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№ 55 October
2000 |
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Does the
custom-house agree?
Will be or will not be the strike of
businessmen realised? Will be small batches of the goods confiscated
everywhere in the custom-house or will be they taxed with mad charges? Our further actions depend on the
solution of this problem. While the trade union achieves not to distribute
customs registration of small batches of the goods (up to 5.000 MW)
transported in cars, buses, railway and avia - vehicles the Strike committee
of businessmen declares pre-strike condition. Below we publish The
order of the State customs committee of the Republic of Belarus from the 20th-
of September, 2000 N 55 «
About customs registration of the goods imported to the customs territory of
the Republic of Belarus from the territory of Russian Federation made in 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 brought 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 to a
custom body of the Republic of Belarus is not required 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. The work of this order is not
distributed on goods entered in the established order by the receiver till
September 30, 2000 inclusively. 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 It is registered in the National
register of legitimate acts of the Republic of Belarus September 22, 2000,
registration number is 8/4195 ABOUT THE STATE TAX INSPECTION
(Law of the Republic of Belarus) Article 9. The order of applying of the
rights submitted to the State tax inspection The rights of state tax inspection
foreseen by points 1, 2, 5, 6 of article 5, points 10-17 of article 8 and
articles 9, 10 and 13 are submitted to the heads (their assistants) of the
State tax inspections; by points 3 and 4 of article 5, points 1-9 of article
8 of this Law – to the officials of the tax inspections, Headquarters of tax
investigations and its divisions. Article 10. Liability for breach of the legislation about taxes and business. The State tax inspection within the
limits of its competence applies measures of administrative, financial and
other liability foreseen by the legislation to the law breakers of the
legislation about taxes and business. The head of the State tax inspection
has the right to accept the decision about full or partial redemption from
financial liability taking into the account the financial condition of a law
breaker, size of the injury caused to the budget and nature of the breaches.
The decision on arising disputes Is received judicially. Article 11. Participation of the state
tax inspection in the court procedure. State tax inspection within the limits
of its competence send to judicial tribunals the claims about an economical
inconsistency, bankruptcy, about liquidation of firms, termination of the
businessman’s activity on the basis established by the legislation; about an
admission of registration of firm invalid in case of the breach of the
established order of creation of a firm or mismatch of the constituent
instruments to the requirements of the legislation; about an admission of the
agreements invalid on the basis foreseen by the legislation; about fines in
the budget from the unfoundedly acquired property and money resources; about
admission of property useless; other applications foreseen by the
legislation. Head III. LIABILITY OF THE STATE TAX INSPECTION. Article 12. Liability of the officials
of the state tax inspection Officials of the state tax inspection
for breach or inadequate fulfilment of the official duties expressed in the
arbitrariness, abuse of office, divulging of a trade secret established by
the legislation, secret of the contributions, the correspondences and in
other improper particular acts are attracted to discipline, material,
administrative or criminal responsibility according to the legislation. Article 13. Liability for injury caused
by the state tax inspection and its officials The injury caused by the wrongful acts
of the officials of the state tax inspection is reimbursed by the means of
the appropriate budgets in the order and on the basis foreseen by the
legislation of the Republic of Belarus. Head IV. PROBLEMS OF THE SERVICE,
GARRANTY OF LEGAL AND SOCIAL PROTECTION OF THE
WORKERS OF THE STATE TAX INSPECTION Article 15. The status of an official of
the state tax inspection. If other is not mentioned by this Law
the officials of the State tax inspection are protected by the law of the
Republic of Belarus "About the bases of a service in the machinery of
State". Article 14. The order of the appeal of
actions of the officials and solutions of the state tax
inspection The petitions on the actions of the
officials and solutions of the state tax inspection, except for the petitions
to fines under administrative law, are instituted in a month's term in those
state tax inspections by which they are controlled. The petitions are
esteemed and solutions on them are accepted not later than in a month from
the moment of the institution of the petition. The mentioned solutions can be
appealed in a month's time in the higher state tax inspection or in the
appropriate court. The supply of the petition does not suspend an appealed
action of officials of the state tax inspection, fines, taxes, arrears and
financial sanctions. A body working with the petition has the right to
suspend appealed actions and fines up to the sanction of the petition. The
appeal of actions of the officials of the state tax inspection connected with
imposing of fines under administrative law is made in the order foreseen by
the Code of the Republic of Belarus about administrative breaches. Article 16. Financial security and
service in the State tax inspection. The pecuniary contents of the workers of
the state tax Inspections is established at a level of law enforcement bodies
and consists of the official salaries, surcharges for class grades, length of
service and should provide sufficient material conditions for independent
course of duty and to consolidate qualified personnel. The size of the
official salary, surcharges for class grades, length of service is determined
by the Council of Ministers of the Republic of Belarus which also establishes
the special uniform and insignias for the workers of the state tax inspection. The heads of the tax inspections and
other specialists of the state tax inspection are persons who meet the
requirements of the qualifying characteristics and have high intellectual
qualities. Combining of the service in the state
tax inspection with activity in other organisations enterprises and on firms
and also with occupation in the businessmen’s and other activity (except for
scientific and teaching) is not allowed. The expenses to support the state tax
inspections are funded from the republican budget. The main state tax
inspection is the main manager of the indicated budgetary means. Number of
the workers and size of grants are approved by the Council of Ministers of
the Republic of Belarus. Article 17. Legal protection of the
workers of the state tax inspection The workers of the state tax inspection
are representatives of the state authority and are protected by the state. A
personal immunity, honour and advantage of these workers are guarded by the
legislation of the Republic of Belarus. The offence of the worker of the state
tax inspection, counteraction, threat, violence or attempt on his life and
other actions preventing to fulfil his work attract statutory liability. Protection of life, health, advantage,
honour and property of members of families of the workers of the state tax
inspection from attempts in connection with fulfilment of the official duties
by the latter is envisioned by the legislation of the Republic of Belarus. THE
INSTRUCTION TO APPLY THE DEVICE " INDICATOR ON ALCOHOL"
Approved: By
the Ministry of Internal Affairs of the Republic of Belarus, By
the Ministry of Public Health of the Republic of Belarus, By
the Ministry of Justice of the Republic of Belarus 29.11.1999 1. This Instruction to apply the device
"Indicator on alcohol" (further - device) determines the order of
the examination of persons on a condition of alcoholic drunkenness. 2. The device consists of an indicator
pipe, hygienic mouthpiece and the chamber which gathers air. 3. Technical characteristics and operation
condition of the device. 3.1. Technical characteristics of the
device. 3.1.1. The outward appearance of an
indicator pipe of the device "Indicator on alcohol" – is a glass
tube soldered from both ends inside which one there is a granular indicator
weight (filling material) of yellow colour fixed by filters - gaskets. 3.1.2. The principle of operation of the
device is based on a discoloration of the indicator weight (as a result of
oxidation-reduction process) when spirit-air mixture passes through it. 3.1.3. The concentration of alcohol in a
blood is determined by an indirect method by registration of steams of
alcohol in exhaled air. 3.1.4. Sensitivity - the altitude of a
layer of the indicator weight which changes colour at interplay with control
concentration of ethanol equal to 0,04 %, should make 5,0 +-1,0 mm counting
from the upper filter - gasket. 3.1.5. Critical dimensions: Indicator pipe: Length, mm 90 +-5 Diameter outside, mm 6,0 +-1,0 The chamber which gathers air: Length, mm 220 +-5 Width, mm 162 +-3 The hygienic mouthpiece: Length, mm 25 +-2 Diameter outside, mm 8,0 +-2 3.2. Operation condition. 3.2.1. Ambient temperature - from a
minus 30C up to plus 40C. 3.2.2. Relative humidity of air - from
40 up to 100 %. 3.2.3. Atmospheric pressure - from 84 up
to 106,7 kPa (630-800 mmHg). 3.3. Storage conditions. 3.3.1. You should store the device in a
dry place at room temperature. 3.3.2. Period of validity of the device
is 18 months from the date of manufacturing. 4. Operational procedure. 4.1. Before the analysis a man who is
tested is asked whether he has drunk alcoholic beverages, liquids which
contain spirit and medicines or has smoked. The analysis is carried out not
earlier than in 3 minutes after smoking and not earlier than in 15-20 minutes
after applying a therapeutic dose of medicines which contain spirit. 4.1.1. If a man who is tested is
suspected of traumatic damages or disease the external developments of which
are similar to symptoms of alcoholic drunkenness, the examination of him with
the use of the device "Indicator on alcohol" or special mean
(device) is not carried out. This person after rendering of the first medical
care (if it is required) is delivered in a hospital to render him a medical
care and to examine him to a condition of alcoholic drunkenness. 4.2. Order of realisation of examination
with the use of the device "Indicator on alcohol". 4.2.1. The indicator pipe of the device
"Indicator on alcohol" is opened directly before the applying in
presence of a man who is tested and two witnesses. 4.2.2. The indicator pipe of the device
"Indicator on alcohol" is not a subject to be used if it has
mechanical damages of the internal device, its air-tightness is disturbed,
the filling material has green impregnation or pours on the handset and also
term of its validity has finished. 4.2.3. A man who tests puts the
mouthpiece of the chamber which gathers air on the end of an indicator pipe
which is near to a filling material. A man who is tested is proposed the
personal mouthpiece from polyethylene package which is put on the opposite
end of a pipe and purges air in way to fill completely the chamber which
gathers air. 4.2.4. The filling material under
pressure of steams of alcohol should change yellow colouring to green within
1-2 minutes. According to the altitude of colouring of a filling material the
contents of alcohol in the exhaled air is determined. If the colouring has not changed or
altitude of a column of a reactant which has changed the colouring from
yellow to green does not reach a level of the controlling belt the example of
the contents of steams of alcohol in the exhaled air is admitted to be
negative. If the altitude of a column of a reactant which has changed the
colouring from yellow to green reaches controlling belt the sample is
admitted to be positive. 4.2.5. The positive sample on alcohol is
the proof that a man who is tested has drunk alcoholic beverages. At his
consent with the result of the analysis and conclusion the protocol of the examination
forms the basis for the confirmation that this person is in a condition of
alcoholic drunkenness. If he does not agree with the results of the analysis
and conclusion a man who is tested has the right to be examined in a hospital
to determine the condition of alcoholic drunkenness. 5. Possible mistakes in the work with
the device. 5.1. The positive reaction of a filling
material of an indicator pipe except for steams of ethanol can be called by
steams of a methanol, acetone, aldehydes, hydrogen sulphide. The last one
acts on a filling material in case of its large concentration. 6. Check of the device. 6.1. The check of the work of the device
is realised according to a technique mentioned in TU of the Republic of
Belarus 02071814.071-98 (is written down in the Registry of state
registration of the State standard of the Republic of Belarus 20.10.1998 N
007746). 7. Order of the introducing of the
Instruction in work. 7.1. This Instruction is a subject to
the state registration and has its force in 10 days after its official
publication. Continuation
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 mentioned in
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 mentioned in 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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