Seasonal trade can not only bring income, but also result in serious fines. Therefore, it is important to remember: a successful business always relies on the law. Meanwhile, the activity of an entrepreneur from Brest has become a vivid example that any attempts to circumvent the rules inevitably lead to administrative liability.

According to the materials of the administrative offense case, an individual entrepreneur, from June 1 to July 22 of this year, purchased vegetables and fruits from individuals at the market in the agro-town of Olshany, which she subsequently sold for profit at one of the markets of the regional center. During the inspection, it was established that the woman had no documents confirming the legality of the purchase of vegetables and fruits. As a result, the total amount of illegally sold goods exceeded 17 thousand rubles.

By her actions, the entrepreneur violated the requirements of the Tax Code, which obliges the taxpayer to ensure the availability of documents confirming the purchase (receipt, transportation) of material assets. Additionally, Article 205 of the Tax Code was violated, as food products were sold without a purchase act for goods, raw materials, materials, the form of which is stipulated by the relevant instruction on the procedure for keeping records of income and expenses.

Based on the consideration of the case, the Economic Court of Brest Region concluded that the individual entrepreneur had committed an administrative offense provided for in Article 13.12 (violation of the procedure for acquisition, storage, and sale of goods) of the Code of Administrative Offenses, and imposed a fine amounting to 10% of the value of the subject of the administrative offense, which totaled 1,764 rubles 60 kopecks.

The court also established that the woman, for two months, engaged an employee without formalizing labor relations with him. He purchased products at the market in Olshany and transported them for sale in Brest. These actions violated the requirements of the Civil Code of the Republic of Belarus, which stipulates that individual entrepreneurs may engage natural persons (no more than three) upon concluding an employment or civil-law contract with them.

The income received from carrying out the said activity was set at 15 thousand rubles. By a ruling of the Brest Oblast Economic Court, the individual entrepreneur was held administratively liable under Part 3 of Article 13.3 of the Code of Administrative Offences. She was fined 20 base units, which amounted to 900 rubles, with confiscation of 5% of the illegally obtained income.

The court rulings were not appealed and entered into legal force.