June

2000

26. 07 2000 in Grodno the constituent congress of the trade union of businessmen will take place.

They are preparing for the realisation of the constituent congress of businessmen.

It seems that the congress will take place out in the country. The Grodno authorities do not want to give a room to realise the congress. And weather is excellent. Many amendments to the Charter of a new trade union have already brought in. Teachers, workers, students address to us with the request to let them to join our trade union.

More than 1000 men want to join the trade union on the preliminary data.

We discuss a question on purchase of a separate room (building) for the accommodation of the trade union and resource centre in Grodno and. Minsk. If you have offers call us. We have a lot of difficulties first of all financial. We try to solve them.

Representation on the congress is one vote from twenty founders of the trade union. The competition on the best name, symbolic and flag of the trade union is announced. The winners will get prizes (up to 20 $).

The information on the phone (0152) 31-30-62

Valery Levonevsky

Legal page.

THE DECREE of the PRESIDENT of the REPUBLIC of BELARUS

From March 7, 2000 #117

About some measures on ordering of the mediation activity at sale of the goods

With the purposes of ordering of the mediation activity at sale of the goods* and not to let the unreasonable rise in prices order:

1. To establish that:

1.1. Trade mediation activity* is carried out:

By the conclusion of the contracts of sale and purchase (retail sale and purchase, delivery, contracting) and change, including on the basis of the contracts of the assignment or the commission, in the order established by the legislation taking into account the peculiarities of the features mentioned in the present Decree;

If other is not mentioned in the present Decree, only at presence of the received special sanction (license) on the realisation of the wholesale and (or) retail trade or special sanction (license) to the realisation of the wholesale and (or) retail trade by the separate kinds of the goods in the order of the established legislation if the agent* carries out the wholesale and (or) retail trade by the exclusively specified kinds of the goods.

 *An agent - juridical or physical person - resident of the Republic of Belarus carries out trade mediation in the Republic of Belarus in the order established by the legislation.

Thus (except for the contracts of retail sale of the goods to the citizens): the purpose (purposes) of purchase of the goods (for own manufacture and (or) consumption, export from the Republic of Belarus, wholesale and (or) retail trade, processing on giving conditions, delivery for the state needs or on quotas established by the Council of Ministers of the Republic of Belarus) should be mentioned as an essential condition of the contract;

The documents established by the legislation and the copies of the appropriate special sanctions (licenses) on the realisation of wholesale and (or) retail trade, and on the imported goods - copy of the cargo customs declarations (statistical declarations) should be applied to the contracts;

 ___________________

 * Goods - production irrespectively of the country of its origin.

 * Trade mediation activity – businessmen’s activity on the realisation of wholesale and (or) retail trade by the goods of non-domestic manufacture.

1.2. The realisation of the goods abroad is carried out under condition of the performance of the orders for delivery of the goods for state needs or on quotas in the previous accounting period, established by the Council of Ministers of the Republic of Belarus;

1.3. The manufacturer of the goods has the right in the order established by the legislation to carry out their sale (delivery) and change only:

To organisations and citizens, including individual businessmen, for own manufacture and (or)

use;

To organisations and individual businessmen for adaptation on giving conditions;

To non-residents and residents of the Republic of Belarus for export of the goods from the Republic of Belarus;

To the mediators who have got in the order established by the legislation the special sanction (license) for the realisation of wholesale and (or) retail trade.

The wholesale trade by the goods of own manufacture is carried out by the manufacturer without getting of the special sanction (license), if the acts of the legislation do not establish other;

1.4. The mediator has the right in the order established by the legislation to carry out sale (delivery) and change of the goods only:

To organisations and citizens, including individual businessmen, for own manufacture and (or) use;

To other mediators who have got in the order established by the legislation the special sanction (license) for the realisation of wholesale and (or) retail trade. Thus the mediators who are carrying out retail trade by the goods have the right to carry out also wholesale trade by these goods only if they have the special sanction (license) for the wholesale trade;

Non-residents and residents of the Republic of Belarus for export of these goods from the Republic of Belarus;

1.5. The delivery of raw material and materials made in the Republic of Belarus for adaptation on the giving conditions can be carried out:

By the mediator who has the special sanction (license) for the realisation of wholesale trade;

By organisations, individual businessmen without getting of the special sanction (license) on the realisation of wholesale trade under condition of use of the goods made as a result of adaptation of raw material and materials for own manufacture.

The delivery of foreign raw material and materials for adaptation on the giving conditions can be carried out by organisations and individual businessmen who import the raw material and materials without getting of the special sanction (license) on the realisation of wholesale trade;

1.6. The importers carry out wholesale trade by the foreign goods *, imported by them into the Republic of Belarus without getting of the special sanction (license), if the legislation does not establish other;

 ___________________ 

 * The foreign goods - production which is not made in the Republic of Belarus.

1.7. The organisations and individual businessmen – non-importers of foreign food goods for direct consumption by the citizens have the right to carry out wholesale trade by these goods in the Republic of Belarus without getting of the special sanction (license), if the acts of the legislation do not establish other;

1.8. The sale of the goods bought for own manufacture and (or) consumption, delivery for adaptation on the giving conditions and not used for these purposes by organisations and individual businessmen in the Republic of Belarus is carried out without getting of the special sanction (license) on the realisation of wholesale trade on prices which do not exceed more than 5 % of the price of purchase of the goods.

The sale of the goods not used for own manufactures made as a result of adaptation of raw material and materials on the giving conditions by organisations and individual businessmen is carried out without getting of the special sanction (license) on the realisation of wholesale trade on the prices which do not exceed more than 10 % of the price of the manufacturer of the goods;

1.9. The purchase of the goods made in the Republic of Belarus by the residents from non-residents is carried out on the prices which do not exceed more than 5 % of the transfer price, established by the manufacturer of the appropriate goods for consumption of it in the Republic of Belarus at date of the conclusion of the contract of re-import. At purchase of the goods on the price higher than the established the difference between the price of purchase and the price of the manufacturer of the goods with the 5-% extra charge is added by the resident of the Republic of Belarus to the profit which remains at his order.

The first part of the present sub-item is not distributed to cases of purchase of the goods which at date of the conclusion of the contract in the Republic of Belarus are not made (are taken off from manufacture, manufacture is suspended not less than for 3 months);

1.10. The sale of the goods acquired for export from the Republic of Belarus in the Republic of Belarus by organisations and individual businessmen is carried out without getting of the special sanction (license) on the realisation of wholesale trade on the prices which do not exceed more than 5 % of the price made in the established order by the manufacturer of the goods for consumption it in the Republic of Belarus;

1.11. The distribution of the special sanction (license) on the realisation of wholesale and (or) retail trade is carried out by the local executive and practical bodies.

2. To establish for organisations and individual businessmen who carry out the trade mediation activity the following kinds of the economic responsibility:

2.1. carrying out of the trade mediation activity without the appropriate special sanction (license), except for cases stipulated by this Decree, -

is punished by the fine in the double size of the received income;

2.2. breach of the item 1 established by the sub-item 1.1 of this Decree about the registration of the contract -

is punished by the fine from the seller (supplier) and (or) buyer at a rate of 10 % from the sum of the contract;

2.3. breach of the item about sale and purchase (delivery) and change of the goods of this Decree established by the first part of the sub-item 1.3, sub-item 1.4 and the first part of the sub-item 1.5 of item 1 -

is punished by the fine from the seller (supplier) and (or) buyer at a rate of up to 100 % of the cost of the goods or by its withdrawal in the republican budget;

2.4. not carrying out of the requirements established by the sub-items 1.8 and 1.10 of the item 1 of the present Decree by organisations and individual businessmen, -

is punished by the withdrawal of money resources at a rate of the difference between the actual proceeds received from the realisation of the goods and settlement size of the proceeds from the realisation of these goods on the prices mentioned in these sub-items from the sellers in the income of the appropriate budget and also by the fine in the double size of this difference;

by the first part of the sub-item 1.9 of the item 1 of this Decree -

it is punished by the fine from the buyer at a rate of up to 100 % of the sum unreasonably referred to the cost of the goods;

2.5. non-delivery of the goods according to the quotas established by the Council of Ministers of the Republic of Belarus when the buyer carries out the conditions of the contracts of sale and purchase -

is punished by the fine from the seller (supplier) at a rate of up to 50 % of the cost of the non-delivered goods.

3. the breach of the procedure of the trade mediation activity established by this Decree is punished by the fine from the officials and individual businessmen at a rate of up to 30 minimal wages.

4. the control on the offences mentioned in the items 2 and 3 of this Decrees and the of the established sanctions (fines) is carried out by the authorised officials of the Committee of the state control, State tax committee, State committee of financial investigations, Committee of the prices at the Ministry of Economy, departments of formation of prices of the regional executive committee and the administration of formation of prices of Minsk municipal executive committee.

5. To the Council of Ministers of the Republic of Belarus:

5.1. to determine within one month according to this Decree:

the order of distribution of the special sanction (license) on the realization of wholesale trade;

the order of an establishment of the quotas on the goods and list of quota’s goods mentioned in the sub-item 1.2 of the item 1 of this Decree;

5.2. within three months:

to secure the reduction of the legislation according to this Decree;

to accept other measures which are necessary for the realisation of this Decree.

6. the execution of this Decree should be controled by the Committee of the state control.

7. This Decree get its legal force from the date of its publication, except for the norms providing getting (presence) of the special sanction (license) for the realisation of wholesale trade and the sub-items 2.1 - 2.3 of the item 2, which will get their legal force from July 1, 2000.

The president of the Republic of Belarus             A. Lukashenko

THE DECISION of the STATE TAX COMMITTEE of the REPUBLIC of BELARUS

From May 31, 2000 #50

It is included in the National register of the legal certificates of the Republic of Belarus at June 9, 2000, #8/3595

About the confirmation of the Rule about the use of the economic sanctions

In connection with the acceptance of the Law of the Republic of Belarus from January 4, 2000 "About modification and additions in some  legislative acts of the Republic of Belarus" (the National register of the legal acts of the Republic of Belarus 2000, # 5, 2/127) DECIDES:

1. To ratify the Rule about the use of the economic sanctions.

2. To recognise that the sub-items 12.4, 12.4.1, 12.4.2, 12.4.3, 12.4.4, 12.4.5, 12.4.6, 12.4.7, 12.4.8, 12.4.9, 12.4.10, 12.4.11, 12.7 of the item 12 of the Methodical instructions of the Main state tax inspection at the Ministry of the Finances of the Republic of Belarus from July 1, 1994 #110 "About the order of the use of the Law of the Republic of Belarus "About the taxes levied in the budget of the Republic of Belarus" and the Law of the Republic of Belarus "About modification and additions in the acts of the Republic of Belarus on the taxation " (are registered in the Register of the State registration of July 22, 1994 #484/12; February 24, 1995 #764/12; January 26 1996. #1275/12; November 18, 1998 #2790/12; the National register of the legal acts of the Republic of Belarus, 2000 #19, 8/2581) lost force.

3. to acquaint the inspections of the State tax committee of the Republic of Belarus with the Rule about the use of the economic sanctions.

The chairman                                                 K. A. Sumar

IS AUTHORIZED

The decision of the State tax committee of the Republic of Belarus May 31, 2000 #50

The RULE about the use of the economic sanctions

In connection with acceptance of the Law of the Republic of Belarus "About modification and additions in some legislative acts of the Republic of Belarus" from January 4, 2000 (the National register of the legal acts of the Republic of Belarus, 2000, #5, 2/127), the State tax committee of the Republic of Belarus explains the following.

1. Item 5 of article 9 of the Law of the Republic of Belarus from January 4, 2000 "About the taxes levied in the budget of the Republic of Belarus" (The Register of the Supreme Council of the Republic of Belarus, 1992 #4, article75; 1993 #3, article27; 1994 #3, article24; #33, article554; 1995 #6, article57; 1996 #23, article415; #33, article598; the register of the National Congress of the Republic of Belarus, 1999, #1,article5; the National register of the legal acts of the Republic of Belarus, 1999, #40, 2/34; #95, 2/108; 2000, #5, 2/127; #13, 2/142), stated in a new version establishes that the concealment, the understating of objects of the taxation is punished by the fine in the three-multiple size of a total sum of the taxes estimated from hidden, understated objects of the taxation. When the concealment, understating of objects of the taxation are repeated within one year (12 months from the date of the decision about the use of the financial sanctions) the fine in the five-multiple size of a total sum of the taxes estimated from hidden, underestimated objects of the taxation is collected in the budget.

In the case of the infringements of the legislation about the taxes and business which has caused the increase of one taxes and simultaneously reduction of other taxes for the same period, the fines are collected from the sum of excess of the estimated taxes.

2. According to article 15 of the Law of the Republic of Belarus "About book keeping and reporting” (The Register of the Supreme Council of the Republic of Belarus, 1994, #34, article566, The Register of the National Congressof the Republic of Belarus, 1997, #27, article468; 1998, #2, article7) the period from January 1 (for created again - from the date of capacity) till December 31 is considered to be under review for the enterprises (organisations).

That is why the  economic sanctions for concealment, understating of objects of the taxation are applied to the tax payers every year separately.

3. The unduly paid taxes for the same period are the taxes the control of calculation and payment of which is carried out by the tax bodies.

4. According to item 2 of article 10 of the Law of the Republic of Belarus "About the taxes levied in the budget of the Republic of Belarus" the sums of the taxes which are not paid in time in the budget are collected from the payers with the charge of fine per day of delay (including the day of payment) at a rate of the registration rate of the National bank of the Republic of Belarus which has its legal force at the moment of collecting of means.

Item 5 of the Rule on collecting the taxes and other obligatory payments authorised by the decision of the Council of Ministers of the Republic of Belarus, January 20, 1999 #87 (the National registers of the legal acts of the Republic of Belarus, 1999, #9,5/112; #54,5/1209; 2000, #4, 5/2252; #5, 5/2296) determines that the charge of fine for the delay of tax payment is made from the day next to the term of its payment, including the day of tax payment.

Thus, the decision of a tax body according to the results of checks does not stop the charge of fine for the delay of payment before putting them in the budget of the Republic of Belarus.

At collecting debts in the judicial order the charge of fine stops on the citizens when the case is tried in the court and on the legal persons – when the decision of the court about the reference of collecting on the property of the debtor is taken.

At the charge of fine on the sums of the taxes paid in the budget not in time the sums overpaid on other taxes are taken into account. At the realisation of the exit tax check the inspector is obliged to take the data about the sum of taxes overpaid on the personal accounts of the tax payerr and to take into account them at the calculation of fine on each kind of the taxes.

5. The data on the revealed breaches during the check are made out according to the appendix 1 to this Rule.

The example: the data which the subject of the businessmen’s activity has reflected in the accounts on the calculation of payments in the budget given in the inspection of the State tax committee and in the book keeping with the changes brought in them before the check are reflected in the column 4 of the appendix 1.

During the check the understating of takings on 100 thousands of rubbles, excises on 10 thousands of rubbles, understating of the VAT - 16,3 thousands of rubbles, the incomes out the realisation - 50 thousands of rubbles are found. The cost price of production (works, services) is overstated on 300 thousands of rubbles, fund of wages - 50 thousands of rubbles that has resulted in the excessive charge of deductions in the State fund of assistance of employment - 0,6 thousands of rubbles, deductions in the Fund of social protection - 17,3 thousands of rubbles, income tax - 6,0 thousands of rubbles.

The subject of the businessman’s activity did not added the whole sum of the ecological tax - 6,0 thousands of rubbles, agrarian tax - 3,0 thousands of rubbles, deduction of means by the users of highways, extreme tax - 3,7 thousands of rubbles, tax to the real estate - 4,0 thousands of rubbles. In the result the profit on the balance is underestimated - 416,8 thousands of rubbles, tax to profit - 114,8 thousands of rubbles, transport tax - 14,4 thousands of rubbles.

On the revealed infringements of the tax laws:

Added the taxes 175,4 thousands of rubbles including:

VAT - 16,3 thousands of rubbles,

Deductions in the Republican fund to support the manufacturers of agricultural production of the foodstuffs and agrarian science -1,2 thousands of rubbles,

Deductions in the local target budget funds of the stabilisation of the economy of the manufacturers of agricultural production and foodstuffs and the target taxes on financing of the expenses connected with the contents and repair of housing fund and on the keeping of children's pre-school organisations - 2,0 thousands of rubbles,

The excises -10,0 thousands of rubbles,

The ecological tax -6,0 thousands of rubbles,

The agrarian tax -3,0 thousands of rubbles,

Deductions of means by the users of highways - 3,7 thousands of rubbles,

The tax to the real estate - 4,0 thousands of rubbles,

The tax to profit -114,8 thousands of rubbles,

The transport tax -14,4 thousands of rubbles.

According to item 4 of article 9 of the Law of the Republic of Belarus "About the taxes levied in the budget of the Republic of Belarus" the financial sanction at a rate of 10 % of the added sum of the taxes in the sum 17,5 thousands of rubbles is used to:

VAT - 1,6 thousands of rubbles;

Deductions in the Republican fund to support the manufacturers of agricultural production of the foodstuffs and agrarian science - 0,1 thousands of rubbles,

Deductions in the local target budget funds of the stabilisation of the economy of the manufacturers of agricultural production and foodstuffs and the target taxes on financing of the expenses connected with the contents and repair of housing fund and on the keeping of children's pre-school organisations - 0,2 thousands of rubbles,

The excises - 1,0 thousands of rubbles;

The ecological tax - 0,6 thousands of rubbles;

The agrarian tax - 0,3 thousands of rubbles;

Deductions of means by the users of highways - 0,4 thousands of rubbles;

The tax to the real estate - 0,4 thousands of rubbles;

The tax to profit - 11,5 thousands of rubbles;

The transport tax - 1,4 thousands of rubbles.

According to item 5 of article 9 of the Law of the Republic of Belarus "About the taxes levied in the budget of the Republic of Belarus" the concealment, understating of objects of the taxation is punished by the fine in the three-multiple size of a total sum of the taxes estimated from hidden, understated objects of the taxation.

The fine in the three-multiple size will be - 500,4 thousands of rubbles. (166,3 thousands of rubbles* 3).

According to item 2 of article 10 of the Law of the Republic of Belarus "About the taxes levied into the budget of the Republic of Belarus" the fine per every day of delay of payment in the budget of the added sums of the taxes is charged.

The total amount of added sanctions is 17,5 thousands of rubbles + 500,4 thousands of rubbles + fine.

The account of the economic sanctions added according the act of check is made out according to the Appendix 2 of this Rule.

6. The payment of the economic sanctions is made by the means which are at the disposal of the subject of the businessman’s activity after the payment of the taxes.

7. This Rule has its legal force from the date when of the Law of the Republic of Belarus "About modification and additions in some legislative acts of the Republic of Belarus" comes into force that is since January 13, 2000.

This Rule has also its force in the field of legal relations which have arisen before the Law of the Republic of Belarus "About modification and additions in some legislative acts" came into force, if the economic sanction estimated on item 3 of article 2 of the Law of the Republic of Belarus "About modification and additions in some legislative acts of the Republic of Belarus" is smaller than the sanction estimated on the earlier working law and is applied to an individual businessman.

THE CRIMINAL CODE OF THE REPUBLIC OF BELARUS

(selection for the individual businessmen).

Is prepared by the informational-legal centre of Grodno.

The Trade union of businessmen "The Southern". The continuation. The beginning in #45,46,48 (articles #231-235, 337-243)

Article 245. The establishment or maintenance of monopoly prices

1. The establishment or maintenance of monopoly prices by conspiracy of the individual businessmen or officials of the juridical persons about activity at the joint market -

Are punished by the fine or deprivation of the right to occupy the certain posts or to be engaged in the certain activity or arrest for the term to three months, or restriction of freedom for the term to two years.

2. The establishment or maintenance of monopoly prices connected with compulsion or violence concerning the competitors -

Are punished by restriction of freedom for the term from three till five years or deprivation of freedom for the term from three till seven years with the confiscation of property or without confiscation and with the deprivation of the right to occupy the certain posts or to be engaged in the certain activity or without the deprivation.

Article 247. The restriction of the competition

1. Conclusion and execution of the agreements about the division of the markets, about the elimination of the competitors from the markets and other conditions which essentially limit a competition or execution of other actions which are directed to hurt the lawful interests of the persons who are engaged in the same activity (restriction of the competition) made within one year after imposing of the administrative fine for the same actions by the individual businessmen or officials of the juridical persons -

Are punished by the fine, or deprivation of the right to occupy the certain posts or to be engaged in the certain activity, or restriction of freedom for the term to two years, or deprivation of freedom on the same term.

2. Restriction of the competition committed with the use of violence or with the threat of its use or by an organised group, or by person ,who had previous convictions for the crimes mentioned in this article or in articles 245 and 246 of the Code -

Is punished by the restriction of freedom for the term to five years or deprivation of freedom for the term from two till five years.

Article 248. The illegal use of the business reputation of the competitor

Deliberate use by an individual businessman or an official of the juridical person of a trade mark (service mark), company’s name, name of a place of the origin of the goods of a competitor, or sale or offer to sale the goods (service) with the use of preventive marks about the trade mark (service mark) which has been not registered in the Republic of Belarus or copying of the industrial examples of a competitor drawing the mixture of production (goods, works, services) or work with production or activity of a competitor made within one year after imposing of the administrative fine for the same actions -

Are punished by the fine or deprivation of the right to occupy the certain posts or to be engaged in the certain activity or by corrective works for the term to two years, or arrest for the term to three months, or restriction of freedom for the term to two years.

Article 249. The discrediting of the business reputation of the competitor

Distribution by an individual businessman or an official of the juridical person in the advertisement, mass media and in different way of the obviously false facts which do harm to the business reputation of a competitor -

Is punished by the fine or by corrective works for the term to two years, or arrest for the term to three months, or restriction of freedom for the term to two years.

Article 250. The distribution of the false information about the goods and services

1.The distribution of the obviously false information or the use of the advertisement concerning quality, quantity, structure, way of manufacturing and other characteristics of production (goods, works, services) which mislead consumers –

Are punished by the fine or corrective works for the term to two years or arrest for the term to three months or restriction of freedom for the term to two years.

2. The same actions concerning production (goods, works, services) which are able to do harm to the health of consumers -

Are punished by the restriction of freedom for the term to three years or deprivation of freedom on the same term with the deprivation of the right to occupy the certain posts or to be engaged in the certain activity or without deprivation.

Article 252. The commercial bribery

1. The reception of money, valuable papers, other property or services of property character for the action (inactivity) in which a man giving the bribery is interested and connected with the work which is carried out by this person and obviously capable to cause harm to the businessman’s activity of the proprietor or his clients or giving such compensation (commercial bribery) by a worker of an individual businessman or a juridical person who is not an official -

Are punished by the fine or deprivation of the right to occupy the certain posts or to be engaged in the certain activity or by corrective works for the term to two years or arrest for the term to six months or restriction of freedom for the term to three years or deprivation of freedom on the same term.

2.The commercial bribery made repeatedly -

Is punished by the penalty or the restriction of freedom for the term to four years or deprivation of freedom on the same term with the deprivation of the right to occupy the certain posts or to be engaged in the certain activity or without deprivation.

Article 257. The deception of consumers

1. The deception of the buyers, customers or other consumers who realise goods, execute the works or render services by a worker of an individual businessman or juridical person or the deception of consumers by an individual businessman who carries out the same activity (the deception of consumers) made within one year after imposing of the administrative fine for the same breach or in the significant size -

Is punished by the penalty or the deprivation of the right to occupy the certain posts or to be engaged in the certain activity or by collective works for the term to two years or arrest for the term to six months or restriction of freedom for the term to two years or deprivation of freedom on the same term with the deprivation of the right to occupy the certain posts or to be engaged in the certain activity or without deprivation.

2. The deception of consumers made by the group of the persons on the preliminary conspiracy or by a person who had previous convictions for the deception of the consumers or in the large size -

Is punished by the restriction of freedom for the term to five years or deprivation of freedom for the term from two till six years with the confiscation of property or without confiscation and with the deprivation of the right to occupy the certain posts or to be engaged in the certain activity or without deprivation.

The note. The deception of consumers in the significant size is the deception the size of a profit from which exceeds half of size of the minimal wage established at the date of committing of the crime; in the large size - in five and more times exceeds the size of such minimal wage.