An individual entrepreneur is liable as a legal entity. When does an individual entrepreneur risk his property? Punishment for violating workers' rights

The advantage of entrepreneurs over legal entities is that they have fewer limits in their work - they make decisions individually, bureaucratic procedures are simplified, etc. But the responsibility of IP is much more serious. Before deciding to open a business and start working, it is advisable for a future entrepreneur to carefully study the information about possible liability, assess the expected risks and opportunities, and simply know the nuances in order to avoid violations.

Liability for personal property

If legal entities are liable only within the framework of their activities and the property that is registered with a legal entity, then an individual entrepreneur is liable for his obligations with all his property.

The responsibility of an individual entrepreneur under the legislation of the Russian Federation occurs in situations:

improper registration of business, permits, licenses, etc.;
violation of the terms of payments to the budget, reporting;
non-compliance with labor laws;
violation of safety standards, etc.

Debts and unfulfilled obligations, as well as related losses incurred in the course of work, the entrepreneur is obliged to compensate if the court obliges to do so.

Loss is property loss. They are evaluated and measured in monetary terms. Losses also include lost profits. Causing losses refers more to civil liability when an individual entrepreneur does not fulfill his contractual obligations with counterparties. Sometimes there is no direct fault of the entrepreneur.

An entrepreneur is a natural person, and the law does not divide his property and liability into personal and entrepreneurial. Article 446 of the Code of Civil Procedure contains a list of property that can be used to repay debts, including jointly acquired during marriage (this means that such property will be divided between spouses in a court of law to pay off debts).

The list includes real estate, cars, luxury goods and many other properties owned by a businessman.

What does an individual entrepreneur not answer for his obligations? There is a list of property that is not seized by law (the only housing, a car if the individual entrepreneur is disabled, food, clothing, money in the amount of the minimum wage for each family member, etc.).

If there is not enough property to cover the debts, then the entrepreneur will continue to be liable and pay the balance as far as possible.

Liability is enshrined not only in the rules of law, but also in contracts, acts, receipts, under which the IP puts his signature. It is not provided for an entrepreneur, so you will have to answer for all obligations.

One committed violation, depending on the severity, can be tax, criminal, administrative, etc. The difference lies in the scope and severity of the sanctions.

Administrative

The administrative responsibility of an individual entrepreneur for obligations is expressed in the form of fines.

The Code of Administrative Offenses contains the following violations:

the timing of payment of taxes (fees) to the budget, they are regulated by both the Civil Code and the Tax Code, the Criminal Code;
willful change of activities, without warning the IFTS;
the use of prohibited types of work for the entrepreneur;
if the work involves obtaining a permit or license, and the individual entrepreneur works without it (or overdue);
The individual entrepreneur changed his passport, address or other data without notifying the Federal Tax Service;
violation of trade rules (controllers have the right to hold the seller liable for deviations from the norms);
violation of fire safety;
work without a cash register (or a violation in cash discipline);
employment of foreign citizens without notifying the migration service.

There are many such violations. The amount of fines is specified in the legislation.

The administrative responsibility of individual entrepreneurs is much less than that of legal entities. Also, individual entrepreneurs can issue a warning, but only once (legal entities are deprived of this right).

The amount of fines is determined by the Code of Administrative Offenses and the Civil Code, they change almost every year.

tax

Tax liability sometimes combines administrative and criminal liability, since non-payment of taxes for a long time becomes a tax crime and is fraught with serious consequences. That is, tax obligations not fulfilled on time develop over time into more serious forms.

What can the tax authorities be held liable for?

If the tax base is deliberately or inadvertently underestimated.
Miscalculation of tax payments.
Debts to the budget for payments.
Late payment of required advance payments.
Failure to provide the necessary documents at the request of the Federal Tax Service.

The statute of limitations for fines is 3 years (that is, after 3 years, they cannot be held liable for some violations). For example, if an individual entrepreneur underpaid the amount of tax, and the authorities did not take measures against him within 3 years, then there will be no fine.

Failure to submit any tax returns on time is subject to a fine of 1,000 rubles (for each). It does not depend on whether the report is regular or zero, it is overdue by one day or three months, whether the amount of tax was paid on time or not. The Federal Tax Service also has the right to freeze the current account for this.

Tax liability arises for non-payment to all authorities (FTS, PFR, FSS).

Economic

Accountability for economic offenses can start from the very beginning entrepreneurial activity.

The earliest possible violations:

the entrepreneur violated the procedure for registration as an individual entrepreneur;
a citizen is engaged in entrepreneurial activity without being registered with the Federal Tax Service (does not want to open an individual entrepreneur).

Economic violations also include any illegal and unregistered activity for the purpose of making a profit (selling a car more than 2 times a year, etc.).

Illegal business takes several forms:

lack of state registration;
work without a license for activities that require the mandatory presence of it;
violation of the terms of the license.

For example, gold mining requires a license. It is issued for a certain period. According to it, a businessman has the right only to extract gold in a certain way (with all impurities) in a designated area. Work in violation of at least one of these rules is considered illegal, for which it is punishable by fines and deprivation of the right to mine.

Law enforcement agencies, the prosecutor's office, Rospotrebnadzor and others are involved in the identification of economic violations. And responsibility manifests itself in the form of paying fines, confiscation of income, forced labor and even imprisonment.

Liability in labor law

This applies to sole proprietors. The special status of an entrepreneur, small-scale activities and simplified business conduct do not affect the amount of responsibility to employees. The IP must comply labor law on a par with legal entities.

The usual requirements for an individual entrepreneur - an employer:

For all violations, the entrepreneur is liable before the law, and the employee has reason to recover through the court the debt or moral damage received as a result of violations by the employer.

If damage is caused to the property or health of the employee through the fault of the employer, then the individual entrepreneur will compensate for both material and moral damage. An employee's personal property may be located in the office, as well as used in the course of production activities under a contract.

The employee is not obliged to prove the guilt of the employer in court, it is enough just to confirm the very fact that the harm has been caused (Article 1064 of the Civil Code).

Criminal

Criminal liability arises in case of violations on an especially large scale and is the heaviest punishment. In the Criminal Code, you can learn more about this from articles 198 and 199.

The following measures apply to persistent non-payers in large or especially large amounts:

Fines from 100,000 rubles to 500,000.
Arrest up to 4 months.
Forced labor or imprisonment up to 5 years with the simultaneous payment of a fine.

The longer the entrepreneur ignores the requirements and the higher the amount of violation, the greater the amount or term of punishment.

The reason for criminal liability is not the lack of payment (a fine is charged for this), but the neglect of the requirement for payment. This will lead to trial and punishment. The Federal Tax Service will initiate a criminal case, and the judicial authority will make a decision on it.

The Criminal Code punishes for offenses that are considered administrative on a small scale. But these types of responsibility are mutually exclusive - you cannot be punished twice for the same act.

Responsibility after closing

If the IP at the time of closing did not manage to fulfill the financial obligations associated with the business, then it must liquidate them as soon as possible. In any case, they will be recovered in court, but voluntary execution will save you from additional costs.

What the former entrepreneur must repay:

debts to the budget (penalties, fines, taxes and fees);
unpaid wages of employees on time;
balances of debts to counterparties;
loans taken for business development;
even if a citizen-IP acted as a guarantor in a bank for another person, then he will bear the obligations under the loan even after closing;
loans from individuals and legal entities.

The entrepreneur after the termination of the IP becomes just an individual, but all obligations remain necessary for execution.

If the counterparties still have a debt to the entrepreneur at the time of the liquidation of the IP, then the citizen can already legally recover it from his debtors.

In order for an entrepreneur to avoid all the listed troubles with the law, you need to know the rules of law and monitor their changes, as well as correctly and timely fulfill all the requirements for work. An individual entrepreneur is fully responsible for his obligations under the laws Russian Federation. But guilt is considered as such only when proven government bodies with the appropriate authority.

Unlike other forms of ownership individual entrepreneur more vulnerable to liability. Legal entities risk only assets listed on the balance sheet - the personal property of the founders is not used to pay off the debts of the organization. The responsibility of an individual entrepreneur under the legislation of the Russian Federation is assigned to all property belonging to the entrepreneur, including property not involved in commercial activities. In this regard, an individual entrepreneur is equated to an ordinary citizen who falls under Art. 24 of the Civil Code of the Russian Federation.

Administrative responsibility of the entrepreneur

In this context, actions that violate the provisions of the Code of Administrative Offenses of the Russian Federation are considered. These include:

Missing the deadlines established by law for the payment of taxes and mandatory insurance premiums.
Lack of permission for the type of activity that requires it without fail.
Neglect of the deadlines for registration, notification of the opening of a current account and violation of the deadlines for procedural actions related to the beginning, completion and course of commercial activities.
Sale of goods not allowed for sale by individual entrepreneurs (for example, alcohol).
Violation of the requirement to notify the tax authorities in the event of a change or addition of a type of activity, a change in registration data (replacement of a passport, for example).
Provision of substandard services.
Lack of complete information about the product, its composition, operating rules and manufacturer.
Failure to provide information on the employment of stateless persons and / or foreigners.
Realization of delay and goods with a broken date of manufacture.
Violation of the rules of sale certain types goods.

Only a fine is used as a measure of administrative responsibility of individual entrepreneurs. Its size compared to the punishment of legal entities for similar offenses is several times less. For example, if an organization is punished with 100,000 - 200,000 rubles for violation of licensing conditions, then the fine for an individual entrepreneur for the same offense will be 4,000 - 8,000 rubles.

The main difference from imposing fines on a legal entity is that for the first time the entrepreneur is given a warning. But this preference can only be used once.

The amount of fines for individual entrepreneurs in 2020

The liability of an entrepreneur in 2020 is determined by the following fines.

For entrepreneurial activity without registration - from 500 to 2,000 rubles. (Article 14.1 of the Code of Administrative Offenses of the Russian Federation).
Work without a license for a licensed type of activity - from 2,000 to 2,500 rubles. plus confiscation finished products, raw materials and equipment (Article 14.1 of the Code of Administrative Offenses of the Russian Federation).
For the delay wages employees - up to 20,000 rubles. for the first violation, up to 30,000 rubles. for repeated (5.27 of the Code of Administrative Offenses of the Russian Federation).
Sale of goods without a cash register - a fine in the amount of ¾ to the full purchase price, but not less than 30,000 rubles. (14.5 of the Code of Administrative Offenses of the Russian Federation).
For the use of cash registers that do not meet modern requirements, and the absence of an electronic check - up to 3,000 rubles. (14.5 of the Code of Administrative Offenses of the Russian Federation).
For violation of the deadlines for reporting, inaccuracies in it and late payment of insurance premiums - from 300 to 500 rubles. (Article 15.33 of the Code of Administrative Offenses of the Russian Federation).

IP civil liability

Civil liability is understood as the responsibility of an entrepreneur as a citizen in accordance with the norms of the Civil Code of the Russian Federation. Mostly this concept is used in connection with the repayment of debt obligations of an entrepreneur to banks, creditors, and fiscal authorities.

The liability of individual entrepreneurs for debts is considered strictly in the civil law field. In accordance with the Civil Code of the Russian Federation, to pay off entrepreneurial debts, the property of a citizen is used, regardless of the nature of the debt - credit organizations, the fulfillment of obligations under civil law, labor contracts or non-payment of taxes. Such debts are collected exclusively through the courts. The decision must indicate the amount awarded to the plaintiff and the method of its recovery. Execution of a court decision is the prerogative of the FSSP (in case of non-execution of the decision on a voluntary basis).

To enforce a court decision, not all property can be seized and sold. The list of property not subject to arrest under any circumstances is approved by Art. 446 Code of Civil Procedure of the Russian Federation.

The house or apartment of the debtor (provided that there is no other residential property), with a land plot on which the housing is located.

Things of everyday use (clothes, shoes, household utensils that are not of particular value). Jewelry, antiques and other luxury items do not belong to this category and are subject to sale.
Inventory, equipment and materials for professional activity up to 100 minimum wages.
Livestock for personal farming and everything that is necessary for its maintenance.
Seeds and planting materials for home garden.
Food and money in the amount not less than the subsistence minimum for all dependents of the debtor and himself.
Fuel and lubricants to provide heat and everyday needs.
Special means and equipment for a disabled debtor.
Prizes, commemorative signs and gifts of national importance.

All property not listed above is used to pay off debts for any obligations of the entrepreneur.

IP criminal liability

Within the framework of the Criminal Code of the Russian Federation, violations are considered Labor Code and economic crimes.

The first group includes:

Failure to comply with labor protection rules in accordance with Art. 143, 215-219 of the Criminal Code of the Russian Federation. About criminal punishment we are talking in the event of serious bodily harm or death at the workplace. If the entrepreneur has not taken all the measures provided for by law to ensure the safety of employees, then he will have to answer for the consequences.
Discrimination of employees or applicants based on nationality, gender, religion, beliefs, status, income level, etc.
Denial or delay of wages and employee benefits.

The responsibility of an individual entrepreneur for an unregistered employee also belongs to this category. Without registration new employee can work no more than three days. The above articles provide for a fine, correctional labor or a term of imprisonment, provided that there was no intent in the actions of the entrepreneur. In case of intentional violation of the above norms, other, more stringent articles apply. The punishment is determined by the court, based on the severity of the consequences, causes and behavior of the defendant during the trial. For the first time a misdemeanor is most often punished with a fine.

The following are considered as economic crimes:

Illegal business.
Laundering of money.
Loan fraud.
Provision of banking services.
Withholding information and providing false information in case of bankruptcy of an individual entrepreneur.
Violation of the requirements for the circulation of precious stones and metals.
Illegal export of goods.

A complete list of offenses that fall under criminal liability is given in Ch. 22 of the Criminal Code of the Russian Federation.

What is the responsibility of an individual entrepreneur for non-payment of taxes?

Separately, it is worth mentioning what will happen if an individual entrepreneur does not pay taxes. On the one hand, this offense falls under administrative responsibility and is punishable by a fine, on the other hand, under criminal responsibility.

For example, if an individual entrepreneur does not pay taxes for 2 years or more, and the amount of mandatory payments continues to grow, then you will have to pay a fine. It is up to 20% of the unpaid tax plus a penalty for each day of delay. And that's not it. If commercial activity is being conducted, and the amount of unpaid taxes exceeded the limits established by law - more than 600,000 rubles. for a period of up to 3 years, then criminal liability occurs.

As punishment, a fine of up to 500,000 rubles is awarded. plus repayment of the entire amount of overdue debt. Imprisonment for up to three years is possible. These provisions are provided for in Art. 198 of the Criminal Code of the Russian Federation. There is a kind of amnesty for those convicted for the first time. If the fine with all fines and other debts to the budget is repaid, then the entrepreneur is released from criminal liability (arrest, forced labor).

Responsibility of IP after closing

Cancellation of registration as an individual entrepreneur does not relieve him of responsibility for previously rendered services and sold goods. All obligatory payments to the budget and payments to employees accrued but not paid during the period of business activity will need to be repaid. If this could not be done before the closure of the IP, then the individual will have to pay off. It is better to do this voluntarily, without waiting for the appeal to the court.

The claims of other creditors - banks, credit institutions, counterparties - remain valid. Debt collection is carried out from an individual responsible for all obligations of the IP.

A citizen who provided guarantees to clients during his work as an entrepreneur continues to bear their burden even after deregistration. The opinion that a notification to the tax office about the termination of business activity completely eliminates the debts and other obligations formed in its course is not true. You will have to pay in full for taxes, insurance premiums, wages of employees, and make settlements with counterparties.

From time to time the thought of organizing one's own small business” visits almost every one of us. However, it should be understood that owning a business is not only an opportunity to work for yourself and proudly be called an individual entrepreneur. Business is, first of all, responsibility: to partners, clients, creditors and the state.

Sole proprietor in his own way legal status is both an individual and a small business at the same time. As a business unit, for all its actions related to the implementation of entrepreneurial activities, according to the legislation of the Russian Federation, an individual entrepreneur is liable in the administrative, civil and criminal plane.

It should be noted that in relation to their obligations, an entrepreneur is fundamentally different from the founder of a legal entity. By opening an LLC, its owner limits his liability for the debts of the organization to just a share in the common property of the company. An individual entrepreneur, in case of trouble, will pay creditors with all his property, no matter whether it participates in the activities of the company or is in personal use. The common family property of an unsuccessful businessman is no exception.

Administrative offenses in small business

According to the Code of Administrative Offenses of the Russian Federation, entrepreneurs are liable for administrative offenses admitted in the course of conducting economic activity. As a rule, punishment follows in the form of a fine, which is usually less than a similar fine for legal entities and officials.

The most common "stumbling blocks" in the work of the SMP, falling under the administrative responsibility of the IP:

For late submission of a tax return, an individual entrepreneur is fined in the amount of 5% of the amount of accrued tax for each month overdue (ranging from 1,000 rubles to 30% of the amount owed).
Unpaid taxes and fees increase the entrepreneur's debt to the budget by 20% due to the corresponding fine.
Informing delay tax office on the opening or termination of bank accounts requires payment of a fine of 5,000 rubles.
Violation of the rules for providing information to statistical authorities is punishable by a fine in the range of 3,000–5,000 rubles.
For the illegal sale of goods or trade without providing information about the manufacturer of the product and the seller himself, a fine of 3,000–4,000 rubles follows. If the goods being sold are prohibited or restricted for free sale, they may be confiscated.
Entrepreneurial activity without the use of a properly registered cash register equipment, if it is required by law, failure to provide the client cash receipt- payment to the treasury of 1500-2000 rubles.

Sole Proprietor's Liability to Creditors

The relationship of a businessman with creditors, banks and the state on debt issues is regulated Civil Code RF. An individual entrepreneur is responsible for his debts with any property belonging to him, registered as a property: both personal and acquired in a legal marriage.

By judgment in favor of creditors, the funds in the bank accounts of individual entrepreneurs are debited first. In case of their shortage, collection at the expense of property is possible: it is described and confiscated. If the personal property of the debtor is not sufficient to satisfy all claims, the property of the spouses shall be divided. The share owned by the entrepreneur also goes under the hammer. The property liability of an individual entrepreneur after its closure remains for 3 years - this is the limitation period for cases on debts, including tax debts and amounts not paid to extra-budgetary funds.

Can an individual entrepreneur protect his property from claims by lenders? In this regard, the choice is small:

draw up a marriage contract that will allow you to observe the interests of the second spouse and the family as a whole in the event of the collapse of the business project;
not to have any property, that is, to register all acquired movable and immovable property to third parties, for example, relatives.

Of course, the law does not allow throwing the would-be entrepreneur along with the whole family into the street. The debtor is allowed not to go around the world by the restrictions that the Code of Civil Procedure of the Russian Federation imposes on the liability of individual entrepreneurs for debts. According to Article 446, creditors will not get:

Sole proprietorship and criminal liability

In their activities, by intent or ignorance, an individual entrepreneur can fall into the sphere of interests of the criminal law.

A “criminal” businessman is not necessarily engaged in such obviously criminal acts as drug and weapons trafficking, participation in money laundering schemes, use of “slave labor”, including the recruitment of illegal migrants, etc. Most individual entrepreneurs fall under criminal liability in an effort to increase their income and reduce costs by any means due to tax evasion and other economic crimes.

1. Tax and economic violations on a large scale are subject to the Criminal Code of the Russian Federation.

For example, falsification of accounting documents (“double” bookkeeping), submission of a deliberately false declaration in order to evade or significantly underestimate taxes is punishable, according to Art. 198, a fine in the amount of a two-year income of an individual entrepreneur (up to 300,000 rubles), arrest or imprisonment for a term of 6 months. up to a year. In case of particularly large damage, the fine is half a million rubles or income for 3 years of work of the individual entrepreneur or a punishment of up to 3 years behind bars.
Similar sanctions are provided for in Art. 199.2 of the Criminal Code for concealing money and property of an individual entrepreneur from collecting taxes (the term of imprisonment in this case increases to 5 years). If an entrepreneur, out of selfish motives, does not perform the functions of a tax agent, Art. 199.1.

When determining the amount of damage, debts, income derived by an entrepreneur, the Criminal Code proceeds from the following amounts: large amount - over 1.5 million rubles, especially large - more than 6 million rubles.

2. A separate type of economic crimes are acts that are qualified by the Criminal Code as fraud (Article 159). Deliberate deception of clients, lack of intention to fulfill contractual obligations in relation to counterparties, creditors are regarded as the activity of an entrepreneur, aimed at making profit illegally.

3. The liability of an individual entrepreneur may also arise under the following articles of the Criminal Code:

systematic delays and non-payment of wages to employees (Article 145.1);
use of someone else's trademark (Article 180);
unofficial business activities, without licensing certain types of goods and services, and other actions united by the concept of "illegal business" (Article 171);
refusal to return Money on accounts payable (Article 177);
intentionally bringing a business to bankruptcy (Article 196), etc.

The responsibility of an individual entrepreneur is what keeps many who want to dive headlong into the abyss of business from rash acts. Registering an individual entrepreneur is the easiest thing: today it is a matter of a couple of days. Working at your own risk, understanding all the nuances of taxation, observing labor laws, remembering administrative fines and honoring the Criminal Code - these are the "gray everyday life" of a modern entrepreneur. And ignorance of the laws, as you know, does not save you from responsibility.

Individual entrepreneurs must be held accountable for their misdeeds not only as a legal entity, but also as an individual. You may have to bear criminal, administrative or material liability. So, if you decide to register as an individual entrepreneur, carefully study the law so as not to make mistakes that will cost you a lot.

Main types of responsibility

There are several types of responsibility.

Administrative- occurs when:

evasion of payment of fees, duties and taxes;
delays in registering with various authorities as an individual entrepreneur;
untimely registration of employees;
delays in notification of a change in activity;
installations and further use at the KKT enterprise without registration;
attracting foreigners to work without notifying the Federal Tax Service.

Subsidiary- this is a responsibility to creditors and banks, tax services.
Criminal - occurs when:

violations related to the sphere of economy;
violation of tax laws;
fraud;
sale and possession of weapons or narcotic drugs without the presence of permits;
theft and deduction of people in captivity.

Why an entrepreneur can be held liable can also be understood from the following diagram:

A fairly common case is the hiring of guest workers from neighboring countries with further confiscation of the passport, non-payment of money.

Punishment for violating workers' rights

To begin with, we will consider what types of punishment are applied for violations of the Labor Code and legislative acts related to labor protection. An individual entrepreneur is responsible to the employees he hires. Thus, it is obligatory to pay wages, vacations, sick leave, compensation for unused vacation.

If the employee did not receive on time work book or was fired from his job for no apparent reason, he has every right to demand compensation.

In addition, there is a recovery of moral and material compensation for damage to the property of an employee.

In addition, the following responsibilities apply:

Violation in the field of labor protection is considered a serious misconduct. For him, the IP faces a fine of up to 5,000 rubles.
Drawing up an employment contract for short term or even admitting an employee to work without concluding an agreement will cost up to 5,000 rubles.
Untimely conclusion of an agreement between an individual entrepreneur and its employees will result in the amount of 3,000 rubles.
Unjustified - a fine of up to 5,000 rubles.
Violation of the points prescribed in employment contract- a fine of 5,000 rubles.
Refusal to hire a pregnant woman or raising a child under 3 years old:

Payment of a fine of 2,000 rubles to the state.
Forced labor in the amount of 180 hours.

In case of repeated violations in the field of labor protection, the court has the right to impose the following sanctions on the individual entrepreneur for a period of 1 to 3 years:

Deprivation of the right to borrow leadership positions.
Business ban.
The prohibition to enter the board of directors of the enterprise.

Punishment for violation of economic activity

For violations in the economic sphere, the following penalties are provided:

Work without registering an individual entrepreneur - a fine of up to 2,000 rubles.
If, within 3 days after the change of residence, a notification was not sent to tax service, the fine will be up to 2,000 rubles.
Sale of goods of inadequate quality:

Payment of 5,000 rubles in the form of a fine.
Business closure for up to 90 days.
Confiscation of goods.

One type of punishment or several can be applied.

Absence cash register:

2,000 rubles for individuals.
4,000 rubles for officials.

Operations related to the sale of goods subject to labeling. In case of its absence:

Payment of a fine up to 200,000 or withdrawal of the amount earned by a person for 18 months.
Arrest of a person for up to 3 years with the payment of 80,000 rubles or the income of the convicted person received for 6 months.

Making a loan using fraud:

The cost of such an offense will be 200,000 rubles. Alternatively, an unlucky individual entrepreneur is threatened with payment of an amount equal to the person's earnings for 18 months.
Arrest of a person for a period of 6 months to 5 years.
Compulsory works within 180 to 240 hours.

For non-payment of a loan:

Pay the state 200,000 rubles or the amount of income for 18 months.
compulsory corrective labor for 180-240 hours.
Arrest for a period of 6 months to 2 years.

Coercion to conclude or terminate a transaction, inducement to refuse to sign an agreement - imprisonment up to 1 year.
Copyright infringement, that is, the use of trademarks that do not belong to the IP:

Payment of a fine in the amount of 200,000 rubles or withdrawal to pay off earnings for 18 months.
Compulsory corrective labor for 180-240 hours or 2 years.

Evasion of payment of customs duties:

The amount of the fine depends on the offense and ranges from 100,000 to 300,000 rubles. Alternatively, a person's income for the last 12-24 months may be withdrawn.
Corrective labor for 180-240 hours.
Imprisonment for 2 years.

Violations related to debts on taxes and fees, evasion of their collection, including concealment of valuable property:

Arrest of the violator for 6-12 months.
Fine of 100,000-300,000 rubles or income for the last 12-24 months.

Any decisions under these articles are made after the trial.

What is the responsibility for violation of tax laws?

Liability depends on the type of violation:

Untimely notification of the tax authorities about transactions with bank account. This includes its discovery or. A fine of up to 5,000 rubles.
Late payment of tax or deviation from it - a fine of 20-40% of the debt.
Violation of the deadline for registration with the Pension Fund of the Individual Entrepreneur or its employees - a fine of 10,000 rubles.
Violation of the deadlines during which it is necessary to report to the FIU data for opening an individual account in the system, as well as providing data that does not correspond to reality or incomplete data. The violator faces a fine of up to 5,000 rubles.
Violations related to contributions to the Pension Fund - a fine of up to 40% of the amount.
Violation of the deadlines for filing a tax return - a fine of 5% of the tax amount for each month of delay.
Late submission of reports to the statistics department - a fine of 3,000-5,000 rubles.
Use of a cash register not registered with the tax office, failure to present a cash receipt to the buyer - 1,500-2,000 rubles.

Responsibility for cashing out

Today, there is no article in the Criminal Code of the Russian Federation under which one could be held liable for cashing money through IP. But at the same time, he can be attracted by law for the following actions:

forgery of papers;
laundering of money;
false entrepreneurship;
tax avoidance;
complicity in hiding funds.

Sole Proprietor's liability for debts

One of the distinguishing features of IP registration is that even after the liquidation of an IP, they are still responsible to various services, such as the Federal Tax Service, counterparties and funds of various kinds. The Constitutional Court of the Russian Federation at one time ruled that a person is obliged to answer for debts, regardless of whether he has the status of an individual entrepreneur at the time of filing a claim or has lost it.

This type of liability is subsidiary. Its limitation period is 3 years. During this period, the counterparty, bank or person to whom the individual entrepreneur owes money has the right to sue with a demand to return the funds.

In addition, this also includes liability for obligations unfulfilled and deferred. Eg:

If the individual entrepreneur was supposed to deliver the goods for which he received money earlier, he may be required to return the money or provide the ordered goods.
The individual entrepreneur installed the equipment in the client's house and gave a guarantee of 24 months. If it closes after that, buyers still have every right to charge it the cost of repairing the equipment if it fails during the warranty period. This is an example with deferred commitments.

If a debt has arisen, then the court may confiscate property to pay it off. individual to pay debts.

Please note that they are not confiscated: according to Art. 446 of the Civil Code of the Russian Federation:

Apartment or house, but only if this is your only home.
Household.
Household business plots.
Household items. In this case, the court may order the confiscation of property belonging to luxury goods.
A car if you are disabled and need it to get around.
Previously purchased products.
Seeds for planting.
Fuel.
Items you use at work. But only if its price is below 100 minimum wages.

Also, the court has every right to oblige you to repay the debt in installments from wages. In addition, until the debt is paid, you are prohibited from traveling abroad.

Video: What threatens non-payment of taxes for individual entrepreneurs?

One of the most serious problems is non-payment of taxes by individual entrepreneurs. A lawyer will tell you what types of liability threaten for violation of this article and what you need to expect for a dishonest entrepreneur.

An individual entrepreneur is responsible for violations in accordance with the Criminal Code and the Code of Administrative Offenses of the Russian Federation. Depending on the misconduct and its severity, the court may impose a fine, condemn the individual entrepreneur for up to several years, or confiscate his property. At the same time, liability for debts is valid even after the liquidation of the IP.

An individual entrepreneur is liable for obligations with all his property (Article 24 of the Civil Code of the Russian Federation). And even after the business closes, the entrepreneur may still be subject to debt claims (such as unpaid taxes) that he will have to satisfy. The limitation period for debts to creditors, including government organizations(tax and off-budget funds), - 3 years.

If the entrepreneur has debts, first of all, funds will be debited from bank accounts, and only if there is a shortage of funds in the accounts of the individual entrepreneur, the recovery can be levied on property. At the same time, a married entrepreneur risks not only his personal property, but also property acquired in marriage. If the personal property of the individual entrepreneur is not enough for repayment, then creditors may demand the division of the joint property of the spouses. In the absence of a marriage contract, the spouses are considered to have equal rights to the property acquired during the marriage. Thus, an entrepreneur can also be liable for his debts with half of the total family property (see Article 34 and Clause 1, Article 38 of the Family Code of the Russian Federation).

Such complete “material responsibility” is the main disadvantage of the status of an individual entrepreneur. At the same time, many believe that in the case of large debts, creditors will take all the property from the entrepreneur, down to the last shirt. Meanwhile, the law indicates property that cannot be foreclosed and which in any case will remain with the entrepreneur.

According to Art. 446 of the Civil Procedure Code of the Russian Federation, this list includes:

residential premises (parts thereof), if for a citizen-debtor and members of his family living together in owned premises, it is the only premises suitable for permanent residence, with the exception of property that is the subject of a mortgage and which, in accordance with the legislation on mortgage, may be levied;
land plots on which the only residential premises suitable for permanent residence are located, with the exception of those that are the subject of a mortgage and on which execution may be levied in accordance with the legislation on mortgage;
items of ordinary home furnishings and household items, items for individual use (clothes, shoes and others), with the exception of jewelry and other luxury items;
property needed for professional occupations citizen-debtor, with the exception of items whose value exceeds one hundred established federal law minimum dimensions wages;
used for purposes not related to the implementation of entrepreneurial activities, breeding, dairy and working cattle, deer, rabbits, poultry, bees, feed necessary for their maintenance before pasture to pastures (leaving for an apiary), as well as outbuildings and structures necessary for their maintenance;
seeds needed for the next sowing;
food and money for a total amount not less than the established subsistence level of the debtor citizen himself and his dependents;
fuel needed by the family of the debtor citizen for cooking their daily food and heating during the heating season of their living quarters;
means of transport and other property necessary for the citizen-debtor in connection with his disability;
prizes, state awards, honorary and commemorative signs awarded to a debtor citizen.

Thus, an apartment (if it is the only one) cannot be seized and sold for debts, even if the entrepreneur does not have other property (see the ruling of the Constitutional Court dated 04.12.03 No. 456-O on this).