Illegal business activities: signs of violations and types of liability
Some citizens of our country prefer to open their own business at their own peril and risk, rather than doing daily routine work and listening to critical comments from management. But in order to protect yourself from various unpleasant situations and not be afraid of all sorts of checks, you will need to go through state registration. Otherwise, illegal business activities are subject to strict punishment by the inspection bodies. Violation of the law in this legal field provides criminal, tax and administrative liability.
Legal business conduct: the concept and signs
This kind of activity is self-employment, carried out at your own risk and aimed at permanent income.Entrepreneurship has the following main features:
- Economic activity is at your own risk.
- Receiving a systematic income is the main purpose of the enterprise or person.
- Sources of income: the operation of property, the sale of goods, the provision of services to the public or the execution of works on order.
Under the systematic activity refers to profit more than two times a year.
Illegal business activities
The entrepreneurial activity that does not comply with the legislative basis is manifested in the following violations:
- Receipt of income is carried out without a certificate of registration.
- A person or institution works without special permission (illegal banking, the sale of goods and products without a license, etc.)
- The license is available, but the work is carried out with some violations.
Entrepreneurial activity can be considered illegal if the citizen is not a natural or legal person, that is, does not have state registration. It is also considered a violation of the law to register an entrepreneur with documents containing incorrect information.Each unlawful case involves its own rules for drafting documents when fixing illegal activities falling under different articles of the law. In this case, making a profit in sentencing does not play a special role. In this case, attention is drawn to the systematic implementation of this kind of activity.
Illegal entrepreneurial activity, the income during the management of which has not exceeded the amount of 250 thousand rubles, is subject to administrative liability in accordance with Part 1 of Art. 14.1 of the Administrative Code. The decision is made by the magistrate on the basis of art. 23.1 of the Administrative Code. The punishment in this case are penalties in the amount of from 500 to 2 thousand rubles. The case is usually considered at the place of residence of the entrepreneur or at the place of fixing the offense. To detect illegal activities, employees of the relevant authorities (police, tax inspectorate, state trade inspectorate, etc.) check individuals, inspect the premises and make a test purchase. Based on these measures, a protocol on violation of the law is compiled.
If illegal business activity was carried out up to 30 days without registration, then the amount of the fine is 5 thousand rubles. plus 10% of the income. Persons working without registration for more than 2 months will have to pay about 10 thousand rubles. plus 20%. Unpaid taxes and contributions will be determined according to the regional tax system. Regardless of the scheme of calculated debt, a penalty of 20% of the accrued amount will be added to it.
For illegal business, the Criminal Code of the Russian Federation provides for various types of punishments. Conducting an illegal business, the income from which exceeds more than 250 thousand rubles, is punished as follows:
- imposition of penalties (up to 300 thousand rubles);
- 10 days of correctional labor;
- imprisonment up to 6 months.
For illegal business operations on a large scale (over 1 million rubles):
- the amount of the fine is about 500 thousand rubles;
- arrest of a person for up to 5 years with the imposition of penalties in the amount of 80 thousand rubles.
Primary criminal prosecution and positive reviews of the violator help to avoid severe punishment and resolve the issue only with a fine or conditional sentence.