|
|
50 July
2000 |
|
|
|
The next victory of the Trade Union of Businessmen of Belarus
06.07.2000 confiscation measures began in the
stadium "Dinamo in Minsk. The measures
are carried out by the representatives of the Department on Struggle with the
Economic Crimes (DSEC) of the Management on the Economic Crimes (MEC) of the
Municipal Administration of the Internal Affairs (MAIA) in Minsk. The
representatives of DSEC began to spend searches and arrests of property of
the citizens without the sanction of the public prosecutor, which was stored
in the cloackroom office as if it was a casual checking of the cloackroom.
The owners of things were not informed about the searches, moreover, they
were refused to explain the reasons of the searches. Actions of militia are
obviously illegal. In the categorical form the representatives of DSEC,
headed by their chief, refused to show their business cards and to explain
the reasons and bases, on which the arrest and confiscation of property of
the citizens was made. Only after interference of the representatives of the
Belorussian Helsinki Committee (Vladimir Sovtsa), the leaders and the active
of the trade union of the businessmen (Valery Levonevsky, Leonid Kalitenya
Evgeny Klunok) and the representatives of the local militia, it was possible to
find out a surname of one of the representatives of DSEC. It was a young
woman, senior operation representative of MEC of MAIA Vankevich Anna
Anatolievna. A deed(on
illegal actions of the officials) on the representatives of the DSEC was made
by the representatives of the trade union. The representatives of DSEC
refused to sign the deed and give explanations. Some of the representatives
of DSEC tried to provoke the mass disorders by their rough behaviour, did not
react to the remarks. They tried to render counteractions to the citizens in
reception of the legal help in breach of the Constitution of the Republic of
Belarus in every possible way. In the
actions of the representatives of DSEC there are the obvious breach of the
law of the Republic of Belarus " About militia " and complete
disrespect of the rights of the citizens. The deed is
signed by 9 witnesses. The documents are submitted to the public prosecutors
office. The trade
union of the businessmen will obtained the discontinuance of illegal actions
of the representatives of DSEC. If you need
additional information, phone us: 260-97-75 (Minsk), Leonid
Kalitenya (a chairman
of the trade union of the businessmen "Dinamo") Pager:
211-00-00 subscriber 88767 (0152) 31-30-62
(Grodno, Valery Levonevsky). Note: The vice-president of the trade union
of the businessmen of Belarus (TUBB) Leonid Kalitenya said that the conflict
from 6.07.2000 between the Department on Struggle with the Economic Crimes
(DSEC) in Minsks and businessmen was solved for the benefit of the
businessmen. The confiscated goods were given back to the businessmen. It is
the second victory of the trade union in Minsk. The similar illegal actions
of the officials of DSEC were prevented by the trade union of the businessmen
at Komarovsky Market in Minsk three months ago. The information message
6.07.2000 in
Minsk in the embassy of the USA the solemn measures devoted to the
anniversary of independence of the USA passed. At these measures together
with the representatives of foreign embassies, well-known representatives of
the leaders and opposition, the representatives of Trade Union of the
Businessmen of Belarus (Valery Levonevsky) were invited for the first time.
The arising third force - force of middle class in Belarus also receives the
recognition at the international level. The
diplomats, representatives of the state authority, politicians, the leaders
of trade unions, businessmen, the representatives of funds and many other
people met at that day at the holiday table. Press
centre of TUBB (0152)
31-30-62 The legal page.
On the materials of seminars. The Criminal Code (CC) of the Republic of
Belarus articles # # 396-398,429-433,185.
THE CRIMINAL CODE OF THE REPUBLIC OF BELARUS (selection for the individual
businessmen). Are 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, 245, 247-250,252,257) Article 396. The feint of reception of the bribe or
commercial graft. The transfer of money valuable papers,
other property or rendering of services of property character to the official
or worker of the individual businessman or juridical person who is not an
official without his consent with the purposes of artificial creation of the
proofs of commiting a crime or blackmail is punished by the fine or arrest
for the term from three to six months, or restriction of freedom for the term
to five years, or deprivation of freedom on the same term. Article 397. Obviously illegal retention or taking
under custody. 1. Obviously illegal retention or taking
under custody or maintenance under the guards are punished by the deprivation
of the right to occupy the certain posts, or to be engaged in the certain
activity, or 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 same actions
caused heavy consequences are punished by restriction of freedom for the term
from two to five years or deprivation of freedom for the term from two to
seven years with deprivation of the right to occupy the certain posts or to
be engaged in the certain activity or without deprivation. Article 398. The manufacture of an obviously illegal
search. The manufacture of an obviously illegal
search is punished by deprivation of the right to occupy the certain posts or
to be engaged in the certain activity, or arrest for the term to six months,
or deprivation of freedom for the term to two years. Article 429. The illegal participation in the
businessmens activity. The establishment by the official who is
on the state service of an organisation which is carrying out the
businessmens activity, or his participation in the management of such organisation
personally or through an accredited representative without paying attention
to the prohibition established by the law, if the official, using the service
powers, has given such organisation a privilege and advantage or patronised
in other form is punished by 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. Article 430. The reception of a bribe. 1. Acceptance by the official of material
values or purchase of benefits of property character given to him exclusively
in connection with an occupied official status, for protection or connivance
on a service, favourable decision of questions which are included in his competence,
or for the performance or default of any action which the persons should or
could make with the use of the service powers (reception of a bribe) in the
interests of those who give a bribe or persons, represented by them are
punished by arrest for the term from three to six months, or restriction of
freedom for the term to five years, or deprivation of freedom for the term to
six years with confiscation of the property or without confiscation and with
deprivation of the right to occupy the certain posts or to be engaged in the
certain activity or without deprivation. 2. The reception of a bribe repeatedly,
or for an obviously illegal action (inactivity), or by extortion, or by the
group of persons on the preliminary conspiracy, or in the large size is
punished by deprivation of freedom for the term from five to ten years with
confiscation of property or without confiscation and with deprivation of the
right to occupy the certain posts or to be engaged in the certain activity or
without deprivation. 3. The actions provided by first or
second parts of the present article, made by the person, who has previous
convictions for bribery, or organised group, or person occupying a
responsible status are punished by deprivation of freedom for the term from seven
to fifteen years with confiscation of the property or without confiscation
and with deprivation of the right to occupy the certain posts or to be
engaged in the certain activity or without deprivation. Article 431. Giving a
bribe
1. Giving a bribe is punished by the fine,
or corrective 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 for the term to three years. 2.
Giving a bribe repeatedly, or for obviously
illegal action (inactivity), or in the large size is punished by the
corrective works for the term to two years, or restriction of freedom for the
term to five years, or deprivation of freedom on the same term. 3.
Giving a bribe by the person who has
previous convictions for bribery is punished by deprivation of freedom for
the term from three to seven years with confiscation of the property or
without confiscation. The note. The person having given a bribe,
is released from the criminal liability, if a bribe was extorted or if this
person declared voluntary about this fact after having given a bribe. Article 432. The mediation in bribery 1. The direct transfer of a bribe under the
assignment of a person who gives a bribe or of a person who receives a bribe
(the mediation in bribery) is punished by the fine, 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. 2.
The mediation in
bribery made repeatedly, or with the use of the service powers, or at
reception of a bribe in the large size is punished by arrest for the term
from three to six months, or restriction of freedom for the term to five
years, or deprivation of freedom on the same term. 3.
The mediation in
bribery accomplished by the person, who has previous convictions for bribery
is punished by deprivation of freedom for the term from three to seven years. The note. Guilty in the mediation in
bribery or a person who helps to give or to receive a bribe is released from
the criminal liability, if he declared voluntary about these facts after
having done these actions. Article 433. Reception of an illegal reward by the employee of the State service1. Acceptance by the employee of the State
service who is not an official, of the material values or purchase of
benefits of property character given to him in connection with the execution
of the official duties in spite of the interests of the service for the
benefit of a person who gives a reward are punished by deprivation of the
right to occupy the certain posts or to be engaged in the certain activity,
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 three years, or
deprivation of freedom on the same term. 2.
The same
actions made repeatedly, or by extortion, or group of the persons on the
preliminary conspiracy, or in the large size are punished by restriction of
freedom for the term to five years or deprivation of freedom on the same term
with deprivation of the right to occupy the certain posts or to be engaged in
the certain activity or without deprivation. Article 185. Compulsion Compulsion of the
person to do or not to do any actions made under threat of application of
violence to him or his relatives, destruction or damage of their property,
distribution of slanderous news or announcement of other information, which
they wish to keep as a secret, or under threat of restriction of the rights,
freedom and lawful interests of these persons, when the attributes of heavier
crime are absent is punished by public works, or by the penalty, 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 two years. The legal page
The Businessman and business trips
Question: the activity of an individual
businessman is connected with the business trips of the hired workers, trips
of the persons who are not in the staff, and, naturally, with the certain
expenses for these trips. What are the normative basis to include them in the
expenses? The
answer: the law "About
income tax from the citizens" from 9.03.99 N247-3 (chapter6, article 14)
says that the income of an individual businessman is determined as a
difference between the takings (in the money and natural forms) from the
realisation of production (goods, works, services), other values (including a
fixed capital, goods and material values, non-material actives valuable
papers), incomes from out - realisation operations and documentary confirmed
expenses connected with the extraction of the incomes. Structure of the
expenses and order of their exception from the proceeds is affirmed by the government
or a body, authorised by it. According to the law " About the
normative legal acts of the Republic of Belarus" from 10.01.2000 N 361-3
a law is the a normative legal act fixing principles and norms of regulation
of the most important public relations. It is the most important in
comparison with the other act of another state bodies and officials. The last
can be applied only in a part which does not contradict to the law. By the decision from 9.06.99 N 863
"About the structure of the expenses connected with the extraction of
incomes of the physical persons" the Council of Ministers has obliged together with a number of the
ministries to develop and to ratify the Rule about the structure of the
expenses connected with the extraction of the incomes from the businessmens
activity, carried out by individual businessmen, and about order of their
exception from the takings. This document recognises that 1.08.99 the
decision of the Cabinet from 26.07.96 N 491 with changes and additions which
have been brought in by the decision the Council of Ministers from 24.06.98
N998 lost its force. So from this date the individual businessmen should be
guided by a new Rule about the structure of the expenses (registration number
is 8/672 from 30.07.99). It gives definition to the concept "the charges
connected with the extraction of the incomes from the businessmens activity,
carried out by individual businessmen" expressed in the money form and
confirmed documentary sum of expenses made for manufacture and (or) realisation
of the production (of the goods, works, services), and other expenses
connected with the extraction of the incomes. Thus for the confirmation of
the expenses which were made the documents which have been made out according
to the requirements, established by the legislation to the primary accounting
forms are used. The rule, in particular, provides an opportunity of inclusion
in the expenses of an individual businessman: expenses for business
trips of the workers connected with the industrial activity, in the order
established for the juridical persons (item 7.9); other expenses connected with the
peculiarities of the carried out activity, as agreed with a tax body (item
7.15). The structure of the expenses connected
with the realisation of the individual businessmens activity, is determined
also in the Instruction " About the order of conducting of the
accounting of the businessmens activity by the physical persons who are
carrying out this activity without the formation of an juridical person in
the Republic of Belarus" (registration number is 1160/12 from 24.11.95)
with changes and additions brought by the order of the Ministry of Finances
from 30.01.97 N 4, from 15.01.98 N 4, from 26.06.1998 N 160, from 12.05.99
N120. But to tell the truth it is necessary) to note, that this Instruction
in the item 37 makes the reference to the decision of the Study of Ministers
N 491, which has lost force, even today. The methodical instructions on
calculation and payment of the income tax from the physical persons
(confirmed by the order of from 6.04.99 N 62) with the additions which have
been brought in by the order from 10.08.99 N 199 require that all expenses
should be documentary confirmed. The expenses partially connected with the
realisation of the businessmens activity of a tax payer, are taken into
account with the purposes of the taxation only in a part directly connected
with the business (item 14.4). To include the expenses on business trips in
the expenses the individual businessman should be guided also by the
Instruction "About the order and sizes of the compensation at the
service business trips within the limits of the Republic of Belarus"
(confirmed by the decision of the Ministry of Finances as agreed with the
Ministry of Labour from 12.04.2000 N 35, registration number is 8/3359 from
21.04.2000), the Rule about conditions of the payment of work of the workers
of the Republic of Belarus abroad (confirmed by the decision of the Ministry
of Labour from 13.05.99 N 58), the Labour Code which has been valid since
1.01.2000. The
business trips of the hired workers The Labour code (article 95), the Rule about working conditions of the workers of the Republic of Belarus abroad (item 64), the Instruction about the order and sizes of the compensation at service business trips within the limits of the Republic of Belarus, the Rule about the structure of the expenses, the Instruction about the order of conducting the account of the businessmens activity (item 37) envisage the compensation of the following expenses to the worker, (which works with the businessman on the labour contract): travel to a place of
the service business trip and back to a place of the constant work at a rate
of cost of the submitted original travel documents (the compensation of the
transport expenses within the limits of a place of the business trip is made
at the expense of the daily allowance); booking the tickets,
and also hotel reservations on representation of the confirming documents; carriage of the
luggage; the use of bedding in
trains when travel to a place of the business trip and back in a carriage
with the reserved seats, compartment or soft carriage without representation
of the confirming documents; renting a room at a
rate of the original paid accounts or receipts and other confirming documents
(without representation of such documents the expenses are compensated in the
sizes established by the Ministry of Finances); staying outside the
constant place of residence - daily allowance in the sizes established by the
Ministry of Finances; long-distance
telephone talks when they were made in the interests of the service task on
the basis of the appropriate receipts (accounts) with the confirmation of
necessity of these talks by the employer; reception of the
service foreign passport and other entrance documents, visas, on payment of
the state duty, payment of the taxes of foreign representations, medical
insurance, obligatory tax raised from the citizens at the airports; the
commissions on an exchange in bank of the check or one kind of foreign
currency on another; the additional
services which have been not included in cost of a room in the hotel (the use
of TV set, refrigerator and other subjects of cultural - household purpose
included in structure of the equipment of a hotel room); other expenses made by
the worker from the sanction of the employer (for example, payment for
participation in an exhibition, seminar etc.); other expenses
connected with the peculiarities of the carried out activity, if the trip was
connected with the extraction of the incomes, as agreed with a tax body. At payment of the compensation the daily
allowance within the limits of norms established by the Ministry of Finance,
and also target expenses made and documentary confirmed and connected with
business trips both inside the country and abroad are a part of the sums
which are not a subject for taxation by the income tax according to the item
3.1.35 of the Methodical instructions on calculation and payment of the
income tax from the physical persons (confirmed by the order of from 6.04.99. N 62). The target
expenses include: travel up to the
place of destination and back; the tax for services of the airports,
insurance and commission taxes; the expenses on travel on air an station or a
station in places of departure, purpose or changes; on carriage of luggage;
the expenses on renting a room, reception of the foreign passport and visas;
on a registration of the foreign
passport and also on an exchange of the check in bank on cash (foreign
currency), the expenses on long-distance telephone talks (if they were made
in the interests of the service task on the basis of the appropriate receipts
with the confirmation of necessity of these talks by the employer). The sum on norms established by the
Ministry of Finance, when the physical persons dont represent the confirming
documents on renting a room, including the drivers of automobiles and persons
who have been sent on business together with them, stopping according with
the schedule when travelling to rest are not included in the taxable income. Travels of an individual businessman The letter "About the expenses
connected with the travels of a businessmen without the formation of the
juridical person" from 5.03.99 N 3-2-8/1516 from explains, that the trips of the
individual businessmen on the certain term in other district for realisation
of the businessmens activity outside the place of the constant work are not
considered to be the service business trips, and are travels. The charges connected with travels, are
included in the expenses of a businessman as agreed with a tax body as
"other charges connected with the peculiarities of the carried out
activity" (if they were connected with the extraction of the incomes). It
is the charges on travel to the place of destination and back at a rate of
cost of the travel documents, and also on renting a room at a rate of the
paid accounts (receipts) and other documents confirming the size of the
actually real expenses. The additional personal expenses which he made when
travelled and also for living outside the constant place of residence are
repaid by an individual businessman from his own means (cleared from the
taxes). It is possible to fix the total number of days of travelling connected
with the extraction of the income on the form of the travelling certificate,
but - to express in the money form and to confirm documentary daily allowance
is problematic. On this account the Law "About the income tax from the
citizens" has determined that for the purposes of the taxation the
industrial expenses connected with the reception of the income documentary
confirmed admit. The same says the Rule about the structure of the expenses
(item 10) : "The expenses which are not documentary confirmed are not
taken into account in the structure of the expenses and are carried out at
the expense of the own means". And it is impossible to receive the
official consent of a tax body to form the expense part of a businessman when
the documentary confirmation is absent. The co-ordination with a tax body in
a place of registration of an individual businessman is made before the
expiry of the term of the representation of the account on the income tax
(declaration) for the appropriate accounting period. If a businessman except
for the travel tickets and receipts on an accommodation fee in the original
have documents concerning the results
of the trip (the protocol of intentions, contract, the account - invoice,
goods and transport waybill, certificate of the reception - delivery of the
done works etc.), a tax body will not have claims the businessman who has
excluded from the proceeds the documentary confirmed expenses will not have
any problems. Thus the expenses connected with the travels with the purposes
of realisation of the businessmens activity are included in the structure of
expenses when documentary confirmation of the fact of the co-ordination of a
tax body and a tax payer is present. If the businessman has only the
documents on trip without the document on the purposes of the taxation it is
not enough. By the way, the normative act determining the form of the
co-ordination (the protocol, resolution of the chief of at the letter of the businessman,
letter of etc.) is not known to the author. Business trips of
other the persons. According to the Rule
about working conditions of the workers of the Republic of Belarus abroad
the subjects of managing of all forms of property (including also individual
businessmen) in the case when persons who dont consist in the staff are
directed in the business trip (without the labour contract) compensate
themselves the travelling and living from their profit which is at their
disposal. In other words, a businessman from his own means should pay to such
person travel, renting a room, daily allowance and other expenses for the
business trip connected with the extraction of his income. In this case for
the purposes of inclusion in the structure of the expenses there is no
difference whether you have covering voucher or not. There should not be any
co-ordination with a tax body in a place of the registration of a
businessman. 2.
07 2000 the Fourth Congress of the Democratic Forces of Belarus took place in
Minsk.
Unfortunately,
it is impossible to name this Congress democratic. The elections of the
delegates were conducted poorly by different members of different parties,
not more than 10 % of all public organisations, parties of trade unions and
movements (not more than 1 % of the population of the Republic a Belarus) were
presented at the Congress. The congress began to turn into bureaucratic,
dying structure headed, basically, by former deputies of the Supreme Council
of the Republic of Belarus. Many organisations, participants of the previous congresses
were forbidden to participate in the Congress. Any sort of
"initiative" - local, republican etc., headed by the former
representatives of the authorities, actually put forward the candidates for
the congress solely. The congress
became similar to a sect. The forthcoming
Belarussian congress for independence of the Republic of Belarus cant be
compared with the Congress of the Democratic Forces. In this congress anyone
who wishes can took part. The Spring of Mercy
invites to co-operate. Mothers of large families and the needy
families were united in a public organisation The Spring of Mercy. The
Grodno businessmen have taken patronage on this organisation and have carried
out the next stage of the charitable action OUR CITY together. The chief of
the organisation Marina Samoil, a mother of five children, was brought up in
the Children's house (on the photo she is second on the right). Hundreds
people have received the help from these women during the last two months.
Huge gratitude mothers of large families express to the Grodno businessmen,
which gave and continue to bring a lot of new and good things. A lot of good
deeds have already done. The washing-up liquids and means of hygiene, food
products, refrigerator are very necessary. You can find The Spring of Mercy
in Grodno, St. Batory str 8-330 (the hotel Neman) ( 0152) 44-14-33. We
will rent a room as an office and legal address of the republican trade union
tel.(0152) 313062 Advertising, duplicating, photo, type-setting of the
texts, manufacturing of the visiting cards and forms. For the members of the
trade union we offer discount, temporary work for the young people at the
businessmen. 31-30-62 |
|
