Illegal Commercial Activity Article. What is illegal business (consequences)? What is illegal business

In accordance with applicable law Russian Federation as of 2016-2017, to an individual it is prohibited to engage in entrepreneurial activity for the purpose of generating income without registering with the tax authorities at the place of residence. In accordance with the interpretation of the Civil Code, any activity aimed at systematic profit is considered to be entrepreneurial activity.

Any type of commerce requires registration of an individual entrepreneur, payment of taxes and fees, timely reporting to the relevant authorities. Illegal activity leads to administrative and criminal liability - the imposition of fines, the initiation of criminal cases, etc. The degree of responsibility depends on the type of business, the amount of turnover, the timing of the activity and much more.

What activities are illegal entrepreneurship in 2016-2017?

Any activity of an individual whose purpose is to make a profit (even very small amounts) must be formalized in the form of entrepreneurship. Even if you sell homemade jewelry or fried sunflower seeds, this already falls under the definition of entrepreneurial activity. The degree of responsibility and the amount of fines depend on the type of activity and the amount of income received.

In 2016-2017, the activities of individuals are regarded as entrepreneurship on the following grounds:

• bulk purchases of goods;
• certificates of persons who paid for the purchase of goods or the provision of services;
• accommodation advertisements on the sale of goods, the provision of services;
• conclusion of lease agreements for the use of commercial buildings and premises;
• issuance of receipts on receipt of borrowed funds;
• conclusion of partnership agreements with suppliers of raw materials, materials, equipment.

If two or three signs from this list are identified, the tax inspectorate may interpret the activities of an individual as entrepreneurial. If an individual rents out housing, enters into contracts and carries out major sales transactions and pays personal income tax, this is within the law. And if trade transactions are repeated several times without registering an individual entrepreneur, such activity is already considered illegal business, for which fines in various amounts are threatened.

That is, some types of transactions can be carried out through the conclusion of civil law contracts, but you cannot advertise your product. In addition, most firms or individual entrepreneurs will not risk being contacted by an unlawful individual.

You can - at the place of temporary registration by contacting the relevant tax authorities.

Basic requirements of Russian legislation for registration of individual entrepreneurs in 2016-2017

In order to be eligible to carry out commercial activities on the territory of the Russian Federation, you need to follow a series of simple steps:

• determine the type of entrepreneurial activity and classify it in accordance with OKVED ( the all-Russian classifier types of economic activities);
• register as an individual entrepreneur with the tax office at the place of registration;
• to manufacture (optional requirement if you will not open a bank account and work with large companies);
• register in pension fund, social insurance funds, etc .;
• if you tear off retail point of sale, you will need (when providing services) or a buyer's corner (when selling goods). Also obligatory are the regular submission of reports on their business activities, payment of taxes and fees, the amount of which is determined by the type of individual entrepreneur and the amount of income. The big advantage of working with the Federal Tax Service is the ability to stay at home. If an entrepreneur hires workers, then he must also calculate and transfer it to the local budget.

Advice: when registering an individual entrepreneur in 2016-2017, it is better to immediately choose a wide range of types of commerce, within which you will be engaged in entrepreneurial activity. The number of types of activity affects the amount of taxes only if this type is subject to a special tax or requires obtaining permits or licenses.

On responsibility for conducting illegal business in 2016-2017

If an individual leads entrepreneurial activity illegal, then upon establishing such a fact, he faces administrative or criminal liability.

In what cases is a physical or entity brought to administrative responsibility (as of 2016-2017) for illegal entrepreneurial activity:

• Carrying out entrepreneurial activities without registering with the relevant tax authorities entails a fine of 500-2000 rubles.
• Carrying out illegal business without a license (if this activity requires the mandatory receipt of such a permit). An individual faces a fine of 2000-2500 rubles with the possibility of confiscation of manufactured goods, raw materials and materials, equipment. Fines for legal entities working illegally without a license can range from 40,000 to 50,000 rubles.
• If a special permit or license is violated while carrying out illegal entrepreneurial activity, a warning or fines may be issued to the violating entities. Individuals face a fine in the amount of 1,500-2,500 rubles, legal entities - from 30,000 to 40,000 rubles, officials of enterprises - 3,000-4,000 rubles.
• In case of gross violation of the license, individuals are punished with fines in the amount of 4,000-8,000 rubles, legal entities with fines from 100,000 to 200,000 rubles or suspension of activities for three months.

The onset of criminal liability for conducting illegal business (regulated by Article 171 of the Criminal Code of the Russian Federation) may lead to cases of economic transactions without registration of an individual entrepreneur or legal entity with illegal receipt of income over 1,500,000 rubles (large amounts) and 6,000,000 (especially large amounts). The implementation of illegal entrepreneurship in areas requiring a license (sale of tobacco or alcohol products, security services, transport services, etc.), without obtaining permits.

When committing illegal entrepreneurial activity on a large scale, an individual entrepreneur faces a fine of 300,000 rubles or a recovery in the amount of income that the individual entrepreneur received within two years of conducting commercial transactions without registration. Another punishment could be compulsory labor for up to 480 hours or arrest for 6 months. In case of illegal entrepreneurship on an especially large scale, the violator faces a fine of 100,000 - 500,000 rubles, collection of income for 1-3 years, 5 years of forced labor or 5 years of imprisonment with the need to pay 80,000 rubles or 6 months of income.

In addition to individual entrepreneurs and legal entities, individuals are also required to submit information about their income to the tax office. For failure to submit a declaration or the inaccuracy of the specified data, the subject faces a fine or compulsory labor for 1-3 years (the amount of the penalty and the term of imprisonment or forced labor are determined in accordance with the amount of amounts that were not declared and the type of activity). In order to avoid criminal liability, in case of violations on an especially large scale, the offender can pay all the amounts of fines and penalties and thus avoid forced labor or imprisonment.

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Even if you just want to sell fried seeds, sew or knit at home, calmly and legally making a profit from this, it is better to register as an individual entrepreneur, so you can avoid many problems - you will not face fines or other administrative penalties. You don’t have to do business, you just need to pay taxes on time and submit your income tax return on time.

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If your business is legal (included in the list of activities permitted in the region of opening an enterprise), but you did not register as an individual entrepreneur, the category of responsibility and the fine of an individual for entrepreneurial activity will depend on the following circumstances:

• The term for conducting shadow commercial activities until the moment of registration.
• The amount of potential income received. The profit taken to determine the fine does not have to be received by you in reality, its value is calculated theoretically based on existing evidence. So, if, according to the documents, you signed a deal for 100,000 rubles, but in fact received only 20,000, the first amount will be accepted during the consideration of the case.

Thus, in the absence of business registration, you will be held accountable for the very fact of concealing information about the conduct of business, and for non-payment of taxes on the profits received.

According to the Tax Code of the Russian Federation (ed. 19.02.18), in the case when the registration of an individual entrepreneur was carried out within a period of more than 30 days from the beginning of the operation of your enterprise, the amount of the fine is set at 10,000 rubles. When an entrepreneur was convicted of running a shadow business without the fact of registration for more than 3 months, the fine for an individual for illegal entrepreneurial activity will be 10% of potential income, but not less than 40,000 rubles. In this case, liability does not apply to cases:

• if the person conducting the activity has not reached the age of 16;
• registration was not performed as a result of extreme circumstances (unforeseen natural disasters, military conflicts, diseases requiring hospitalization or isolation);
• illegal activity was carried out three years before the fact of violation was established (by the statute of limitations).

In the presence of mitigating circumstances (personal family, compulsion to violate, difficult financial situation), the fines can be reduced at least two times. If aggravating circumstances are found (for example, if this is not the first violation), the amount of the fine is at least doubled.

Directly for non-payment of taxes on profits obtained as a result of illegal activities, two types of fines are imposed:

1. 20% of the tax amount;
2. 40% of the tax amount, if it is proven that the income was intentionally concealed.

Tax on the profits earned for the entire period of illegal entrepreneurship is also paid without fail.

Administrative fines for carrying out illegal entrepreneurship

In addition to tax liabilities, illegal commercial activities are subject to administrative fines stipulated by the Civil Code (as amended on 12/29/17). They include both the penalty for the lack of registration of an individual entrepreneur (LLC), and when carrying out activities without appropriate permits (licenses).

General provisions and amounts of possible fines

At the moment, the administrative fine for entrepreneurial activity without individual entrepreneurs, depending on the scale of the business and related circumstances, ranges from a minimum of 500 to a maximum of 2,000 rubles. In turn, responsibility for the absence of a compulsory license and violations of licensing norms implies the imposition of the following types of fines:

• for individual entrepreneurs from 2,000 to 500,000 with the possibility of confiscating the property of the enterprise (products and equipment for its production);
• for an official from 4000 to 5000 rubles;
• for a legal entity from 40,000 to 50,000 with possible confiscation.

In case of violation of the requirements of licensing norms, the following fines are additionally collected:

• for individuals in the range from 1,500 to 2,000 rubles, and in case of gross violations (parameters are set in separate order depending on the specific type of activity) from 4000 to 8000 rubles;
• for officials from 3,000 to 4,000 rubles, with extremely gross deviations from the norm from 5,000 to 10,000 rubles;
• for legal entities from 30,000 to 40,000 rubles, in case of serious violations from 100,000 to 200,000 rubles with the suspension of the enterprise.

Fines for illegal business in certain categories

In certain categories of activities, the fine for illegal entrepreneurial activity in 2018 will be significantly higher than the named amounts, and in some cases, in addition to administrative liability, criminal liability is imposed. This includes the following categories:

• Illegal gambling without registration and license (including online) outside gambling zones- from 700,000 to 1,000,000 rubles with the possibility of complete confiscation of equipment and a term of imprisonment up to 6 years.
• Organization of illegal games in gambling zones- from 2,000 to 4,000 rubles for ordinary citizens, from 30,000 to 50,000 for officials, from 500,000 to 1,000,000 for legal entities (including in case of violation of license terms).
• Entrepreneurship in the transport sector- 5,000 rubles for individuals, 100,000 rubles for individual entrepreneurs, 400,000 rubles for legal entities. In case of a repeated violation for individuals, the fine is doubled, and for other categories it remains the same, but the vehicle is confiscated.
• Sale of things (jewelry, weapons, poisonous substances) prohibited or limited by law- from 1,500 to 2,000 rubles with complete confiscation of goods for citizens not registered as an entrepreneur, also from 3,000 to 4,000 rubles for senior officials, from 30,000 to 40,000 rubles for legal entities.
• Wholesale and retail drugs- from 1,500 to 3,000 rubles for unregistered entrepreneurs, from 5,000 to 10,000 for officials and from 20,000 to 30,000 for legal entities.

In addition, illegal trade in tickets (documents for obtaining them) for the FIFA World Cup was classified in a separate category in 2018. So, resale and sale without the appropriate documents (subject to the fact of making a profit) is subject to a fine of up to 25 times the cost of the ticket sold (but not less than 50,000 rubles) for citizens, up to 30 times the cost of a ticket for officials (but not less than 150,000 rubles), as well as from 500,000 to 1,000,000 rubles for legal entities. Sale of fake tickets - from 50,000 to 70,000 rubles for unregistered entrepreneurs, from 150,000 to 200,000 rubles for officials and individual entrepreneurs, as well as from 1,000,000 to 1,500,000 rubles for legal entities, but only if there are no criminal offenses as part of the violation.

Criminal liability and fines for illegal business

If a shadow business has caused damage in large (from 100,000 to 250,000 rubles), as well as especially large (from 1,000,000 rubles), a fine for entrepreneurial activity without registration of an individual entrepreneur can be imposed within the framework of criminal liability in accordance with the Criminal Code of the Russian Federation (ed. 24.03 .eighteen). In this case, the following consequences are possible:

• A fine of up to 300,000 rubles or a two-year salary for individuals whose illegal business activities have entailed major damage. In the absence of the possibility of paying fines, correctional labor or full imprisonment for six months is assigned.
• If the above is committed by a group of persons or the damage is classified as particularly large, the possible fine ranges from 100,000 to 500,000 rubles or in the amount wages(basic income) for three years. If it is impossible to pay the amount, the fine is reduced to 80,000 rubles, but the perpetrator receives a term of imprisonment of up to five years.
• The production and storage of products in violation of legal norms are subject to a fine of up to 300,000 rubles.
• Illegal production and circulation of alcoholic beverages is subject to a fine of 2,000,000 to 3,000,000 rubles. If a group of people participates in a crime, the fine ranges from 3,000,000 to 4,000,000 rubles.
• Regular illegal sale of alcohol by an individual is subject to a fine of 50,000 to 80,000 rubles.

Prospects for tougher punishment for illegal business

According to the majority of deputies of the State Duma of the Russian Federation, one of the effective methods bringing the domestic economy out of the shadows is the toughening of penalties for carrying out illegal business, and at the moment, active work is underway in this direction. So, for example, in March 2018, a bill was submitted to the State Duma to increase fines for commercial activities without registration from the current level of 500 to 2,000 rubles, to the level of 3,000 to 5,000 rubles. The document provides for similar changes for entrepreneurs who are in no hurry to obtain licenses.

In addition, self-employed persons previously exempted from taxes, who may also not register their activities until the end of 2018, may soon find themselves in the category of illegal entrepreneurs. To solve the problem of legitimizing their activities, it was proposed to introduce a tax of 3% on income received as a result of providing services to individuals and 6% in cooperation with legal entities. If the project is approved, all self-employed citizens may be among the illegal immigrants, which will entail the above fines.

Another category of fines that Russians can expect this year is for the illegal sale of sanctioned products. It is planned that they will range from 3,000 to 5,000 for individuals, from 30,000 to 50,000 for officials and from 70,000 to 100,000 for legal entities.

Considering the question of what will be the fine for illegal entrepreneurial activity in 2018 for each specific type of business, one should take into account the whole complex of circumstances present in the case, which can mitigate or, on the contrary, burden the situation. However, you should not assume that if the profit you have received is not high and is completely spent on collateral household, you can avoid punishment.

Pentrepreneurial activity- risky economic activity, aimed at the systematic receipt of profit from the production and sale of goods, the provision of services, the performance of work. For this purpose, property, intangible assets, labor of both the entrepreneur himself and those attracted from outside are used.

Illegal business- it commercial practice, which has a permanent nature and is carried out contrary to the norms of the law.

Carrying out illegal commercial activities without being registered with the tax authorities is punishable by law. Therefore, a citizen who regularly provides services or sells goods simply needs to register his business. What punishment threatens an entrepreneur for illegal activity, we will describe in detail in our article.

Liability for Illegal Business Activity

Any illegal activity is punishable, and the nature of responsibility for the deed differs in terms of the category of “harmfulness” and harm (damage). Such a negative effect in the form of damage is inflicted on people, and other legal entities, and private entrepreneurs, and the state. Let's consider the main types of responsibility.

Criminal (CC)

The harshest and most radical type of responsibility, this is justified by the fact that it provides for serious types of punishment. This form of responsibility is enshrined in the Criminal Code. For example, he is responsible for illegal commercial business activities. Citizens should be aware that criminal liability can only arise for guilty individuals, including:

• Entrepreneurs.
• Heads, owners of legal entities.
• Actual managers or owners of an unregistered enterprise or organization.

Administrative (Code of Administrative Offenses)

Provides only penalties that are not global (not in large quantities) in nature, in particular - from 500 to 2000 rubles (the smallest type of sanctions). Legislators have provided for this type of liability in the Code of Administrative Offenses.

The amount of penalties directly depends on the presence of repetition, the relation to the offense of the entrepreneur himself, the subject of the offense, and, without a doubt, the type of offense. The main forms of such offenses are:

• Violation of licensing rules. Here, in terms of severity, two types of offenses can be distinguished: violation of the terms of the license, gross violation the terms of the license.

  Accordingly, depending on this, the sanctions will also differ. So, for the first type of violation, a fine is provided. from 1,500 to 40,000 rubles, and for the second - from 4000 to 50,000 rubles, including the possibility of suspension of activities up to 90 days.

• Lack of license. Punished with a monetary penalty from 2,000 to 50,000 rubles with confiscation of unlicensed products, as well as raw materials.
• Work without registration – from 500 to 2000 rubles... As mentioned above, the most soft look punishment.

Tax

The main purpose of registering and licensing the activities of enterprises is to replenish the budget. Such replenishment is carried out at the expense of taxes and fees. Therefore, by right, tax is the main type of responsibility.

Tax liability is material and compensatory. That is, in addition to taxes not received by the state, you will also have to pay a fine for tax evasion. Tax liability for illegal entrepreneurship is provided for in Art. 116 of the Tax Code.

Types of illegal business activities

There are several types of such illegal activity:

• Prohibited by law. This type usually includes the production, sale, transfer, storage of narcotic and psychotropic substances, the creation and sale of weapons.
• Business that is not registered in accordance with the procedure established by the state. In order to enter into relations with contractors for the purpose of buying, selling, selling, exchanging any products, providing services on a commercial basis, you must have a certain status - a legal entity or an individual entrepreneur. But, as you know, in order to obtain such a status, you need to register, that is, to give a legal form to your business. If, for example, you systematically provide paid hairdressing services at home and do not have official registration as an enterprise or entrepreneur, then know that your activity has nothing to do with the law, and appropriate measures of responsibility are provided for it.
• Lack of a license when performing licensed activities and violation of licensing rules. A license is a legal permission to do a specific business. Not every type of activity implies obtaining such permission, but there is a certain list of such types. Among the most popular are activities related to alcohol production, pharmaceuticals, medical and educational practice.
• Firm activity in violation of statutory provisions (in violation of registration rules)... The charter is the main document of the enterprise, the basis for its functioning. The charter, as the basis for the existence of the enterprise, indicates the leading and additional types activities. If the organization is engaged in any other types that are not provided for by the Charter, this can only be regarded as illegal activity.

What government bodies can reveal the fact of illegal business activity

In order to control the functioning of entrepreneurs and legal entities in the state, competence has been distributed among specialized bodies designed to protect the law and facilitate a direct flow of profit to the budget.

These bodies are engaged in monitoring the activity of entrepreneurial activity, as a result of which they sometimes reveal violations of the law in the field of entrepreneurship.

These bodies are:

1. Tax office. This is the main body that monitors the replenishment of budgetary funds in the form of taxes. In order to identify illegal activities, tax inspectorates conduct inspections, make visits, and carry out raids. The IFTS has the right to bring tax liability for violation of legislation in the field of entrepreneurship.
2. Antimonopoly Committee. A specific body created to ensure transparency and legality, freedom of competition. Their activities are aimed at establishing the integrity of relations between business entities and the purity of doing business. The Antimonopoly Service has the right to bring those responsible for violation of the law to administrative liability.
3. Consumer market supervisors. The predominant body is Rospotrebnadzor, whose main function is to protect consumer rights. They have the authority to bring to administrative responsibility. The main offenses identified by this body in the field of entrepreneurial activity include violations in the field of trade. Also, bodies of this type include services for veterinary and sanitary supervision, for supervision in health care. These bodies are the link between offenders and law enforcement agencies.
4. Police... As a law enforcement agency, it is engaged in identifying any offenses, accepting applications from citizens, initiating cases on the fact of illegal entrepreneurial activity.
5. Prosecutor's Office. Also represented by a law enforcement agency. Reveals offenses (crimes), has the right to bring to criminal responsibility. Supervises the police, is a representative of the state and appealed to the court when considering cases related to the unlawful activity of legal entities and private entrepreneurs.

Business activities that do not require licensing

There are some types of business activities for which it is not mandatory requirement registration. These types of business activities are personal in nature, mainly the provision of any services.

It is worth paying attention to the following types:

1. Tutoring, homeschooling. Any citizen can engage in tutoring without acquiring a license from the state. Tutoring can be done both as an entrepreneur and without applying for an individual entrepreneur. But it is worth noting that if a citizen is not registered as an entrepreneur, then his services cannot be systematic.
2. Cleaning of living quarters. A citizen can provide cleaning services without registering an individual entrepreneur. These services can be formalized by entering into a simple contract for the provision of services, the provider of this type of service will pay the usual standard personal income tax of 13 percent.
3. Childcare in daytime days. In the modern world, private day care centers have become popular. The implementation of this kind of activity is in the nature of individual labor pedagogical activity, which does not require a license.
4. Some agricultural services. One-time agricultural services that are not permanent in nature do not require official permission from the state. Taking a particular case, it should be noted that such a service will be the provision of land plot for rent.

Criminal liability and possible penalties

As mentioned above, the Criminal Code presupposes rather serious sanctions for carrying out illegal business activities. Criminal liability occurs:

• in the case of systematic recorded activities of illegal entrepreneurial activity;
• in the case of receiving income from illegal commercial occupation on an especially large scale;
• when causing significant damage to citizens of the Russian Federation, organizations and state interests in the course of illegal entrepreneurial activity;

When profits are acquired on a large scale, the offender may be liable in various forms, which have an alternative nature:

• pecuniary punishment up to 300,000 rubles;
• collection of the convicted person's salary (another type of income received) for a period of up to 2 years;
• arrest up to 6 months;
• work mandatory for up to 480 hours;

For a more serious violation of a criminal nature, where aggravating elements are the group commission of a crime, as well as the receipt of monetary benefits on an especially large scale (6,000,000 rubles), the following types of sanctions are provided:

• a fine from 150,000 to 500,000 rubles;
• the criminal's salary (other income) for the period from 1 to 3 years;
• imprisonment for up to 5 years with an accompanying fine of up to 80,000 rubles or recoverable income from illegal operation for a period of up to 6 months, as well as without accompanying additional penalties;

Tax liability and penalties

In connection with the changes that have occurred, today there are two types of tax offenses associated with the illegitimate activity of a private entrepreneur and organization:

• Violation of the terms of registration (application submission);
• Functioning without proper tax registration - registration.

1. Penalty for late registration with the Federal Tax Service has a fixed nature and is 10,000 rubles. According to Art. 83 Tax Code, a taxpayer is obliged to submit documents for registration within 10 days after state registration. If state registration is carried out at the location of a separate subdivision or at the location of real estate - within 30 days.
2. Entrepreneur not registered with the Federal Tax Service... If, at the time of the inspection by the tax inspectorate, a person engaged in entrepreneurship has not submitted a package of documents for the purpose of registration, then such a person bears responsibility of a tax nature. For this type of offense, a monetary penalty is assumed in the form of 10 percent of the income received by the offender from illegal activity carried out by him. The minimum fine is 40,000 rubles.

Protection against illegal business activity

If you caught a company or an entrepreneur in illegal operation, and believes that such activity harms you in a way, you always have the right to contact the control and law enforcement agencies in order to apply measures of influence and bring the offender to justice.

The most common cases of appeal are statements to the police, prosecutor's office and tax service

In terms of legislation, not all profit making can be called entrepreneurial activity.

For example, if a person gave a one-time ride to a neighbor for money or made repairs to someone one-time, this still cannot be called entrepreneurial activity.

But if a person starts to carry someone every day, hangs a "Taxi" sign on his car and stands at the station, this can already be called entrepreneurial activity.

At a minimum, such activities should be carried out on a regular basis. Read more about what illegal entrepreneurship is in

Important! Legally, any citizen of the Russian Federation can conduct business after registration with the tax authorities... If the registration was not passed, then the entrepreneurial activity is considered illegal.

How to prove illegal business activity? To prove its existence, you need to conduct a test purchase or raid... In addition, you can try to prove the existence of profit from business activities.

To submit an application, you must bring any proof of its existence... Photos, receipts (if any), audio recordings. Testimony will also work. On the basis of the application, already authorized persons will conduct a test purchase.

Now you know how to prove illegal business. Let's talk about who and where can complain.

Who can complain?

Complaining about illegal business activity may any citizen who cares about illegal business activities. A citizen who applies for illegal business activities must be adults and capable.

Where to complain?

So, you have noticed illegal business activity, where to complain? It is necessary to complain in OBEP, the tax office and the prosecutor's office.

In addition, you can contact the deputy in whose territory an illegal business is being conducted. In order to apply to the authorities, you should be sure that the business is really being conducted illegally.

To the tax

Here it is necessary to prove the fact of a criminal violation. And such a violation occurs under Article 199 of the Criminal Code of the Russian Federation. In addition, myself tax code, namely Art. 116 indicates that people who conduct an unregistered business are subject to penalties in the amount of 20% of income, but not less than 40,000 rubles. Read about fines and other types of punishment.

How to report illegal business activities to the tax office? Can be written a complaint to the tax office for illegal business. It is necessary to contact the branch on the territory of which the illegal business is actually located. The complaint to this department will be only auxiliary.

Important! The IRS will only deal with violations in this area. Areas of administrative and criminal offenses tax office will not disassemble.

Application is submitted personally... The application must be assigned a number... Consideration of the application takes place within 30 days.

To the prosecutor's office

In principle, a crime can be reported to the prosecutor's office. The prosecutor's office considers crimes in general, and economic crimes in particular.

For more details on the composition and types of crime in the field of entrepreneurship, see.

Other instances

Can contact the OBEP... All applications for economic violations are submitted here.

If necessary, the application is redirected from here to other services.

Alternatively, you can contact to the district deputy.

There are also public organizations who are fighting illegal business to the best of their ability.

We hope you now know how and where to complain about.

What documents should I provide?

Any documents that you can get hold of are provided. If you ordered a service with a cost of one amount, and the documents indicate a lower amount, provide these documents. Neighbor decide to open a barbecue on his site? Take a picture of it. You can also provide audio recordings.

More quoted photos taken on a film camera... There is also some nuance with audio recordings. The recorder can record only with a warning of the one whose speech you are recording.

Important! An unannounced recording violates the law and will not be considered in court... Any evidence must be attached to the application.

Algorithm for drawing up a statement

There is no strict algorithm for drawing up a statement. Of course, the workers help to compose it. But we will give examples of how to compose it.

As for the OBEP, then the statement will be somewhat different. To begin drawing up such a document you need from the "cap"... It should contain data such as: executive, to whom the application is addressed, data on who drew up the document, namely, full name, passport data and residence address, telephone number for communication.

The "hat" should be located in the upper right corner... In addition, it must be indicated that the applicant is familiar with the fact that for giving false testimony comes criminal liability. Under these words it is necessary put the current date and the signature of the applicant.

To the tax

Here in the application it is very important to indicate such data as the name of the applicant, his place of residence. In addition, when drawing up this document, you need to clearly and clearly state the essence of the problem.

What and when to expect an answer?

Usually a statement reviewed within 30 days from the moment the number was assigned to the submitted application. Upon application being checked... Most often, the answer is given to the applicant by the end of this period. In response, the applicant will be notified of the results of the check.

Important! The application must be assigned a number. Sometimes, this requires several working days.

Of course, if you know about the existence of an illegal business, it would be best to report it to the law enforcement officers. Anyway, citizens may suffer from such a business who decide to purchase goods and services from such organizations.

After all, no one monitors the quality of goods and services. This fact alone is enough to submit an application to the prosecutor's office, the Department of Economic Crimes and the tax service.

In addition, such a business is often criminal. Often it is illegal drug trafficking and prostitution, smuggling. This already poses a threat to society.

Desperate to make a large sum of money for state enterprise, some daredevils decide to have own business... This is a risky business, but if the outcome is positive, it brings good income.

However, the situation is not limited to one risk: starting your own business, you should first find out what obligations the state imposes on entrepreneurs of this kind, and in which case your activity will be legal.

Features of the crime

Each of us is periodically faced with the need to provide any service to other people. For example, girls often do each other's hairstyles for symbolic payment, however, such activities cannot be regarded as entrepreneurship, because a single case of selling a product (say, a dress brought from abroad) or a service rendered (for example, fixing plumbing) does not form a permanent income.

In other words, the sale of a limited amount of goods, and even with a narrow assortment, just like the casual provision of services does not lead to systematic profit.

According to Article 2 of the Civil Code, entrepreneurship should be understood as an activity carried out independently and at your own risk. The purpose of this activity is to generate a systematic income.

The signs of entrepreneurship are given in the letter of the Federal Tax Service dated 18.03.2010 No. 20-14 / 2/028463. This:

• The manufacture or purchase of goods or property with the aim of subsequently making a profit (for example, the purchase of housing or transport);
• Keeping records of operations, that is, the availability of documentation that reflects the activities of the organization;
• The presence of a relationship between the individual actions of a certain individual for a period of time, correlated with the conduct of his entrepreneurial activity;
• The systematic nature of the activity.

Courts, on the basis of the above characteristics, often prove that the activity carried out by a particular person is business, which gives grounds to bring him to justice, depending on the type. So, now you know the structure of the crime and the features of illegal entrepreneurship, let's talk about the punishment for it, for example, about the penalty for illegal entrepreneurship of individuals.

The following video contains legal advice on the issue of illegal business activities of an individual:

Responsibility for illegal business

So, having decided to start a business, a citizen is obliged to register as or individual entrepreneur(IP).

• Failure to do this, the citizen deprives himself of state protection, which is guaranteed to figures who have registered themselves as a legal entity or individual entrepreneur.
• In addition, when considering any transactions concluded by an illegal entrepreneur, he has no right to refer to the fact that he is not an entrepreneur.

It is not only civil law that applies to illegal entrepreneurs. In case of violation of the obligations established by the state for entrepreneurs, violators may be called to administrative or criminal liability.

Administrative

Article 14.1 of the Administrative Code is applied when it is possible to prove that a person was engaged in entrepreneurial activity that brought income up to 1,500,000 rubles a year, but it was not registered, contrary to the law. The violator is fined from 500 to 2000 rubles.

The main feature of doing business is the systematic income generation. In other words, if a person has performed a certain operation that brings him profit at least twice a year, we can talk about entrepreneurship. The income received once a year does not become the basis for the application of the Code of Administrative Offenses of the Russian Federation (illegal business).

As evidence that a person is engaged in business, the following facts are cited:

• Testimonies of buyers or users of the services provided by this person;
• Documents confirming payment, acts of acceptance and transfer of property, receipts, account statements, etc .;
• Advertisements and banners;
• Data on the purchase of goods;
• Information about the lease of commercial premises.

An interesting point: although profit is the main objective entrepreneurship, its absence does not cancel the application of Article 14.1, since it is not an obligatory result of the activity of an individual entrepreneur.

The following video is devoted to the discussion of improvements to the existing regulations of the Russian Federation in order to influence illegal entrepreneurship:

Criminal

A separate article is devoted to illegal entrepreneurship and in the Criminal Code of the Russian Federation - Art. 171. The first part of it stipulates the implementation of entrepreneurial activity

• without registration;
• with a significant violation of the registration rules; c) with the provision of false data to the registration authority;
• in the absence of a license, when its presence is required. If these actions cause major damage to the state, organizations or ordinary citizens or are associated with the extraction of large (more than 1,500,000 rubles) income, one of the following measures is applied to the accused:
  • (up to 300,000 rubles or equal to the maximum income for 2 years);
  • (180 - 240 hours);
  • (up to six months).

When the specified activity was carried out by an organized group, or the income was received in an especially large (more than 6,000,000 rubles) amount, 2 part 171 of article of the Criminal Code applies. The punishments here for illegal entrepreneurship are provided for the following:

• Fine (100,000 - 500,000 rubles) or withdrawal of income (for 1 - 3 years);
• (up to 5 years), supplemented by a fine (up to 80,000 rubles) or seizure of income for a maximum of six months.

It should be borne in mind that income is understood as the profit received by the illegal individual entrepreneur during the period of his activity without deducting expenses.

According to the Resolution of the Plenum of the Armed Forces of the Russian Federation No. 23 of November 18, 2004 on illegal entrepreneurship, for the application of Article 171, it must be clearly established that a person's activities fall under the definition of entrepreneurship (Article 2 of the Civil Code). If a citizen, carrying out a one-time transaction with obtaining a large income, say, from the sale of an apartment, evades paying taxes, Article 198 of the Criminal Code is applied.

Now let's look at some cases from judicial practice on illegal entrepreneurship and its consequences.

Arbitrage practice

Since only a legal entity or individual entrepreneur can act as a plaintiff or defendant in an arbitration court, a person who conducts business, but has not registered it, can only participate in sessions of courts of general jurisdiction. The question of jurisdiction is raised in the following example.

Example 1. Citizen K. filed a supervisory complaint with the Supreme Court, because he believed that when a decision was made against him in a case on administrative responsibility under Article 14.1 of the Administrative Code, the rules of jurisdiction were violated, which means that the decision itself must be canceled.

The crux of the matter was as follows. Citizen Sh. Reported that K. was carrying out illegal business activities, namely, installing double-glazed windows. Evidence was presented to the court: information about the purchase of K. 91 double-glazed windows, invoices, copies of invoices for payment of services, Flyers etc. On the basis of the materials presented, the magistrate found K. guilty. The defendant did not agree with the verdict and appealed to the district court, and then the regional one.

Example 2. Administrative cases are considered by district courts, but according to the rules of proceedings are carried out in the court of first instance. This is what happened in K.'s case: the case was heard by a district judge, and after an administrative investigation, the materials were transferred to the magistrate, who ruled that K. was guilty under Article 14.1. Thus, the Supreme Court found no grounds for declaring the decision illegal.