Who is exempt from parasitism tax. Parasites launched in Belarus
Probably there is no person of working age who would not hear about the law on parasitism in Belarus. Recently, quite often it is necessary to hear out of the corner of his ear his discussion by a variety of people.
Well, how can I not recall a passage from the cartoon of my childhood. Recommend:
For those who are not up to date, Alexander Lukashenko signed the so-called April 2 parasitism decreeDecree No. 3 “On the Prevention of Social Dependence”. At the same time, it will be applied to relations arising from January 1, 2015.
The essence of this law on parasitism is quite simple: do not work, be so kind as to pay 20 basic units per year to the budget of the country and you can not work further. That is, in fact, if for some reason you have not officially worked for more than 183 days, you will have to fork out for an amount approximately equal to $ 250. If you are a housewife raising children, because your husband earns well and can afford it, then it is understood that he can afford and unfasten some 250 dollars for you.
A bit of humor: If you voluntarily come to the tax office and admit that you are a parasite, then the tax will generously give you a discount of as much as 10%. 🙂 And I’m wondering why there are no wholesale discounts, for example, I brought 4 more people with me and get a 30% discount. Yes, don’t think that 10% is a joke on the account - that’s how it is actually spelled out in this tax for parasites and such a discount really exists.
And if you do not pay? But still they will make you pay a tax, and even a fine for parasitism. As punishment provided:
1. Fine from 2 to 4 base units
2. Or administrative arrest with community service during his serving.
But the most interesting thing is that it turns out administrative arrest does not exempt from tax 🙂 At least as I understood from the comments of lawyers.
Is the parasitism law fair. The numbers that hide from us
No matter how the government tries to serve this dish as a fight against parasitism, they say it’s not good in sauce when someone pays taxes and finances medicine, school, kindergartens and so on, while someone uses all these benefits for free without giving anything to the treasury, nothing came of it. Anyone familiar with our medicine knows that it’s not free at all, as they say, well, maybe it’s free for officials, but a simple hard worker is immediately confronted with the fact: you need to bring bandages, syringes, medicine, etc. About the endless small requisitions for school repairs and stuff I’m already silent.
So who are you parasite?
I liked one comment, I can not pass by:
In fact, there is nothing free in our state. It was once in the Union: they didn’t require money either in the kindergarten or in the school, analyzes were done directly in the clinic and immediately, the mugs for children were free, in sports schools they were given free uniforms, and in music schools in each class there were free instruments ( who could not afford, enjoyed) and much was free. Here, as I understand it, there was a socially oriented state. I am not a supporter of Scoop, but the comparison is not in favor of our current state.
How derogatory the word itself is - parasite.
Parasite is a housewife woman, which maintains comfort and order in the house while her husband is at work; parasite is a mother of two children who are already 7 years old; parasite is a woman of an age who was reduced and could not find work by profession, and she has to work in her garden to feed herself; parasite is a woman caring for her elderly parents to somehow brighten up their last days on this earth; parasite is a person with a long experience who has accumulated enough money to live quietly for some time and maintain the remnants of health; parasite - this is yesterday’s schoolboy, who was already 18, but has not yet found himself in life and wants to devote a year to finding himself; parasite - this ... here you can continue to infinity (each in this case has its own situation, and there are a lot of such situations).
Drunks, homeless people, convicts - not parasites, because hardly any of them will pay this fee. Can you imagine the scourges that work - collect stones ??? They will never work.
The state equated a housewife, a mother of two children, a woman aged, a person with experience, yesterday’s schoolboy with drunks, homeless people and convicts. How humiliating it is ...
Did these people deserve an insult ?!
I am with both hands to ensure that our doctors and teachers receive a decent salary, that we have advanced equipment in medicine, in schools, etc. But! There is one but. When you look at the budget expenditures of the Republic of Belarus for 2015, the bare numbers indicate completely different priorities.
I was just in shock when I began to look at where and how much money goes in our country. Already as much as 9.6% of the budget, consider almost a tenth of the amount spent on repaying loans, which have come to their ears, but the effect of which is not noticeable at all. It’s a joke, for every Belarusian there is already more than $ 4000 of debt.
Secondly, the costs of the courts and law enforcement agencies, it's just tin. As much as 10.8% is the largest expense item in the budget. Almost 2 times more than the national defense. The costs of the courts and law enforcement agencies are 2.35 times more than all health care, or 51 times more than the costs of secondary schools. This is only to think about. I don’t know how many police officers are in Belarus, but I can imagine how many teachers and this makes me scared. Why so much police? Against who? Even if we add up all the budget lines for education, pre-school, secondary, secondary special and university, add healthcare here, then the costs of law enforcement are still an order of magnitude higher.
In short, one thing is clear that the tax on parasites, like many other taxes recently adopted, such as the road tax, arose because the budget simply does not have enough funds. But where will they be enough, with such an army of officials and people in uniform?
They also try to convince us that a person who does not work anywhere does not pay anything to the state, does not participate in financing the budget. Oh, what a clever lie. But what about excise taxes, VAT and a bunch of other taxes that are ultimately paid by the consumer. Each trip to the store is a tribute paid to the treasury of the country.
Let’s look at the articles of income of the budget of the Republic of Belarus. Here, too, can not do without humor.
Most of all, the article “gratuitous receipts” amuses me, which stretch as much as 5.9% of the budget. Looks like a lot of people who want to help our budget for free. Well, either this is a bunch of everything that is seized at customs, from the IP, etc. as a result of various raids. VAT and excise taxes are not much, not less but more than 46% of budget revenue. I still did not understand how much income tax on citizens is in the budget, but to see it is so small that it became necessary to adjust it by introducing a parasitism tax.
And finally, the recent words of the head of state:
I am not saying that it is perfect. You see, I don’t even protect him. We look whether it is normal or not, ”the head of state noted. - We made a mistake - we’ll fix it, but we must give the opportunity for this document to work. And then we will finish it. Where we made a mistake, we will apologize and correct. By the end of the year, the situation will be fixed
Yes of course. That's how it will be 😆
So it happened, the parasitism tax is introduced. If you worked less than 183 days during the year, you must pay 20 basic units or 3,600,000 bel before November 15, 2016. rub.
5. For the purposes of this Decree, a citizen shall be recognized as participating in the financing of public expenditures in the period:
5.1. work under an employment contract (contract) or on conditions of membership in a production cooperative or a peasant (farmer) farm;
5.2. carrying out entrepreneurial activity as an individual entrepreneur, subject to payment of taxes for such an activity for the corresponding period of the activity;
5.3. performance of work under civil law contracts, the subject of which is the performance of work, the provision of services and the creation of intellectual property, in the amount of not less than 70 base units based on the size of the base unit established on January 1 of the relevant tax period;
5.4. the implementation of the activities referred to in paragraph 1 of Article 295 of the Tax Code of the Republic of Belarus, subject to payment of a single tax for individual entrepreneurs and other individuals for the relevant period
activities;
* For the purposes of this Decree, arrival means the date of registration at the place of residence, departure - the date of deregistration at the place of residence in connection with the issuance of a passport of a citizen of the Republic of Belarus for permanent residence outside the Republic of Belarus, cancellation of a permit for permanent residence in the Republic of Belarus, termination of citizenship of the Republic of Belarus.
5.5. during which the citizen was a military serviceman, employee of a militarized organization with special ranks, a reservist during classes and training camps, and a military loyalty during training camps and special camps;
5.6. legal or notarial activities;
5.7. the implementation of activities for the provision of services in the field of agroecotourism, subject to payment of a fee for the implementation of services for the provision of services in the field of agroecotourism for the full tax period within the period established by law for the payment of this fee for each subsequent calendar year. The fact and the period of implementation of activities on the provision of services in the field of agroecotourism are confirmed by the local executive and administrative body;
5.8. the implementation of craft activities, subject to payment of a fee for the implementation of craft activities for the full tax period within the period established by law for the payment of this fee for each subsequent calendar year;
5.9. carrying out creative activities as a creative worker, whose status is confirmed by the creative union of which he is a member, or a professional certificate issued in accordance with the law;
5.10. during which the citizen was a clergyman, a clergyman of a religious organization, a participant (member) of a monastery, a monastic community;
5.11. during which a citizen registered at the place of residence in a rural settlement or urban-type settlement conducted a private subsidiary farm. The fact and the period of conducting personal subsidiary plots by a citizen who (the family members * of whom) has been provided with a land plot for these purposes are confirmed by the rural (settlement) executive and administrative body;
5.12. during which the citizen was registered as unemployed or underwent vocational training, retraining and advanced training in the direction of the body for labor, employment and social protection;
5.13. temporary disability, confirmed by a certificate of incapacity for work (certificate of temporary disability) or his (her) duplicate;
* For the purposes of this Decree, family members are understood to mean the spouse, father, mother (adoptive parents, adoptive parents), children, including adopted, adopted parents, as well as the parents of the spouse (s), living with him and leading the common
HOUSING.
5.14. family upbringing * by the mother (stepmother) or father (stepfather), adoptive parent (s), guardian (guardian) of a child under the age of 7 years, disabled child under the age of. 18 years old, three or more minor children;
5.15. full-time education, with the exception of additional education for children and youth and additional adult education in the development of the content of the educational program of training courses (lectures, thematic seminars, workshops, trainings, officer courses and other types of training courses) and the educational program to improve opportunities and personality abilities;
5.16. rest provided to graduates of educational institutions who were provided with a job by means of distribution or assignment to work, lasting 31 calendar days, and to graduates sent to work as teachers, 45 calendar days;
5.17. receiving a pension, including from other states, benefits from the republican budget, the budget of the state extra-budgetary fund for social protection of the population of the Republic of Belarus, including temporary disability benefits (with the exception of benefits that are lump sum);
5.18. the receipt of monthly insurance payments in accordance with the legislation on compulsory insurance against industrial accidents and occupational diseases by citizens entitled to receive a disability pension or loss of a breadwinner due to an industrial accident or occupational disease;
5.19. engaging in labor during the term of punishment in the form of arrest, restriction of liberty with the direction of an open correctional institution, imprisonment, life imprisonment, and stay in a medical labor dispensary.
The easiest way to not pay tax is to get a job at 0.2 rate for example. But what about pregnant wives, unemployed women under the age of 55, people with diseases for whom there is no disability but no one needs them to work? In the article we present the most budgetary ways to circumvent the parasitism tax.
We will use paragraphs 5.3, 5.4, 5.8 of Decree No. 3 “On the Prevention of Social Dependence”.
Method 1. Get a job at 0.1 rates from the minimum wage (hereinafter MZP) to the familiar IP, ChTUP, LLC. It is necessary to conclude a fixed-term employment contract (a civil contract, it is not a contract agreement) Or a contract for 183 days, i.e. 6 months
In this case, taxes that will need to be paid for the work, taking into account the minimum wage in 2017, 265 rubles. per month (under the link actual MZP):
1) FSZN 35% of the 0.1 wage rate. In our case, 265/10 * 0.35 \u003d 9.275 rubles.
2) Income tax 13%. In our case, 265/10 * 0.13 \u003d 3.445 rubles.
3) Belgosstrakh 0.6%. In our case, 265/10 * 0.006 \u003d 0.159 rubles.
For 6 months of work we pay - $ 77.274, which is significantly less than 20 base units. It goes without saying that it’s only suitable if you really work with your friend.
Method 2
Become a craftsman according to clause 5.8
Payment will be only 1 base amount per year.
Total 180 000
in a year.
It is also simple to become a craftsman (instructions from the Ministry of Taxes and Levies). We go to the tax authority, we register, we start a book of accounting for income and expenses. We weave bast shoes and crochet products we sell on bulletin boards on the Internet :)
Method 3
You can register in the countryside with the allocation of land for farming. Please note that country cooperatives do not currently fall under this item. Those. You must be registered (registered) in the village. Also, your site should be designed specifically for the maintenance of a personal subsidiary plots. Those. if you have a house and 6 acres of land allocated for the construction of this house - this option will not work.
Method 4You can go to the monastery. The monks in our country are not parasites.
Method 5. (Not relevant, you still have to pay more than 360 rubles, it is worth considering only if you are actually going to provide services)
We use clause 5.3. We register IP for the provision of any services related to counseling. 1 basic + 2 photos. Choose tax system USN without VAT. We open a bank account for 1-2 months. (10 white rubles / month).
Then we put 70 basic units on it through the bank's cash desk as an individual, or ask a friend - he supposedly pays you for a consultation.
Then you transfer these funds to your card. Lose 1-2% of the commission (depending on the conditions of the bank). And then in the next quarter you pay 5% of income tax.
The total is:
23r - open IP
20p - issue a bank account
1-2% - bank commission for operations
5% tax
In total: 130-150 rub which is significantly less than the established parasitism tax.
Method 6. (Not relevant, you still have to pay FSZN once a year, more than 900 rubles.)
We use clause 5.4. According to him IP, single tax payers are exempt from payment. See what types of activities you can do to pay a single tax.
Spoiler with the article of the tax code
The types of activities in which individuals who do not carry out entrepreneurial activities pay a single tax
1. Individuals who do not carry out entrepreneurial activities, with the exception of foreign citizens and stateless persons temporarily staying and temporarily residing in the Republic of Belarus, pay a single tax when carrying out the following activities:
- the provision of agricultural production services;
- the provision of grain crushing services;
- grazing;
- tutoring (advisory services in certain academic subjects (subjects), academic disciplines (disciplines), educational areas, topics, including assistance in preparing for centralized testing);
- cleaning and cleaning of premises;
- care for adults and children; services provided by domestic workers: washing and ironing of bed linen and other things; walking pets and caring for them; purchase of food, cooking, washing dishes; making a payment from the funds of the serviced person for the use of residential premises and housing and communal services;
- musical services for weddings, anniversaries and other special occasions; activities of independent actors, entertainers, musicians;
- toastmaster services; photography, photographing; activities related to happy birthday, New Year and other holidays, regardless of where they are held;
- the sale of kittens and puppies, subject to the maintenance of a pet (cat, dog);
- services for the maintenance, care and training of domestic animals, except farm animals;
secretarial and translation services; - the provision of services provided by machines for measuring weight, height;
- repair and alteration of knitted, fur, garments and hats;
- the sale in trading places and (or) in other places specified by local executive and administrative bodies of painting, graphic art, sculpture, handicrafts created by these individuals, floriculture products, ornamental plants, their seeds and seedlings, animals (for excluding kittens and puppies).
Now we look at single tax rates. For example, for Minsk, we look at them, for example:
The current rates are best found in the tax at the place of residence.
So the provision of services provided with the help of machines for measuring weight, growth will cost you 150,000 per month. To do this officially you do not even need to register as an individual entrepreneur, it is enough to simply register with the Tax Inspectorate at the place of residence.
It turns out 1 800 000
per year, which is 2 times less.
If you live close to the countryside, you can choose "grazing", the payment is only 110-150 000 per month. depending on the place of residence.
If none of the items above is suitable for you, and you have already received a notice of receipt of written correspondence for you, you can and must fight the absurd tax in all available ways. We will take time, appeal the actions of state. organs in all available ways.
Information from the IMNS website: "The notice is considered to be delivered after 10 days from its sending by registered letter. In this case it DOES NOT MATTER whether the citizen received the notice personally or not." Of course, this fact can already be appealed in court. Because in Belarus there is no tax on living at the place of registration. Those. You may corny not know that you are the payer of the fee. But since it is Belarus, the presumption of innocence does not work here.
Sample notice on payment of a fee for financing public expenditures
Pay attention to the notifications that come to people. Without seals, without signatures: it is not known who claims to pay 360 rubles.
Accordingly, after receiving the notice, we write a complaint to the tax office:
You need to do this within 30 days from the moment you receive the mail notice (and the time you receive it is 10 days from the time you send it), because according to paragraph 11 of the decree:
11. A citizen who has received a notice has the right to submit documents and (or) explanations to the tax authority within thirty calendar days from the date of receipt of the notice, indicating that he has no obligation to pay the fee for the relevant tax period or about the incorrect calculation of the amount of the fee by the tax authority. The indicated documents and (or) explanations are considered by the tax authority within a month, and one of the following decisions is made on them within the indicated period:
confirmation of a previously given notice;
on amendments to the notice;
on cancellation of the notice.
For the period of consideration of documents and (or) explanations specified in the first part of this paragraph, the tax authority shall suspend its adoption of measures to collect the fee.
If, for good reason, the deadline for the submission of documents and (or) explanations specified in the first part of this paragraph is missed, this period may be restored at the request of the citizen.
Excessively paid (collected) collection amounts are subject to refund or offset in the manner prescribed by tax legislation.
Sample complaint to the tax office
In case of receipt notices from the tax office , you can file a complaint electronically or in writing to the head of the inspection or the person who signed the notice.
To the tax office
Shklovsky district
APPLICANT:
Ivanov Ivan Ivanovich
minsk, st. Mayakovsky, 102-18
(for violation of constitutional rights)
According to your notice, I am obligated to pay the tax for parasitism.
Based on the foregoing, guided by Articles 2, 2, 41, 97, 101 of the Constitution, Articles 7.9.67 Law of the Republic of Belarus “On regulatory legal acts of the Republic of Belarus”, Article 13 of the TC I ASK:
1. To exempt me from paying the tax for parasitism.
2. To exclude me from the database of personal data of persons who are not involved in financing public expenditures, and not to apply the provisions of Decree No. 3 to me.
3. Give me a written reasoned answer on the merits of my complaint.
We all understand that a formal reply will most likely come, however, you will receive +30 days by the due date. After receiving a response from the tax, you can appeal it to a higher tax office. After a response from a higher inspection, you can appeal the decision in court. Yes, for this you will already need 1 base value for filing a statement of claim.
UPD 01/17/2017 An answer came from the local tax which can and should be appealed to a higher authority.
About consideration of the appeal
Inspectorate of the Ministry of Taxes and Dues of the Republic of Belarus for ... district, in accordance with Part 1, Clause 3 of Art. 17 of the Law of the Republic of Belarus dated July 18, 2011 No. 300-З “On Appeals of Citizens and Legal Entities”, your appeal of December 26, 2016 has been considered. Within its competence, the inspection reports the following.
In accordance with Part 2 of Art. 85 of the Constitution of the Republic of Belarus in cases stipulated by the Constitution, the President issues decrees having the force of laws. The President directly or through the bodies created by him ensures the execution of decrees.
In order to prevent social dependency, to stimulate able-bodied citizens to work, to ensure the fulfillment of the constitutional obligation of citizens to participate in financing public expenditures by paying taxes, duties and other payments and in accordance with Part 3 of Art. 101 of the Constitution of the Republic of Belarus on April 2, 2015, Decree of the President of the Republic of Belarus No. 3 "On the Prevention of Social Dependence" (hereinafter - Decree No. 3) was issued.
According to Art. 56 of the Constitution of the Republic of Belarus, citizens of the Republic of Belarus are obliged to participate in the financing of state expenses by paying state taxes, duties and other payments, Art. 52 of the Constitution of the Republic of Belarus, everyone who is on the territory of the Republic of Belarus is obliged to comply with its Constitution, laws, part 1 of article 7 of the Constitution of the Republic of Belarus, the state, all its bodies and officials act within the framework of the Constitution and legislative acts adopted in accordance with it.
In accordance with Decree No. 3, citizens of the Republic of Belarus, foreign citizens and stateless persons who have received a permanent residence permit in the Republic of Belarus (hereinafter referred to as citizens), if they do not participate in the financing of state expenses or participate in such financing for less than 183 calendar days in tax the period are recognized as payers of the fee for financing public expenditures (hereinafter - the fee).
The tax collection period is a calendar year.
Citizens who: are exempt from paying the fee for the relevant tax period are:
in the tax period:
were persons under 18 years old or reached the age of 18 years;
were persons of retirement age (women - 55 years old, men - 60 years old), including those who reached this age in a given period;
were recognized or were disabled (regardless of group, reason, date of occurrence and term of disability); were recognized or were incompetent;
arrived in the Republic of Belarus for permanent residence after March 31, or departed from the Republic of Belarus for permanent residence outside the Republic of Belarus;
were actually in the territory of the Republic of Belarus for less than 183 calendar days;
worked for a full season in seasonal work according to the list approved by the Council of Ministers of the Republic of Belarus;
for the relevant tax period, they paid income tax on individuals, a single tax on individual entrepreneurs and other individuals, a tax under the simplified taxation system in the amount of at least 20 basic units based on the size of the base amount established on January 1 of the corresponding tax period;
in the year following the tax period, were recognized as: disabled (regardless of group, reason, date of occurrence and term of disability this year);
incapacitated.
A citizen is recognized as participating in the financing of public spending during:
work under an employment contract (contract) or on conditions of membership in a production cooperative or a peasant (farmer) farm;
carrying out entrepreneurial activity as an individual entrepreneur, subject to payment of taxes for such activity for the corresponding period of the activity; performance of work under civil law contracts, the subject of which is the performance of work, the provision of services and the creation of intellectual property, in the amount of not less than 70 base units based on the size of the base unit established on January 1 of the relevant tax period;
the implementation of the activities referred to in paragraph 1 of Art. 295 of the Tax Code of the Republic of Belarus, subject to payment for the corresponding period of activity of the single tax from individual entrepreneurs and other individuals on such activities;
during which the citizen was a soldier, an employee of a militarized organization, having special ranks, a reservist during classes and training camps, liable for military service during military training and special camps;
legal or notarial activities; the implementation of activities for the provision of services in the field of agroecotourism, subject to payment of a fee for the implementation of services for the provision of services in the field of agroecotourism for the full tax period within the period established by law for the payment of this fee for each subsequent calendar year. The fact and the period of implementation of activities on the provision of services in the field of agroecotourism are confirmed by the local executive and administrative body;
the implementation of craft activities, subject to payment of a fee for the implementation of craft activities for the full tax period within the period established by law for the payment of this fee for each subsequent calendar year;
carrying out creative activities as a creative worker, whose status is confirmed by the creative union of which he is a member, or a professional certificate issued in accordance with the law;
during which the citizen was a clergyman, a clergyman of a religious organization, a participant (member) of a monastery, a monastic community;
during which a citizen registered at the place of residence in a rural settlement or urban-type settlement conducted a private subsidiary farm. The fact and the period of conducting personal subsidiary plots by a citizen who (the members of whose family) has been provided with a land plot for these purposes are confirmed by the rural (settlement) executive and administrative body;
during which the citizen was registered as unemployed or underwent vocational training, retraining and advanced training in the direction of the body for labor, employment and social protection;
temporary disability, confirmed by a certificate of incapacity for work (certificate of temporary disability) or his (her) duplicate;
parenting in the family by the mother (stepmother) or father (stepfather), adoptive parent (s), guardian (guardian) of a child under the age of 7 years, a disabled child under the age of 18 years, three or more minor children;
full-time education, with the exception of additional education for children and youth and additional adult education in the development of the content of the educational program of training courses (lectures, thematic seminars, workshops, trainings, officer courses and other types of training courses) and the educational program to improve opportunities and personality abilities;
rest provided to graduates of educational institutions who were provided with a job by means of distribution or assignment to work, lasting 31 calendar days, and to graduates sent to work as teachers, 45 calendar days; receiving a pension, including from other states, benefits from the republican budget, the budget of the state extra-budgetary fund for social protection of the population of the Republic of Belarus, including benefits for temporary disability (with the exception of benefits that are lump sum);
the receipt of monthly insurance payments in accordance with the legislation on compulsory insurance against industrial accidents and occupational diseases by citizens entitled to receive a disability pension or survivor's loss due to an industrial accident or occupational disease;
engaging in labor during the period of serving the sentence of arrest, restriction of liberty with the direction of an open correctional institution, imprisonment, life imprisonment, and stay in a medical labor dispensary.
The effect of Decree No. 3 does not apply to citizens who, in the corresponding tax period, spent more than 183 calendar days in the form of arrest, restriction of liberty sent to an open correctional institution, imprisonment, life imprisonment, and also were in a labor and labor dispensary; in custody or under house arrest.
A notice on the payment of a fee for financing public expenditures, in the form established by a resolution of the Ministry of Taxes and Levies of July 01, 2015 No. 16 “On some issues related to the calculation and payment of a fee for financing public expenditures” (Appendix 2), is given to the payer ( his representative) personally against signature or sent to him by registered mail.
The collection, processing, storage, use of personal data of citizens is carried out without their written consent in compliance with the requirements established by legislative acts for the protection of information, the distribution and (or) provision of which is limited.
In accordance with paragraph 1 of Art. 2 of the Tax Code of the Republic of Belarus (hereinafter - the Tax Code of the Republic of Belarus), each person is obliged to pay the legally established taxes, fees (duties) for which this person is recognized as a payer, items 1.1 p. 1 Article 22 of the Tax Code of the Republic of Belarus, the payer is obliged to pay taxes and fees established by tax legislation.
In accordance with Part 4, Clause 4, Article 43 of the Tax Code of the Republic of Belarus local Councils of Deputies or, on their instructions, local executive and administrative bodies are entitled to provide benefits for republican taxes, fees (duties) fully paid to local budgets:
to individual payers - individuals on objects of taxation not related to entrepreneurial activity, based on their property status;
certain categories of payers in the manner and on conditions determined by the President of the Republic of Belarus, the Tax Code of the Republic of Belarus (or) other laws.
Based on h. 1 p. 1. Article. 20 of the Law of the Republic of Belarus dated 18.07.2011 No. 300-Z “On Appeals of Citizens and Legal Entities” this response to an appeal can be appealed to a higher tax authority - the inspection of the Ministry of Taxes and Duties of the Republic of Belarus in the Grodno Region or the Ministry of Taxes and Dues of the Republic Belarus.
Sample court complaint
If the response of the tax inspectorate to your complaint does not satisfy you, you have the right to file a complaint with a higher tax inspectorate (regional, Minsk city), then (within one month from the date of receipt of the response) to the court in accordance with the Law on Citizens and legal entities ”(Art. 20) and in accordance with Articles 353-357 of the Code of Civil Procedure of the Republic of Belarus - a complaint about actions (inaction) of state bodies and officials infringing on the rights of citizens.
In court (district, city, district in the city)
by territoriality of IMNS,
who sent the notice
Applicant: Ivanov Ivan Ivanovich
living (address, place of registration
or actual residence)
Interested people:
- IMNS district, city, district in the city that sent the notice,
address (see the notification or response form);
2.Minsk city (regional) IMNS
address: (see the answer form)
(in accordance with clause 5, article 335 of the Code of Civil Procedure of the Republic of Belarus)
In connection with the receipt from the Ministry of Taxes and Duties (district, city, district in the city) of a notice of non-participation in the financing of public expenditures from (date, No. of ref.), I requested a deletion of me from the personal database without my written consent as a person , which is the payer of the fee for financing public expenditures, provided for by the Decree of the President of the Republic of Belarus dated April 2, 2015 No. 3 “On the Prevention of Social Dependence” (hereinafter - Decree No. 3).
I consider this requirement unlawful for the following reasons:
1. The Decree “On Parasites” introduces a new form of forced labor, which contradicts the Constitution (Art. 41) Art. 13 TC and international obligations of the country
2. Belarus, like many countries of the world, forms its budget and carries out government spending mainly through taxes (direct or indirect), which are provided for by the Tax Code.
Thus, the participation of citizens in these contractual and other relations fully meets the requirements of Art. 56 of the Constitution on the obligation to participate in the financing of public expenditures “by paying state taxes, duties and other payments.”
3. I believe that the indicated inconsistencies of the Decree, the conflict of its norms with the Constitution and other legislative acts consist in the fact that it is a non-systemic act issued in violation of the basic principles of normative activity (Articles 7, 9 of the Law “On Normative Legal Acts of the Republic of Belarus” ”).
4. Article 32 of the Constitution enshrined the duty of children to take care of their parents. Article 100 of the Code on Marriage and the Family clarified this constitutional norm, stating that the maintenance of disabled, in need of assistance from parents, is the responsibility of their adult working children.
The decree "on parasites" does not provide for cases of exemption from payment of a fee for financing public expenditures for children who fulfill their constitutional obligation to take care of their parents and care for parents with disabilities who need help, including those with disabilities (with the exception of disabled people 1 groups, persons aged 80 years and older).
5. The Decree “On Parasites” encroaches on my personal dignity and privacy.
They recognize me by Decree as a “social dependent”.
According to the Decree, “social dependency” is frowned upon and actually represents a category of people who seek to provide themselves with acceptable living conditions in our society at the expense of others. They expect to receive benefits at the expense of workers, at the expense of the state as a whole, which distributes certain services for free: education, treatment, housing, maintenance of territorial infrastructure, security services, etc.
In fact, an idea is created that one who does not work behaves unlawfully and as a punishment “for not participating in the financing of public expenditures” is obliged to pay a fee of 20 basic units, the non-payment of which entails an administrative penalty of up to 15 days of arrest.
6. According to the law, decrees of the President of the Republic of Belarus can be of two types: decrees issued on the basis of the law on delegation of legislative powers by the Parliament to the President, and temporary decrees. Since Parliament did not grant the President authority to issue the Decree, this Decree is temporary.
According to part 3 of article 101 of the Constitution, temporary decrees are issued only by virtue of special necessity. However, the preamble of the Decree does not indicate what special necessity dictates its adoption.
The President has no right by his acts to limit the constitutional rights and freedoms of citizens. The decree “on parasites” introduced restrictions that are obvious to everyone, which are actually forced or compulsory labor, that is, based not on a citizen’s voluntary offering of his labor services, but on his compulsion to work under the risk of repression in the form of an additional tax, the non-payment of which entails administrative punishment (a fine in the amount of two to four basic units or administrative arrest).
The Chamber of the National Assembly of the Republic of Belarus, as mentioned above, in the prescribed manner did not delegate to the President the authority to issue Decree No. 3, which restricts constitutional rights and freedom of citizens.
Obviously, the norms of Decree No. 3 came into conflict (contradiction) with the provisions of the Constitution of the Republic of Belarus. The application of its rules infringes my rights.
Based on the foregoing and, guided by Articles 22, 41, 97, 101 of the Constitution, Articles 7.9.67 Law of the Republic of Belarus “On regulatory legal acts of the Republic of Belarus”, Article 13 of the Labor Code, Art. Art. 6, 353 -357 Code of Civil Procedure of the Republic of Belarus,
1. To recognize the present complaint as substantiated, and the appealed actions (inaction) of the tax authorities - interested persons - as unlawful, infringing on my rights;
2. To oblige them to take measures to exclude (annul) me from the list of people who are not recognized as participating in the financing of state expenses and are obligated to pay the fee stipulated by Decree of April 2, 2015 No. 3 “On the Prevention of Social Dependence”;
3. To recover from the inspection of the Ministry of Taxes and Duties (district, city, district in the city) in my favor the costs of paying the state duty in the amount of one basic amount (indicate the amount), as well as the salary of the lawyer (if they were made).
Application: copies of the notification, responses from the tax inspectorates, receipt of payment of state duty, 2 copies of complaints (according to the number of interested parties).
2016 Ivanov I.I.
After everything else, you can write an appeal to the executive committee about a difficult financial situation and maybe even get an exemption from paying tax individually.
If you still need to pay, because already eaten performers - pay 1-2 ruble per month. Those. you do not refuse to pay the fee, there is simply no money right now - accordingly, it will be very difficult to apply enforcement measures to you.
All success!
The topic of introducing a tax on parasitism has been discussed for a long time in Russia. The initiative of officials did not find support among the population, and the bill is in the process of development. The question of whether a tax for parasitism will be introduced in Russia in 2018 remains open, since neither the amount of payments, nor the categories of citizens who fall under the law have been worked out to the end.
What is the essence of the law on the introduction of a parasitism tax in Russia in 2018?
Periodically, the Government considers the idea of \u200b\u200bintroducing a tax for parasites. This idea began to develop especially actively after Decree No. 3 was adopted in neighboring Belarus in 2015. The essence of the bill being worked out in Russia is that non-working, but capable citizens should pay the tax in the prescribed amount.
Vice Prime Minister O. Golodets in 2016 became one of the initiators of the introduction of the law. She stated that the majority of the officially non-working population works and has an income, but does not pay taxes, while using social services, including medicine. According to her, the new bill will increase revenues to the budget and offset the cost of the state to service the non-working part of the population. According to statistics, such expenses amount to about 40-45 billion rubles.
Dmitry Medvedev asked not to use the phrase “tax for parasitism”, since the bill is aimed at involving the non-working part of the population in the tax payment system, and not against parasites. The main goal of innovations is that everyone who uses them should pay for social services.
Despite the fact that officials expect to replenish the budget in this way, some of the experts suggest that the state will incur additional costs. The fact is that they plan to exempt people who are registered in employment centers from tax. To avoid punishment for the lack of official employment, the unemployed will be mass-sent to exchanges. As a result, the state will have to pay them social benefits.
When will the parasitism law go into effect and what will be the size of the tax?
In neighboring Belarus, the introduction of a parasitism tax did not bring the desired result. Instead of paying the tax, people began to hold rallies and protests, since the so-called "letters of happiness" came to many without legal grounds. To avoid such mistakes, the Government decided to carefully consider all the details. The purpose of the law is to get funds from unofficially working citizens, but many people suspect that those who are trying to somehow survive in conditions of unemployment and insignificantly low salaries will certainly suffer from it.
Due to the fact that many points have not yet been thought out, it is unlikely that the law on parasitism in Russia will be adopted in 2018. Experts say that it takes at least 2-3 years to work out all the details. In addition, it is required to collect statistics on the number of unemployed and those who work informally in order to really assess the current situation.
At the initial stage of project development, it was planned to establish a tax of 20 thousand. According to the Minister of Labor and Social Policy, this is exactly how much a non-working person can spend, using medicine and other services provided by the state. Although the figures were not confirmed by research and calculations, in other words, they were simply taken from the ceiling. According to many people, including experts, the size is clearly overpriced.
Later, a figure of 8 thousand rubles began to sound, but even $ 150 a year for some people may turn out to be an unbearable amount. Experts in this area are proposing to launch the law in a pilot mode and set the tax at a low level - 500 rubles, but it is still unknown whether officials will listen to them.
Who will suffer from tax and how to avoid paying?
Since officials want to replenish the budget at the expense of those who are competent, but do not work. Preferential categories of people will be exempt from tax. These will include:
- Senior citizens.
- Students.
- Women who care for children under 7 years of age, provided that the latter do not attend children's institutions.
- People caring for sick relatives or people with disabilities.
- Disabled people.
- Single mothers and other socially vulnerable groups.
The tax will not affect people who are officially employed and pay taxes, including private entrepreneurs. It is also assumed that the lists of those who will be required to pay tax will not include people who are officially looking for work, that is, those who are registered with the employment center. The problem will also not affect people in rural areas who receive income from the sale of livestock, vegetable or horticultural products subject to payment of taxes. Citizens who receive income from renting real estate or bank dividends can also avoid additional costs if they pay taxes to the Pension Fund in a timely manner.
There are several ways to avoid tax:
- Buy a patent.
- Become a private entrepreneur or open your own company.
- Pay for medical insurance from your own wallet.
- Get a job on an official job.
Experts say that the law may not bring the desired results, and instead of replenishing the budget, new costs will appear. Only time will tell whether the law will be adopted and whether it will be able to work effectively, but now most people are opposed to its introduction. In addition, many people agree to pay taxes, but often they are stopped by the bureaucracy that prevails in the tax inspectorate and other government agencies.
January 25, 2018 Decree No. 1 was signed “On the Promotion of Employment”who made changes to Decree No. 3 "On the Prevention of Social Dependence. ”The decree comes into force on January 27, 2018.
The parasitism law was signed on April 2, 2015. By the President of the Republic of Belarus Alexander Lukashenko.
The official name of this legislative act is Decree No. 3 “On the prevention of social dependency”.
The law on parasitism was issued in order to stimulate able-bodied citizens to work and to ensure that they fulfill their constitutional obligation to participate in the financing of public spending, involvement of the unemployed in legal economic activity and prevention of social dependency.
Key excerpts from the law.
Citizens of the Republic of Belarus, foreign citizens and stateless persons who have received a permit for permanent residence in the Republic of Belarus, if they do not participate in the financing of state expenses or participate in such financing less than 183 calendar days in the tax period recognized as payers of a fee for financing public spending.
The tax collection period is a calendar year.
Fee amount for the tax period is 20 basic units based on the size of the base value.
When paying taxes, by decree, in the amount of less than 20 base units based on the size of the base amount established on January 1 of the relevant tax period, payable the amount of the fee is reduced by the amount of taxes paid.
Failure to pay or incomplete collection shall be sanctioned by a fine of two to four base units or administrative arrest. Administratively arrested, brought to administrative responsibility for the commission of administrative offenses provided for in the first part of this paragraph, must be brought to execution during the period of serving an administrative arrest community service. The list of objects and types of socially useful work for such persons are approved by decisions local executive and administrative bodies.
In order to identify citizens who are not participating in the financing of public spending or participating in such financing for less than 183 calendar days in a tax period, tax authorities have the right to exercise control in the field of declaration of income and property and control over the conformity of citizens' income to income based on the information at the disposal of the tax authorities on incomes, property and other expenses of citizens without requiring a declaration of income and property.
The parasitism law is publicly available on the website of the President of the Republic of Belarus.
Get acquainted with the comments of the Minister of Labor and Social Protection of the Republic of Belarus M. Shchetkina to the Decree of the President of the Republic of Belarus dated April 2, 2015 No. 3 is possible.
Officials talked about how the approach to the employment of citizens will change from 2019
Photo: Victor GILITSKY
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Until April 1, the government was to submit an updated Decree No. 1, and it was popularly known as a decree on parasitism. Recall that about a year ago, Alexander Lukashenko suspended the effect of Decree No. 3 and ordered it to be finalized. But officials insist: this is not an updated decree, but a completely new document. And it is he, officials say, will help everyone who wants it find a job.
These are those who work under an employment contract (contract), civil law contract, individual entrepreneurs, lawyers, notaries, artisans, as well as those engaged in agritourism. Those who do not register IP, but pay a single tax. Also, military personnel, employees of a militarized organization with special ranks, liable for military service during special or military training, and also undergoing alternative service are not considered parasites. Also parasites will not read creative workers whose status is confirmed by a creative union or a professional certificate of a creative worker. Parasites, participants (members) of the monastery, the monastic community, and also students of theological schools will not be considered parasites. This also includes members of national and national teams for sports, the unemployed, who are registered in employment centers or undergo retraining from employment centers.
Those who raise a child up to 7 years old, a disabled child up to 18 years old, or three or more minor children were exempted from the “parasite” status.
Those who are engaged in the production of crop production (except for floriculture, ornamental plants, their seeds and seedlings), animal husbandry (except Brest, Vitebsk, Gomel, Grodno, Minsk, Mogilev) on the land that was provided for subsidiary farming will also be considered employed in the economy. farming (peasant) farming, etc.
Employees in the economy will be considered athletes-students of specialized educational and sports institutions, children and youth sports schools (specialized children and youth schools of the Olympic reserve), which are included in clubs by type (kinds) of sport in the form of separate structural units.
Who might not be on the parasite list?
Those who cannot work for objective reasons. These are, for example, citizens with whom they stopped working - during the quarter that follows the quarter when there was a dismissal. But if you lost your job due to a reduction in the number of staff due to health reasons, then the period is increased by 6 months from the date of dismissal.
Military personnel, employees (employees) of a militarized organization, with special ranks of reservists during classes and training camps, as well as during alternative service, are excluded from the lists for 6 months starting from the month after the termination of the above listed relations.
If you studied full-time at a university, then after graduation you will not be included in the lists of parasites after the end of the calendar year. Similarly with students of theological educational institutions.
If you rent a house, rent a car, and pay tax, then you are not considered a parasite.
Pensioners, including those receiving a pension from other states, as well as those receiving temporary disability benefits, will not be included in the lists.
Parasites who came to our country for permanent residence, foreigners or stateless persons who have received a permit for permanent residence in Belarus will not be considered parasites. But only for six months - during this time they will need to find a job.
Who will need to prove their status?
Not everyone will automatically drop out of the lists. Some will still be brought in. And in order to prove that you are not a parasite, you will need to come to the commission and confirm your status. Who to come to?
Firstly, for those who quit, this must be done during the quarter. And this also applies to those who were left without work due to downsizing. Also, the wives and husbands of the military, young specialists working abroad will have to come to the commission and prove their status of “not a parasite”. If you are under medical supervision during pregnancy and childbirth, then you will also need to prove the commission.
How do you pay for a communal apartment?
A new decree on parasitism will work since 2019. But there are still questions for him. For example, the new resolution stipulates that citizens who are not employed in the economy will pay for 100% services. But which ones? Officials said that most likely it would be utilities. Then the question is: if one parasite and one working person live in the family, how will the communal apartment be considered, at what tariffs?
The draft regulatory act defining the list of services (which will pay at 100% tariffs for parasites. - Ed.), Is at the final stage of approval. And I think we will discuss this issue after the normative act is adopted, ”said Andrei Lobovich, First Deputy Minister of Labor and Social Protection.
How to be the one who works abroad?
They must confirm their status when applying to the commission. If they confirm that they legally work abroad, then the commission will exclude them from the database and they will not be included in the list of unemployed in the economy, the official said.
- And if a person is studying abroad or traveling? - I asked a question to an official of Komsomolskaya Pravda.
The Regulation defines the status of only confirmation of employees abroad. For students abroad, the provision of the rules does not prescribe.
Not quite right. If a person is studying abroad, respectively, will live there, he can, in accordance with documents confirming his status, apply to the commission and the commission will individually consider this.
- And if I traveled for 7 months?
This is not a time period. The bases will be formed for the first and second half of the year, adjusted quarterly. Accordingly, according to the results of the quarter, if you fall into the category of employees for at least one day, then, accordingly, you will not get into the database.
How much will the budget earn on parasites?
The purpose of the decree is not to replenish budget revenue. The purpose of implementing the decree lies in its title - to promote employment for the population. Those potential citizens who enter the database have every right, and the commission will reach them, and local authorities will assist in finding employment. To seize this opportunity, this help of the state for a person is his personal position, personal right. But the state is taking a step forward to assist in finding employment.
In Belarus there are two unions of writers, there are two unions of journalists. Who exactly will be considered a creative worker? Is it mandatory to be a member of a state union?
The provision says that these are citizens who carry out creative activities as a creative worker, whose status is confirmed by the creative union. Moreover, our citizens include able-bodied citizens of the republic, foreign citizens and stateless persons who have received a permit for permanent residence in the Republic of Belarus or a residence permit in the Republic of Belarus. If they confirm the status of a creative worker, there are no questions, he will be excluded from the database.
How to find out: am I a parasite or not?
There used to be letters of happiness sent to parasites. How now to find out whether you will be on the list or not, are you facing a 100% communal apartment?
The commissions and local authorities themselves will make decisions, the position of the commission does not regulate the procedure for informing and notifying citizens that they will potentially get into the database of unemployed in the economy. This we give to the right of the commission on the basis of the opportunities that they have. But I want to say that all the citizens who get into the database, they will be informed that they are there.
Why will there be no mistakes with the new decree?
When Decree No. 3 was in force, many “letters of happiness” were sent to those who were not really parasites.
“Aren't you afraid that mistakes will also be made with this decree?” - asked "Komsomolskaya Pravda"
In the formation of the decree, normative legal acts in its development, those approaches that we have laid down will make the most of the data of information resources that are, and the output of the database data that we will have, respectively, for working out by commissions, executive committees, initiative must reach every person. That is, it doesn’t work out that they will inform someone, but will not provide assistance or any measures to involve him in employment. That is, the initiative will be from local authorities. And then the right of each citizen to take help and change their status or to remain in the status in which he is.