Entrepreneurship is a common type of activity in Russia. Everyone can become an IP. Using this form, the population can do business and provide themselves with self-employment. But some prefer to hide their profits and not register with the Federal Tax Service as entrepreneurs. This is a serious crime. Today we have to find out what is the fine for working without IP. What should everyone be afraid of hiding from the state? And how to become an entrepreneur? The answers to all these questions will be presented below. In fact, everything is quite easy and simple.
SP - need or desire?
The first thing that remains to be determined is whether citizens really must register as an individual entrepreneur in order to make a profit on the territory of the Russian Federation. There are several scenarios.
If a person once made a profit from his activities, he can simply pay personal income tax on his income. Single actions entailing receipt of funds do not require any registration.
But any regular commercial activity requires the opening of an IP or LLC. By regularity, one should understand the receipt of profit from activities more than 2 times.
Types of Responsibility
What should an entrepreneur working without registration be afraid of? What is dangerous unformed IP for citizens of the Russian Federation?
There are several types of liability for such situations. Namely:
- tax;
- administrative
- criminal.
Most often, it is enough for a citizen to pay a fine for working without an individual entrepreneur, as well as correct the situation by going through tax registration. But it also happens that monetary compensation is not enough. Fortunately, this is a fairly rare occurrence.
Administrative responsibility
Now a little about what is provided for to varying degrees of punishment of negligent taxpayers. Let's start with the most common responsibility - administrative.
The fine for working without an IP is not strictly established to date. It can be assigned in the range from 500 to 2,000 rubles. Moreover, the fact of self-employment without registration must be proved. That can indicate entrepreneurship without registration will be discussed later.
Criminal liability
In Russia, they are worried precisely because of criminal liability. Many people associate it with imprisonment. The criminal prosecution of a citizen leaves a serious imprint on his whole future life.
Fortunately, not every entrepreneur can be attracted to it. It is necessary that the size of the damage inflicted is large. More precisely, the economic turnover should be at least 2 (large size) or 9 (especially large size) million rubles per year.
Major crime
The fine for working without an individual entrepreneur, if a citizen has committed a crime on a large scale, ranges from 100 to 300 thousand. Or, a person may lose earnings over the past 24 months.
The following preventive measures are also provided. Namely:
- compulsory work up to 480 hours;
- arrest for up to six months.
In fact, the penalty is most often found. But as already mentioned, there are exceptions.
Extra large size
Commercial activities that are carried out without registration are punishable by law. In Russia, if you do not get registered as a tax agent, you can get off with a small fine. It is this option that occurs most often.
But sometimes entrepreneurs commit crimes on an especially large scale. How to be then? What to expect from tax authorities and the state?
The fine for working without an entrepreneur when making economic transactions worth more than 9 million rubles reaches 500,000. Or the violator will be forced to pay a fine of 3 years of earnings.
This is far from the only measure to prevent repeated violations. In the absence of registration with an individual entrepreneur associated with a particularly large income, you may encounter:
- forced labor for 60 months;
- 5 years in prison + a fine of up to 80,000 (or earnings for 6 months).
At the same time, the final scenario may be with or without a fine. This is a normal occurrence. More accurate information can be found directly in court.
Tax liability
What else awaits the entrepreneur? Initially, as already mentioned, it will be necessary to pay a fine of up to 5,000 rubles. If, after an open crime, the IP still refuses to register, they will communicate differently with the citizen.
When the assigned fine for work without an individual entrepreneur (five thousand) is not paid for more than 90 days, it is doubled - up to 10,000. After that, the citizen will have to pay 20% of income for 1.5 months.
An entrepreneur who has caused damage to the population may be faced with a payment of 300,000. They may also be assigned compulsory work (up to 200 hours) or arrested for 4-6 months.
Work without a license
The penalty for working without registering an IP sometimes varies in size. The thing is that sometimes entrepreneurs must obtain a license for their activities. No this document?
Then there is a possibility of the following punishments:
- administrative fine 2-2.5 thousand rubles + possible confiscation of instruments for entrepreneurship;
- payment of 4-5 thousand for officials + confiscation of manufactured products;
- 40 000 - 50 000 rubles - for legal entities.
But that is not all. There are circumstances that can change the size of the fine for work without IP.
Violations
For example, if a citizen violates the rules established by the license. In this case, it is necessary to focus on the following payments to the state:
- 1,5-2 thousand rubles - individuals, individual entrepreneurs;
- up to 4 thousand rubles - officials;
- 30-40 thousand - legal entities.
But with minor violations, an entrepreneur can get off with a regular warning. But a repeat offense will be 100% punishable by certain fines.
Gross Violations
Not every businessman is a conscientious businessman. In some cases, citizens grossly violate the laws and rules for using the license.
This act also provides for a certain punishment. This is an administrative fine. For work without IP (more precisely, with gross violations of the license) it is provided:
- 4-8 thousand rubles - the lack of registration of legal entities + can stop the activity for 3 months;
- 5-10 thousand - for officials;
- up to 200,000 - for legal entities, or suspension of business for 90 days.
Similar punishments are extremely rare in practice. But you still need to know about them. As already mentioned, the bulk of entrepreneurs when working without registration on tax registration at the Federal Tax Service faces a fine of up to 5,000 rubles.
Tax avoidance
These are not all the problems faced by the population. Lack of registration with an individual entrepreneur is only one side of the coin. In addition to this problem, another appears - tax evasion.
This act is considered a serious crime. In practice, it is extremely common. The basis for punishment is the absence of a tax return or the indication of incorrect data in order to reduce tax in large and especially large amounts.
In the first case, you can prepare for:
- a fine from 100,000 to 300,000 (or in the amount of an individual’s earnings for a maximum of 2 years);
- forced labor for 12 months;
- half year arrest;
- imprisonment for up to 12 months.
When committing a crime on an especially large scale, approximately the same penalties remain.The difference is that the terms of their application are increasing. Namely:
- the fine for working without an individual entrepreneur will be up to 500,000 (or earnings for a maximum of 36 months);
- work and imprisonment are increased to 3 years.
Arrest in this situation is not laid. Perhaps this is all the punishment that entrepreneurs may face. In some cases, a citizen can be fined, but this is an extremely rare occurrence.
Motives for the Federal Tax Service
The main problem with suspicion of entrepreneurship without registration is the proof of this phenomenon. Only in this case, the FTS can hold a businessman accountable.
The following phenomena may be the basis for the assumption of work without IP:
- testimonies of buyers and customers;
- Bank statements;
- real estate lease agreement;
- receipts indicating receipt of money;
- ads;
- acts of transfer.
You can assume the presence of a business based on its characteristics. Namely:
- production / purchase of products for their use for commercial purposes;
- accounting of business operations;
- any communication between buyers and sellers (for example, SMS or online correspondence).
In practice, proving entrepreneurship is difficult. But this does not mean that IP can work without registration.
About registration
It is clear how much the fine will be for working without an IP in a sewing workshop. Usually, in practice, such acts are "forgiven" for the first time, and the businessman escapes with the usual warning. This means that you have to go through registration.
How to do it? How much does it cost to register an IP? The procedure for registration with the Federal Tax Service as an entrepreneur is as follows:
- Collect documents (passport, TIN).
- Write an application for registration of IP in the MFC or the Federal Tax Service. Attach previously collected papers to it.
- After 5 days, pick up the certificate of registration.
How much does it cost to register an IP? This procedure requires the payment of 800 rubles as a state duty. If a citizen submits registration documents through an intermediary, then the cost of the service increases. It will be approximately 6,000 rubles.
Summary
From now on, it is clear how much the fine will be for an IP without a patent and other documents. This violation is not punishable too seriously. Sometimes it’s enough to simply register as an entrepreneur.
It is also clear how much it will cost to start a business as an individual entrepreneur. If you act independently, then the only mandatory waste is the payment of a state fee. Due to its low size, everyone can start a business in Russia.