1999

FROM THE EDITORS

Not to appear in prison tomorrow, struggle for freedom today.

The appeal to the businessmen of the Republic of Belarus

Many things in life does not take place by thenselves. There are processes which can and must be controled, there are processes which should be initiated and supported. There are processes which should be "throttled" in a germ.

1917 …. The adventurers (revolution), NEP (new economic policy, bloom of the economics), dispossession of the kulaks, violence on the rights and freedom of the citizens, "manual" courts, public prosecutors, legislative and executive authority, mysterious killings and disappearances of people, mass executions….

1994 …. The adventurers (visibility of revolution), NEP 1994-1996 (bloom of the private sector of managing at Mikhail Chigir, maximum payments to workers, peasants, employees and pensioners), 1996 dispossession of the kulaks, witch-hunt, terror in the economics, violence on the rights and freedom of the citizens, "manual" courts, prosecutors, legislative and executive authority, mysterious killings and disappearances of the people, mass arrests of the political opponents….

What will the following stage be?.

5 years of cheap populism, disorder of economics, looking for enemies. The best friend of A. Lukahenko - Miloshevich is announced as a war criminal. «Tell me who your friend is and I shall tell who you are» they say.

Other popular expression comes on mind, when you analyse "policy" of our management to West and the USA … about the Elephant and Moska from the fable of Krilov.

Today there is no international isolation of Belarus, today there is an isolation of the policy spent by A. Lukashenko. The majority of western and Russian politicians say thatthey agree to co-operate with Belarus but without Lukashenko.

From 1.09.99 the goods (property) of businessmen will be confiscated without the decision of the court by any sergeant of militia who will pass nearby. The projects of the decrees and orders on which one businessmen will be robbed even more and arrested are prepared. Today one businessman gives money in the budget as taxes and collectings in 100-160 (!) times more than an average worker.

The notice: 100.000 businessmen give 20 % of a profitable part of the budget, four million workers give 80 % of a profitable part of the budget.

Today businessmen have put in the most humiliating position. The huge fines for offences which were not committed by a businessman, robbery and racket on the part of the different inspectors. The president and bodies controlled by him have created the whole system on confiscation of property of the citizens. To select and to share is the only duty of the authority was engaged last time. The joint income, fly-off slips, certification, Decree #14 etc. is only an instrument to achieve this purpose. We Have beaten "off" the joint income - "certification" has appeared, then something else will appear. It is necessary to struggle not with consequences and with the illness. Recently A. Lukashenko on TV admitted that he had hold Belarus for 5 years in the hanged condition in a favour of Russia. To whom will he will threaten further it is difficult to say, but not to the own people, it is clear.

Today the authority temporarily (for two months) has suspended a terror against the citizens. They made the favour to the citizens. After a respite terror will proceed with new doubled force.

What should we do? It is necessary to act as a united front to protect the rights and legislative interests. Workers, teacher, businessmen, pensioners, students, house-wives will tell their word 21.07.99. 21.07.99 the authorities of A. Lukashenko submitted to him by the fooled people in 1994stops.

The authority is preparing for this day. New "Zones" are built, there is a re-planning of old "zones" to compress them to accept new people, the power structures are strengthened, people disappear, the parties are forbidden, trade unions, public organisations are also forbidden, the provocateurs are bought, there is a pressure on the leaders of the trade unions, parties and public organisations. The authority does not understand one thing - it digs a tomb to itself by its arms. It is still not known who will appear in these "zones", and the power structures will support the people instead of adventurers.

The businessmen are obliged to solidary with the requirements of other people demanding the resignation of A. Lukashenko. Or today the authority will be straightened with workers and teachers, then with all who have left. Therefore 21.07.99 the one-day all-republican action of civil defiance with possible prolongation is declared. All markets of the Republic of Belarus terminate the activity and the businessmen join the actions of the protest spent by workers, pensioners, intelligentsia and students. The main measures will be conducted in Minsk. 1.09.99 the all-republican action of the protest with the termination of payment of taxes and other payments is intended.

We have own plan of action. We shall force this authority to go on democratic elections. Only democratically elected government bodies will respect the rights of the citizens and will cancel all these vain and harmful limitations in the field of development of small and average business.

From 20.07.99 all-republican holidays connected with dispatch of the first president of the Republic of Belarus on the deserved rest start. The citizens of the Republic of Belarus are going to sent solemnly A. Lukashenko as further as possible …

The notice: to express the pleasure we do not need the sanction of the authorities. Come with families, it is not necessary to remember insults, it is a pity (for "Grigorievich") that 5-year term was finished so soon according to the Constitution of 1994, but he can not do anything, it is necessary to execute the oath given to the people on the Constitution of the Republic of Belarus in 1994.

Those who want to create the trade unions, to take part in the activity of the all-republican businessman’s non-state structures, address on tel/fax (8-0152) 72-00-72, Grodno, Stefan Batory 8-201

(For the letters 230005, Grodno - 5 subscriber box 63)

E-mail: levonevski@imail.ru (mailto:levonevski@imail.ru),

Pager (0152) 73-00-00 subscriber # 95200

And how the foreigners should trade

In last numbers of our bulletin we speak about the problem of trade by the foreigners at our markets. In this number this problem will be considered in detail.

Let's begin from the normative documents.

Memorandum of to calculate income tax from the incomes of the foreigners and stateless persons.

It is approved by the order of the State tax committee of the Republic of Belarus from 24.05.99 N 116, is registered in the National registry of the legal acts 3.06.99 registration number is 8/427.

The foreigners and stateless persons extracting incomes from the sources in the Republic of Belarus are obliged to pay income tax (further - tax) according to the legislation of the Republic of Belarus.

The order of the taxation of the incomes of the foreigners and stateless persons depends on duration of their stay in the Republic of Belarus and is regulated by the Law of in the Republic of Belarus "About income tax from the physical persons" (further - Law).

1.      The incomes of the foreigners and stateless persons which with the purposes of the taxation are esteemed as permanently located in the Republic of Belarus, i.e. they are in the Republic of Belarus more than 183 days of a calendar year, are taxed in the same order and sizes as incomes received by the citizens of the Republic of Belarus.

2. From the sums of the incomes (proceeds) obtained from sources in the Republic of Belarus, including on commissions (letters of attorney) except for the incomes on the employment contracts taxed in the order indicated in item 1 of this Memorandum and incomes from separate kinds of activity on which the fixed sums of tax are established by persons who are not permanently located in the Republic of Belarus, i.e. are in the Republic of Belarus for 183 days and less of the calendar year and also not a day during a calendar year, the tax is retained by a source of payment of these sums or is calculated by the tax organ on rate of 20 percents without applying privileges established by the Law.

The tax bodies calculate the tax in the cases when the source of payment has no the duty on holding the tax.

The income obtained from sources in the Republic of Belarus taxed on rate of 20 percents is any income (proceeds) paid by juridical persons, businessmen executing the activity without formation of a juridical person or physical persons who are in the Republic of Belarus.

In that order and sizes the incomes get for the made activities, rendered services, realised production (goods) are taxed at realisation of the businessman’s activity, and also incomes got:

-From artistic and sporting activity;

- For creation, issuing, fulfilment or other use or giving a right of use of products of science, literature and art;

-From rent;

-         From realisation of property (automobile or other transport means, flat, other real property of a foreigner on property right);

-         From realisation of the production, including the production of a personal agriculture subsidiary;

-         Other incomes got from juridical and physical persons (except for the incomes on the accounts in foreign currency in banks located in the Republic of Belarus), and also:

-         Sum of money prizes, premiums or similar rewards for participation in competitions;

-         Rewards received by the writers of discoveries, inventions and industrial models.

In case of withdrawal of the incomes from sources in the Republic of Belarus when you are engaged in the activity on which the fixed sums of tax are paid, the foreigners and stateless persons pay tax in the order and terms established by the legislation of the Republic of Belarus.

3.      The foreigners and stateless persons independently getting incomes in the Republic of Belarus are register as a taxpayer in the inspection of State tax committee on a place of withdrawal of the incomes before the realisation of the activity for what it is necessary for them to submit an application in the tax body.

4. If the international treaty establishes other rules of calculation of income tax, the rules of the international treaty are applied.

For obtaining full or partial redemption from payment of tax, foreseen by the international treaty, foreigners and stateless persons who do not concern to permanently located in the Republic of Belarus are obliged before getting the income to give to a source of payment of the income (to the tax body, if the taxation is made by this body) the official endorsement of the fact of the constant residence in country with which the Republic of Belarus has the working intergovernmental agreement on the taxation.

The mentioned official endorsement is represented with a mark of financial or tax bodies and should contain the following mandatory properties: a surname and name, the endorsement that a foreigner or stateless person is the person with constant residence in the state with which the Agreement on avoidance of double taxation with the indicating of the title of the Agreement and period of stay in this state works.

If such endorsement is absent the collection of tax are made in the order indicated in item 2 of the Memorandum.

A foreigner and stateless person having the right on full or partial redemption of payment of tax and who did not receive it at a source of payment can submit application (in duplicate) to return the tax and above named official endorsement to the tax organ on a location of the source of payment of the income or in the tax organ calculating tax within a year from the date of holding tax, if the other is not stipulated by the international treaty. The return of tax is made under the solution of the tax organ.

4.      The consultations on problems connected  with the taxation of the incomes of the foreigners and stateless persons are carried out by the tax body in the place of residence on of the mentioned people or in the place of withdrawal of the income by them.

The department of Control of methodology of calculation of taxes from the physical persons and other incomes of the State tax committee of the Republic of Belarus.

Comments of the trade union:

According to item 2 of this instruction all foreigners and the stateless persons are obliged to pay the fixed rates of tax as well as the citizens of the Republic of Belarus. In reality such taxes are nor paid by the foreigners in Grodno. Unfortunately many officials of militia, tax inspection and the management of the market pretend that they do not see these breaches and become the accessories of a crime. According to article 16 of the Code about Administrative breaches of the Republic of Belarus (CAB of RB) foreigners and the stateless persons in the Republic of Belarus are the subject to administrative liability on the common basis with the citizens of our republic. In other words - each work palce in the market should be paid by the fixed rates of tax not paying attention to the citizenship. The absence of the documents verifying payment of taxes, is, except for the breach of the tax legislation and procedure of the businessman’s activity, breach of article 147 of CAB of RB (the breach of rules of trade in the markets). The trade union has sent the appropriate materials and proposals to the tax inspection and the executive bodies of the authority.

Besides we originate the proposal on the obligatory presence of a voucher on payment of the fixed rate of tax on each work place.

Each citizen who is in the market has the right (according to the law of RB “About protection of the consumer’s rights”) to demand the documents verifying rights on trade (including the voucher on payment of taxes) from anyone who trades. Those who would like to take part in the checks on this problem can be recorded at the helpers of the treasurer of the trade union.

THE LETTERS

# 7-6 from July 6, 1999

To the chairman of the Grodno municipal executive committee

A.     M. Pashkevich.

We ask you to organise the realisation of seminars on certification for the businessmen of Grodno in July - August 1999 (in connection with the obstacles created by the executive committee in the rent to the trade union it is inconveniently to organise these seminars independently).

We would like the specialists in the field of certification and hygienic registration to be attracted in the participation in seminars.

We are ready to help in the organisation and preparation of these seminars.

The chairman of the council of the Free trade union of the citizens, the businessmen and people working on hiring of the ware market “Southern” V. S. Levonevsky.

The notice: As we know, the municipal executive committee has made a decision to conduct such seminars from the end of July, 1999. We shall keep in mind all obligations taken by the municipal executive committee and we shall check the quality of the realisation of seminars.

# 7/12 from July 10, 1999

To the chairman of the Grodno regional executive committee

To the chairman of the Grodno municipal executive committee

A.     M. Pashkevich

To the head of the ISTC in the Grodno region

To the head of ISTC in October district in Grodno

About breaches of the current legislation by the foreigners and stateless persons executing trade-purchasing activity

According to item 2 of the Memorandum on calculation of income tax from the incomes of the foreigners and stateless persons from 16.06.99 all foreigners and the stateless persons of Belarus realising kinds of activity on which the fixed sums of tax are calculated are obliged to pay the fixed rates of tax as well as the citizens of the Republic of Belarus. In reality such taxes are not paid by the foreigners in Grodno. Unfortunately many officials of militia, tax inspection and the management of the market pretend that they do not see these breaches and become the accessories of a crime. According to article 16 of the Code about Administrative breaches of the Republic of Belarus (CAB of RB) foreigners and the stateless persons in the Republic of Belarus are the subject to administrative liability on the common basis with the citizens of our republic. In other words - each work palce in the market should be paid by the fixed rates of tax not paying attention to the citizenship. The absence of the documents verifying payment of taxes, is, except for the breach of the tax legislation and procedure of the businessman’s activity, breach of article 147 of CAB of RB (the breach of rules of trade in the markets).

Not well-grounded are the application of the separate officials of militia and tax inspection about impossibility to make the foreigners and stateless persons answer before the law as the administrative code and decrees of the president of RB enables exception of things from the offender up to the solution a question essentially. According to article 16 of the Code about Administrative breaches of the Republic of Belarus (CAB of RB) foreigners and the stateless persons in the Republic of Belarus are the subject to administrative liability on the common basis with the citizens of our republic.

We have calculated that there are more than 500 foreigners who trade in the Ware market "Southern" and not pay the fixed rates of taxes, from a tacit consent of all inspectors. As a result the budget of the city lacks monthly more than 5 milliards roubles from the ware market “Southern”.

Practically all foreigners trade with breaches of the legislation of RB «About protection of the consumer’s rights» and do not give a customer the document proving the purchase of the goods. If our businessman (a citizen of RB) can be found in case of the claims on the bought goods, it is practically impossible to find a foreigner.

On the basis of the above-mentioned I offer:

1)     To oblige management of the markets to check up daily payment of the fixed rates of tax at all people who trade at the market with the signature of the inspector on the back of a voucher on payment of the fixed rate of the tax.

The data materials of check should be daily recorded in the special journal with the indicating of a surname of a seller, data about payment of the fixed rate of the tax, number of a work place and other necessary data about a seller. Each case of trade without payment of the rates of the fixed tax should be considered as habitual negligence to the duties by people controlling these problems in the market.

2)     To oblige sellers to put the document verifying payment of the fixed rate of the tax on a work place.

3) To oblige the employees of militia and tax inspection to strengthen the control over holding of rules of the trade and tax legislation by the sellers-foreigners.

3)     To prohibit the trade to all people who are unable to execute the obligations connected with warranty service and exchange of the poor quality goods:

-         To people who have no constant place of residence in the RB (who will compensate harm to the customer who has bought the poor-quality goods from a citizen who does not live in the RB and escapes having sold these goods)

-         To prohibit the trade with the goods to people who do not have documents giving to a customer verifying the purchase of the goods.

The chairman of the Council

CTUB "Southern" Valery Levonevsky

# 7/16 from July 12, 1999

To the chairman of the Grodno regional executive committee

To the chairman of the Grodno municipal executive commitee

A.     M. Pashkevich.

About necessity of lowing of the rates of the fixed tax

The regional council of the deputies on the proposal of the municipal executive committee lowed the rates of the fixed tax on 30 %. However, the changes have not touched a large category of the businessmen who earlier have been highly increased the rates of the fixed tax groundlessly.

On the basis of the above-mentioned I ask:

1)     To consider the problem on lowing of the rates of fixed tax on 30 % for the businessmen who sell auto spares, perfumery and household chemistry, electro- and radio-goods, audio and video equipment, articles from leather.

2) To consider the problem on lowing of the rates of the fixed tax for the businessmen of Grodno and Grodno region.

The chairman of the Council

CTUB "Southern" Valery Levonevsky

Question – answer

Question: a private businessman is engaged in trade-purchasing activity (realisation of auto spares in a shop). In connection with the large nomenclature of the goods (more than thousand items) can he keep account of the businessman’s activity and its outcomes with the help of the computer?

Answer: according to article 2 of the Law "About book keeping and reporting" people engaged in without formation of a juridical person keep account and introduce the bookkeeping (financial) reporting in the order foreseen by the tax legislation. The list of the basic registration documents of a businessman and order of their keeping is determined in points 8, 9 of the Instructions about the order of keeping of the registration of the businessman’s activity by the physical persons executing this activity without formation of a juridical person in the Republic of Belarus N 18 from 10.11.95. Quantity of the documents and books sufficient for keeping of the registration agrees with the state tax inspection on a place of the registration of a businessman. If necessary in view of particular specificity of those or other kinds of activity in the forms of the registration in co-ordination with the above mentioned tax body the changes and additions can be brought in.

Question: How without breach of the of the legislation should we return money to a buyer when he shows the cheque and returns of the goods or refuses from the services? In what documents are this procedure is made out?

Answer: According to item 1.10 of explanations of SMTC at SM of RB N 05/199 from 14.12.95 "About the order of registration of cash summarising machines, special computer systems, receipt cash warrants, fly-off slips used by juridical and the physical persons at realisation of production (activities, services) in cash in state tax inspections " (registered in the Registry of the State registration 20.12.95, registration number is N 1212/12) when buyers (clients) return cheques, refuse from production or services the cashier gives money to a buyer after he have made and designed the act about the return of the money sums to the buyer (client) on the unused cash vouchers. If the cashier has made an error entering the sum and it is impossible to reset the cheque during work time, on the unused cheques the act is made out after the work time ends. The cashier makes out the act about the return to the buyers (clients) on the unused cash vouchers, suppress them, clues them on a sheet of paper and together with the act hands in accounts department where they are stored at the text documents for this date.

Automobile passions

N 100 from 19.02.99. The decree of the President of RB “About the order and conditions of realisation of obligatory insurance of a civil liability of the owners of transport means

To realise in the Republic of Belarus obligatory insurance of a civil liability of the owners of transport means I ORDER:

1. To create the Belorussian bureau on transport insurance.

2.      To approve the applied: a rule about the order and conditions of realisation of obligatory insurance of a civil liability of the owners of transport means; a temporary rule about the Belorussian bureau on transport insurance; the sizes of fees on obligatory insurance of a civil liability of the owners of transport means. 3. To determine: 3.1. limits of the liability for the harm caused in a result of the traffic accident to life or health of a victim - up to 3000 euro; to property of a victim - up to 3000 euro;

3.2. Fee to form the fund of the insurance warranties on obligatory insurance of a civil liability of the owners of transport means - at a rate which is equivalent to euro; fund of protection of victims suffered in the result of traffic accidents - at a rate which is equivalent to 60000 euro.

4.To establish that the citizens received transport means through the bodies of social protection free of charge and the invalids of World War II and people who are equal to them pay fees on obligatory insurance of a civil liability of the owners of transport means at rate of 50 percents from an established fee if they use a transport means personally.

5. The fines foreseen by sub-items 2.2, 2.3 and 2.4 of point 2 of the Decree of the President of the Republic of Belarus from February 19 1999 N 8 "About obligatory insurance of a civil liability of the owners of transport means" are entered:

50 percents - on the account of the Belorussian bureau on transport insurance to update funds mentioned in sub-item 3.2 of point 3 of this Decree; 50 percents - in the income of the republican budget.

6.The control over presence of the agreements of obligatory insurance of a civil liability of the owners of transport means in the Republic of Belarus should be assigned to the bodies of the State automobile inspection of the Ministry of Internal Affairs, and when a transport means drives into the Republic of Belarus and leaves it - on the customs bodies of the Republic of Belarus and the Ministry of transport and communications.

7. The Belorussian bureau on transport insurance till October 1 1999 to give the project of the charter of this bureau to the President of the Republic of Belarus for the co-ordination.

8. This Decree has its force from July 1 1999.

About changes in the Explanation about the rates of the income tax and order of its calculation

It is approved by the order of the State tax committee N 105 from 10.05.99. It is registered in the National registry of the legal acts of RB 17.05.99, registration number is 8/362

The State tax committee of the Republic of Belarus because of the installation a minimum wage in the size of 1000000 roubles from May 1, 1999 and according to point 1 of article 6 of the Law of the Republic of Belarus "About the income tax from the physical persons" (in edition of the Law of the Republic of Belarus "About changes and additions in the Law of the Republic of Belarus "About the income tax from the citizens" from March 9, 1999 N 247-3 ("Zvyazda", April 12, 1999, N 35), has calculated monthly average minimum wage the size of which is 833333 roubles ((500000x4+1000000x8):12). Taking into account the indicated changes point 1 of Explanations "About the rates of the income tax and the order of its calculation", approved by the order of the State tax committee from March 23, 1999 N46 (is registered in the National registry of the legal acts of RB on March 26, 1999, registration number is 8/184) should be explained in the following edition:

" 1. The rates of the income tax (further - tax) in digital presentation:

The size of the taxed rate (sum) of the tax of the aggregate revenue up to 200000000 roubles is 9 percents; from 200000001 roubles - 18000000 roubles+15 percents from the sum up to 500000000 roubles superior 200000000 roubles; from 500000001 roubles 63000000 roubles+20 percents from the sum up to 700000000 roubles superior 500000000 roubles; from 700000001 roubles 103000000 roubles+25 of percents from the sum, up to 900000000 roubles superior 700000000 roubles from 900000001 roubles; 153000000 roubles+30 of percents from the sum and above superior 900000000 roubles. On these rates the sum of tax which is the subject to be calculated from May 1, 1999" is calculated.

HUMOUR

The announcement:

"I shall buy a ton of Acute, manganese, a coach of poppy and specialist on this business".

***

- Who are you?

- Mayor Luzhkov.

-         What meadows?

- Where would you like to appear in paradise or hell? - asks a house wife.

- It is difficult to say - one of the women says.

-         From the point of view of climate, paradise is more preferential, but in hell the society is more interesting.

A new Russian bought a capability to read the sermon for large money in a church. After the sermon he asks a priest whether everything was well done. He answers:

- Basically, it is OK, my son. But a red jacket should not be over a cassock. And the fingers should be hold in pinch not in fan, and you should christen the flock by a cross instead of radiotelephone.