The purpose of this article is to examine the features that characterize the subject of the offences specified at art.241 PC RM. It is concluded that the offences in question cannot be perpetrated by a legal person if: 1) there is performed an entrepreneurial activity without the proper registration (re-registration) to authorized bodies (as mentioned at lett.a) art.125 PC RM); 2) there is performed an entrepreneurial activity through the branches of the organization that work without the proper registration, as established by law (as mentioned at lett.c) art.125 PC RM). It is shown that the non-profit (non-commercial) orientated legal person, which perform an entrepreneurial activity, can form the subject of the offences referred to at art.241 PC RM. It is also established that the minimum age of the person subject to penal liability under art.241 PC RM is, in some cases 16 years, and in other cases, 18 years. It is revealed that, in some cases, the subject of the offences specified at art.241 PC RM has a special quality. It is argued that the subject of the offences in question is the person directly performing the entrepreneurial activity.