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:

1. Causing major harm to organizations, the state or citizens.
2. 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 them 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:

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

In these cases, the perpetrators face:

1. Fine in the amount of 100-500 thousand rubles. or equal to income for 1-3 years.
2. Up to 5 years of forced labor.
3. 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 a record of the creation of a legal entity or the acquisition of the status of an individual entrepreneur, but the entity carries out economic 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 when, during registration, actions were committed, knowingly for the perpetrator, that give reason 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 occur, 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 by gas 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 labor relations with a legal entity or individual entrepreneurs 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.

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

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How is illegal business punished in 2019? 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.

For your information! 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;
• 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 has caused harm to health and life, or there is reason to believe that the activity poses a threat to others.

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

Video: illegal business activity

If you suspect an economic crime, you can contact the OEB. 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

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

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

shall be punishable by a fine in the amount 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 compulsory work for a term of up to four hundred and eighty hours, or by arrest for a term of up to six months.

2. The same act:

a) committed by an organized group;

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

c) expired

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

Note. Has lost its power.

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Commentary on article 171

1. The content of the elements of a crime is disclosed in the Decree of the Plenum of the Armed Forces of the Russian Federation of November 18, 2004 N 23.
2. According to Art. 2 of the Civil Code, for recognition of its entrepreneurial activity, it must contain the following essential features: a) be aimed at systematic profit from the use of property, the sale of goods, the performance of work or the provision of services, b) be carried out independently and c) at your own risk. Formal signs of legal entrepreneurship in the form of its implementation by a person registered in the manner prescribed by law as an individual entrepreneur (or as an employee of a commercial or other organization), with a license, when required by law, are not mandatory signs of a crime under the commented article. The absence of one or more of these formal conditions for the legitimacy of entrepreneurial activity makes it illegal.
In accordance with Art. 23 of the Civil Code, a citizen has the right to engage in entrepreneurial activities without forming a legal entity from the moment state registration as an individual entrepreneur, and the head of a peasant (farm) economy - from the moment of state registration of a peasant (farm) economy. A legal entity is subject to state registration (Articles 49 and 51 of the Civil Code).
According to Art. 3 of the Federal Law of 04.05.2011 N 99-FZ "On Licensing certain types activities” (as amended on July 28, 2012) licensing bodies are authorized federal executive bodies or their territorial bodies, and in case of transfer of powers Russian Federation in the field of licensing authorities state power of the constituent entities of the Russian Federation, executive authorities of the constituent entities of the Russian Federation that carry out licensing.
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SZ RF. 2011. N 19. Art. 2716; RG. 2011. No. 160; SZ RF. 2011. N 43. Art. 5971; N 48. Art. 6728; 2012. N 26. Art. 3446; N 31. Art. 4322.

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

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

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

Article 171 Illegal business

Commentary on article 171

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

More and more people are engaged in entrepreneurial activity today. There is a certain procedure for starting any business, the legislative framework and responsibility for violation of the law. Increasingly, cases of illegal business activity or fraud are emerging.

What is illegal business activity

Illegal entrepreneurship is the implementation of entrepreneurial activities in violation of the law. The main criteria are: lack of registration, violation of registration rules, lack of a license, provision of false information to the tax authorities.

Illegal activities are usually aimed at obtaining maximum profit bypassing the tax authorities.

Each person sells something or provides services during the period of his life. It would seem that there is nothing illegal in the sale of used equipment, clothing, real estate. Someone can do a friend's hair at home or fix a car. But if you do it all the time, then it is illegal business.

The actions of one person will in no way affect the formation of the state economy, and if you bring all the illegal figures together, this causes considerable damage to the state and social sphere.

The law is unified, non-compliance with it leads to criminal, administrative and tax liability, which is provided for both for an illegally functioning large corporation, and for a person engaged in the systematic sale of vegetables on the market.

Types of illegal business activities

Illegal business is divided into three types:

1. Commercial activity without registration And . A person constantly carries out certain activities: provides services, sells products. This is usually the only source of income, but the tax authorities and Pension Fund no deductions are made. The most striking common example is the rental of apartments by private individuals. Real estate is rented on a paid basis, but in tax office activity is not recorded.
2. Entrepreneurship without a license, if so provided by law. There are groups of goods and services for which you need to purchase a license: alcohol and tobacco products, cosmetic and medical services. The license costs a lot of money. Therefore, many entrepreneurs are engaged in business either without a license, at their own peril and risk, or provide services at home.
3. Conducting business activities in violation. For example, an entrepreneur submits documents to open one business, say, a household chemicals store, but actually opens a hairdresser or cafe. It happens that the address in registration documents does not match the actual location of the production premises.

All this can be attributed to illegal business.

Complaints about illegal business

Everyone knows that you need to pay taxes, but deliberately refuse to do so. Many motivate this by saying that the taxes are too high, the income from the business is not constant, you need to somehow survive. Here it is necessary to divide illegal figures into two categories.

If a person sells children's things for a small price, for example, or sells a sweater knitted by oneself, this can hardly be called illegal activity. But if someone starts providing cosmetic services at home, without having necessary conditions and corresponding registration, then this is already an illegal activity.

A complaint about illegal business can be filed with the Department of Economic Security, the prosecutor's office, the police or the tax office. At the same time, you need to understand that words cannot be sewn into deeds, evidence is needed.

First, evaluate the scale of the deed. You should not run to the police or the tax office if your neighbor sold a bucket of potatoes on the market. But if a whole beauty salon has settled in one of the apartments, and there is no end to visitors, it is worth signaling to the relevant authorities.

If you yourself have become a victim of an illegal business: bought counterfeit products or used paid service, resulting in harm to your health, you can freely initiate a complaint with the tax office by providing checks and certificates.

Complaint to the tax office

If you have reason to file a complaint against an illegal businessman, you must write an application to the tax office. There is no established pattern. The application must include the following information:

1. Surname and initials of a person engaged in illegal business, and what is its violation. For example, the lack of a license.
2. What is the business: cosmetology, repair of objects, construction or other.
3. What time is the activity.
4. It is necessary to register a request for the intervention of the tax service.
5. A package of documents as evidence.

Important! The tax service will accept the application if you provide the fact that the entrepreneur received money. Perhaps you have a receipt, contract or a copy of the document.

Punishment for illegal business

Criminal prosecution against an illegal businessman occurs most often for repeated violations:

• for systematic business without necessary registration;
• for receiving money from illegal business in especially large amounts;
• for causing material damage to the state and citizens during illegal activities, or causing harm to health.

According to article 171 of the Criminal Code of the Russian Federation “Illegal business”, punishment occurs in the following cases:

1. If a businessman worked without registration and a license, as a result of which great damage was caused to the state, organization or citizens. The activist shall be punished with a fine of up to three hundred thousand rubles or compulsory work up to four hundred and eighty hours. In some cases, arrest is provided for up to six months.
2. For carrying out the same activity by a group of persons, causing significant damage to the state or citizens, a businessman will be punished in the form of a fine of one hundred to five hundred thousand rubles, forced labor up to five years, imprisonment up to five years with a fine of eighty thousand rubles.

Additional Information. Article 171 of the Criminal Code of the Russian Federation is used extremely rarely, since to prove that the entrepreneur receives big income, very difficult.

Other types of liability of individuals and legal entities

Criminal liability for an illegal act comes into force in the event of damage to the state or social society in the amount of one and a half million rubles and more. In all other cases, administrative liability arises and penalties are applied, the amount of which depends on the degree of violation:

• If the entrepreneur does not register his activity, a fine in the amount of from five hundred to two thousand rubles.
• For the implementation of activities without a license, a fine from two to fifty thousand rubles with the withdrawal of all products. The most widespread is the illegal sale of alcohol.
• Violation of the terms of the license in the process of implementing a business entails a fine from one and a half to forty thousand rubles. For gross violation four to fifty thousand rubles with termination of activity up to 90 days.

What kind of punishment to apply is determined by the court. If the entrepreneur did not take care of acquiring a license to conduct his business, then such a violation is considered the most serious. In this case, serious damage to the health of consumers can be caused.

Administrative punishment is carried out not only for illegal work, but also for the use of other people's logos, copyright infringement, deception of customers, and the sale of fakes. Get more information about the responsibility of the IP -.

Illegal business and tax services

The tax authorities apply penalties in the form of fines for the illegal activities of entrepreneurs, relying on articles 116 and 117 of the Tax Code. Many believe that if the profit from the systematic sale of products or services is minimal, then this is not punishable.

In reality, it looks quite different. If you, for example, implement via social media products handmade, and they send you cash on delivery for this, it is better to register yourself as an individual entrepreneur, otherwise you cannot avoid tax prosecution. The amount of the fine depends on the type of violation:

1. If the entrepreneur has not registered his activity with the tax office, then the amount of the fine is 10% of all income received by him, but not less twenty thousand rubles. Such punishment is applied to entrepreneurs who, at the time of the detected violation, had never filed an application for registration with the tax authority.
2. If the illegal activity continues for more than ninety days, then the amount of the fine here will be 20% of all profits, but not less forty thousand rubles.
3. If during the inspection it turns out that the entrepreneur registered later than he began to operate in the business sector, a penalty for late registration is provided. Here the fact of receiving the first profit is established. For failure to register up to ninety days, the fine will be five thousand rubles over ninety days ten thousand rubles respectively.

The tax service, in addition to penalties, can make an additional accrual of lost taxes for the time of illegal work. A businessman will be forced to pay income tax on the entire amount that the tax authorities could prove. Penalties for missed tax payments and a penalty for non-payment of them will be 20% of the amount of additional accrued profit.

Important! The tax service has the right to charge fines and penalties, and the punishment is established by a court decision on the basis of current legislation.

What is important to know about illegal business (video)

Let's watch a short video where an experienced lawyer talks in detail about the illegal activities of citizens and gives examples. What consequences and punishment await the entrepreneur for illegal activity:

Taxes on business income are quite high today. Many entrepreneurs after paying taxes remain at a loss, so they work without registration. You need to understand that sooner or later you will have to pay not only taxes, but also fines. Before starting any business, calculate everything in advance, and do not delay registration.

• administrative (penalties here range from 500 rubles and reach 2000);
• criminal (isolation from society for a certain period, cash payments from the income of the perpetrator, arrest, compulsory work);
• tax (in case of identified violations, mandatory payments are provided from the amounts received in the amount of 10%, but not more than 20,000 rubles, as well as 20% if the business has been carried out for more than three months).

law enforcement agencies

The following authorized state structures can identify the implementation of a business that is not duly registered:

• police;
• tax office;
• prosecutor's office;
• antimonopoly service;
• trade inspection.

The fact of violation of the law must be recorded by the inspection bodies in the protocol. In addition, no more than two months should pass from the moment of detection and suppression of such an offense as illegal entrepreneurial activity. An individual in this situation can only be punished by a court decision.

Illegal business as a criminal act

In this case, the person may be under Art. 171 of the Code of Atrocities. It occurs only if law enforcement agencies reveal that a person has received large amounts of income, i.e. not less than 250,000 rubles. At the same time, it is quite difficult for the police to catch a person in an illegal business, because this requires a test purchase for large amounts of money, which is quite problematic. That is why, without sufficient evidence to open a case, it will not be initiated.

Criminal liability occurs for causing especially in the amount of 250,000 or more, and only after that commerce is defined as illegal entrepreneurial activity. The punishment for an individual (2016) is the following:

• a fine in the amount of up to 300,000 rubles or from the income of the perpetrator for a period of up to 2 years;
• compulsory work;
• arrest.

If a commercial activity carried out outside the law has caused damage on a very large scale, then the penalties here range from 100,000 rubles and reach 500,000. In addition, the guilty person may be sentenced to isolation from society for up to five years, but with the lowest cash payments.

It is with such consequences that (RF) ends. Therefore, for citizens engaged in commercial activities that bring them a steady income, it is best to register with the tax office at the place of residence as an individual entrepreneur and pay contributions from the business to state income.

Responsibility under the Code of Administrative Offenses

Provides a fine of 500 rubles and up to 2000 for illegal business activities. The case of bringing to administrative responsibility is considered by the justice of the peace. This can take place at the place of the offense or on the territory of the citizen's residence, if he reports it. When imposing a fine, its amount will depend on whether the person committed a misdemeanor for the first time or has already been involved in illegal business.

There are several types of offenses in the Code of Administrative Offenses:

• work without a license and violation of the rules for its use;
• commercial activity without tax.

Of course, the amount of the fine will depend on the specific case. Operating without a special permit can be a more serious violation of the law than operating without registration. That is why fines are always appointed by the court in the study and consideration of the specific circumstances of the case. Law enforcement agencies, trade inspection and the antimonopoly service can only reveal such an offense as illegal business activity. An individual is punished by the Code of Administrative Offenses in the form of a fine, which will be paid by a person only on the basis of a court decision.

Sanctions

If a person is engaged in business and has not registered as an individual entrepreneur in the prescribed manner, then this is considered by the tax authorities as illegal entrepreneurial activity. An individual (2016) will be punished in the form of paying a fine in the amount of 20,000 rubles to 40,000. If considered as a percentage, this is from 10 to 20% of all income. In case of non-compliance with the terms of registration with the inspection, an unscrupulous businessman faces a fine of 5,000 to 10,000 rubles.

Protection

If a citizen has received material damage from the implementation of a business that is illegal, he can personally apply to law enforcement agencies in order for the violator to be held accountable. First of all, the tax inspectorate is interested in the fact that there are as few illegal merchants as possible. As already known, the Tax Code of the Russian Federation provides for liability in the form of payment of considerable fines for illegal entrepreneurs who long time carry out their business without certain documents.

The illegal entrepreneurial activity of an individual is always aimed at obtaining a permanent profit from the provision of services or the sale of goods. Such a business is not properly registered with the tax office. This entails the onset of unpleasant consequences in the form of fines, and in special cases, imprisonment for the guilty person. Therefore, citizens who are faced with illegal commerce must necessarily report this to law enforcement agencies in order to protect themselves and their loved ones from buying low-quality items, products and services.

Registration

In order for the activity of an individual aimed at obtaining a permanent profit to be completely legal, he needs to register with the tax office at the place of residence as an individual entrepreneur. To do this, you must provide the following papers:

• written statement;
• check for payment of state duty;
• the passport;
• TIN and its photocopy.

Also, a person needs to decide on the tax system. This must be done in order to make paying contributions from the business easier and in a smaller amount. If all the documents are collected and submitted to the inspection, then the registration of the IP certificate will take only a few days. It is necessary for a citizen to perform these actions in order not to pay a fine for illegal business activities in the future, as well as to save his time and money.

Varieties

Not every activity for which citizens pay money can be considered entrepreneurial. A person can earn income from:

• use of their property (this may be the rental of housing or transport for rent for a day);
• selling things - products, household appliances, furniture;
• providing services - hairdressing, massage, cosmetic.

Even if a woman made her friend's hair and received money from her for it, she is not obliged to immediately go to the tax office and register as an individual entrepreneur. Now, if this will be her constant occupation, bringing stable income, then in this situation it will be necessary to register. Otherwise, such a business is an illegal entrepreneurial activity, the punishment for which can be up to several thousand rubles.

Arbitrage practice

It is quite difficult and not always possible for law enforcement agencies to identify unregistered merchants. But sometimes in practice there are situations when buyers who have received low-quality goods themselves come to the police or the tax service.

An example from the case file:

A citizen asked her friend to help her make a beautiful and modern renovation in the kitchen and bathroom. The latter agreed, because she is a professional plasterer-painter and receives for such "covens" good income, although it does not officially work anywhere and is not registered as an individual entrepreneur.

After the woman completed her work, the customer asked her to whitewash the ceiling again, because it was not white and clean enough. The citizen did not agree, took the money and left. The customer applied to the tax office with a statement about bringing the latter to responsibility for an unregistered business and provided evidence that apartment renovation is the main income of her friend.

The tax inspectorate drew up a protocol, on the basis of which the court decided to hold the citizen liable, which implies a fine as a punishment to an individual for illegal business activities. In addition, the violator had to register as an individual entrepreneur within five days.

In this example, it can be seen that the woman was simply carrying out illegal commercial activities using her own work skills and abilities. But she did not want to pay taxes to the state, so she was fined by the court for misconduct.

If a citizen constantly carried out poor-quality repairs in residential premises, as well as organizations and enterprises where the amount of income was considered impressive and reached, for example, 300 thousand rubles, then the guilty person could be held accountable for such a criminal act as illegal business activity under Art. . 171 of the Criminal Code.