Crime and punishment
The economy of sharing (share economy) blurs the boundaries between entrepreneurs and people who want to earn some money. Of course, the Russians have always rented apartments, “bombed” on cars and part-time Tutors, but now there are many new services (Uber, Airbnb, YouDo and many others), breaking the boundaries between business and “hack”. The “new entrepreneurs” are usually not in a hurry to register the individual entrepreneur or legal entity, nobody likes to pay taxes. What are the risks?
The law does not forbid to earn money, but requires the implementation of certain rules. For ignoring establishes the liability of tax, administrative and criminal. To engage in the enterprise the citizen has the right only after the state registration. The question is, what is considered business? The criteria in article 23 of the Civil code seems to be set: a systematic activity aimed at the generation of income… But in different branches of law common interpretation no. The Tax code is a systematic means “two or more times during the year”; in competition law is called a term of three years, financial experts mention “at least once a month.” Loophole in the law into the hands of those citizens who are in no hurry to become a PI or LLC.
The General rule is that a separate transaction is not a commercial activity. For example, letting of apartments, inherited from her grandmother — not entrepreneurship. But when the apartment or more shall be by the day, at night, for a few hours, then you need to register, the tax is recognized in his letters. (FTS of Russia dated 25.02.2013 № ED-2-3/125 and from 08.02.2013 N ED-3-3/412).
If the driver gave you a lift to the metro and took 100 RUB “gasoline”, it is still not an entrepreneur. Another thing, if he waits for passengers on the spot and invites clients. Carriage of passengers requires a special permit. Its receipt implies the existence of IE or LLC. And if no license, then it is possible the confiscation of “means of production”. So, the arbitration court of Amur region court not only fined the citizen Kataev M. And 5,000 RUB, but also ruled on the confiscation of the bus in which he transported passengers without permission.
Illegal entrepreneurs are subjected to administrative penalties, but they are small — from 500 to 2000 rubles. When the amount of revenue will exceed 1.5 million rubles., criminal liability: the penalty increases to 300 thousand rubles, it is not excluded imprisonment for six months. For income exceeding RUB 6 million can pay 5 years ‘ imprisonment or forced labour (article 171 of the criminal code).
Also, the businessman can be brought to tax liability. Caught “by the hand” can not evade the fact that just odd jobs and is not an entrepreneur: tax fact of business is more important than formal status registration (article 11 of the tax code). And the proceeds from the rental of property rental, and is separately mentioned in the tax code as taxable personal income tax type of income (article 208 of the tax code).
Trash or business?
To prove that business is not easy, but possible. Testimonies of buyers of goods or services, a receipt for the money; the arrangement of advertisement in the Newspapers and networks, acts of transfer of goods, placing samples in areas of sales, purchase of consumables — all this evidence and for the tax authorities and courts. Having identified the “Kommersant”, the inspectors will Donatist taxes, be fined in 20-40% of the amount of the arrears, and still have to pay penalties (approximately 13% per annum of the amount of tax). Criminal liability threatened, when the amount of unpaid tax will exceed 600 thousand rubles for three years (article 198 of the criminal code).
The tax authorities themselves do not have the right to conduct investigative activities. They cooperate with law enforcement, conduct joint raids. Connect and other departments. How did the inspectors know about the illegal income?
Residents of the house where there were “bad apartment”, which pass in the short-term rental or use as a hostel, we could call the police on noisy tenants that are in addition scratched walls in the Elevator (even if it is not true). The police will inform you of the tax.
In Voronezh PI Tchaikovsky N. In. wrote in a statement on the violation of their rights — he was not given a receipt when you purchase the DVD. The audit revealed that the activity is conducted without registration. In the Bryansk region of the citizen declared to ATC that the bus illegally carrying passengers, pose a threat to their security and lives. It turned out that drivers of minibuses passed the pre-trip inspections for a fee, directly in the control room of the carrier, the contract of employment with the health care provider was absent, and the cash register was not used.
Potentially dangerous any transactions with legal entities, customers or suppliers of the secret of the businessman, they leave traces. So, g-n Kovyazin, A. A. has purchased for the manufacture of plastic Windows and doors materials in one of the companies of the Kirov region. Her staff and confirmed that the inspection of CPS and ATC, submitted copies of invoices and invoices for payment of goods. And the reason for the check was the statement of a man, unhappy he installed the door.
The terms of reference of the CPS are generally quite wide and huge fines, up to 500 thousand RUB Launches the verification process of the complaint of the consumer, who is not satisfied with the quality of the product or service — whether it’s the curve of the plastic door or the cake of own production of the online store in a social network.
During the audit the tax authorities may request information in banks about the funds in the accounts of citizens, and electronic transfers. Banks, in turn, work closely with Rosfinmonitoring. This binds them to the AML / CFT law (dated 07.08.2001 No. 115-FZ). Banks inform on the amount of payment, the nature of the transaction, the sender and recipient of money. Tracked the amount of RUB 600 thousand on operations with cash foreign currency purchases; real estate transactions in the amount of 3 million rubles., and others.
A business that needs employees has meager chances to remain in the shadows. Bring it to clean water can offended the employees, to protect the interests which Rostrudinspektsiya. Or extra-budgetary funds, where not paid insurance contributions for employees.
To neutralize all the risks in the conduct of illegal business activities is unlikely. For those who are not looking for adventure, there are two ways to pay personal income tax of 13% or register IP. The second option can be very profitable to the entrepreneur. Perhaps for this reason, the tax authorities especially do not insist on registration of business, would pay taxes.
With an annual income of up to 178 thousand RUB advantageous to pay the personal income tax, if the revenue is higher — to obtain the IE status. Selecting the “simplified tax system”, it is possible to pay 6% of income (in the Crimea — 3%). In addition, the fully reduced tax on insurance premiums. Their sum in 2016 — RUB 23153,3 with income up to 300 000 RUB (plus 1% on the excess), then tax (18 000) will not have to pay at all. Legalization of business with an annual income of 300 000 rubles will cost less than 8% of income. Sometimes to act in the legal field is more profitable, than to look for ways to circumvent the law.
The authors ‘ point of view, articles which are published in the section “Opinions” may not coincide with ideas of editorial.