You are required to pay taxes even if you have not registered an individual entrepreneur or LLC
Ordinary individuals are required to pay 13% personal income tax on income. Taxes are deducted from wages, and the law also requires them to be paid from other income. The employer is responsible for personal income tax on wages: withholds 13% and transfers this amount to the tax office for the employee. But you need to take care of taxes on rent and other additional income yourself. You must submit a 3-NDFL declaration by April 30 and pay tax by July 15.
Having found out that you earn from renting out an apartment or private English lessons, the tax office will ask you to indicate income in the 3-NDFL declaration, pay a tax of 13% of the income and a penalty of approximately 13% per annum of the unpaid tax. At their discretion, inspectors can impose a fine of 20% or 40% of the tax amount.
Criminal liability occurs when the amount of taxes for 3 years exceeds 600 thousand rubles. It’s difficult to call receiving such income a part-time job.
Legal protection of the logo
Depending on whether the logo was registered as a trademark or not, different legal norms come into force when protecting it.
The logo is not registered as a trademark
In this case, the logo is the result of intellectual activity, which is transferred to the copyright holder from the performer under a copyright agreement or as a service work.
In case of violation of an exclusive right (use of someone else’s logo without consent), liability arises under Article 1301 of the Civil Code of the Russian Federation:
- a fine from 10,000 to 5,000,000 rubles, the specific amount is determined by the court, based on the nature of the violation;
- double the cost of counterfeit copies;
- double the cost of the right to use the work.
The logo has been registered as a trademark
If the logo has been registered as a trademark, then the provisions of Article 1515 of the Civil Code of the Russian Federation apply to the violator:
- a fine from 10,000 to 5,000,000 rubles, the specific amount is determined by the court, based on the nature of the violation;
- double the cost of goods on which someone else’s trademark is placed;
- double the cost of the right to use someone else’s trademark.
As you can see, the size and essence of the sanctions are almost identical, although in the first case we are talking about an unregistered logo, and in the second - about one that has been registered as a trademark. However, it is easier to prove the offender’s guilt in the second case.
How can the tax office find out that income has been received?
It is difficult for the tax authorities to trace the receipt of income if both sides of the transaction are ordinary individuals. There are raids when, together with law enforcement agencies, the tax service carries out search activities, but they cannot check everyone.
The most dangerous thing for those who do not pay taxes on their part-time work is a conflict with a client. One complaint can trigger a mechanism for the exchange of information between regulatory authorities and a full investigation of activities will begin.
An example about an illegal taxi driver
An illegal taxi driver got into an accident, and the client filed a statement with the police. To transport passengers you need to obtain a special permit, and for this you need to register an individual entrepreneur or LLC. Therefore, the first thing that will be requested to clarify the situation is permission to operate. Hence, in addition to additional tax charges, they may also impose fines for lack of registration and permission.
An illegal taxi driver faces:
- Payment of tax 13% of income.
- Penalties are approximately 13% per annum of the tax.
- The penalty for non-payment of tax is 20% or 40% of the tax amount.
- The fine for conducting activities without registering with the tax authorities is 10 percent of income, but not less than 40 thousand rubles.
- Administrative fine for unregistered business from 500 to 2000 rubles.
- The administrative fine for transporting passengers without permission is 5,000 rubles.
In addition to these amounts, you will have to compensate for the damage to the life and health of the passenger yourself, because MTPL does not work for taxi drivers, and special insurance is required. Criminal liability for a business without registration occurs when major damage is caused to citizens or large income of more than 1.5 million rubles is received.
An example about renting out an apartment
The tenants turned out to be very active and constantly disturb neighbors or damage public property, which is why the residents of the building filed a statement with the police. As part of cooperation with the tax authorities, law enforcement agencies can transmit information about the rental of an apartment. It is most likely that the inspectors will only assess additional tax on the income received, and impose penalties and fines. It is much more difficult to punish a business without registration, because first of all you need to prove that the apartment was not purchased for personal purposes.
For renting out an apartment you are subject to:
- Payment of tax 13% of income.
- Penalties are approximately 13% per annum of the tax.
- The penalty for non-payment of tax is 20% or 40% of the tax amount.
An example about an unregistered online store
The buyer was not satisfied with the quality of the goods in the online store, and he wrote a complaint to Rospotrebnadzor. This is an important authority that protects consumers, so controllers will then consider all data.
An online store without registration faces:
- Payment of tax 13% of income.
- Penalties are approximately 13% per annum of the tax.
- The penalty for non-payment of tax is 20% or 40% of the tax amount.
- The fine for conducting activities without registering with the tax authorities is 10 percent of income, but not less than 40 thousand rubles.
- An administrative fine for an unregistered business is from 500 to 2000 rubles.
- Administrative fine in the field of consumer rights protection from 500 to 2500 rubles.
