Illegal business activity article. Illegal entrepreneurship

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Illegal business activity article. Illegal entrepreneurship - judicial practice

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

1. Implementation entrepreneurial activity without registration or without a license in cases where such a license is required, if this act caused major damage to citizens, organizations or the state or was associated with the extraction of income on a large scale, except for the cases provided for in Article 171.3 of this Code -

shall be punishable by a fine in the amount of up to three hundred thousand rubles or in the amount wages or other income of the convicted person for a period of up to two years, or compulsory work for a period of up to four hundred eighty hours, or arrest for a period of up to six months.

2. The same act:

a) committed by an organized group;

b) associated with the extraction of income on a particularly large scale;

c) has become invalid, -

shall be punishable by a fine in the amount of one hundred thousand to five hundred thousand rubles, or in the amount of the wages or other income of the convicted person for a period of one to three years, or by forced labor for a term of up to five years, or by imprisonment 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. Lost power.

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

1. The commented article establishes the TOS only if we're talking about on business activities that, in principle, can be registered. According to the explanation of paragraph 1 of the Resolution of the Plenum of the Armed Forces of the Russian Federation No. 23, when deciding whether a person’s actions contain signs of a crime under Art. 171, the courts should find out whether these actions correspond to those specified in paragraph 1 of Art. 2 of the Civil Code are signs of entrepreneurial activity aimed at systematically obtaining profit from the use of property, sale of goods, performance of work or provision of services, which is carried out independently at its own risk by a person registered in the manner prescribed by law as individual entrepreneur.

1.1. In cases where a person not registered as an individual entrepreneur acquired residential premises or other real estate for personal needs or received it by inheritance or under a gift agreement, but due to the lack of need to use this property, temporarily leased it or rented it out and as a result of such a civil transaction, he received income (including in a large or especially large amount), what he did does not entail a criminal offense for illegal entrepreneurship. If the specified person evades paying taxes or fees on the income received, his actions, if there are grounds for this, contain signs of a crime under Art. 198 (clause 2 of the Resolution of the Plenum of the Armed Forces of the Russian Federation No. 23).

If a person is engaged in prohibited activities, the penalty is imposed directly for these criminal acts, for example, for human trafficking, illegal manufacturing of weapons, illegal production of narcotic drugs, psychotropic substances or their analogues, etc. Moreover, in cases where a person, with the goal of generating income, is engaged in illegal activities, responsibility for which is provided for by other articles of the Criminal Code of the Russian Federation (for example, illegal manufacture of firearms, ammunition, sale of narcotic drugs, psychotropic substances, their analogues), the offense committed by him is additionally qualified according to comment. is not required by the article (clause 18 of the Resolution of the Plenum of the RF Armed Forces No. 23).

2. The objective side of the crime is illegal entrepreneurship, i.e. in engaging in proactive independent activities, carried out at one’s own risk and aimed at systematically obtaining profit from the use of property, sale of goods, performance of work or provision of services, unauthorized, not on legal grounds.

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

4. Carrying out business activities without registration occurs: 1) when a person is engaged in business activities without forming a legal entity or creates a commercial organization without applying for registration to the federal executive authorities; 2) when a person has submitted documents for state registration of entrepreneurial activity and is engaged in it, without waiting for a decision to be made on his issue; 3) when a person has been refused (legal or illegal) state registration, but nevertheless continues to carry out business activities. In any case, as explained by the Armed Forces of the Russian Federation, for the existence of this form of illegal entrepreneurship, it is necessary to establish the fact that there is no record in the unified state register for legal entities and the unified state register for individual entrepreneurs about the creation of a legal entity or the acquisition by an individual of the status of an individual entrepreneur, or, conversely, the presence records of liquidation of a legal entity or termination of activities individual as an individual entrepreneur (clause 3 of the Resolution of the Plenum of the Armed Forces of the Russian Federation No. 23).

5. The Plenum of the Armed Forces of the Russian Federation believes that the implementation of business activities in violation of the registration rules should be understood as the conduct of such activities by a business entity that was aware that violations were committed during registration that give grounds for declaring the registration invalid (for example, they were not presented in full the volume of documents, as well as data or other information necessary for registration, or it was carried out contrary to existing prohibitions) (clause 3 of the Resolution of the Plenum of the Armed Forces of the Russian Federation No. 23).

6. According to the explanations of the Plenum of the Armed Forces of the Russian Federation, the submission to the body that carries out state registration of legal entities and individual entrepreneurs of documents containing knowingly false information should be understood as the submission of documents containing such knowingly false or distorted information, which entailed the unjustified registration of a business entity (Clause 3 of the Resolution of the Plenum of the Armed Forces of the Russian Federation No. 23).

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

The information contained in these documents must be false, i.e. not true. The guilty person must be aware of the fact that the information is false.

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

7.1. Carrying out business without a license occurs when: 1) a person engages in activities that require licensing without applying to the licensing authorities for the appropriate license; 2) the activity is carried out after the application for a license is submitted, but before a decision is made on it, or 3) after receiving a decision from the licensing authority to refuse to grant a license, or 4) after the license has been suspended by the licensing authority, or 5) after the license has been revoked by the licensing authority or by a court decision based on an application from the licensing authority, or 6) upon expiration of the license; 7) several types of activities are carried out at once, similar in nature and content, despite the fact that there is a license for only one of them; 8) the activity is carried out under a license owned by another person or organization.

7.2. The Plenum of the Armed Forces of the Russian Federation also clarified that if federal law allows engaging in business activities only with a special permit (license), but the procedure and conditions were not established, and a person began to carry out such activities in the absence of a special permit (license), then the actions of this person, associated with the extraction of income on a large or especially large scale or with causing major damage to citizens, organizations or the state, should be qualified as carrying out illegal business activities without a special permit (license) (clause 9 of the Resolution of the Plenum of the Armed Forces of the Russian Federation No. 23). It should be noted that the above decision is not controversial and not impeccable, since, in addition to the guilt of the person, of course, carrying out his activities in violation of the provisions of the law - without a license, there is also the guilt of the federal authorities - the state, which were obliged to regulate the licensing conditions and did not do so. The Armed Forces of the Russian Federation places all the blame entirely on the person engaged in entrepreneurial activity.

7.3. Resolution of the Plenum of the Armed Forces of the Russian Federation No. 23 contains one more provision that is relevant to the analyzed form of illegal entrepreneurship: if federal legislation excludes the corresponding type of activity from the list of types of activities, the implementation of which is permitted only on the basis of a special permit (license), in the actions of a person who was engaged in this type of business activity, there is no corpus delicti, as provided for in the comment. article (clause 17).

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

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

9. The crime is completed at the moment of causing large damage to citizens, organizations or the state, or from the moment the perpetrator extracts a large amount of income. The concepts of major damage and large-scale income are given in the note. to Art. 169; it exceeds 250 thousand rubles. Paragraph 12 of the Resolution of the Plenum of the Supreme Court of the Russian Federation No. 23 states: “Income in Article 171 of the Criminal Code of the Russian Federation should be understood as proceeds from the sale of goods (work, services) during the period of illegal business activity without deducting expenses incurred by a person related to the implementation of illegal business activity.” .

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

11. The subject of a criminal offense is a person who has reached 16 years of age.

11.1. In accordance with paragraph 10 of the Resolution of the Plenum of the Armed Forces of the Russian Federation No. 23, when an organization (regardless of its form of ownership) carries out illegal business activities, it is liable under Art. 171 is subject to the person who, by virtue of his official position permanently, temporarily or by special authority, the responsibilities for managing the organization were directly assigned (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 the person actually performing the duties or functions of the head of the organization.

11.2. If a person (with the exception of the head of an organization or a person who is permanently, temporarily or by special authority directly entrusted with the responsibilities of managing an organization) is in an employment relationship with an organization or individual entrepreneur that carries out its activities without registration, in violation of registration rules, without special permit (license) or in violation of licensing requirements and conditions or with the provision of knowingly forged documents, then the fulfillment by this person of the duties arising from the employment contract does not contain the corpus delicti provided for in the comment. article (clause 11 of the Resolution of the Plenum of the Armed Forces of the Russian Federation No. 23).

12. The qualifying signs of illegal entrepreneurship (Part 2 of the commentary article) are: a) an organized group; b) generating income on a particularly large scale.

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

14. The Plenum of the RF Armed Forces in Resolution No. 23 resolved several problems regarding the qualification of illegal entrepreneurship in conjunction with some other articles of the Criminal Code of the Russian Federation.

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

14.2. If, in the course of illegal business activities, the production, acquisition, storage, transportation for marketing purposes or sale of unmarked goods and products subject to mandatory marking with excise tax stamps, special stamps or marks of conformity protected from counterfeiting are carried out, committed on a large or especially large scale, actions persons must be classified according to the totality of crimes provided for in Art. 171 and 171.1.

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

If illegal business activity involves unauthorized production, sale or use, as well as counterfeiting of a state hallmark, the person’s actions must be classified as a set of crimes: under Art. 171, as well as under Art. 181 as committed out of selfish or other personal interest (clause 15).

14.3. Fundamentally different than before, and rightly so, the Plenum of the RF Armed Forces decided controversial issue on the need for additional qualification of illegal entrepreneurship under articles on tax crimes. Paragraph 16 of Resolution No. 23 now states: “The actions of a person found guilty of engaging in illegal business activities and failing to pay taxes and (or) fees on income received as a result of such activities are fully covered by the crime provided for in Article 171 of the Criminal Code of the Russian Federation. At the same time, property, money and other valuables obtained as a result of the commission of this crime, in accordance with paragraphs 2 and 2.1 of part 1 of Article 81 of the Code of Criminal Procedure, are recognized as material evidence and, by virtue of paragraph 4 of part 3 of Article 81 of the Code of Criminal Procedure, are subject to conversion to the state’s revenue with the inclusion of a sentence justification for the decision."

15. Acts provided for in Part 1 belong to the category of crimes of minor gravity, Part 2 - of medium gravity.

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

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

2. Carrying out business activities without registration, i.e. when there is no entry in the Unified State Register for legal entities and the Unified State Register for individual entrepreneurs about the creation of such a legal entity or the acquisition by an individual of the status of an individual entrepreneur. Does not require state registration: a) engaging in economic activities prohibited by law (for example, illegal drug trafficking); b) concluding one-time transactions of a civil law nature (for example, occasionally carrying out small works under a contract). It is not entrepreneurship to perform duties employment contract(tutors, domestic servants, etc.), activities of members of the bar, private notaries.

3. Federal Law No. 99-FZ of May 4, 2011 “On licensing of certain types of activities” contains a list of types of activities subject to licensing, specifies which of them are licensed at the federal level, which by the executive authorities of the constituent entities of the federation, and also lists types of activities that are licensed in accordance with other laws and regulations.

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

4. A necessary condition bringing to criminal liability for illegal business is causing major damage to citizens, organizations or the state, or the act committed must be associated with the extraction of large income (see note to Article 169 of the Criminal Code of the Russian Federation).

If major damage from carrying out business activities without registration is caused by non-payment of taxes, then liability for such activities arises only under Art. 171 of the Criminal Code of the Russian Federation and additional qualifications under Art. Art. 198, 199 of the Criminal Code of the Russian Federation is not required.

Causing harm to health of any severity while carrying out illegal business activities is not covered by Art. 171 of the Criminal Code of the Russian Federation and requires qualification according to the totality of crimes.

5. Income is understood as proceeds from the sale of goods (work, services) during the period of illegal business activity without deducting expenses incurred by the person related to the implementation of illegal business activity.

1. Carrying out business activities without registration or without a license in cases where such a license is required, if this act caused major damage to citizens, organizations or the state or is associated with the extraction of income on a large scale, except for the cases provided for in Article 171.3 of this Code, -

shall be punishable by a fine in the amount of up to three hundred thousand rubles, or in the amount of the wages or other income of the convicted person for a period of up to two years, or by compulsory labor for a term of up to four hundred 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 a particularly large scale;

c) has become invalid, -

Note. Lost power.

Commentary to Art. 171 of the Criminal Code of the Russian Federation

According to Art. 3 Federal Law dated 05/04/2011 N 99-FZ “On licensing of certain types of activities” (as amended on 07/28/2012) licensing bodies are authorized federal executive authorities or their territorial bodies and in the event of the transfer of the powers of the Russian Federation in the field of licensing to the state authorities of the constituent entities of the Russian Federation, the executive authorities of the constituent entities of the Russian Federation that carry out licensing.
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NW RF. 2011. N 19. Art. 2716; RG. 2011. N 160; NW 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. Thus, licensing of educational activities is provided for in Art. 6 of the Federal Law of December 29, 2012 N 273-FZ “On Education in the Russian Federation” and is carried out by the federal executive body exercising the functions of control and supervision in the field of education (Rosobrnadzor), or by the executive body of the constituent entity of the Russian Federation exercising the delegated powers of the Russian Federation in the field of education.
———————————
RG. 2012. 30 Dec. Comes into force on September 1, 2013. Until this 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 can also be local governments, for example, in cases of issuing a license to operate retail sales alcohol products. Article 18 of the Federal Law of November 22, 1995 N 171-FZ “On state regulation of the 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 constituent entities of the Russian Federation in the manner established by them subject to the provisions of this Federal Law, only to organizations. The authority to license the retail sale of alcoholic beverages may be transferred by a subject of the Russian Federation to local government bodies in accordance with Art. 7 of the said Federal Law.
———————————
NW 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; N 52 (part 1). Art. 6450; 2010. N 15. Art. 1737; 2011. N 1. Art. 42; N 27. Art. 3880; RG. 2011. N 159, 161; SZ RF 2012. N 26. Art. 3446; 2012. N 31. Art. 4322; RG. 2012. N 301.

2. Carrying out business activities without registration will take place only in cases where the Unified State Register of Legal Entities and the Unified State Register of Individual Entrepreneurs does not contain a record of the creation of such a legal entity or the acquisition by an individual of the status of an individual entrepreneur or contains a record of the liquidation of a legal entity or termination of the activity of an individual as an individual entrepreneur.

3. If federal law allows engaging in entrepreneurial activities only with a special permit (license), but the procedure and conditions were not established, and a 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 in on a large or especially large scale or causing major damage to citizens, organizations or the state, should be qualified as carrying out illegal business activities without special permission (license).

4. If 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 business activity do not contain the corpus delicti provided for by the commented article.

5. In the commented article, income is understood as revenue from the sale of goods (work, services) during the period of illegal business activity without deducting the expenses incurred by the person related to the implementation of illegal business activity.

6. As a constitutive, but at the same time alternative to large-scale income, a sign of the objective side of the crime in question, the legislator indicated the infliction of large-scale damage by the act. There may be cases when such damage is actually caused and at the same time is not a sign of another crime. For example, non-payment of fees for registration and obtaining various licenses can be considered as damage. However, to qualify under the article under discussion, it is necessary that such damage could be regarded as major, i.e. exceed 1 million 500 thousand rubles. (see note to Article 169 of the Criminal Code). Based on clause 16 of the Resolution of the Plenum of the Armed Forces of the Russian Federation dated November 18, 2004 N 23, unpaid taxes on income received from illegal business activities can be considered damage.

7. The subjective side is characterized by both direct and indirect intent. In the text of the commented article there is no indication of a selfish motive, but its establishment is implied on the basis that entrepreneurial activity, including illegal ones, is necessarily aimed at systematically obtaining 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 in the commented article can be either a person who has the status of an individual entrepreneur or a person carrying out business activities without state registration as an individual entrepreneur (hence, the subject in the latter case is a common one).

When an organization (regardless of its form of ownership) carries out illegal business activities, liability under the commented article is subject to a person who, by virtue of his official position, has been directly, permanently, temporarily or by special authority, directly assigned responsibilities for managing the organization (for example, the head of the executive body of a legal entity or other a 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 goal of generating income, is engaged in illegal activities, liability for which is provided for in other articles of the Criminal Code (for example, illegal production of firearms, ammunition, sale of narcotic drugs, psychotropic substances and their analogues), the offense committed by him is additionally qualified according to the commented article it is not required.

10. On the commission of a crime by an organized group, see comment. to Art. 35.

11. The amount of especially large income is determined in the note. to Art. 169 of the Criminal Code, it must exceed 6 million rubles.

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1. Carrying out business activities without registration or without a license in cases where such a license is required, if this act caused large damage to citizens, organizations or the state or is associated with the extraction of income on a large scale, - is punishable by a fine of up to three hundred thousand rubles or in the amount wages or other income of the convicted person for a period of up to two years, or by compulsory work for a period of up to four hundred eighty hours, or by arrest for a period of up to six months. 2. The same act: a) committed by an organized group; b) associated with the extraction of income on a particularly large scale; c) has become invalid, - shall be punishable by a fine in the amount of one hundred thousand to five hundred thousand rubles, or in the amount of the wages or other income of the convicted person for a period of one to three years, or by forced labor for a term of up to five years, or by imprisonment 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. Lost power.

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

Zinaida Bogdanova

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

Vladimir Fomkin

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

Question answered over the phone

Daria Yakovaleva

Good afternoon I am accused under Article 171/2 (a) by a group of persons. But they put a driver in the group who actually worked hourly. And they are accused only based on a telephone recording. Where do I say, take it, take it away. And I am also accused because there were no control purchase records. This way they can prove it to me. The case has already been extended for 15 months.

Question answered over the phone

Dmitry Karasyuk

Hello! Are you aware of the practice of bringing to criminal liability under Art. 171 of the Criminal Code of the Russian Federation for receiving personal income. person from the issued legal entities. face loans. Does the amount of income fall under the “especially large amount”?

Question answered over the phone

Ekaterina Yakovaleva

As usual, criminal cases under Art. 171 of the Criminal Code of the Russian Federation, if the enterprise operated without a license providing a service to the population (drinking water).

Lawyer's answer:
usually a fine for an official (director or manager) of 2,500 rubles. up to three hundred thousand rubles or in the amount of wages or other income of the convicted person for a period of up to two years, or by compulsory work for a period of one hundred eighty to two hundred and forty hours. Part 2 art. 171 of the Criminal Code of the Russian Federation (usually receiving income on an especially large scale) provides for a fine of 100,000 rubles. up to 300,000 rub. or in the amount of wages or other income of the convicted person for a period of one to three years, or by imprisonment 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.

Antonina Andreeva

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

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

Evgeniy Leontovich

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

Lawyer's answer:
this is just a fraud under Article 159 - in the Russian Federation in Moscow a network of gas stations was identified that sold the entire range of fuels and lubricants, as it turned out when checking the documents, gasoline above 92 was never supplied to them - one can only feel sorry for the owners of cars who refueled with “pseudo 95 and 98” grades of fuel in this In this case, people sold products by misleading customers - although all this is impossible to prove in the current realities. . this task is for the OBHSS of the 70-80s

Boris Ozerov

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

Lawyer's answer:
Article 171. Illegal entrepreneurship 1. Carrying out business activities without registration or in violation of registration rules, as well as submitting documents containing knowingly false information to the body that carries out state registration of legal entities and individual entrepreneurs, or carrying out business activities without a license in cases where such a license is required if this act caused major damage to citizens, organizations or the state or is associated with the extraction of income on a large scale - punishable by a fine in the amount of up to three hundred thousand rubles or in the amount of the wages or other income of the convicted person for a period of up to two years, or by mandatory labor for a period of one hundred eighty to two hundred and forty hours, or arrest for a period of four to six months. 2. The same act: a) committed by an organized group; b) associated with the extraction of income on a particularly large scale, - c) has become invalid. shall be punishable by a fine in the amount of one hundred thousand to five hundred thousand rubles or in the amount of the wages or other income of the convicted person for a period of one to three years, or by imprisonment 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. so what's the problem, Seryoga?

Inna Andreeva

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

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

Olga Ryabova

Judicial practice under Art. 171 of the Criminal Code of the Russian Federation. Calculation of the amount of income.. Please send it by e-mail or simply provide a link to decisions, definitions, etc. related to Article 171 of the Criminal Code of the Russian Federation. It is advisable that they consider the issue regarding the calculation of the amount of income (in theory, this information should be contained there, since the punishment will still be imposed based on the amount of income).

Lawyer's answer:
all income without deducting expenses is calculated amount. It was at the plenum of the Supreme Council, I’m just too lazy to look for it. ....large size, large damage, income or debt on a large scale are recognized as cost, damage, income or debt in an amount exceeding one million five hundred thousand rubles, especially large - six million rubles.

Olga Stepanova

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

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

Stanislav Sozdomov

If you opened a car service in a garage without having an individual entrepreneur, then what should I be afraid of?

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

Klavdiya Antonova

What threatens a photographer without an IP certificate and is it necessary?

What’s interesting is that in order to “harass” the wedding bomber, the tax authorities need to carry out some operational search activities. However, the legislation does not grant tax authorities the right to carry out operational investigations. That is, they have no right to...

Valeria Davydova

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

Victor Brovin

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

If you're scared, don't do business. Those who don't take risks don't drink champagne.

Victor Kukushkin

Is it possible to temporarily provide construction services without registering as an individual entrepreneur?

Vitaly Matveev

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

Lawyer's answer:
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. Systematic activity It is considered 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. Similarly, if a person sells goods, including systematically (that is, more than twice), but for the same money for which he bought them, or cheaper, the transactions will not be considered entrepreneurial activity. Because there is no profit. Code of Administrative Offenses of the Russian Federation, Part 1, Art. 14.1 of the Code of the Russian Federation on Administrative Offences. The possible fine ranges from 500 to 2000 rubles. Criminal Code of the Russian Federation Art. 171 of the Criminal Code. It occurs if, as a result of an 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). The Tax Code is in two articles: 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 cases 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.

Vasily Shelestov

Can I open an online store and sell things I made with my own hands without an individual entrepreneur?

You can, but this is contrary to the legislation of the Russian Federation. What about taxes? What about the pension fund and other beggars? Criminal Code of the Russian Federation Art. 171? It's better not to mess with the government...

Vladislav Petryashin

work as a massage therapist without documents

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

Irina Zhukova

Question on article 171, illegal entrepreneurship.. Quote: “Carrying out business activities without registration or without a license in cases where such a license is required, if this act has caused major damage to citizens, organizations or the state or is associated with the extraction of income on a large scale.” Quote (note to Article 169): “Large size, large damage, income or debt in a large amount is recognized as cost, damage, income or debt in an amount exceeding one million five hundred thousand rubles, especially large - six million rubles.” Let’s say I opened an online store selling hats, but I didn’t register anywhere and didn’t receive any licenses. Question: does the time frame for this act matter (for example, if you earned this one and a half million for 3 years or more, then you will not be prosecuted under the article)? If they have, then there should be a note or something else where this is specified. Is there such a thing?

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

Artem Khrapunov

Is this possible? I want to work part time in summer period. Sale + installation of greenhouses Registration of an individual entrepreneur in this case is of little benefit, taxes, pension. Because this is relevant for 2-3 months. Someone here mentioned a one-time patent, what is it? how it works? Or any suggestions?

Lawyer's answer:
There's no such thing. There are special tax regimes in the Tax Code of the Russian Federation. See "Chapter 26.5. PATENT TAX SYSTEM". It lists the types of business activities for which this patent system can be used (local laws on rates must also be adopted). It says, among other things, that “A patent is issued at the choice of an individual entrepreneur for a period of one to twelve months inclusive within a calendar year.” Apparently someone here mentioned this. BUT: “The patent taxation system is used by individual entrepreneurs along with other taxation regimes provided for by the legislation of the Russian Federation on taxes and fees.” That is, in order to switch to it, you must be an individual entrepreneur. The legislation does not provide for any type of temporary individual entrepreneurs. The only thing you can think about is to provide services civil contracts- but you have to be very careful so that you cannot be accused of illegal business (Article 14.1 of the Code of Administrative Offenses of the Russian Federation and Article 171 of the Criminal Code of the Russian Federation) “Article 14.1. Carrying out business activities without state registration or without special permission (license) 1. Carrying out business activities without state registration as an individual entrepreneur or without state registration as a legal entity - entails the imposition of an administrative fine in the amount of five hundred to two thousand rubles." "Article 171. Illegal entrepreneurship 1. Carrying out business activities without registration or without a license in cases where such a license is required if this act caused major damage to citizens, organizations or the state or is associated with the extraction of income on a large scale - punishable by a fine in the amount of up to three hundred thousand rubles or in the amount of the wages or other income of the convicted person for a period of up to two years, or by mandatory labor for a term of up to four hundred eighty hours, or 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, is punishable by a fine in the amount of one hundred thousand to five hundred thousand rubles, or in the amount of the wages or other income of the convicted person for a period of one to three years, or by forced labor for a term of up to five years, or imprisonment 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. "

Alla Kudryavtseva

what is the penalty for trading without an individual entrepreneur? I have an online store. I sell products without registering as an individual entrepreneur or LLC, and without cash register! How much are the fines?

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

Vladimir Vanyushechkin

I'am a teacher. I don’t have enough hours. I would also like to engage in entrepreneurial activity. is it possible?

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

Denis Sidorkov

Is it possible to provide services without registering as an individual entrepreneur?

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

Dmitry Maxin

Question about bank cards, to be more precise about transferring money to them.... If money is transferred to my salary card from my account and from the person who transfers (my brother) I withdraw 1% of the amount for cashing out (transfer to the card, both to my own and on mine) then am I subject to any other tax? that is, do I still need to pay tax on this money? After all, in fact, it turns out that he simply withdraws money to his salary card.

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

Nadezhda Kolesnikova

Selling vodka at night. If I sell alcohol from home as an individual to an individual, then I face a fine of 3 to 5 thousand... that is, the approximate daily revenue, so you don’t have to worry too much and sell calmly? occasionally paying fines... after all, there is criminal liability if my act entailed consequences or brought great profit?

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

Irina Tarasova

Illegal private medical practice. What punishment? Teacher-defectologist. Home visit. The fine for the practice itself seems to be about 2000 rubles. What penalties will there be from the tax office?

Depending on the scale, illegal business activities entail administrative (Article 14.1 of the Code of Administrative Offenses of the Russian Federation) or even criminal (Article 171 of the Criminal Code of the Russian Federation) liability

Alena Zhuravleva

do you need a license to carry out educational activities if a person wants to open his own office in.... do you need a license to carry out educational activities if a person wants to open his own office for teaching measures fire safety????

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

Elena Dmitrieva

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

Of course, illegal business - see Article 171 of the Criminal Code of the Russian Federation. There are, however, reservations about licensing activities, causing major damage and making profits on a particularly large scale.

Veronica Kolesnikova

how much do they give a person if he illegally distributes alcoholic products?

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

Yaroslav Makankovsky

Not entity, manufactures designs and products to order. To what extent is this illegal, and what are the penalties?

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

Artem Mazukhin

Yaroslav Troyanov

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

Yaroslav Puchkov

What is the punishment for illegal business activities?

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

Evdokia Gerasimova

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

Travel outside the Russian Federation is prohibited

Almost every adult has sold something at least once in his life, but no one would think of calling the sale of grandma’s furniture entrepreneurship. But what if a person begins to purposefully search for old furniture around the city, buy it and sell it to new owners? Such activities already have the character of a business, which means that you need to register and pay taxes so that you do not have to pay a fine for illegal business activities.

You should not rely on the fact that the tax authorities turn a blind eye to an illegal business if it brings in relatively small income. To hold a person accountable for illegal business activities, even proof of income is not required. It is enough to convict him that by his actions he pursued the goal of making a profit - for example, he advertised in a newspaper or purchased goods in bulk.

What is illegal business activity

There is an opinion that the tax authorities will be interested in an entrepreneur only if he earns a serious amount. In reality this is not the case. Even if a person sends out homemade jewelry from time to time, receiving payment by cash on delivery, he must be prepared for personal attention from the tax office. It is possible to be punished for illegal business activities even with a meager income. The severity of the punishment depends on the amount of income: upon reaching a certain amount, administrative liability for illegal business develops into criminal liability.

To understand what constitutes illegal business activity, you need to understand the concept of “business activity.” The Civil Code interprets it as an activity aimed at systematically generating profit. Theoretically, two transactions of the same type in a year are enough to discern such a direction in a person’s actions.

Among the signs of entrepreneurial activity it is worth highlighting:

testimony of clients - persons who paid for services or goods;
advertising of goods and services;
display of product samples;
wholesale purchases;
availability of receipts for receiving money;
established relationships with counterparties;
concluding lease agreements for commercial space;
accounting of business transactions.

If any of the above is characteristic of a person’s activities, it is useless to focus on the lack of profit. Illegal entrepreneurship is an activity that is aimed at making a profit, but does not necessarily bring it.

Those who rent out housing may not register an individual entrepreneur: in order not to be held responsible for illegal business, you need to draw up an agreement with the tenant and submit it on time tax return and pay personal income tax. The same applies to persons who have entered into a one-time sale transaction for a decent amount: by filing a declaration, the seller will save himself from proceedings with the tax authorities.

If your activity relates to the service sector, but you don’t want to register an individual entrepreneur or LLC, you can provide services on the basis of contracts. This does not qualify as illegal business, but such cooperation has obvious disadvantages:

You cannot advertise your services;
tax authorities may consider such a business relationship to be an employment relationship, which will lead to problems for the customer of the services;
all other things being equal, the customer will prefer to cooperate with an individual entrepreneur or a company, since it will be more profitable for him.

Please note: since 2019, persons who independently provide services in the territory of Moscow, the Moscow and Kaluga regions and Tatarstan can legalize their activities as .

To engage in business fully, you need to register properly. This is very easy to do using our free service preparation of documents: the procedure itself will take little time, and a certificate of state registration will be issued within three working days.

If you continue to conduct illegal business activities, the consequences can be very unpleasant - from fines to imprisonment.

Punishment for illegal business activities

Illegal business carries tax, administrative and criminal liability. Employees of the tax inspectorate, police, prosecutor's office, antimonopoly authorities, and consumer market supervisory authorities are authorized to expose illegal business activities. The reason for the inspection will be a signal from vigilant citizens: for example, a client of an illegal taxi driver will be dissatisfied with the service and will file a complaint.

Tax officials in court are seeking compensation from the owner of an illegal business for taxes that, due to the latter’s fault, the state did not receive. Punishment for an individual for illegal business activities will involve payment of personal income tax in the amount of proven income and late fees. In addition, tax evasion is punishable by:

10% of the amount of income derived from illegal business activities, but at least 20 thousand rubles, constitutes a fine for an entrepreneur who has not submitted an application to the Federal Tax Service to register his own business;
20% of the income, but at least 40 thousand rubles, will be paid by an entrepreneur who has been conducting an illegal business for more than 90 days;
Entrepreneurs are fined 5 thousand rubles for delaying business registration. This is a situation where an individual has submitted documents to register an individual entrepreneur or LLC, but the fact of receiving revenue earlier has been revealed. If registration is delayed for more than 90 days, the fine doubles - 10 thousand rubles.

The Code of Administrative Offenses of the Russian Federation provides for penalties. For illegal business, the fine in 2019 will be at least 500 rubles.

The fine for illegal business without registering an individual entrepreneur or LLC is from 500 to 2000 rubles;
Carrying out licensed activities by an individual without a license entails a fine of 2,000 to 2,500 rubles. Products and means of production may be confiscated.

A decision in a case of illegal business is made by a judge at the place of residence of the accused or the place of activity. The case is considered within two months from the date of drawing up the protocol on the violation, otherwise the case is not allowed to proceed.

Criminal liability for illegal business

If an illegal business causes damage to the state or citizens, the entrepreneur risks incurring criminal liability for illegal business. The articles of the Criminal Code cover the extraction of illegal income in a large amount (1.5 million rubles or more) or an especially large amount (6 million rubles or more). Prosecution in such cases is the task of the police and the prosecutor's office.

For illegal business activities, the Criminal Code of the Russian Federation provides the following penalties:

for causing damage on a large scale - a fine of up to 300 thousand rubles or in the amount of the offender’s earnings for two years; Also, the punishment for an individual for illegal business activities can be 180-240 hours compulsory work or imprisonment for a term of 4-6 months.
for causing damage on an especially large scale - a fine of up to 500 thousand rubles or in the amount of the offender’s earnings for three years; imprisonment for a term of up to five years, coupled with a fine of up to 80 thousand rubles or in the amount of six months’ income.

The fine for illegal business activities may be supplemented by sanctions for related offenses: illegal use of someone else’s trademarks in business, deception of the buyer, trade in counterfeit goods.

The state assumes that business activities carried out within its borders will be carried out legally, but in practice this is far from the case. The concept of legal business activity is reflected in Civil Code RF (clause 1, article 2). In addition, here are listed legal provisions, establishing the basics of running a legal business: the age of a person at which he can officially register as an individual entrepreneur (Article 21), the rights and obligations of an individual entrepreneur (Article 23), etc.

Legal business activity is the activity of a business entity that has been registered in accordance with the procedure established by the state, carried out by it on an ongoing basis and for the purpose of generating income. It follows that activities without registration or in any other way that do not comply with the requirements of the law are illegal businesses.

Signs and types of illegal entrepreneurship

Signs of illegal business activity, in the presence of which law enforcement agencies may be interested in organizing work and providing services by a certain company:

not regularly carrying out activities;
excessive enrichment when it is impossible to explain and confirm the legality of obtaining high incomes;
lack of registration or obtaining it in violation of the law;
lack of a license to operate in cases where its presence is mandatory;
use of third party labor without appropriate official registration of labor relations and payment of wages with contributions to state funds.

Illegal participation in business activities can be carried out in the following ways:

Carrying out activities without prior registration of the entity with the tax authorities. The law establishes that such registration makes it possible to protect the rights of consumers, replenish the treasury through contributions and taxes, and also control the legality of the activities carried out.
Carrying out activities beyond those for which the business was opened. When registering an entity, the registration documents must indicate the type of activity for which the legal entity is being registered. A violation will be considered an intentional or unintentional failure to comply with permitted boundaries and licensing requirements.
Carrying out activities without a license in cases where obtaining such permission is considered mandatory by law. There are certain types of activities that are subject to licensing. Obtaining a license confirms that the subject has undergone additional testing in an area that requires closer control by the state (medicine, investment, insurance, international transportation, etc.).
Fictitious business is an illegal commercial activity carried out for the purpose of “laundering” proceeds obtained by criminal means or for the purpose of evading tax obligations. The main sign of fictitious entrepreneurship is the presence of direct intent, i.e. the person knows very well that he is acting outside the law, but continues to do so in order to obtain his own benefits.

Subject of illegal commercial activities can be either an individual or a legal entity, including non-profit organizations And political parties who are, in principle, prohibited by law from engaging in such activities. A special subject is an organized group, the creation of which always entails criminal liability.

Criminal liability (Article 171 of the Criminal Code of the Russian Federation)

Illegal business activity entails Negative consequences for the entity carrying it out, including criminal liability when serious violations of the law are detected.

The corpus delicti (Article 171 of the Criminal Code of the Russian Federation) presupposes the occurrence of certain consequences, i.e. a person will be punished under criminal law only if the damage caused by such actions is considered major.

The article of the Criminal Code of the Russian Federation is divided into two parts:

Part 1 establishes liability if an entity carries out activities without registration or a compulsory license.
Part 2 establishes liability for similar actions, but committed by an organized group or causing damage on a particularly large scale.

Other penalties

In the event that the illegal conduct of business activities does not entail grave consequences providing for criminal liability, legal entities and entrepreneurs may be brought to other types of liability established by the administrative or tax code.

In accordance with the Tax Code of the Russian Federation (Article 116), in the case where an entrepreneur or officials of an organization do not submit documents for registration in a timely manner (delayed registration), the tax authorities may impose. A similar punishment may follow in the case where activities are carried out without registration, but with a small income.

In the event that a business entity, in the course of carrying out its illegal business activities, violates other norms of legislation, it will have to bear responsibility in the aggregate, i.e. under Article 171 of the Criminal Code of the Russian Federation or Article 14.1 of the Code of Administrative Offenses of the Russian Federation, plus another article providing for liability for committing another crime. For example, a legal entity has been created to engage in medical activities, but a license has not been obtained (Article 171 of the Criminal Code of the Russian Federation). In the course of their activities, the staff disclosed medical confidentiality, i.e. certain important information became public knowledge, which provides for liability under Art. 137 of the Criminal Code of the Russian Federation. In this case, liability will arise for the totality of crimes.

Case studies

Example 1

Citizen K. long time he sold seasonal fruits and vegetables at one of the high-rise buildings in a residential area, but he did not have registration as an individual entrepreneur, and, therefore, he did not pay taxes. When this fact was established, K. was held liable under Article 14.1 of the Code of Administrative Offenses of the Russian Federation for conducting business without registration, which did not result in major damage. As evidence of illegal business, testimonies were received from persons who periodically bought fruits and vegetables from K., booklets and leaflets about the sale of products were included, which K. hung around the area in order to increase sales, documents and explanations were received from persons where K. purchased products, which he subsequently sold.

Example 2

Citizen E. has a higher education Teacher Education and for a long time provided tutoring services for foreign languages. She was registered as an individual entrepreneur, where she indicated the type of activity “other types of services.” After some time, E. opened her own educational center and continued her practice. When checking its activities, tax authorities found violations of the Federal Law “On Licensing”, because legislation requires the obligatory obtaining of a license for educational activities. Depending on the amount of income received, citizen E. will be brought to criminal or administrative liability.

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