the absence of at least one mandatory condition criminal punishment is not applied to the guilty person. When carried out without state registration or a license, or in violation of the requirements established in a special permit, without causing major harm, liability arises under Art. 14.1 of the Code of Administrative Offenses. The director of a legal entity or an individual entrepreneur who submitted documentation containing deliberately false information to the authorized body, in this case, faces punishment under Art. 14.25 (part 4) of the Code of Administrative Offenses.

Subjective part

The act is committed in the presence of At the same time, the motives of the perpetrator are always selfish. The subject of the crime is a special person. It is the head of an organization or an individual entrepreneur who evades obtaining a license or state registration. It should be borne in mind that citizens, except for the director of an enterprise, who are in labor relations with a legal entity or individual entrepreneur working in violation of the law, are not subject to liability under the rule in question if they performed the duties established by the contract.

Qualifying features

In the second part of the article under consideration, two explanations of the concept of an organized group are given in article 35, part 3 of the Criminal Code. The amount of damage is considered especially large if its amount is more than 6 million rubles. When calculating the income obtained by illegal means by a group, it is necessary to proceed from the total amount extracted by all participants. In this case, the costs incurred by them are not taken into account.

Aggregate of crimes

If, within the framework of the work of the enterprise, actions are committed that contain signs of acts provided for in other articles, liability arises for all identified episodes. In particular, in the production, storage, acquisition, transportation for the purpose of subsequent sale or sale of unmarked products by an entity that does not have state registration / license, the punishment is imposed under the norm in question in conjunction with Art. 171.1 of the Criminal Code of the Russian Federation. Similarly, a violation of the procedure for the manufacture and use of hallmarks of the state standard (Article 181) or storage, production, sale of goods, performance of work, provision of services that do not meet safety requirements (Article 238) is qualified.

Difficulties in differentiating acts

In Art. 171.2 of the Criminal Code of the Russian Federation establishes liability for illegal conduct, organization of gambling outside the zones established for this. The actions of the subject in this case will be of a commercial nature. In this regard, the activity must comply with the content characteristics given in Article 2 of the Civil Code (clause 1). It follows from this that if such actions are not aimed at the systematic receipt of income, but involve the commission of one-time transactions, they do not constitute a crime under Art. 171.2. Therefore, the qualification of the act should be carried out according to other articles of the code. If one or several transactions are revealed, as a result of which a profit in an amount not reaching a large one is obtained, the perpetrator is held liable under Articles 171 (part 1) and 33 (part 3), if his intent was aimed at extracting more income.

What article is illegal business. Consequences of illegal entrepreneurial activity

Basic moments

What it is

Where to report a violation

How to write an application (sample)

What is the responsibility for violations

How can you actually prove

Amount of the fine

Legal advice under Art. 171 of the Criminal Code of the Russian Federation

Commentary on Article 171 of the Criminal Code of the Russian Federation

Another commentary on Art. 171 of the Criminal Code of the Russian Federation

Letter of the law

Administrative responsibility

Criminal liability

Tax Liability

The composition of Art. 171 of the Criminal Code of the Russian Federation

Aggravating circumstances

Art. 171 of the Criminal Code of the Russian Federation with comments

Nuance

Lack of registration

Exceptions

Violation of the rules of state registration

No license

Features of granting permissions

Administrative responsibility

Subjective part

Qualifying features

Aggregate of crimes

Difficulties in differentiating acts

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