IMNS informs — Orsha District Executive Committee | Orsha District Executive Committee

Since January 1, 2018, the amounts of standard tax deductions have been indexed. For clarity and comparison, the amounts of standard tax deductions for 2017–2018 are presented in the table.

Who is entitled to the deduction	Deduction amount (RUB)
	in 2017	in 2018
to taxpayers who earned income for the month in total not exceeding the established limit	93	102
	if the amount of income subject to taxation does not exceed
	563	620
individual entrepreneurs (notaries, lawyers) who do not have a place of main work (service, study) during the reporting (tax) period (or part of it) and have earned an income that does not exceed the established limit	279	306
	if the amount of taxable income reduced by the amount of professional tax deductions does not exceed in the relevant calendar quarter
	1687	1860
for a child up to 18 years of age and (or) each dependent	27	30
to a widow (widower), a single parent, an adoptive parent, a guardian or custodian - for a child up to 18 years old and/or each dependent	52	57
to parents having two or more children under 18 years of age or disabled children under 18 years of age, - per child
to the categories of taxpayers specified in paragraph 1.3 of article 164 of the Tax Code	131	144

Sector of informational and explanatory work of the State Tax Service Inspection of the Republic of Belarus for the Orshansky district

Application of the single tax on imputed income

The Inspection of the Ministry of Taxes and Duties of the Republic of Belarus for the Orshansky district regarding the issue of applying the single tax on deemed income clarifies the following.
Based on the provisions of paragraph 9 of article 325-1 of the Tax Code of the Republic of Belarus (hereinafter – the Code), organizations that carry out activities providing technical maintenance and/or repair services for motor vehicles and/or their components (hereinafter – maintenance and repair services) and are taxpayers of the single tax on deemed income are not entitled to apply the special tax regimes provided for by the Code during the period of application of the single tax on deemed income and until the end of the calendar year in which its application is terminated.
In case of termination of activities for providing technical maintenance and/or repair services, single tax on deemed income payers are required to reflect the fact of termination of such activity in the tax declaration (calculation) for the single tax on deemed income for the tax period in which the activity was terminated (paragraph 3 of article 325-1 of the Code).
Such an entry cannot be made (changed) later than the deadline set by Chapter 41-1 of the Code for filing the single tax declaration for the specified tax period.
Thus, organizations that have ceased carrying out activities for providing maintenance and repair services, from the next month until the end of the calendar year are required to apply the general tax system.

Information and explanatory work sector of the IMNS for the Orshansky district

About the rates of the single tax on deemed income in 2018

PREFERENCES FOR THE DEVELOPMENT OF TRADE AND HOUSEHOLD SERVICES

ABOUT THE DEVELOPMENT OF AGROECOTOURISM

Information on the application of the provisions of the Decree of the President of the Republic of Belarus dated 23.11.2017 No. 7 “On the Development of Entrepreneurship”, concerning tax issues

On the results of personal reception and informational‑explanatory work

Simplified tax system

The Tax Office for the Orshansky district reports that on November 25, 2017, Decree of the President of the Republic of Belarus dated 23.11.2017 No. 7 “On the Development of Entrepreneurship” was published, aimed at regulating a number of issues of entrepreneurial activity (hereinafter – the Decree), which comes into force three months after its official publication, except for certain provisions that come into force at other times. The signing of the Decree aligns with the overall strategy of liberalizing legislation in the field of entrepreneurial activity.

This document grants the right to apply the simplified tax system (hereinafter – STS) from January 1, 2018 to those business entities that:

- conduct retail trade through an online store;
- provide services or grant rights related to placing on websites information about the trading entity (or about its sale of goods), containing the domain name of the online store website or a hyperlink to it.

We remind that taxpayers have the right since 2018 to switch to the simplified tax system if during the first nine months of 2017:

- for organizations: the average number of employees does not exceed 100 persons, and the gross revenue cumulative total is no more than 1159800 rub.;
- for individual entrepreneurs: gross revenue cumulative total does not exceed 126,700 rub.

If the business entity meets the specified criteria, it can switch to the simplified tax system from the next year. For this, to the tax office at the place of registration by January 3, 2018, you need to submit a notification about transitioning to the simplified system.

In addition, the Decree introduces a number of other measures that stimulate the development of e‑commerce. Thus, stores will no longer be required to provide information on retail and wholesale turnover to the Trade Register (previously they had to report annually).

The decree also provides that economic entities have the right not to use stamps (exception – cases provided for by the international treaties of Belarus).

Information and explanatory sector
IMNS work in the Orshansky district

It's time to settle the budget!

The campaign for collecting land tax and property tax from citizens is ending.

Based on the results of the tax accounting carried out by the inspection, physical persons and individual entrepreneurs of the city of Orsha and the Orshansky district were presented in 2017 with a property payment of 1.0 million rubles to be paid.

As of September 26 of the current year, 0.3 million rubles in land tax and property tax were received into the budget of the Orshansky district, which amounts to 32.7% of the tax amounts due for payment. Thus, only just over a third of the citizens who need to pay property fees have fulfilled their civic duty.

After all, today taxes are not just a whim of the state to collect tribute from citizens and organizations. The state needs to finance the social sphere, and property payments are one of the revenue sources of the local budget, through which it is carried out.

We today realize and clearly understand that the Soviet past has affected the psychology of people who did not know they had to pay taxes — the state did everything for them. Therefore, we need to improve our tax culture. Today one of the main tasks of tax authorities is to control the timely and full payment of taxes. The mechanism of this control varies in different countries: in Europe it is stricter, in the USA it is more liberal. However, in case of non-payment of taxes the taxpayer is held liable, up to criminal responsibility (including imprisonment). Since the tax culture in Belarus is not very high, introducing penalty sanctions for untimely tax payments helps to discipline citizens.

We also provide for liability for non-payment of taxes, and the minimum fine is 115 rubles, and for untimely payment to the budget of property tax amounts a penalty is accrued for each day of delay, and the resulting debt to the budget is subject to collection in court, including at the taxpayer's expense. Debtors may also be subject to measures such as a temporary restriction on leaving the Republic of Belarus and a restriction on the right to operate vehicles.

The Inspection of the Ministry of Taxes and Levies of the Republic of Belarus for the Orshansky district addresses the residents of the city of Orsha and the Orshansky district and urges citizens and individual entrepreneurs not to postpone the payment of land tax and property tax, as well as rent for land plots until the last moment, and to settle property taxes early.

Payment of property taxes is made on the basis of a notice from the tax authority. Payment of land rent is made by the payer independently on the basis of the land lease agreement. A notice for the payment of rent is not issued to the payer by the tax authority because this payment is not a tax.

We draw your attention to the fact that the issuance of notices for the payment of property taxes was carried out by the state unitary enterprise "Belpochta" by sending registered letters with notification. In case a citizen, for any reason, did not receive the tax notice for payment of taxes, this does not exempt him from paying property payments, and if he incurs arrears, the tax amount will be collected with the application of economic sanctions and administrative liability. Therefore, we recommend such citizens to contact the tax authority at the location of the relevant object in order to clarify the amounts of taxes due for payment, so as to settle with the budget in a timely manner and avoid being placed on the list of debtors.

Taxes can be paid in cash at bank institutions, at any post office branch, through payment-reference terminals, using internet banking, and also at the tax authority.

Consultation on issues of calculation and payment of property taxes for individuals can be obtained at the inspection of the Ministry of Taxes and Duties of the Republic of Belarus for the Orsha district in offices 5, 8, 38, 40 or by phone numbers 21-13-04, 21-13-11, 21-13-09, 53-01-50.

Y.S. Kagan
Deputy Head of Inspection –
head of the department
taxation of individuals
persons of the inspection of the Ministry of Taxes of the Republic of Belarus
in the Orsha district

Attention of natural persons

The Tax Administration of the Republic of Belarus for the Orshansky district reports that on September 19, 2017 the President of the Republic of Belarus signed Decree No 337 «On the Regulation of Activities of Individuals» (published 21.09.2017), which is aimed at stimulating employment of the population and simplifying the conduct of activities by individuals. The main provisions of the Decree come into force one month after the official publication, i.e., on October 21, 2017.

The document expands the list of types of activities that citizens (excluding foreign citizens and stateless persons temporarily staying and temporarily residing in Belarus) may engage in without registration as individual entrepreneurs, provided that:

- independent implementation of this type of activity (without involving other individuals under labor and/or civil-law contracts);
- payment of the single tax.

The list includes the following types of activities:

- sale at trade locations of culinary products independently made by citizens;
- provision of residential premises, garden houses, dachas for short-term accommodation of individuals.

Also, the list includes the performance of the following works carried out on orders from citizens who purchase or use goods (works, services) for needs not related to the conduct of entrepreneurial activity:

•services for interior design, graphic design, decoration (adornment) of automobiles, interior space of capital structures (buildings, constructions), premises, other places, as well as modeling of interior decoration items, textile products, furniture, clothing and footwear, personal use items and household products;
•watch and shoe repair;
•repair and restoration, including reupholstering, of home furniture from the customer's materials;
•furniture assembly;
•tuning of musical instruments;
•sawing and splitting firewood, loading and unloading cargo;
production of clothing (including headwear) and footwear from customer-supplied materials;
•plastering, painting, glazing works, floor covering and wall cladding works, wallpapering walls, laying (repair) of stoves and fireplaces;
• provision of services for website development, installation (configuration) of computers and software, computer recovery after a failure, repair, technical maintenance of computers and peripheral equipment, training on using a personal computer;
•hairdressing and cosmetic services, as well as manicure and •pedicure services;
other types of activities.

Thus, a citizen who wishes to carry out an activity included in the decree must, before starting it, submit to the tax authority at his place of residence a notification specifying exactly what he will be doing and indicating the period during which he will carry out this activity. The tax authority will calculate a single tax that must be paid to the budget, and after that the citizen is entitled to start work. Since this activity does not require registration as a sole proprietor, the citizen has no obligation to keep records or submit any reporting to the tax authority.

Information sector
explanatory work
IMNS for Orshansky District

Account details for crediting payments to the revenues of local and republican budgets from 04.07.2017

Local budget (Raifo)
Recipient: Main Department of the Ministry of Finance of the Republic of Belarus for the Vitebsk Region, UNP 300594330, JSC "ASB Belarusbank in Minsk", bank code AKBBBY2X, account No. BY91AKBB 360 032 200 0012 0000000.

Republican budget
Recipient: Main Department of the Ministry of Finance of the Republic of Belarus for the Vitebsk Region, UNP 300990776, JSC “ASB Belarusbank” in Minsk, bank code AKBBBY2X, account No. BY97AKBB 360 291 301 0002 0000000.

Website of the Ministry of Finance of the Republic of Belarus
( www.minfin.gov.by) in the section “Budget Execution” - “Budget Accounts”

On the procedure for receiving cash funds

Asked? We answer!

Craft activity. What changes?

What types of activities can be carried out without registering as an individual entrepreneur (activity)

On the refund of the levy for financing state expenditures

You asked? We answer! 5

Asked? We answer! 4

ELECTRONIC SERVICES

You asked? We answer! 3

Calculation of tax on the income of foreign organizations

Asked? We answer! 2

You asked? We answer!

About the results of the personal reception

Each contribution matters

Please note!

The Inspection of the Ministry of Taxes and Duties of the Republic of Belarus for the Orsha district addresses citizens who have received dental treatment and/or prosthetic services at the address: Orsha city, Pogrannaya Street, 29A. Please contact the MNS RB Inspection for the Orsha district at Orsha city, Mira Street, 17, office 18 during working days from 08:00 to 17:00 or by phone 21 13 27.

«The Inspection of the Ministry of Taxes and Levies of the Republic of Belarus for the Orsha district reports that by the decisions of the Vitebsk Regional Council of Deputies dated 15.12.2016 No. 161, 162, the rates of the single tax for taxpayers for 2017 have been approved, and the rates of income tax on renting premises have also been established».}

It is necessary to urgently make an additional tax payment for January 2017!

Certificates at the address: Orsha, Mira Street, 17 on working days from 08:00 to 17:00.

More detailed information can be obtained by phone: 21 12 99, 22 15 14.

Standard tax deduction amounts have been increased when calculating personal income tax for individuals

We submit the income tax declaration (calculation) for individuals

The Inspection of the Ministry of Taxes and Levies of the Republic of Belarus for the Orshansky district informs that currently citizens who did not participate in 2015 in financing state expenditures or who participated in such financing for less than 183 calendar days are being sent notices for payment of the levy for financing state expenditures for 2015.

Citizens who have received notices to pay the levy for financing state expenditures have the right, within 30 days, to submit to the inspection explanations and/or documents that demonstrate that they have no obligation to pay the levy.

Payers can obtain more detailed information on issues of collecting the levy to finance state expenditures by phone 21-13-04, 21-13-11, 21-13-09, 53-02-55»

Attention payers!

Tax deductions in 2017 for VAT exclusively based on electronic invoices (EIV).

The Law of the Republic of Belarus of 18.10.2016 No. 432-Z "On Amendments and Additions to the Tax Code of the Republic of Belarus" clarifies the mechanism for applying electronic invoices.

Thus, from January 1, 2017, for the purpose of making VAT settlements and applying tax deductions for the specified tax, only electronic invoices will be used, and therefore the absence of this electronic document will not allow the buyer to credit the presented VAT amount.

Primary accounting documents for the purpose of making VAT tax deductions will not be used.

At the same time, to protect the interests of conscientious taxpayers, next year taxpayers who do not issue electronic invoices may be subject to administrative penalty measures.

In turn, in case of inability to issue (send) electronic invoices due to the unavailability or limitation of the functionality of the Electronic Invoice Portal, payers shall be obliged to issue (send) an electronic invoice no later than five business days from the day the Portal's functionality is restored.

Additional information:, .

Installing SCNO

On the use of cash register equipment, payment terminals, automatic electronic devices, vending machines and the acceptance of cash, bank payment cards when selling goods, performing works, providing services, carrying out activities in the gambling business, lottery activities, conducting electronic interactive games and issuing cash register equipment into circulation

On the implementation of electronic invoices

Electronic Services of the Ministry of Taxes and Collections

Asked? We answer

Tax calculator

Individuals who are not entrepreneurs can calculate the personal income tax amount themselves using the new electronic service “Tax Calculator”, which has appeared on the website of the Ministry of Taxes and Duties of the Republic of Belarus. The service is simple and convenient; to calculate, you only need to enter the required information: the type and amount of taxable income, the place of main work. Data on the right to tax benefits and deductions are also indicated, including the presence of children and dependents, the amount of expenses for education, insurance, and housing construction.

Inspection Consultation Sector
Tax Service for Orshansky District