Illegal business is the conduct of activities aimed at making a profit without registration and appropriate licenses. Responsibility for this act can be criminal and administrative.
Instructions
Step 1
Illegal business can be prosecuted under the administrative, criminal or tax code. The stipulated liability may differ both in terms of the procedure for involving, as well as possible punishment.
Step 2
In order for an activity to qualify as illegal business, it must meet two conditions - it must be systemic and aimed at making a profit. Consistency means activities that are repeated more than twice a year. If a person sells goods at the same price, or for less money than he spent on purchasing, then this is not entrepreneurship.
Step 3
Administrative liability is provided for by Part 1 of Article 14.1 of the Administrative Code of the Russian Federation. This article assumes the mildest punishment, namely a fine from 500 to 2000 rubles. In this case, the fact of illegal business activity can be detected by the state inspection, police, tax or prosecutor's office. Usually, one of the employees of these structures comes to the citizen with a check. The initiation of office work is carried out on the basis of a drawn up protocol. It is worth considering that it is possible to bring a person to administrative responsibility only within two months from the date of drawing up the protocol. Therefore, if the court does not have time to consider the case within the specified time period, the judge may decide to terminate the proceedings.
Step 4
The worst thing that can threaten an entrepreneur operating without registration is criminal liability. It is provided for by Art. 171 of the Criminal Code of the Russian Federation. But for this, the police or the prosecutor's office must prove that the state (citizens, organizations) suffered damage in excess of 250 thousand rubles. In practice, it is problematic to prove the receipt of such an impressive income (usually such amounts are opened during the investigation of cases of money laundering), therefore, cases are rarely opened under this article. If the income received has been proven in the amount of up to 1 million rubles, then liability for this is provided in the form of a fine of up to 300 thousand rubles. or the salary of a convict for a period of up to 2 years, or compulsory work up to 240 hours, or arrest for up to 6 months. With an amount over 1 million rubles. the possible fine increases to 500 thousand rubles. or salaries up to 3 years, or imprisonment up to five. The latest amendments have removed the confiscation of property from the list of punishments.
Step 5
The Tax Code provides for a penalty of up to 10% of the profit received, but not less than 20 thousand rubles. If the tax authorities prove that the activity was carried out for more than 90 days, then the fine will be 20% of the income received, but not less than 40 thousand rubles. If the deadlines for registration are not met, the fine is from 5 to 10 thousand rubles.
