Punishment for entrepreneurial activity without registration. What to do for those who want to run a legal business

In accordance with current legislation Russian Federation as of 2016-2017, an individual is prohibited from engaging in entrepreneurial activities 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, entrepreneurial activity is considered to be any activity aimed at systematically generating profit.

Any type of commerce requires registration of an individual entrepreneur, payment of taxes and fees, and timely reporting to the relevant authorities. Illegal activities lead 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 considered illegal entrepreneurship in 2016-2017?

Any activity of an individual, the purpose of which is to make a profit (even very small amounts), must be formalized in the form of entrepreneurship. Even if you are selling homemade decorations or roasted 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 based on the following criteria:

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

If two or three signs from this list are identified, the tax office may interpret the activity of an individual as entrepreneurial. If an individual rents out housing, enters into contracts and carries out large sales transactions and pays personal income tax, this is within the framework of 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 of varying amounts are threatened.

That is, some types of transactions can be carried out by concluding civil contracts, but you cannot advertise your product. In addition, most firms or individual entrepreneurs will not risk being associated with an individual operating illegally.

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 have the right to carry out commercial activities on the territory of the Russian Federation, you must follow a number of simple steps:

• determine the type of business activity and classify it in accordance with OKVED (all-Russian classifier of types of economic activities);
• register as an individual entrepreneur with the tax office at your place of registration;
• produce (optional requirement if you do not open a bank account and work with large companies);
• register with a pension fund, funds social insurance etc.;
• if you open a retail outlet, you will need (when providing services) or a buyer's corner (when selling goods). It is also mandatory to regularly submit reports on your business activities, pay taxes and fees, the amount of which is determined by the type of individual entrepreneur and the amount of income. The great advantage of working with the Federal Tax Service is the opportunity to do so without leaving your 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 select a wide range of types of commerce within which you will engage in entrepreneurial activity. The number of types of activity affects the amount of taxes only if this type is taxed special fee or requires permits or licenses.

On liability for conducting illegal business in 2016-2017

If an individual conducts entrepreneurial activity illegal, then if such a fact is established, he faces administrative or criminal liability.

In what cases is an individual or legal entity brought to administrative responsibility (as of 2016-2017) for illegal business activities:

• Carrying out business activities without registration with the relevant tax authorities entails a fine of 500-2000 rubles.
• Carrying out illegal business without a license (if this activity requires mandatory receipt of such permission). An individual faces a fine of 2000-2500 rubles with the possibility of confiscation of manufactured goods, raw materials and equipment. Fines for legal entities operating illegally without a license can range from 40,000 to 50,000 rubles.
• If a special permit or license is violated during illegal business activities, the violating entities may be issued a warning or fines. Individuals face a fine of 1,500-2,500 rubles, legal entities - from 30,000 to 40,000 rubles, and 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 4000-8000 rubles, legal entities fines from 100,000 to 200,000 rubles or suspension of activities for three months.

Criminal liability for conducting illegal business (regulated by Article 171 of the Criminal Code of the Russian Federation) may entail cases of economic transactions without registration of an individual entrepreneur or legal entity with illegal receipt of income in excess of 1,500,000 rubles (large amounts) and 6,000,000 (especially large dimensions). Large administrative penalties and criminal liability may also result from illegal business in areas requiring a license (sale of tobacco or alcohol products, security services, transport services, etc.), without obtaining permits.

When committing illegal business activities on a large scale, an individual entrepreneur faces a fine of 300,000 rubles or a penalty of the amount of income that the individual entrepreneur received during two years of conducting commercial operations without registration. Another punishment may be forced labor for up to 480 hours or arrest for 6 months. In case of illegal business on an especially large scale, the violator faces a fine of 100,000 - 500,000 rubles, recovery 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 provide a declaration or unreliability of the specified data, the subject faces a fine or forced labor for 1-3 years (the amount of the penalty and the period of imprisonment or forced labor are determined in accordance with the amount of amounts that were not declared and the type of activity). To avoid criminal liability, in case of violations on a particularly large scale, the violator can pay all amounts of fines and penalties and thus avoid forced labor or imprisonment.

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Even if you just want to sell roasted seeds, sew or knit at home, calmly and legally making a profit from it, it is better to register as an individual entrepreneur, this way you can avoid many problems - you will not face fines or other administrative penalties. To carry out entrepreneurial activities, you do not have to, you just need to pay taxes on time and submit an income tax return on time.

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All types of activities that do not require registration of an individual entrepreneur are clearly stated in state legislation, so any person who wants to become financially independent can open their own business without registering an individual entrepreneur. Activities that do not require registration become more popular during periods of economic crisis; in such times, people begin to think more about developing their own business or implementing some small commercial projects.

But at the first stages, the entrepreneur is always little aware of the list of activities that do not require registration. To be competent in this matter, you need to study the list of all permitted activities, the implementation of which does not require registration.

It is worth noting that tax evasion and work without a license are always severely punished by state legislation.

• Business without registration has a number of positive characteristics:
• low level of risk;
• no threat of bankruptcy;
• the ability to combine several types of activities;
• fairly flexible nature of employment;
• minimum investment to start;

Business without registration opens up many opportunities for every person. Even a housewife, a mother on maternity leave or a young student can start developing her own business. The state does not limit people in entrepreneurial development in any way.

Legislative aspects If you decide to do own business

• , then first make sure that the type of employment you have chosen is not a business activity; such a business has the following characteristics:
• purchase or creation of property for subsequent sale for the purpose of obtaining net profit; implementation financial transactions
• that are related to the purchase or sale of goods and services;
• a clear algorithm for the sequence of business transactions;

formal relationships with clients or suppliers, sellers and intermediaries. To fully explain all legislative aspects, you need to look at the Unified state registration

individual enterprises (USRIP). If you do not find the type of activity you need in this classifier, then you can safely begin to implement your commercial plan.
Note!!! The state legislation of the Russian Federation provides for criminal liability for illegal business activities, which is regulated by Article 171 of the Code.

Be extremely careful at the start, open your business, guided by all legislative aspects. Make sure that you do not need to open an individual entrepreneur so as not to have problems with the law!

Allowed directions

• If you do not want to open an individual entrepreneur, then check out the general list of activities that do not require registration:
• work on growing and caring for agricultural plants;
• carrying out work on grinding grain crops;
• tutoring; cattle, caring for him;
• maintenance of premises (cleaning, cleaning);
• caring for people (adults, children);
• help in homework(caring for animals, cleaning and cooking, keeping the house in order, providing food for the family, etc.);
• provision of entertainment services, musical accompaniment, holding special events, weddings, anniversaries, professional dance services, circus performances, organization of dance programs;
• animator services, photo processing, photographer services, professional video filming, design processing of materials, etc.;
• breeding and selling animals, keeping adult animals in the house (applies only to cats and dogs);
• care, maintenance, training and education of domestic animals, with the exception of cattle (farm animals);
• provision of translation services various materials and texts, secretarial services, etc.;
• maintenance of instruments for measuring parameters, height, weight of people;
• maintenance and repair small items from leather, hats, various accessories, fur and other valuable products;
• provision of real estate for rent (except for long stays - more than fifteen days).

If you have any questions or difficulties in studying the permitted areas of activity, then be sure to contact the tax inspectorate for help. There they will be able to provide you with detailed advice, choose the type of employment and help you open your own business.

Payment of single tax

Despite the fact that the above types of business activities do not require registration, you will still have to contact the state tax office in order to start engaging in the chosen activity. You can start your own business without opening an individual entrepreneur only after paying a single tax, so as not to have problems with the law. An entrepreneur without registering as an individual entrepreneur must contact the regional office of the tax inspectorate at his place of residence and submit the appropriate application so that the authorities can accurately calculate the amount of the single tax in the form of a fixed payment. In the application, in addition to all basic data, you must indicate the selected type of entrepreneurial activity (type of business). The amount of the fixed payment will be influenced by two factors:

• selected type of business activity;
• location of the commercial project.

Note!!! Tax authorities calculate a fixed payment based on an individual request; all regions have different tariffs and standards, so you can only find out the exact amount of the payment at the tax office.

You will be able to open a business only after the government operation is put into effect; you will receive permission to operate after paying a single tax.

Conditions for providing benefits

The legislation of the Russian Federation guarantees state benefits when starting a business without registering an individual entrepreneur for specific social groups. The Tax Inspectorate reduces the fixed payment by twenty percent when registering a business activity for the following population groups:

• individuals who have reached a certain age (after retirement);
• taxpayers who have a disability group;
• individuals who have three or more minor children (parents or adoptive parents);
• taxpayers who support children with disabilities (up to eighteen years of age).

Note!!! Absolutely all pensioners can claim the benefit, regardless of the level of pension paid!

The state provides a twenty percent discount starting from the next month of the accounting period. That is, if you applied for the benefit in December, then it will begin to apply in January.

Immediately after this, you will be able to sell your business at a preferential individual rate, which will be assigned to you forever (or for an immediately determined period). If an individual falls under two of the above points at once, then the tax payment rate will be reduced by forty-five percent. To find out all types of business activities that can be carried out without registering an individual entrepreneur, you will need to contact the tax office for advice.

Having looked at the main types of activities, the implementation of which does not require official registration of an individual entrepreneur, you probably noticed that some of them require certain financial investments. For example, you won’t be able to do photography and editing without a professional camera and processing equipment, and event hosts can’t do without special equipment. You may be wondering what type of employment to choose?

Basically, business using professional equipment and technology is more promising and in demand. Such types of activities are more valued in the market, and besides, you always have the opportunity to create good competitiveness for your business. But it is worth mentioning the risks of this activity, which lie in the level of professionalism. But, if you have already decided to invest money in your favorite business, then you should take care of advertising your services. You can easily find clients even without opening an individual entrepreneur; you can tell people about your services on the Internet or using funds mass media. By investing a small amount of money at the start, you can provide yourself with:

• permanent and stable income;
• the opportunity to do what you love;
• flexible work schedule;
• opportunity for creative development;
• financial independence or additional income.

Types of activities that do not require investment

Open yours today small business maybe even an ordinary housewife or a young student. To start earning money on your own, you don’t have to make any investments; you can provide services even without special knowledge and skills. For example, you can start from scratch the following types of entrepreneurship:

• tutor services;
• caring for animals, walking dogs, raising puppies and kittens;
• residential cleaning, maintenance economic needs, purchasing products and more;
• care for disabled people and children, assistance in agricultural activities.

As you can see, the choice is quite wide, everyone can find something to their liking. Despite the fact that these types of activities are not as promising as the previous ones, they also have a number of significant advantages:

• absence of any risks at the start;
• constant need in the labor market;
• possibility of combining with the main activity;
• absence of barriers to entry into the market;
• relatively low competition in the labor market;
• no need for special knowledge or skills;
• the ability to set individual tariffs for services;
• lack of pressure from government agencies.

As you can see, starting your own business is not at all difficult. But do not forget that even activities that do not require investment need advertising. Building your own business strategy will allow you to easily cope with your competitors and find regular customers who will provide you with a stable income.

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Although civil law directly prohibits carrying out business activities without registering an individual entrepreneur, providing for criminal and administrative liability for violation of this obligation; the 2016 tax reform changed the legal status of unregistered citizens to self-employed and introduced tax benefits for them. Let's consider in what cases this is possible and what is required for this.

Engaging in entrepreneurial activity without registering as an individual entrepreneur

In the broad sense of the word, self-employed citizens are:

• lawyers, notaries, appraisers, patent attorneys, mediators and other citizens involved in private practice in accordance with special legislation;
• individual entrepreneurs registered in in the prescribed manner and included in the One state register individual entrepreneurs;
• self-employed citizens who do not belong to either the first or second categories, who are not registered as individual entrepreneurs and provide household/personal services to the population.

The main feature for the third category of citizens is the opportunity to engage in entrepreneurial activity without registering an individual entrepreneur only within the framework of tax legal relations, subject to compliance with the requirements of the Tax Code of the Russian Federation.

Provision of services without individual entrepreneur registration

From January 1, 2017, tax legislation allows citizens to provide services without registering as an individual entrepreneur in the field of:

• tutoring,
• childcare (nanny services),
• care for elderly citizens,
• apartment cleaning,
• housekeeping.

Services must be provided in person. Without hiring employees.

An exhaustive list of such services is given in paragraph 70 of Art. 217 Tax Code of the Russian Federation. At the same time, the legislator allows regional and local authorities to expand this list by adopting the appropriate law.

The only requirement that the legislator establishes for the possibility of not registering as an individual entrepreneur for such persons is the submission to the tax authority of a notification about the provision of such services for registration (clause 7.3 of Article 83 of the Tax Code of the Russian Federation).

If the requirement to register and provide services from the list of services provided is met, the specified person is exempt from paying personal income tax (NDFL).

We note that despite the fact that the provision of these services fully falls within the definition of entrepreneurial activity given in Art. 2 of the Civil Code of the Russian Federation, such citizens do not have to worry that they may be held accountable for failure to comply with the requirements of the law on carrying out activities without registering an individual entrepreneur.

IN in this case Civil legislation is not applicable to the sphere of tax legal relations (clause 3 of article 2 of the Civil Code of the Russian Federation, part 1 of article 2 of the Tax Code of the Russian Federation). Accordingly, the procedure for taxation and registration is carried out in accordance with the requirements of the Tax Code of the Russian Federation.

For conducting business activities without registration as an individual entrepreneur, administrative, tax and criminal liability is provided.

Each type of liability presupposes its own rules for recording violations, drawing up documents and actually holding them accountable.

According to the Civil Code of the Russian Federation, entrepreneurial activity is an independent activity carried out at one’s own risk, aimed at systematically obtaining profit from the use of property, the sale of goods, and the provision of services.

To confirm the conduct of activities, it is necessary to prove two circumstances: systematicity and profit. An activity is considered systematic if it is carried out two or more times a year. When a citizen has once sold any property or provided a service to someone, he will not be considered to be engaged in entrepreneurial activity. Likewise, if a person sells goods, including systematically (that is, more than twice), but for the same money for which he bought them, or cheaper, the transactions will not be considered entrepreneurial activity. Because there is no profit.

Let's start with administrative responsibility. It is provided for in Part 1 of Art. 14.1 of the Code of the Russian Federation on Administrative Offences. The possible fine ranges from 500 to 2000 rubles.

The decision to prosecute is made by the magistrate (Article 23.1 of the Code of Administrative Offenses of the Russian Federation). The case can be considered either at the place where the offense was committed, or at the place of residence of the individual (if he files a petition to consider the case at his place of residence). A protocol on violation, that is, conducting activities without registration, can be drawn up by: the police, the tax inspectorate, territorial bodies of the Ministry of Antimonopoly Policy, the state inspectorate for trade, quality of goods and consumer protection (Article 28.3 of the Administrative Code of the Russian Federation). In addition, a prosecutor can initiate a case of an administrative offense (Article 28.4 of the Code of Administrative Offenses of the Russian Federation). Typically, employees of one of the listed departments come to an individual with an inspection, conduct an inspection of the premises or test purchase, they discover that an individual is conducting his activities illegally, that is, without registering as an individual entrepreneur, after which a protocol is drawn up.

Operating without registration as an individual entrepreneur is a continuing offense. A citizen can be brought to justice only within two months from the date of drawing up the protocol.

Note. For carrying out business activities without registration as an individual entrepreneur, administrative, tax and criminal liability is provided.

When the protocol is drawn up incorrectly or contains contradictions, the judge must return the document to the agency that compiled it for revision. Two months is enough short term, and while the protocol is being finalized, the deadline often expires.

If the case is not considered by the judge within two months from the date of drawing up the protocol, the judge will issue a decision to terminate the administrative proceedings.

Criminal Code of the Russian Federation

Criminal liability for illegal business is provided for in Art. 171 of the Criminal Code. It occurs if, as a result of an inspection carried out by the police or the prosecutor’s office, it is proven that either the infliction of major damage to citizens, organizations or the state, or the receipt of income on a large scale, that is, in the amount of at least 250 thousand rubles. (note to Article 169 of the Criminal Code of the Russian Federation).

Given that test purchases are usually carried out for small amounts, the detection of such an offense falling under criminal liability is unlikely within the framework of a test purchase. Cases of illegal business are usually discovered during the investigation of cases of legalization of proceeds from crime. Other unregistered entrepreneurs do not need to worry about criminal liability, because they must prove receipt of income worth more than 250 thousand rubles. difficult, so the police usually open cases under Art. 171 of the Criminal Code, if there is no evidence of receiving income on a large scale.

Liability for illegal business causing damage from 250 thousand rubles. up to 1 million rubles (that is, on a large scale) is as follows: a fine of up to 300 thousand rubles. or in the amount of the salary (other income) of the convicted person for a period of up to two years, or compulsory work for a period of 180 to 240 hours, or arrest for a period of four to six months.

For illegal business that causes damage or generates income on an especially large scale, a fine of 100 to 500 thousand rubles is provided. or in the amount of the salary (other income) of the convicted person for a period of one to three years, or imprisonment for a term of up to five years with a fine of up to 80 thousand rubles. or in the amount of the salary (other income) of the convicted person for a period of up to six months. Damage or income exceeding 1 million rubles is considered especially large.

If a citizen is brought to criminal responsibility for the first time, and is also positively characterized by his neighbors at his place of work, and is not a malicious violator of public order, then, most likely, he will only be awarded a fine.

Owners of residential premises who rent them out must keep in mind that for renting out residential premises they will be subject to criminal liability under Art. 171 of the Criminal Code is impossible, regardless of the amount of rent that the investigator can prove. This was announced by the Supreme Court of the Russian Federation in the Resolution of the Plenum of the Supreme Court of the Russian Federation dated November 18, 2004 No. 23.

tax code

The Tax Code provides for liability for activities without registration in two articles at once: 116 and 117. Evasion of registration with the inspectorate is subject to a fine of 10 percent of income received, but not less than 20 thousand rubles. In the case where the activity was carried out for more than 90 calendar days, the fine will be 20 percent of the amount of income, but not less than 40 thousand rubles. (Article 117 of the Tax Code of the Russian Federation). For violation of the deadline for registration with the inspectorate, the fine will be 5 thousand rubles. or 10 thousand rubles if the delay is more than 90 calendar days (Article 116 of the Tax Code of the Russian Federation). They can only be punished under one of the articles. Let's figure out when each of them is used.

A citizen must register with the inspectorate before he begins to receive income from activities. Therefore, the period of delay for the application of the above articles should be counted from the moment of the first proven case of receipt of proceeds. According to Art. 116 will be fined if the application for state registration is submitted before the tax audit report is drawn up, but later than the day the first revenue is received. If on the date of drawing up the tax audit report the application has not yet been submitted, liability arises under Art. 117 Tax Code.

In addition to the fine for lack of state registration, inspectors have the right to assess additional taxes by calculation. The failed merchant will be assessed additional personal income tax and contributions to extra-budgetary funds. And if in the region where the individual entrepreneur operates, the activity has been transferred to UTII, and the activity of the entrepreneur falls under this regime, then instead of income tax, controllers will calculate UTII. Penalties for late payment will be added to the amount of taxes calculated by the inspectors. In addition, a fine is established for non-payment of taxes - 20 percent of the amount of additional taxes and penalties (Article 122 of the Tax Code of the Russian Federation).

Note. In addition to the fine for lack of state registration, inspectors have the right to assess additional taxes by calculation, as well as impose penalties and fines for late payment.

Taxes and fines from individuals are collected in court according to the rules provided for by the Civil Procedure Code in a court of general jurisdiction. So the decision of the controllers or the protocol alone is not enough; the culprit will pay the fine only on the basis of a court decision.

We pointed out possible sanctions that threaten individuals operating without registration. The final verdict depends on the situation, the available facts and the court's decision. Most effective method protection from inspectors - do not allow them onto your territory, especially if the activity is carried out by a citizen at home. Inspectors have the right to enter residential premises only by court decision. But inspectors can obtain information about illegal activities not only during an inspection. Of course, there is a chance of a random visit, but it is small. Basically, controllers come after receiving messages from a businessman’s competitors or complaints from offended customers. Tax inspections are collecting information about unregistered entrepreneurs. Having accumulated information, they can schedule an on-site inspection and inspect the premises and territories used to generate income. Other departments (police, prosecutor's office, Rospotrebnadzor) will come to check the unregistered entrepreneur, most likely in connection with complaints received from defrauded customers.

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Article 14.1. Carrying out business activities without state registration or without special permission (license)

1. Carrying out entrepreneurial activities without state registration as an individual entrepreneur or without state registration as a legal entity, with the exception of cases provided for in Part 2 of Article 14.17.1 of this Code, -

(as amended by Federal Law dated July 29, 2017 N 265-FZ)

(see text in previous)

shall entail the imposition of an administrative fine in the amount of five hundred to two thousand rubles.

(see text in previous)

2. Carrying out business activities without a special permit (license), if such a permit (such license) is mandatory (mandatory), -

shall entail the imposition of an administrative fine on citizens in the amount of two thousand to two thousand five hundred rubles with or without confiscation of manufactured products, production tools and raw materials; for officials - from four thousand to five thousand rubles with or without confiscation of manufactured products, production tools and raw materials; for legal entities - from forty thousand to fifty thousand rubles with or without confiscation of manufactured products, production tools and raw materials.

(as amended by Federal Law dated June 22, 2007 N 116-FZ)

(see text in previous)

3. Carrying out business activities in violation of the requirements and conditions provided for by a special permit (license) -

(as amended by Federal Law dated December 29, 2015 N 408-FZ)

(see text in previous)

entails a warning or the imposition of an administrative fine on citizens in the amount of one thousand five hundred to two thousand rubles; for officials - from three thousand to four thousand rubles; for legal entities - from thirty thousand to forty thousand rubles.

(as amended by Federal Laws dated June 22, 2007 N 116-FZ, dated July 27, 2010 N 239-FZ)

(see text in previous)

4. Carrying out business activities in gross violation of the requirements and conditions provided for by a special permit (license) -

shall entail the imposition of an administrative fine on persons carrying out entrepreneurial activities without forming a legal entity in the amount of four thousand to eight thousand rubles or administrative suspension of activities for a period of up to ninety days; for officials - from five thousand to ten thousand rubles; for legal entities - from one hundred thousand to two hundred thousand rubles or administrative suspension of activities for a period of up to ninety days.

(Part 4 as amended by Federal Law dated December 29, 2015 N 408-FZ)

(see text in previous)

Note. Lost power. — Federal Law dated 06/08/2015 N 140-FZ.

(see text in previous)

Notes:

1. The concept of gross violation is established by the Government of the Russian Federation in relation to a specific licensed type of activity.

2. A person is released from administrative liability if it is revealed that he has committed actions (inaction) containing elements of an administrative offense provided for by this article or articles 15.1, 15.3 - 15.6, 15.11, 15.25 of this Code, provided that this person is a declarant or person , information about which is contained in a special declaration filed in accordance with the Federal Law “On the voluntary declaration by individuals of assets and accounts (deposits) in banks and on amendments to certain legislative acts of the Russian Federation”, and if such actions (inaction) are related to acquisition (formation of sources of acquisition), use or disposal of property and (or) controlled foreign companies and (or) carrying out currency transactions and (or) crediting funds to accounts (deposits), information about which is contained in a special declaration.

(notes introduced by Federal Law dated 06/08/2015 N 140-FZ)

Art. 14.1 Code of Administrative Offenses of the Russian Federation. Carrying out business activities without state registration or without special permission (license)

Entrepreneurial activity without individual entrepreneur registration

The development of small businesses in our country is hampered by numerous and varied obstacles. The main ones include high tax obligations, the presence of many other additional and regular payments, etc. Taken together, all these amounts required to be paid often exceed the amount of actual profit.

In such harsh conditions, many citizens come to the conclusion that it is easier to conduct business informally, that is, without participating in the registration procedure of an individual entrepreneur. However, such activities are considered illegal in our country.

Legal regulation

Entrepreneurship can be described as a special type of activity, the main purpose of which is to regularly generate profit. This profit can be the result of work performed, services provided, or goods sold.

The current norms of the tax legislation of the Russian Federation suggest that every individual entrepreneur must be officially registered, having first gone through the registration procedure. Otherwise, if the entrepreneur ignored this step, one of the three main measures of liability will certainly be applied to him: tax, administrative and, finally, criminal.

Tax liability can be described as the simplest. In this case with responsible person a certain amount of money will be collected, equal to the amount of taxes that he was obliged to pay from the moment he began his business activity.

Russian legislation clearly defines entrepreneurial activity as independent, risky activity, the purpose of which is to generate income, and occurring regularly, that is more than twice a year. If a citizen sold something once, then this will not constitute entrepreneurship. It will also not be considered the sale of goods without making any profit, for example, for the same amount for which it was purchased. Only both of these components available allow us to talk about entrepreneurship.

What could be the fine for working without an individual entrepreneur?

The law provides for the following types of fines:

1. If business activity is carried out illegally, that is, neither an individual entrepreneur nor a legal entity is registered, administrative liability is imposed on this citizen, which entails a fine that varies from 500 to 2,000 rubles.
2. If business activity requiring a license is carried out without it, then the fine will be from two to two and a half thousand, and products that do not have a license will be confiscated.

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   Managerial positions will receive a fine of four to five thousand rubles, and products will also be confiscated. An organization that has the status of a legal entity will receive a fine for selling products without a license, which will amount to 40-50 thousand rubles.

3. If the conditions specified in the state document are violated, a fine is imposed on citizens in the amount of 1,500 to 2,000 rubles, on officials - from 3,000 to 4,000 rubles, on legal entities - 30,000 - 40,000 rubles.
4. When conditions are violated that are considered gross, a fine is imposed on citizens, persons in office and on organizations that are a legal entity in the amount of four to five thousand and 40-50 thousand rubles, respectively. In addition, this paragraph provides for the suspension of business activities.

In addition to an administrative fine for working without an individual entrepreneur or legal entity, offenders may face criminal or tax liability.

Criminal liability

This responsibility is reserved for citizens conducting business activities without registration with income on an especially large scale, from 250,000 rubles, or when this activity caused damage to other citizens, the state or registered organizations.

In order to consider this case under a criminal article, it is necessary to identify and prove the presence of large income, which can be difficult and often impossible to do.

Tax liability

10% of the profit received will be paid to the tax office by a fine for working without an individual entrepreneur.

If such activity has been carried out for some time, that is, 3 or more months, then the penalty increases to 20%. In both cases, there is a minimum fine below which it will not be possible to pay - this is twenty and forty thousand rubles, respectively.

If an entrepreneur did not have time to register my organization for tax purposes after three months , then the fine will be five thousand rubles.