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№ 54 September
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Ours were not let
23.09.2000 it became finally clear that
the authority will not allow the progressively adjusted people to participate
in the election which will take place October 15, 2000. All of them “were
thrown out" from the pre-election race to the formal and far-fetched
attributes. We shall devote the separate bulletin to this theme. As we have
promised: there will not be any facts about the politics in the bulletin
"Businessman" any more. About the politics read in the special
bulletin "NPB" - the New Political Bulletin. All members of the
trade union can receive the given bulletin free-of-charge. Today and in Grodno and in the Republic
of Belarus there is no any sensible candidate in the deputies. Practically
all of them are puppets. To participate or to not participate in the election
is the personal decision of everybody. We think that it is necessary to
participate in the election. The authority has dissembled. It put
forward the "pocket" candidates in the deputies and democratically
adjusted were not “permitted” to participate. Well… If we 15.10.2000 do not
take part in the election, the repeated election will be nominated and we
again shall expose the nominees. In Grodno as well as everywhere in Belarus
today there is nobody to be voted for. If we participate in the election and
we vote against everybody the authorities will have a unique chance to garble
results of the election. I shall remind that in elective commissions men from
the people were also not allowed to be present. If not we do not participate
in the election it will be very difficult to garble the results of the
election. Moreover we are to ask people different questions to find out what
number of people has voted and for whom just after the election. Some men, especially representatives of
BNF, offer to boycott the election. It is a position of the weak. We are
ready to struggle for the authority. Our motto today «We want the repeated
election!!!». We shall force this authority to play by the standard rules. We
shall spend the repeated election as many times as necessary to make it
democratic. The note: According to article 94 of the
Elective Code, if we do not come on
the elective sites the elections will be recognised in valid and the
authority will be obliged to spend new elections in 2 months and where we
again shall take part. And this will last as long as the authority will not
understand that we, the people of Belarus, has the right to choose and to be
elected. For now we shall begin a series of the
actions of the protest against the breach of the Elective Code and rights of
the citizens by the authorities of Republic of Belarus, businessmen, mothers
having many children, orphans and invalids have already joined the actions of
the protest. They will begin the hunger-strike from 13.10.2000 Grodno. Those
who want to join the hunger-strike and actions of the protest can address:
Grodno Stefan Batory street the hotel “Neman”, room 330 (tel. (0152)
44-14-33, 47-01-75 ,Marina Samoil). The general management of the actions of
the protest – Valery Levonevsky (0152) 31-30-62. Legal support - Grodno
branch of the Belorussian Helsinki Committee (Alexander Antonuk, Grodno
Stefan Batory street the hotel “Neman”, room 201 tel. 44-61-43). The trade unions of the businessmen,
Grodno branch of the Belorussian Organisation of the Working Women, Grodno
municipal centre of protection of the rights of the consumer and Grodno
regional company on protection of the rights of the consumer (the chief is
Vladimir Sovtsa) said that they are ready to support the actions. Legal page
THE DECISION of THE STATE CUSTOM
COMMITTEE of THE REPUBLIC of BELARUS from September 20, 2000 # 55. September
22, 2000 it is included in the National register of the legal acts of the
Republic of Belarus, # 8/4195 About the custom registration of the goods
imported to the custom territory of the Republic of Belarus from the
territory of Russian Federation, occurring from the third countries and put
in the free circulation in Russian Federation. According to item 1 of the decision of
the Study of the Ministers of the Republic of Belarus from June 30, 1995 #345
"About measures on the fulfilling of the Decree of the President of the
Republic of Belarus from May 30, 1995 #208" (Assembly of the Decrees of
the President and decisions of the Study of the Ministers of the Republic of
Belarus, 1995, #19, article 445) taking into accountant changes and additions
which were brought in by the decision of the Council of Ministers of the
Republic of Belarus from September 5, 2000 #1383 "About changes and
additions to the decision of the Study of the Ministers of the Republic of
Belarus from June 30, 1995 #345" (National register of the legal acts of
the Republic of Belarus, 2000, #87, 5/4000), the State custom committee of
the Republic of Belarus DECIDES: 1.To establish that the goods occurring from
the third countries and put in the free circulation in Russian Federation,
imported on the customs territory of the Republic of Belarus by the juridical
persons and individual businessmen from the territory of Russian Federation
(further - goods) are the subject to the custom registration in the
established order, taking into account peculiarities determined by this
decision. 1.1.The person who has moved the goods is obliged to write them
down into the declaration by the application to a custom body of the
appropriate custom mode not later than 15 calendar days from the date of
delivery of the goods to the point of unloading in the territory of the
Republic of Belarus. The date of delivery of the goods is a date of arrival
of a vehicle into the point of unloading which is reflected in the
established order in the commodity-transport waybill. In case when in the
commodity-transport waybill the information about the date of the arrival of
the goods in the point of unloading is absent, the date of delivery of the
goods is the date of the registration of the commodity-transport waybill.
1.2.The custom registration of the goods is made in a custom body of the
Republic of Belarus, in which zone of the activity the receiver of the goods
is registered. 1.3.The presentation of the goods is not required to a custom
body of the Republic of Belarus when the goods are registered, except for the
goods which are the subject to be marked by the excise marks. 1.4.The payment
of custom payments is made according to the requirements of the declared
custom mode established by the legislation of the Republic of Belarus. The
goods are subject to taxation by the custom duties on the rates working at
the date of acceptance of the custom declaration, depending on the origin of
the goods (a country is meant) declared in the custom declaration without
granting tariff preferences. In case of non-payment of custom
payments in the term established by the legislation of the Republic of
Belarus custom debts arise. The responsibility on payment of custom payments
in this case is carried out by the person who has moved the goods. The act
about the occurrence of custom debts and debts on interests is made by the department
of custom payments only after the finishing of the business about an
administrative custom offence. The value added tax is enlisted on section 10
subsection 03 of the Budget classification of the Republic of Belarus; the
excises are enlisted on section 14 subsection 29 of the Budget
classifications of the Republic of Belarus; the custom duties are enlisted on
section 28 subsection 05 of the Budget classifications of the Republic of
Belarus; the customs taxes are enlisted on section 28 subsection 06 of the
Budget classifications of the Republic of Belarus. 1.5.Until a custom body
establishes a custom mode, the person who has moved the goods, and the
receiver of the goods has no right to use or to dispose the goods without the
sanction of a custom body. 2. Item 1 of the order of the State custom
committee of the Republic of Belarus from July 19, 1995 # 207-AI (Bulletin of
the normative-legal information, 1995, #9, 1996, # 11) should be stated in
the following edition: "To cancel the custom control and custom
registration of the goods made in the Republic of Belarus or Russian
Federation or which are put in the free circulation in the Republic of
Belarus, moved within the limits of custom territories of the Republic of Belarus and Russian Federation". 3. This decision is not
distributed on goods entered in the established order by the receiver till
September 30, 2000 inclusive. 4. To the chiefs of custom houses: to acquaint
with the contents of this decision to the personal structure of custom houses
and custom agents located in zones of the activity of custom houses; to
ensure the priority registration of the goods; to reconsider the regular
staff of structural divisions of custom houses taking into accountant the
increase of the loading on the departments of custom payments, departments of
tariff regulation and departments of custom registration and control. 5. To
the Minsk central custom house (I. V. Pashkevich) in week term to ensure the
completion of software and to inform custom houses about them. 6. To the
chiefs of the organisation of the struggle with smuggling and administrative
custom offences (V. N. Melnikov), to the control-auditing department (V. V
Vasiltsov): to develop the order of informing of customs bodies when the
facts of breaches of the custom legislation in a part of a non-presentation
of the goods to custom registration are found together with the State tax
committee, Ministry of the Finance, Ministry of Internal Affairs, the State
committee of financial investigations, the Committee of state safety. 7. The
present decision is the subject to the inclusion in the National register of
the legal acts of the Republic of Belarus and gets its force from October 1,
2000. 8. The control of the fulfilling of this decision should be assigned to
A. N. Derevyashko, the first vice-president of the Committee. The chairman of the Committee V.V.
Makarevich THE ORDER of the MINISTRY of the FINANCE of the
REPUBLIC of BELARUS
The rule about the order of organisation
of checks (auditing) of financial-economic activity of juridical persons and
individual businessmen by the Ministry of the finance of the Republic of
Belarus. It is authorised by the Order of the Ministry of the Finance of
Republic of Belarus 06.09.2000 #226. 1.The checks (auditing)
of financial-economic activity (further - check (auditing)) of juridical
persons and individual businessmen (further - subjects of businessman’s
activity) is carried out by the workers of the Ministry of the Finance on the
basis of the orders of the Minister of the Finance. 2.The checks (auditing)
on the decisions (written appealings) of the law-enforcement bodies are
carried out by the Main control-auditing management of the Ministry of the
Finance according to the Decree of the President of the Republic of Belarus from May 25, 2000 #293 "About measures to strengthen the
departmental control in the Republic of Belarus" (The National register
of the legal acts of the Republic of Belarus, 2000, #52, 1/1312). These
checks (auditing) are be carried out on the basis of the decisions (written
appealings) of the law-enforcement bodies without the edition of the order of
the Minister of the Finance. 3. The instruction in which specified the name
of the subject of the businessman’s activity, concerning which the check
(auditing) is carried out, surname, name, patronymic and the post of a man
who realise the check (the structure of auditing group), purpose of the check
(auditing) and term of its realisation determined by the order is given out
to realise each check (auditing). The counter checks during which the
operations and accounts of the checked subject of the businessman’s activity
with other organisations are inspected are carried out on the basis of the
instructions. 4.The instructions to realise checks (auditing) in the
ministries, other republican bodies of the state management, associations
(departments) subordinated to the Government of the Republic of Belarus,
regional executive committees and Minsk municipal executive committee are
subscribed by the vice-minister, in all other cases – by the head of the
department of the ministry a worker of which heads (carry out) the check
(auditing) or by his assistant. 5.The list of questions which are the subject
to check is affirmed by the chief of the appropriate management (department)
of the ministry or by his assistant. When complex checks (auditing) which
responsible executor is the Ministry of the Finance are realised, the program
of the check (auditing) confirmed by the Minister of the finance or by his
assistant can be made. 6.If it is necessary, the workers carrying out the
check (auditing) are instructed by the chief of the appropriate management
(department) of the ministry or by his assistant. 7.The order to realise the
check (auditing) is not issued in a case when the worker of the Ministry of
the Finance participates in it as one of the members of the commission
created on the decision of the President of the Republic of Belarus, of the
Council of Ministers, of the Council on the co-ordination of control
activity, of the Committee of the state control, of the State secretary of
the Council of Safety, of the Administration of the President of the Republic
of Belarus. 8.The prolongation of the term to realise the check (auditing) is
made by the order of the Minister of the Finance on the basis of the petition
of the chief of the appropriate management (department) of the ministry or by
his assistant. The decision on prolongation of terms of checks (auditing)
spent on the decisions (written appealings) of the law-enforcement bodies is
accepted by the chief of the Main control-auditing management as agreed with
the law-enforcement body. About
the STATE TAX INSPECTION (the law of the Republic of Belarus) Article I. THE GENERAL
RULES
Article 1. The
structure of the state tax inspection of the Republic of Belarus. The State
tax inspection of the Republic of Belarus consists
of the Main state tax inspection at the Ministry of the Finance of the
Republic of Belarus and the state tax inspections in
regions, districts, cities and districts in cities which are the juridical
persons and are called to protect interests of the state, right and lawful
interests of the subjects of the taxation (juridical persons, including
foreigners, irrespectivly of subordination and patterns of ownership, their
branches, representations, branches and other detached divisions, citizens of
the Republic of Belarus, persons without citizenship and foreign citizens)
*). ____________________ *) Further - enterprise and citizens. The Main state
tax inspection includes Senior Departement of tax investigations, and the
appropriate state tax inspections - services subordinated to this management
in regions, districts, cities and interregional. The competence, organisation
and order of the activity of the state tax inspection are determined by this
Law and by other normative acts of the Republic of Belarus. The state tax
inspections are subordinated to higher inspections. Article 2. The basic tasks of the state
tax inspection of the Republic of Belarus. The
basic tasks of the
state tax inspection of the Republic of Belarus are:
the control of observance of the legislation about the taxes and business
within the limits of the competence; maintenance of correct calculation,
complete and duly entering of the taxes into the budget; maintenance of the
account of the taxes; development of the offers to improve the tax laws and
organisation of work of the state tax inspection; realisation of the currency
control within the limits of the competence; the prevention, suppression of
offences in the sphere of the competence and attraction of the persons guilty
in breaking of the legislation on the taxes and business to the
responsibility; preparation of the tax agreements with other states,
realisation of communications with their tax services, study of the
experience of their work; the edition of the Methodical instructions and
explanations about the order of calculation and collection of the taxes. It
is forbidden to involve the state tax inspection to fulfil tasks which are
not assigned to it by the legislation. Article 3. Interaction of the state tax inspections with bodies of the state authority and management. The State tax inspections of all levels
work in close interaction with bodies of the state authority and management.
They inform these bodies about the condition of tax and payment discipline,
bring in the offers to strengthen it. The tax inspections co-ordinate the
activity with law-enforcement and other supervising bodies. Article 4. The management of the state tax inspection of the Republic of Belarus. The State tax inspection in the Republic
is headed by the vice-minister of the Finance of the Republic of Belarus -
chief of the Main state tax inspection which is appointed to the post by the
Council of Ministers of the Republic of Belarus. The chiefs of the state tax
inspections in regions and Minsk, the chief of Senior Management of tax
investigations of the Main state tax inspection and chiefs of the appropriate
divisions of the service of tax investigations in the state tax inspections
in regions and Minsk are nominated by the Minister of the Finance of the
Republic of Belarus. The chiefs of the state tax inspections in regions,
cities and districts in cities and of appropriate divisions of the service of
tax investigations are nominated by the chief of the Main state tax
inspection. Article 5. Kinds of the decisions of the state tax inspection of the Republic of Belarus. The State tax inspection of the Republic
of Belarus on the considered materials about the
breach of the legislation about the taxes and business puts the following
decisions, instructions, orders 1) about imposing of the administrative fine;
2) about the discontinuance of the administrative business with clearing of
the breaker from the administrative responsibility in the cases stipulated by
the legislation; 3) about the withdrawal of the documents showing the
concealment (understating) of the profit (of the income) or other objects of
the taxation; 4) about the arrest of the property of the breakers of the
legislation about the taxes and business or about the withdrawal of such
property; 5) about finishing of the operations on the accounts of the tax
payers in banks; 6) about the compulsory collecting of debts on payments in
the budget, financial sanctions and fine. In the cases stipulated by the
legislation the state tax inspection can put another decisions. The Senior
management of tax investigations and its divisions put the decisions
stipulated by the criminal-remedial code of the Republic of Belarus during
the spent checks and inquiry on criminal cases within the limits of their
competence. Article 6. The service of tax investigations. The Service of tax investigations is a
system of special divisions of the state tax inspection of the Republic of
Belarus which carry out: prevention, revealing, suppression and disclosing of
crimes and offences in the sphere of the taxation and business; inquiry on
criminal cases referred by legislation to their competence; safety of the
activity of the state tax inspections, protection of their employees against
illegal encroachments on duty. The fulfilling of the tasks which are not
included in its competence can not be assigned to the service of tax
investigations according to this Law. The service of tax investigations
includes: the Senior management of tax investigations of the Main state tax
inspection at the Ministry of the Finance of the Republic of of Belarus;
managements of tax investigations in the state tax inspections in regions and
Minsk; departments of tax investigations in the state tax inspections in
cities; interregional departments of tax investigations. The Senior
management of tax investigations and its divisions are formed from the
employees of the law-enforcement bodies and state safety which are attached
to the state tax inspections and keep the status. The order and the
conditions of the service in bodies of tax investigations are regulated by
the Rule about the service of the personal structure of the law-enforcement
bodies authorised by the Council of Ministers of the Republic of Belarus.
Organisational structure, regular number, list of posts and the conditions of
payment of work of the employees of the service of tax investigations are
determined in the order established by the Council of Ministers of the
Republic of Belarus. Within the limits of the competence of the service of
tax investigations on its employees, if other is not stipulated by the
legislative acts, the action of items 1, 4-7, 10, 17, 18, 29 of article 15,
items 1, 2, 4-7, subitems "a", "b", "c" of item
8, items 9, 16, 18, 22-26, 28, 30-32 of article 16, articles 17-19, items 1,
3-5 parts of the first part, of the secondpart of article 20, articles 21-46
of the Law of the Republic of Belarus "About militia" is
distributed. Chapter II. DUTIES And RIGHTS of the STATE TAX INSPECTION of the REPUBLIC OF BELARUS and ITS OFFICIALS Article 7. Duties of the state tax
inspection of Republic of Belarus and its officials. The
State tax inspection of the Republic of Belarus and
its officials are obliged: 1) to observe strictly the Constitution of the Republic of Belarus and laws working in its territory, other normative acts, to respect
and protect the rights and lawful interests of the enterprises and citizens;
2) to provide the complete and duly account of the enterprises and citizens
in the State register of the tax payers; 3) to provide the receipt of the
taxes into the budget and control of the fulfilling of the legislation about
the taxes and business; 4) to collect the arrears on the taxes in the budget;
4-1) to carry out the control on the formation of the authorised capitals by
the enterprises; 5) to impose and to provide the collecting of fines and
other sanctions enlisted in the budget within the limits of the competence;
6) to find property of persons in arrears on which the collecting of the
arrears on the taxes and financial sanctions can be inverted, accept the
measures established by the legislation to the depravity of persons in
arrears of an opportunity to use and to dispose this property, to pay
collecting debts before the budget on this property, and also on debts and
deposit the account of persons in arrears; 7) to provide the account,
estimation and realisation of confiscated property and property in abeyance,
treasures and property inherited to the state; 8) to use the information
about the incomes of the tax payers in exclusively service purposes, to keep
the trade secret established by the legislation, secret of the deposits and
correspondence. Not to disclose as service secret the data of materials of
checks which can be given to publicity in the service purposes only from the
sanction of the chief (assistant) of the state tax inspection, if other is
not stipulated by the legislation; 9) To transfer materials on the facts of
breaches for which the criminal responsibility is stipulated to the
law-enforcement bodies according to their competence, and also direct materials
to the judicial bodies to protect interests of the state. Article 8. The rights of state tax
inspection of the Republic of Belarus and its officials The State tax inspection of the Republic
of Belarus and its officials have the right: 1) to
check the money documents, accounting books, reports, plans, estimates,
declarations and other documents connected with the calculation and payment
of the taxes in the state bodies, at the enterprises and at the citizens to
receive necessary explanations, information on questions concerning their
competence. In bodies and at the enterprises working in the mode of privacy
the specified checks are made by the workers of the tax bodies having the
documents on the admission them to the confidential information and the documents
made out in the established order; 2) to receive necessary information from
the enterprises and citizens also from banks about opening of the accounts to
the enterprises and citizens, presence of money resources on them and about
operations under these accounts, documents (copy from them) about the
economic activity of the checked enterprises and citizens; 3) to enter freely
on duty and presentation of the business card and to inspect any industrial,
warehouse, trade and other rooms which belong to the enterprises and citizens
and are used or can be used for the extraction of the incomes with the
participation of the proprietor (his representative or person authorised by
him) according to the legislation; 4) to examine personally, taking into
account the legislation, the breakers of the legislation about the taxes and
business and also examine things which are with them, documents, values and
vehicles; 5) in cases stipulated by the legislation to withdraw the documents
proving the concealment (understating) of the profit (of the income) or other
objects from the taxation and also patents, registration certificates,
license to pass them into the bodies which have given out these documents to
inform about the breach of the tax laws; to withdraw a thing and
commodity-material assets (not-entered goods, samples of raw material,
half-finished products, ready production, money proceeds) which are the
objects of the breaches of the legislation about the taxes and business or
material proofs on these businesses from the breakers of the law; 6) to seal
up cash departments, rooms, places of storage of the documents, things,
commodity-material assets and money, except for cash departments and
storehouses of departments of banks, to nominate their inventories in cases
stipulated by the legislation; 7) to arrest according to the legislation on
property (except for money resources and other values which are in the bank)
of the enterprises and the citizens – breakers of the legislation on the
taxes and business, i. e. to realise the inventory of property and to forbid
to use this property; to transfer the described property on the receipt to a
person in arrears or his representative, to other person with the warning the
last about the criminal liability for safety of the described property to
keep the property or to withdraw the described property to provide the
compulsory collecting in the budget and in the state non-budget funds created
by the Supreme Council of the Republic of Belarus, shortages on the taxes and
financial sanctions by the reference of collecting on the described property;
8) to demand from the chiefs and other officials of the checked enterprises
and also from the citizens to eliminate the revealed breaches of the
legislation about the taxes and business and to supervise the fulfilling of
such requirements; 9) to check within the limits of the competence the
reliability of the data about sources of reception of the incomes represented
in the order established by the legislation specified in the declaration; 10)
to stop completely or partially operations of the enterprises and citizens on
their accounts and deposits in banks in cases of non-representation (or of
the refusal to represent) of the accounting reports and balances, accounts,
declarations and other documents connected with the calculation and payment
of the taxes in the budget to the state tax inspections and their officials;
in case of the establishment of the facts of the concealment of the profit
(income) or other objects of the taxation or getting of means from being
engaged in the forbidden activity or from the realisation of the activity
without the appropriate sanction (license), when its reception is necessary,
and also from the businessman’s activity which is carried out without the
state registration and without being registered in the tax inspection; 11) to
collect in the budget and in the state non-budget funds created by the
Supreme Council of the Republic of Belarus shortage under the taxes,
financial sanctions which according to this Law and other legislation are
applied to the breakers of the legislation about the taxes and business, and
also economic sanctions applied to the breakers of the law by other state
supervising bodies which do not have the right of their indisputable collecting,
from the enterprises - in the indisputable order and from the citizens - in
the judicial order; in the same order to collect payments on property of the
citizens and on property of the enterprises as financial actives of the
enterprises irrespectively of a place of its allocation; to collect other
property of the enterprises in the judicial order; 12) to collect in the
indisputable order from the enterprises the tax from the sums which should be
taxed at the source of their payment which was not paid by them in time, or
completely or partially not listed in the budget; 13) to give out the order
on the compulsory collecting of the payments specified in items 11 and 12 of
this article and voluntary not paid in budget in the established terms, from
the accounts of enterprises and their debtors obligatory for banks and other
financial-credit organisations; 14) to receive the conclusions of the
appropriate experts and experts for the check of objections of the tax
payers-breakers of the law on the acts of the state tax inspections at the
expense of means of the guilty persons or the state tax inspections, if the
fault of these persons is not established; 15) to bring the representation
about the deprivation of the licenses (sanctions) to be engaged in the certain
kinds of activity in case of numerous or rough breach of the legislation
about the taxes and business from the enterprises and citizens into the
bodies state and economic board and into the National bank of the Republic of
Belarus; 16) to join management (departments) of the internal affairs of the
executive committees of regional, municipal, district Councils of the
national deputies with the offers to stop the departure of persons abroad
before the repayment of debts under the taxes, shortages and financial
sanctions by them; 17) to cancel not appropriate to the legislation decisions
of the lower state tax inspections. The errand of payment of the enterprises
and citizens to transfer the taxes in the budget and orders (decisions) of
the tax bodies the on compulsory collecting of the taxes and payments into
the state non-budget funds created by the Supreme Council of the Republic of
Belarus are carried out by banks in the prime order. Thus all other
operations on the expenditure of means of the payers stop. The sums which are
lamented into the budget (debts on payments, financial sanctions, fines) at
the insufficiency of rouble means and at the presence of foreign currency on
the currency accounts of the payers are collected in the currency on the
established rate working for the date of collecting. To be continued in following number |
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