Presentation on theme: When the Internet became an international network, it became necessary to provide foreign countries with the ability to control. Consequences of violating the electronic procurement procedure
Russian Finance Minister Alexei Kudrin confirmed that Russia does not intend to carry out external borrowings in the next three years. He explained this by saying that it is possible to balance the sources of financing by using the Stabilization Fund for the planned repayment of external debt. Russia's debt volume is not so large, and borrowed funds can be used not only to pay off existing debt, but also to develop the economy. Is the position of the Ministry of Finance justified in this case?
They don’t think much about economic development at all. This is the position of the state itself: there are no good investment projects, the state cannot do anything here, so the best thing is to pay off debts ahead of schedule. If the line is on economic development, on investment projects with state participation is considered only as a distant prospect, and they almost directly admit that they cannot do anything now. As for the statement itself, the position that Russia will not enter foreign markets in the next three years, because we have money and everything is fine with us, is good only if we had one hundred percent guarantees that we really will not under what conditions it will not be necessary to enter foreign markets. If oil prices suddenly fall or even some favorable events happen (suddenly a good infrastructure project appears, some kind of transport story), we need money and we want to borrow it, investors after such a statement by Kudrin will perceive this as Something bad happened to Russia. Naturally, this will be negative for new loans. Therefore, we can say that now the situation in Russia is stable, that we have stable incomes, that there is no need for emergency loans, which were before the 1998 crisis, when we needed money to finance debts, to pay salaries. Such statements are correct, they are good, they have a good effect on our markets, on those bonds that are already in circulation. And such statements that we will not borrow for three years, in my opinion, are not entirely correct for the reason that anything can happen, and Russia may need money not even because of the critical situation with income. For example, we will agree with China on some good project and we will want to raise money for this, but after such statements it will be more difficult to do.
Our officials have repeatedly said that Russia has a goal to reduce external debt and increase internal debt. Now Kudrin is once again saying that we will not borrow for three years, but a situation may arise when money is needed. Can we expect that by increasing the internal debt we will be able to obtain these funds?
In today's situation, there is money. There is demand for government securities even with minimum rates and a growing dollar, which should not be the case in a normal situation. But if we need to borrow $2-3 billion, how possible is it to do this in Russia without a significant impact on the market, without raising rates, so that it is long-term money? In Russia, attracting such resources is still a big problem, even for the state. It is clear that there is pension money, but the government is trying in every possible way to transfer this money to the private system in some complicated way. The question is, will there be private system invest in long-term government projects and under what conditions? Now the situation is good, now it is possible to raise money on the domestic market. The problem is that as soon as the desire to borrow large long-term money arises, investors immediately understand everything perfectly well and present more high demands. Therefore, you cannot close any channels for yourself, you cannot take any very drastic steps. It seems to me that we need to act more carefully.
From the point of view of raising large sums, the external debt market is preferable.
The market for loans, which can be raised quite quickly within the country, is not yet so capacious. It needs to be developed and prepared for large long-term borrowings.
This is unlikely to be possible to do this legally, since in most cases, running a business without registration risks not only problems with fines, but also criminal penalties. As a result, savings can result in even greater costs for fines and problems with the law.
But there are also small exceptions and tricks that can help you postpone the registration procedure for a while or reconsider your business plans.
Tax, administrative and civil legislation of Russia indicates that any business must be registered before starting economic or other activities.
In fact, without a state registration certificate there is no individual entrepreneur as such. There is only a person who provides services. This applies to all areas of work: from tutoring to the provision of business services. If the codes of other countries establish the possibility of carrying out some work without registration, then we simply do not have this.
IN Tax Code Certain types of activities that can be carried out without opening an individual entrepreneur are not indicated, but it is clearly established that it is possible not to submit an application to the Federal Tax Service only if the work is not carried out constantly. And if:
- profits from transactions are received more than twice a year.
- the business has constant contacts with suppliers or clients and has records of profits and expenses.
- An entrepreneur enters into transactions with a certain sequence.
Unspoken signs of conducting illegal business activities are the presence of an office or retail outlet, as well as the achievement of a company’s turnover of a certain volume (about 200,000 rubles).
If a business has at least two of these signs, then it is already considered a business activity, which must be registered, and after that, submit reports on the basis of which tax will be paid.
Is it possible to run a business without registering as an individual entrepreneur?
Yes, but it’s worth considering that this has a significant drawback: you still have to pay taxes. But, if you still want to try, there are several options in which failure to register will not actually be a violation of the law.
Option one: work under civil contracts.
A businessman can enter into contracts with companies or people and make a profit based on them. This could be a contract, purchase and sale, royalty, work, or any other. According to the validity period, such an agreement can be designed for a one-time provision of services, or for work for a certain time.
If such an agreement is concluded, it is not necessary to register a business, but it is worth considering that you still need to report the funds received to the tax service, only as an individual.
Option two: sell goods.
Selling goods without registering an activity is a more complex topic. The fact is that classic trade turnover is associated with the issuance of checks, registration of accounting books and subsequent submission of reports to the tax service. Therefore, in order to sell goods without registering a business activity, you can work according to two schemes:
- dropshipping.
There are two difficulties with using this method: first, you need to work with a supplier who agrees to work according to this scheme. Secondly, agency fees are still subject to declaration.
- intermediary manager.
To work under such a scheme, you need to be prepared for the fact that profit will have to be declared, and the supplier can also withhold taxes from the remuneration. As a result, making a profit will not be so profitable, since for an entrepreneur the rate would be lower than for an ordinary employee.
Option three: open outlet.
Opening a retail outlet without registering a business is the most difficult task. The fact is that the turnover of any point must be documented. Therefore, the easiest legal way is to open a representative office or branch, that is, work under the brand of a registered company. In this case, the company will deal with document flow problems, and everything will be included in its reporting.
There are also special options for what you can do without registering as an individual entrepreneur.
This could be handicrafts, providing assistance in cleaning and caring for the house, garden, or other household work. Internet business stands out separately: since the entrepreneur does not have an office and physical goods, contact with the buyer, it is more difficult to interact with him.
Typically, the tax service does not pay attention to such small businesses.
At the moment, these are the simplest legal ways to work. It is worth remembering that all these types of activities in the Russian Federation are real, but inconvenient due to difficulties with the law. In most cases, such options for doing business depend on the management of another company, that is, in fact, a business without registration will mean dependence on other people and their peculiarities of doing business.
How long can you work without registration?
The Tax Code of the Russian Federation states that before starting entrepreneurial activity, you need to register your business activity.
This means that you cannot work without registering a business. In practice, you can carry out entrepreneurial activity for a maximum of a month or two, no more. This measure can be resorted to if you need to urgently start work or open a retail outlet during the paperwork process.
What happens if the tax authorities pay attention to a business without an individual entrepreneur?
The law directly states that a person cannot carry out any kind of business activity without registration - first you need to submit documents, and you can start work only after receiving a certificate. If this is not done, the entrepreneur falls under several types of liability:
- Administrative responsibility.
- Tax liability.
The amount of the fine and accrued taxes not received by the state will depend on what the individual entrepreneur’s profit was (based on checks, contracts or other facts) and what type of activity he carries out.
If you think that this may not affect you, then you are mistaken. A dissatisfied partner, a client, or an overly vigilant citizen can contact the tax service. And, of course, the Federal Tax Service itself can pay attention to the movement of funds through accounts belonging to to an individual, to draw up contracts that are regularly recorded as transactions on behalf of an individual.
As a result, you can pay much more than with official registration, plus pay an administrative fine and come to the attention of the tax police. That's why individual entrepreneur It is possible to work without registration, but it is not profitable. Paying taxes is always cheaper than paying a fine once and paying tax fees for the entire period of conducting illegal business activities.
A few words about taxes
Most often, those who think that they need to pay a lot are thinking about how to work without opening an individual entrepreneur. In fact, this is not always the case: there are different taxation regimes, and the legislation itself provides for the opportunity to work at a zero rate, that is, without paying taxes.
It is also possible to simply submit zero reporting (which does not exempt you from paying other contributions), which significantly reduces the cost of paying taxes.
So should I register or not?
If you are still in doubt, then our lawyers recommend registering an individual entrepreneur as soon as possible. It's all about your financial security and business sustainability. Registration will cost 800 rubles, while fines and accrued amounts of unpaid tax will be much higher.
Residential moves can be carried out not only by land transport.
If you plan to use the ferry, you should definitely take care of booking your place in advance, or better yet, pay for it. Wait for the loading date, make sure that the car arrives at the loading point without delay and wait again. Alas, you will have to spend a lot of time on river transportation. But, if you don’t have time to wait, it’s worth thinking about another way to move an apartment.
The plane is very fast
The fastest way to transfer anything and anywhere is by plane. In this matter he is beyond competition. Surely everyone who dreams of being in a new home as quickly as possible, surrounded by their favorite things, would choose a plane. How could it be otherwise, because you can transport any cargo on an airplane, being confident in its safety. And most importantly, moving to the most remote corners of the country will take place in a few hours! Of course, after that you will have to reload the cargo onto the car and get to your destination, but that’s a minor thing. Little things compared to the cost of such pleasure.
It is really very expensive, and therefore it is worth paying attention to the most modern way transportation - container.
Simple, convenient, reliable - this is a container
There is simply no more convenient container for transporting any cargo, including furniture and personal belongings. First of all, the container is universal. It can be easily mounted on both a truck and a railway platform; both in the cabin of a cargo plane and on the deck of a ship or ferry. Hence, another obvious advantage of the container is that it can be reloaded very quickly.
In addition, the things inside the container are completely safe. They are protected from the effects of natural factors. Objects inside can be securely secured using chains, guy wires, and special stops.
Depending on the number of things being transported, you can choose from two main options – 5 and 20 foot containers. Having decided on the required volume, it is easy to order it from any of the many companies involved in organizing transportation.
Having considered the main types of transport used during apartment moving, we can conclude that each of them has not only advantages, but also disadvantages. Therefore, the ideal option for organizing a move should be combined and, most importantly, carefully thought out. For example, delivery of a container to a station, train, then reloading it onto a car, along the way, if necessary, ferry crossing.
Publications, 17:48 06/19/2012
© RAPSI, Sergei Feklyunin
The Supreme Arbitration Court of the Russian Federation on advertising: everything is for the benefit of the consumer
Context
Sergey Feklyunin, RAPSI
Sending advertisements to mobile phones can only be carried out with the consent of subscribers, advertising of dietary supplements cannot be accompanied by a mention of the diseases for which they supposedly help, and the use of the words “best”, “first” and “number one” in advertising is possible only with an indication of the specific criterion by which the comparison is made.
Such clarifications are contained in the draft resolution of the Plenum of the Supreme Arbitration Court (SAC) of the Russian Federation “On some issues of the practice of applying arbitration courts federal law"About advertising." The project will be discussed on June 20 at a meeting of the Presidium of the Supreme Arbitration Court of the Russian Federation.
In a document that systematizes the existing and defines the future judicial practice, the highest arbitration for the first time decided to speak out about such a phenomenon as spam mailings. True, it is not entirely clear from the text of the draft whether the legal position of the Supreme Arbitration Court extends to the Internet and, in particular, to email, where most users suffer from spam. Perhaps this issue will be resolved during the discussion of the project. In the meantime, it contains the following provision:
“Distribution of advertising over telecommunication networks, including through the use of telephone, fax, and mobile radiotelephone communications, is permitted only with the prior consent of the subscriber or addressee to receive advertising.”
It is further clarified that the subscriber’s consent can be expressed in any form sufficient to identify him and confirm his will to receive advertising from a specific advertising distributor. Moreover, if you agreed to receive a weather forecast from someone, your counterparty does not have the right to send you advertising messages.
Diagnosis and dietary supplements are not compatible
The Supreme Court reminds lower courts that advertising legislation contains a ban on advertising dietary supplements (dietary supplements) and food additives create the impression that they are medicines and have medicinal properties. And he explains how this rule should be applied: advertising of supplements can be recognized as creating such an impression if it “contains the name of the disease (or its symptoms) and simultaneous mention of the product as a means of providing a therapeutic and prophylactic effect.”
Said A - say B, C, etc.
The draft resolution consolidates the rules developed judicial practice, to assess the legality of advertising of banking services.
The Advertising Law establishes a mandatory requirement for banks: if an advertisement for a loan indicates one of the conditions that affects its cost (for example, the interest rate), then all other conditions must be indicated.
As the Supreme Arbitration Court of the Russian Federation explains, such conditions include, in particular, information about the size interest rate, the amount and term of the loan, payments and commissions for credit transactions, as well as additional costs borrower related to obtaining a loan - insurance of risks, including life and health of a potential borrower, notarization of documents, provision of collateral under a loan agreement, assessment of property pledged as collateral, etc.
However, the advertiser is exempt from specifying the specific amount of the client's expenses - just mentioning the fact of incurring expenses. In addition, information about the adverse consequences of violating the contract does not apply to information that affects the cost of the loan, since the amount of sanctions against the violator, as a rule, cannot be determined in advance.
Unreadable means it doesn’t exist
Adjacent to this group of clarifications are provisions on the inclusion of warning notices, mandatory information or terms of service in advertising. The list of mandatory information when advertising certain goods and services is determined by advertising legislation.
The Supreme Arbitration Court of the Russian Federation clarifies that if the relevant information is unreadable (due to font size, color scheme, etc.), then the courts may recognize it as missing and the advertisement itself as improper.
Excellence Criterion
In the draft resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation, an attempt was made to resolve such a delicate issue as the comparison in advertising of the product of one manufacturer with a similar product of another. In accordance with the law on advertising, if such a comparison is incorrect, then all advertising is considered unfair.
VAC explains what the term “incorrect” means in this context. So, the advertiser in advertising own goods with competitors' products should not allow comparison based on incomparable criteria, as well as incomplete comparison of goods, which does not allow an objective assessment of the properties of the advertised goods.
Separately, the highest arbitration clarifies the rules for the use of such popular epithets in advertising as “best”, “first” and “number one”. Their use is unacceptable without indicating “the specific criterion by which the comparison is made and which has objective confirmation.” If there is no confirmation, the court will declare such advertising unreliable.
Signs and signs are by law
“The placement of the name (commercial designation) of an organization at its location, as well as the placement of other information for consumers directly at the place where goods are sold or services are provided (for example, information about operating hours, goods sold) should not be considered as advertising, since the placement of this information pursues, first of all, goals not related to advertising."
Another paragraph formulates an approach to signs, usually installed on roadsides on route guidance signs and showing the direction of travel to the enterprise.
According to the Supreme Arbitration Court of the Russian Federation, such signs are not advertising structures only if their installation is approved by the traffic police and the information placed on such signs meets the requirements of the relevant GOSTs.
Only in one situation regarding the application of advertising legislation did the developers leave a fundamental semantic “fork in the road” in the project. It concerns cases when the antimonopoly authority, which has caught a company in false advertising, requires it to distribute a refutation (counter-advertising) in court.
The main option in the draft is that the antimonopoly authority is not obliged to prove that the defendant’s false advertising violated or could violate the rights and legally protected interests of third parties. However, the opposite approach is also proposed for discussion. If it is adopted, antimonopoly officials will have to prove the fact of violation of the rights of a third party.
The draft also provides explanations on issues arising from contracts on sponsorship advertising, regulates the distribution of responsibilities between the advertiser, advertising producer and advertising distributor, and interprets the features of the use of foreign trademarks in advertising, as well as the placement and dismantling of advertising structures.