Who will pay the tax for parasitism. Will a tax for parasitism be introduced in Russia, as in Belarus? th place: Work at seasonal jobs
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The Russian authorities are ready to adopt the “best practices” of Belarus and tax citizens who already have no income.
The “parasitism tax”, the introduction of which is being prepared by the government of the Russian Federation, should take into account all possible incomes of people who are of working age but do not have official work, said Labor Minister Maxim Topilin.
According to him, when taxing self-employed citizens, the authorities intend to take into account the property that is in their ownership.
The tax could amount to 25,000 rubles per person per year, Topilin said.
Tax on beloved wives
It would cost more to administer such a tax in the first place than the funds it could raise. And secondly, this will cause mass discontent among the population, which the authorities do not need at all on the eve of the elections, says Andrey Gudkov, Doctor of Economic Sciences.
“The introduction of such a tax is not clear how it is consistent with the current constitution in Russia, which, unlike the Soviet constitution, does not mention the right to work. And if a certain right is not provided, then one does not need to be a lawyer to understand that no reprisals are possible for non-use of this right. For only rights give rise to duties,” he told Reedus.
From a practical point of view, the collection of such a tax also raises many questions, the main one being how the tax authorities intend to separate those citizens who “parasitize” maliciously and those who have a completely legitimate source of livelihood, but not related to making money by daily walking on plant?
“It is possible to find ‘parasites’ only in the PFR database. But a huge number of people live at the expense of their spouses, “working” as parents of young children, grandparents of their grandchildren, or, in the end, beloved wives of their hard-working spouses. For this, their relatives support them. Are these people also proposed to be taxed on parasitism? Gudkov says.
Moreover, the “beloved woman of the mechanic Gavrilov” may not be officially married to him, and she will not be able to document that she does not need to go to work every morning.
“After all, in the Russian expanse you can find examples when in remote villages their inhabitants live by subsistence farming. Baba Masha grows potatoes and exchanges them with Aunt Vera for cucumbers, and she exchanges them with Uncle Vasya for moonshine. They do not enter into monetary relations, and formally, according to the letter of the proposed law, they will have to pay 25 thousand - more than all their cucumbers and potatoes cost together, ”the expert points out.
The experience of Belarus has shown that even in this calm and "Soviet" country, attempts to introduce a "tax on parasitism" caused mass protests in Minsk. In Russia, even more so, such an innovation will be a gift to the non-systemic opposition, he warns.
In Belarus, since 2015, non-working citizens are required to pay 20 minimum wages per year (about $ 200) to the treasury "in order to stimulate able-bodied citizens to work and ensure that they fulfill their constitutional obligation to participate in financing public spending."
Your own employer
In May, the Russian Ministry of Justice developed a draft law on self-employed citizens in the Russian Federation (of course, the dissonant Soviet term “parasitism” is not used in the document).
Self-employment as a concept appeared in Russia (in the last years of the existence of the USSR) almost simultaneously with the liquidation of the article of the Criminal Code "parasitism".
The self-employed are a large number of citizens engaged in entrepreneurial activities without the involvement of employees and registration as individual entrepreneurs (for example, tutors, nurses, nannies).
The difference between individual entrepreneurs and self-employed persons today is purely nominal, and there is only one criterion for differences between them, says Natalia Tode, a former employee of the Institute for Management of Social Processes at the National Research University Higher School of Economics.
“This criterion is that both an individual entrepreneur and a self-employed person do the same work, provide the same service, with the only difference that the first one does it with the payment of taxes, and the second one does it in a shadow way. And this is not the first time the authorities have been trying to bring the second category out of the shadows, but every time talented economically active Russians find ways to stay in the shadow sector,” she told Reedus.
In an attempt to draw a line between individual entrepreneurship and self-employment, the state is now also balancing in a very shaky legal field, Tode agrees with Gudkov.
“Take for clarity the difference between self-employment and, excuse me, begging. Here is a man standing on the sidewalk with a hat in his hand and begging for alms. Formally, it falls under the current article of the Criminal Code “Begging”. But if he does the same, but at the same time read poetry aloud, then there will no longer be a formal corpus delicti in his actions: he is doing you a favor! Another thing is that you don’t need this “service” at all, but purely legally, the difference is huge,” she explains.
The sanction for begging migrated to the Criminal Code of the Russian Federation from the Criminal Code of the RSFSR, but the concept of "self-employment" was not in the Soviet Labor Code, nor in the current Russian Labor Code.
"On the Prevention of Social Dependency" ("Decree on Parasites"). The document is intended to stimulate the participation of able-bodied Belarusians in labor activity, in financing public expenditures.
When does the decree come into effect?
The countdown of labor or unemployment activity according to the Decree begins on January 1, 2015. This means that if you have not worked anywhere since the New Year, then there are only 3 months left to get a job. Tax collection - 20 base units (3.6 million rubles).
Who is considered a parasite and must pay tax
All citizens of Belarus and persons with a residence permit in our country of working age (18-55 years for women, 18-60 for men) who have not worked for six months and 1 day are parasites. They include:
- Unemployed who have informal income and do not pay tax
- Housewives(if they are not mothers of many children, or do not raise a child under 7 years old or a disabled child under 18 years old)
- Part-time students if they don't work anywhere
- Traders and artisans who do not conduct any activity and do not pay tax. Or paid less than 20 base tax. In this case, they will have to pay up to 20 basic.
- summer residents who do not work anywhere, but live from the harvest.
Who is not considered a parasite and should not pay tax?
All those who officially worked more than 183 days during the year are engaged in entrepreneurial activities and paid more than 20 base taxes. As well as:
- Teenagers under 18. If 18 hit this year, then you can not work until the end of the year.
- pensioners. Including those who have reached retirement age this year.
- Full time students.
- Unemployed who are registered with the employment service (but you can be on the stock exchange for no more than 3 months).
- Farmstead owners. Anyone who is officially engaged in agro-ecotourism (this must be confirmed by the local executive committee) and pays taxes is not a parasite.
- Villagers and other settlements that have land and are engaged in agriculture. This fact must be confirmed by the village council.
- Women or men raising children under 7 years of age or disabled children under 18 years of age.
- Freelancers, creative people who have earned at least 70 base units in a year (today it is 12.6 million). It doesn't matter how many days they worked. If they earned such an amount even in 1 hour, they are no longer considered parasites.
- Artists, musicians, writers, sculptors, designers, etc. But they must be members of the relevant creative unions.
- monks, priests and members of the monastic community
- Lawyers and notaries
- Apartment owners who officially rent out their housing and pay tax on this.
- Sick who are on sick leave. In this case, there must be an appropriate certificate.
- convicts serving sentences in prison, LTP or colony for more than 183 days.
- military personnel, reservists and conscripts during training
- Disabled, regardless of the group or those who have had their disability removed this year.
- incapacitated
- People who receive survivor benefits.
- Travelers and guest workers from Belarus who have been in the country for a total of less than 183 calendar days are not parasites.
- seasonal workers who worked for a full season at seasonal jobs (the list of such jobs is determined by the Council of Ministers). For example, agricultural work during the harvest period.
What periods of activity are summed up and affect the fact that you are not ranked among the parasites?
If you raised a child under the age of 7 for 1 month, worked under a contract for 1 month, were on military training for 1 month, worked as a lawyer for 1 month, spent 1 month in prison, after that you were temporarily incapacitated for 1 month - and in total it is more 183 days, then you are no longer considered a parasite.
Who will catch the parasites
According to the Decree, tax authorities will search, track and collect money from parasites. The tax will check the expenses and incomes of citizens and look for the unemployed. By the way, if you admit to the tax office that you are a parasite before July 1, 2016, they will make a 10% tax discount.
What to do when you receive a notification that you are a parasite?
You have 30 days to prove that you are not a parasite. Then the tax office will check your documents for another 30 days. During this period, the tax authorities suspend the collection of the fee. And then he decides to take a fee from you, reduce it or not take anything at all.
When to pay tax
Until November 15 of the next year (for example, for 2015 you will need to pay tax until November 15, 2016)
How can a parasite be punished
For non-payment of the fee or incomplete payment will be fined - from 2 to 4 basic units (from 360 thousand to 720 thousand rubles). Administrative arrest is also envisaged. In this case, you will definitely be sent to community service. And you don't have to pay taxes.
So, it happened, the tax on parasitism is introduced. If you worked less than 183 days during the year, you are obliged to pay 20 basic units or 3,600,000 Belarusian rubles by November 15, 2016. rub.
5. For the purposes of this Decree, a citizen is recognized as participating in the financing of public expenditures during the period:
5.1. work under an employment contract (contract) or on the terms of membership in a production cooperative or a peasant (farm) enterprise;
5.2. carrying out entrepreneurial activities as an individual entrepreneur, subject to the payment of taxes for such activities for the relevant 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 objects of intellectual property, in the amount of at least 70 base units based on the size of the base unit established as of January 1 of the corresponding tax period;
5.4. implementation of the types of activities specified in paragraph 1 of Article 295 of the Tax Code of the Republic of Belarus, subject to the payment for the relevant period of the activity of a single tax from individual entrepreneurs and other individuals on such
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 serviceman, an employee of a paramilitary organization with special ranks, a reservist during classes and training camps, military obligations1 during military training and special training camps;
5.6. carrying out advocacy or notarial activities;
5.7. implementation of activities for the provision of services in the field of agro-ecotourism, subject to the payment of a fee for the implementation of activities for the provision of services in the field of agro-ecotourism 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 period of implementation of activities for the provision of services in the field of agroecotourism are confirmed by the local executive and administrative body;
5.8. implementation of handicraft activities subject to the payment of a fee for the implementation of handicraft 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 led a personal subsidiary farm. The fact and period of running a personal subsidiary farm by a citizen who (whose family members *) are 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 incapacity for work, confirmed by a certificate of incapacity for work (certificate of temporary incapacity for work) or its (her) duplicate;
* For the purposes of this Decree, family members are understood to mean a spouse (wife), father, mother (adoptive parents, adoptive parents), children, including adopted children, as well as parents of a spouse (wife) living together with him and leading a common
ECONOMY.
5.14. upbringing in a family* by a mother (stepmother) or father (stepfather), adoptive parent (adoptive parent), guardian (custodian) of a child under the age of 7, a disabled child under the age of. 18 years old, three or more minor children;
5.15. receiving education in full-time education, with the exception of additional education for children and youth and additional education for adults when mastering 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 for improving opportunities and personality abilities;
5.16. rest provided to graduates of educational institutions who have been provided with a job through distribution or assignment to work, lasting 31 calendar days, and 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 benefits for temporary disability (with the exception of benefits of a one-time nature);
5.18. receipt by citizens entitled to receive a disability or survivor's pension in connection with an accident at work or an occupational disease, monthly insurance payments in accordance with the legislation on compulsory insurance against accidents at work and occupational diseases;
5.19. attraction to work during the period of beating the punishment in the form of arrest, restriction of freedom with direction to an open correctional institution, imprisonment, life imprisonment, being in a medical and labor dispensary.
The easiest way to avoid paying tax is to get a job at 0.2 rates, for example. But what about pregnant wives, unemployed women under the age of 55, people with illnesses for whom there is no disability but no one needs them to work? In the article we present the most budgetary ways to bypass the parasitism tax.
We will use paragraphs 5.3, 5.4, 5.8 of Decree No. 3 “On the Prevention of Social Dependency”.
Method 1. Get a job at 0.1 rates from the minimum wage (hereinafter referred to as the minimum wage) to a familiar IP, ChTUP, LLC. It is necessary to conclude an employment contract for an indefinite period (a civil law contract, it is also a work contract will not work) Or a contract for 183 days, i.e. 6 months
In this case, the taxes that will need to be paid for work, taking into account the minimum wage in 2017, are 265 rubles. per month (link current minimum wage):
1) Social Security Fund 35% of 0.1 minimum wage rate. In our case, 265/10 * 0.35 = 9.275 rubles.
2) Income tax 13%. In our case, 265/10 * 0.13 = 3.445 rubles.
3) Belgosstrakh 0.6%. In our case, 265/10 * 0.006 = 0.159 rubles.
We pay for 6 months of work - RUB 77,274, which is much less than 20 basic values. Of course, the method is only suitable if you really work for your friend.
Method 2.
Become an artisan according to clause 5.8
Payment will be only 1 base amount per year.
Total 180 000
per year.
It is also easy to become an artisan (instruction from the Ministry of Taxes and Duties). We go to the tax authority, get registered, start a book of income and expenses. Weave bast shoes and crochet, we sell products on bulletin boards on the Internet :)
Method 3.
You can register in rural areas with the allocation of land for farming. Please note that dacha cooperatives do not currently fall under this clause. Those. you must be registered (registered) in the village. Also, your site must be designed specifically for personal subsidiary farming. Those. if you have a house and 6 acres of land allocated for the construction of this house, this option will not work.
Method 4. You can go to a monastery. 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 an individual entrepreneur for the provision of any services related to counseling. 1 base + 2 photos. Choose the system of taxation STS without VAT. We open a bank account for 1-2 months. (10 Belarusian rubles / month).
Then we put 70 basic units on him through the bank's cash desk as an individual, or ask a friend - he allegedly pays you for a consultation.
Then you transfer these funds to your card. You lose 1-2% of the commission (depending on the conditions of the bank). And then in the next quarter you pay 5% income tax.
The result is:
23r - open IP
20r - open a bank account
1-2% - bank commission for operations
tax 5%
In total: 130-150 rub which is much less than the established tax on parasitism.
Method 6. (Not relevant, you still have to pay the Social Security Fund once a year, more than 900 rubles.)
We use point 5.4. According to it IP, single tax payers are exempted from payment. See what activities you can engage in to pay a single tax.
Spoiler with an article of the tax code
Types of activities in the implementation of 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 types of activities:
- provision of services for the cultivation of agricultural products;
- provision of grain crushing services;
- grazing;
- tutoring (advisory services in individual academic subjects (subjects), academic disciplines (disciplines), educational areas, topics, including assistance in preparing for centralized testing);
- cleaning and cleaning of residential premises;
- care for adults and children; services performed by domestic workers: washing and ironing bed linen and other things; walking and caring for pets; grocery shopping, cooking, washing dishes; payment from the funds of the served person for the use of residential premises and housing and communal services;
- musical services for weddings, anniversaries and other festive events; activities of independent actors, entertainers, musicians;
- provision of services by toastmaster; photographing, making photographs; activities related to congratulations on the birthday, New Year and other holidays, regardless of the place where they are held;
- sale of kittens and puppies, subject to the maintenance of a pet (cats, dogs);
- maintenance, care and training services for domestic animals, except for farm animals;
provision of secretarial and translation services; - provision of services provided with the help of machines for measuring weight, height;
- repair and alteration of knitted, fur, garments and hats;
- sale at trading places and (or) in other places established by local executive and administrative bodies of works of painting, graphics, sculpture, handicrafts (handicrafts) created by these individuals, floriculture products, ornamental plants, their seeds and seedlings, animals (for except for kittens and puppies).
Now we look at the single tax rates. For example, for Minsk, we look at them for example:
The current rates are best found in the Tax Office 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 don’t even need to register as an individual entrepreneur, you just need to register with the Tax Inspectorate at the place of residence.
Total turns out 1 800 000
per year, which is 2 times less.
If you live close to the countryside, you can choose "grazing", paying only 110-150,000 per month. depending on the place of residence.
If none of the points above is suitable for you, and you have already received a notice of receipt of written correspondence on you, you can and should fight the absurd tax in all available ways. We will play for time, appeal against the actions of the state. organs by all available means.
Information from the IMNS website: "The notice is considered delivered after 10 days from its sending by registered mail. It DOES NOT MATTER whether the citizen personally received the notice or not." Of course, this fact can already be challenged in court. Because in Belarus there is no obligation to live at the place of registration. Those. you may not know corny that you are the payer of the fee. But in view of the fact that this is Belarus, the presumption of innocence does not work here.
Sample notice for the payment of a fee to finance public expenditures
Pay attention to the notices that people receive. Without seals, without signatures: no one knows who, demands to pay 360 rubles.
Accordingly, after receiving the notice, we write a complaint to the tax office:
This must be done within 30 days from the date of receipt of the mail notification (and the moment of receipt is 10 days from the date of sending), because. according to paragraph 11 of the decree:
11. A citizen who has received a notice has the right, within thirty calendar days from the date of receipt of the notice, to submit to the tax authority documents and (or) explanations indicating that he has no obligation to pay the fee for the relevant tax period or that the tax authority has incorrectly calculated the amount of the fee. The specified 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 specified period:
on confirmation of a previously delivered notice;
on amendments to the notice;
cancellation notice.
For the period of consideration of the documents and (or) explanations specified in part one of this paragraph, the tax authority suspends the adoption of measures to collect the fee.
If, for a valid reason, the deadline for submitting documents and (or) explanations specified in part one of this clause is missed, this deadline may be restored at the request of a citizen.
Overpaid (recovered) fees are subject to refund or offset in the manner prescribed by tax legislation.
Sample letter to tax office
In case of receipt notices from the tax office , You may file a complaint electronically or in writing with the Chief Inspector 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 obliged to pay the tax fee "for parasitism."
Based on the foregoing, guided by Articles 2,22, 41, 97, 101 of the Constitution, Article.Article. 7,9,67 Law of the Republic of Belarus "On normative legal acts of the Republic of Belarus", article 13 of the Labor Code I REQUEST:
1. Release me from paying the tax fee "for parasitism."
2. Exclude me from the database of personal data of persons not participating in the financing of public expenditures and not 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 most likely a formal unsubscribe will come, however, you will receive +30 days by the due date. After receiving a response from the tax office, it can be appealed 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 unit for filing a claim.
UPD 01/17/2017 An answer came from the local tax office, which can and should be appealed to a higher authority.
About consideration of the appeal
Inspectorate of the Ministry of Taxes and Duties of the Republic of Belarus for ... district, in accordance with Part 1, Clause 3, Art. 17 of the Law of the Republic of Belarus dated 18.07.2011 No. 300-З “On the appeals of citizens and legal entities”, your appeal dated 12.26.2016 was considered. Within its competence, the inspectorate reports the following.
In accordance with Part 2 of Art. 85 of the Constitution of the Republic of Belarus, in cases provided for by the Constitution, the President issues decrees having the force of laws. The President, directly or through bodies created by him, ensures the execution of decrees.
In order to prevent social dependency, encourage able-bodied citizens to work, 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 Dependency” (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 public expenditures 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 Art. 7 of the Constitution of the Republic of Belarus, the state, all its bodies and officials act within the limits 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 permit for permanent residence in the Republic of Belarus (hereinafter referred to as citizens), in case of their non-participation in financing public expenditures or participation in such financing, less than 183 calendar days in the tax period are recognized as payers of the fee for financing public expenditures (hereinafter referred to as the fee).
The tax period of collection is a calendar year.
Citizens who:
in the tax period:
were persons under the age of 18 or have reached the age of 18;
were persons of retirement age (women - 55 years old, men - 60 years old), including having reached this age in the given period;
were recognized or were disabled (regardless of group, reason, date of onset and duration 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;
actually stayed on the territory of the Republic of Belarus for less than 183 calendar days;
worked for a full season at seasonal work according to the list approved by the Council of Ministers of the Republic of Belarus;
for the relevant tax period paid income tax on individuals, single tax on individual entrepreneurs and other individuals, tax under the simplified taxation system in the amount of at least 20 basic units based on the size of the base amount established as of January 1 of the corresponding tax period;
in the year following the tax period, were recognized as: disabled (regardless of group, cause, date of onset and duration of disability in that year);
incompetent.
A citizen is recognized as participating in the financing of public expenditures during the period:
work under an employment contract (contract) or on the terms of membership in a production cooperative or a peasant (farm) enterprise;
carrying out entrepreneurial activities as an individual entrepreneur, subject to the payment of taxes on such activities for the relevant period of carrying out activities; performance of work under civil law contracts, the subject of which is the performance of work, the provision of services and the creation of objects of intellectual property, in the amount of at least 70 base units based on the size of the base unit established as of January 1 of the corresponding tax period;
implementation of the activities specified in paragraph 1 of Art. 295 of the Tax Code of the Republic of Belarus, subject to the payment for the relevant period of the activity of a single tax from individual entrepreneurs and other individuals for such activities;
during which the citizen was a serviceman, an employee of a paramilitary organization with special ranks, a reservist during classes and training camps, liable for military service during military training and special training camps;
carrying out advocacy or notarial activities; implementation of activities for the provision of services in the field of agro-ecotourism, subject to the payment of a fee for the implementation of activities for the provision of services in the field of agro-ecotourism 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 period of implementation of activities for the provision of services in the field of agroecotourism are confirmed by the local executive and administrative body;
implementation of handicraft activities subject to the payment of a fee for the implementation of handicraft 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 led a personal subsidiary farm. The fact and period of conducting a personal subsidiary plot by a citizen to whom (whose family members) a land plot is provided 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 incapacity for work, confirmed by a certificate of incapacity for work (certificate of temporary incapacity for work) or its (her) duplicate;
upbringing in the family by a mother (stepmother) or father (stepfather), adoptive parent (adoptive parent), guardian (trustee) of a child under the age of 7, a disabled child under the age of 18, three or more minor children;
receiving education in full-time education, with the exception of additional education for children and youth and additional education for adults when mastering 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 for improving opportunities and personality abilities;
rest provided to graduates of educational institutions who have been provided with a job through distribution or assignment to work, lasting 31 calendar days, and 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 of a one-time nature);
receipt by citizens entitled to receive a disability or survivor's pension in connection with an accident at work or an occupational disease, monthly insurance payments in accordance with the legislation on compulsory insurance against accidents at work and occupational diseases;
attraction to work during the term of serving a sentence in the form of arrest, restriction of freedom with direction to an open type correctional institution, imprisonment, life imprisonment, being in a medical and labor dispensary.
Decree No. 3 does not apply to citizens who, in the relevant tax period, served more than 183 calendar days a sentence in the form of arrest, restriction of freedom with direction to an open correctional institution, imprisonment, life imprisonment, and were also in a medical and labor dispensary, were kept in custody or under house arrest.
A notice for the payment of a fee for financing public expenditures, in the form established by the Decree of the Ministry of Taxes and Dues dated 01.07.2015 No. 16 “On certain issues related to the calculation and payment of a fee for financing public expenditures” (Appendix 2), is handed over 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 defined 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 referred to as the Tax Code of the Republic of Belarus), each person is obliged to pay legally established taxes, fees (duties), for which this person is recognized as a payer, p.p. 1.1 p. 1 art. 22 of the Tax Code of the Republic of Belarus, the payer is obliged to pay taxes, fees (duties) established by tax legislation.
In accordance with Part 4, Clause 4, Art. 43 of the Tax Code of the Republic of Belarus, local Councils of Deputies or, on their behalf, local executive and administrative bodies have the right to provide benefits for republican taxes, dues (duties), fully paid to local budgets:
to individual payers - individuals for objects of taxation not related to the implementation of entrepreneurial activities, based on their property status;
certain categories of payers in the manner and on the terms determined by the President of the Republic of Belarus, the Tax Code of the Republic of Belarus (or) other laws.
On the basis of Part. 1, Clause 1. Art. 20 of the Law of the Republic of Belarus dated 18.07.2011 No. 300-З “On appeals of citizens and legal entities”, this response to the appeal can be appealed to a higher tax authority - the inspectorate of the Ministry of Taxes and Dues of the Republic of Belarus for the Grodno Region or the Ministry of Taxes and Dues of the Republic Belarus.
Sample letter to court
If the answer of the tax inspectorate to your complaint did not satisfy you, you have the right to file a complaint with a higher tax inspectorate (regional, Minsk city), then (within a month from the date of receipt of the answer) to the court in accordance with the Law “On Appeals of Citizens and legal entities” (Article 20) and in accordance with Articles 353-357 of the Code of Civil Procedure of the Republic of Belarus - a complaint against actions (inaction) of state bodies and officials that infringe on the rights of citizens.
To the court (district, city, district in the city)
according to the territory of the IMNS,
who sent the notice
Applicant: Ivanov Ivan Ivanovich
living (address, place of registration
or actual residence)
Interested persons:
- IMNS of the district, city, district in the city that sent the notification,
address (see on the notification or response form);
2.Minsk city (regional) IMNS
address: (see on the answer sheet)
(in the order of paragraph 5 of article 335 of the Code of Civil Procedure of the Republic of Belarus)
In connection with the receipt from the IMNS (district, city, district in the city) of a notice of non-participation in the financing of public expenditures dated (date, ref. No.), I requested to be excluded from the personal data base without my written consent as a person , which is the payer of the fee for financing public expenditures, provided for by the norms of the Decree of the President of the Republic of Belarus dated April 2, 2015 No. 3 "On the Prevention of Social Dependency" (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 is contrary to the Constitution (Article 41) Art. 13 TC and international obligations of the country
2. Belarus, like many countries of the world, forms its own budget and carries out public expenditures 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 expenditure “by paying state taxes, duties and other payments.”
3. I believe that the indicated inconsistencies of the Decree, the conflicts 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 rule-making activity (Articles 7, 9 of the Law “On Normative Legal Acts of the Republic of Belarus ”).
4. Article 32 of the Constitution established the duty of children to take care of their parents. Article 100 of the Marriage and Family Code clarified this constitutional norm, fixing that the maintenance of disabled parents in need of assistance is the responsibility of their adult able-bodied children.
The Decree “On Parasites” does not provide for cases of exemption from payment of the fee for financing state expenses for children who fulfill their constitutional obligation to care for their parents and care for disabled parents 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” infringes on my personal dignity and inviolability of private life.
I am recognized by the Decree as a “social dependent”.
According to the Decree, “social dependency” has a disapproving connotation and actually represents a category of people who seek to ensure acceptable living conditions for themselves in our society at the expense of others. They expect to receive benefits at the expense of the workers, at the expense of the state as a whole, which distributes certain services free of charge: education, medical treatment, housing, maintenance of territorial infrastructure, security services, etc.
In fact, an idea is created that whoever does not work behaves illegally and, as a punishment “for non-participation in financing public expenditures”, is obliged to pay a fee of 20 basic units, non-payment of which entails an administrative penalty up to 15 days of arrest.
6. By law, decrees of the President of the Republic of Belarus can be of two types: decrees issued on the basis of the law on the delegation of legislative powers by the Parliament to the President, and temporary decrees. Since the Parliament did not give the President the authority to issue the Decree, this Decree is temporary.
According to part 3 of Art. 101 of the Constitution, temporary decrees are issued only because of a special need. However, the preamble of the Decree does not indicate what special need dictated its adoption.
The President has no right to restrict the constitutional rights and freedoms of citizens by his acts. The decree “on parasites” introduced restrictions that are obvious to everyone, which are actually forced or compulsory labor, that is, based not on the voluntary offer by a citizen of his labor services, but on his coercion to work under the fear of applying repression in the form of an additional tax, non-payment of which entails administrative punishment (a fine 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 the constitutional rights and freedoms 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 on my rights.
Based on the foregoing and, guided by Articles 2,22, 41, 97, 101 of the Constitution, Article.Article. 7,9,67 Law of the Republic of Belarus "On normative legal acts of the Republic of Belarus", art. 13 of the Labor Code art. Art. 6, 353 -357 Code of Civil Procedure of the Republic of Belarus,
1. Recognize this complaint as justified, and the contested actions (inaction) of the tax authorities - the parties concerned - unlawful, infringing on my rights;
2. To oblige them to take measures to exclude (annul) me from the number of persons who are recognized as not participating in the financing of public expenditures, and are obliged to pay the fee provided for by Decree No. 3 of April 2, 2015 "On the Prevention of Social Dependency";
3. To collect from the inspection of the Ministry of Taxes and Taxes (district, city, district in the city) in my favor the costs of paying the state duty in the amount of one base unit (indicate the amount), as well as the payment of a lawyer (if any).
Appendix: copies of the notification, responses from tax inspectorates, receipt of payment of state duty, 2 copies of complaints (according to the number of interested parties).
2016 Ivanov I.I.
After all, you can write an appeal to the executive committee about a difficult financial situation and maybe even get an exemption from paying tax on an individual basis.
If you still need to pay, because. sub-performers have already come - pay 1-2 rubles per month. Those. you do not refuse to pay the fee, it’s just that now there is no money - accordingly, it will be very difficult to apply enforcement measures against you.
All success!
Will military pensioners, owners of rented apartments and freelancers pay the parasitism tax?
On Thursday, a decree was signed on the "prevention of social dependency." Those who have not worked for six months or more will have to pay the state 20 basic units (3.6 million rubles). If a Belarusian does work for some time during the year, the amount of tax paid will be deducted from the tax on parasitism, and he will pay less. And if a person decides to evade this collection, then he will face a fine of 2-4 basic (360-720 thousand) or administrative arrest with the performance of community service, writes Komsomolskaya Pravda in Belarus.
The decree details who does not need to pay the parasitism tax. But at the same time, there are not entirely clear points in the decree, which officials, unfortunately, have not yet explained.
Do you have to pay tax...
…owners of rented apartments
Those who have already paid 20 base units of taxes during the calendar year are exempt from the tax. It turns out that if you rent an apartment, honestly pay the tax and gave at least 3.6 million rubles to the treasury for the year (the same tax on parasitism), you don’t need to pay anything else.
The new tax does not need to be paid to those who have reached retirement age - 55 years for women, 60 years for men. At the same time, the document says that those who already receive a pension from the state are also exempted from paying this fee. It turns out that the military, who can go on a well-deserved rest at the age of 40, will not be considered parasites.
…working or studying in Russia
Those who spend less than 183 days in Belarus this year will be exempted from the parasitism tax. But at the same time, there is not a word in the decree about exactly how to prove this to the tax authorities. For example, those who leave to study or work in Russia do not receive a stamp in their passport at the border. Perhaps, in order to prove their absence from their homeland, they will have to take a certificate from their employer or university
A certificate of temporary incapacity for work is issued only to those who work. What if a person quit specifically in order to undergo a long-term treatment that does not allow him to go to work?
- You can take a certificate stating that you have been in the hospital for a certain time, - they offer on the hotline of the Ministry of Health.
But such treatment does not always take place in a hospital. For example, those who are being treated for hepatitis C are treated on an outpatient basis. Moreover, this disease is considered chronic, and therefore sick leave is not required for it. It turns out that even seriously ill people under the new decree can still become parasites.
Until a disabled child turns 18, the caring parent will not be considered a parasite. And then what? If this is a group I disability, then you can apply for the appropriate care allowance. In this case, it does not threaten to become a parasite. But if an adult child has a disability of group II or III, and you decide to take care of him anyway and not work, you will have to pay the tax.
... getting a new specialty
The new decree exempts from tax those who went to study in the direction of the authorities for labor, employment and social protection. However, those who voluntarily decided to retrain for another specialty, improve their skills or learn a foreign language perfectly and at the same time not work so as not to be distracted, will still have to pay a tax on parasitism. It turns out that the state will have to pay extra for the desire to fulfill oneself.
… those whose salary is less than 2.3 million
The decree says that those who worked less than 183 days in a year must pay the tax. However, in another paragraph it is already said that those who have paid at least 20 basic units of tax in a year (for example, income tax or a single tax for IPs) are exempt from tax. Won't it turn out that those who worked all year, but at the same time paid less than 3.6 million in income tax, will have to pay extra? And these are all those whose salary is less than 2.3 million per month. There is no answer to this question yet
Who does not have to pay a tax on parasitism
- Entrepreneurs. But only if they paid more than 3.6 million rubles in taxes in a year (all the same 20 base units).
- Those who work under civil law contracts - for example, work contracts. True, at the same time, you need to earn at least 70 basic units per year - now it is 12.6 million rubles.
- Those who are engaged in agro-ecotourism. This must be confirmed by the local council.
- Those who spent more than 183 days a year abroad - that is, more than six months.
- Mom or dad who is raising a child under 7 years old, or three minor children, or a disabled child under 18 years old.
- For full-time students (in this case, study is considered work).
- Creative workers. True, for this you need to be a member of a creative union - for example, the Writers' Union. True, which one (there are two of them in Belarus) is not clear.
— Lawyers and notaries.
- Those who were in military service, but not less than 183 days.
- Those who served a sentence, but not less than 183 days.
- Those who have been ill for a long time and can confirm this with a sick leave.
- Those who are officially unemployed - that is, they are registered with the labor, employment and social protection authorities. Or they undergo vocational training, retraining or advanced training, but only in the direction of these bodies. By the way, if they cannot find a suitable job for you registered with the employment service, then you can officially be registered as unemployed for three years. And if you are offered a job, but you don’t like it, you can only refuse twice. After that, you will be removed from the register.
On April 2, 2015, Decree No. 3 “On the Prevention of Social Dependency” was signed - "Tax on parasitism", "Tax on the unemployed".
The signing of the Decree was preceded by a tense period of waiting, discussion of the validity and legality of such a document, and assumptions about the possible consequences of its adoption.
The initiative came from the President of the Republic of Belarus, who commented on the information of the Minister of Internal Affairs regarding citizens not participating in the financing of the state budget. The President demanded not to be afraid to repeat the developments of the Soviet period, to force those who evade socially useful labor, but enjoy the benefits of a socially oriented state, to work.
Initially, the proposal received mixed reactions online. It was noted that in Belarus, in contrast to the USSR, work, according to the Constitution, is a right, and not an “honorable duty”. Based on this, according to critics, the adoption of the Decree made forced labor legal. Doubts were expressed about the possibility of collecting such a tax, because. a significant part of the real unemployed has no means and has generally lost the ability to work, except perhaps under constant coercion. It was assumed that the cost of coercion to work and pay taxes could many times exceed the economic effect of such actions.
It also seems reasonable to note that a significant part of vacancies are low-paid jobs in the public sector and at state-owned enterprises that receive state support. Perhaps now it would be more profitable for the country to leave these places unoccupied than to pay the entire salary from the budget and receive part of it back in the form of tax.
It is worth mentioning that the amount of indirect taxes included in the cost of goods significantly exceeds the amount of income tax. Those. buying a box of matches is also a replenishment of the budget.
The most popular assumption was that the new law is directed against illegal workers abroad and undocumented workers in private business.
However, the Decree was adopted, its main provisions can be summarized as follows:
Citizens of Belarus not participating in the financing of the budget 183 calendar days, i.е. those who do not pay taxes to the budget will be required to pay tax in the amount of 20 basic units next year. The law comes into force on January 1, 2015, tax payment is required until November 15, 2016.
Decree adopted: « In order to preventing social dependency, stimulating able-bodied citizens to work, ensuring the fulfillment of the constitutional obligation of citizens to participate in financing public expenditures by paying taxes, duties and other payments.
Based on the foregoing, one can understand that it is not the unwillingness to work itself that is recognized as unacceptable, but the refusal to participate in the financing of government spending. Those. a citizen who pays taxes is still not obliged to work (but he is obliged to declare the source of income, as defined in tax legislation).
The Decree provides an exhaustive list of categories of citizens from whom the tax will not be levied:
Also, the tax will not be levied on citizens who, according to the Decree, are recognized as participating in the financing of public expenditures, namely:
The Decree does not apply to citizens who served more than 183 days in a year serving a sentence of imprisonment or restriction of liberty in institutions of a closed or open type, in medical and labor dispensaries, who were in custody or under house arrest.
The tax payment is reduced by the amount of taxes already paid in the reporting year. Therefore, those who have already paid, for example, income tax in the amount of less than 20 basic, are entitled to a reduction of the “parasitism tax” by this amount.
Those who voluntarily reported from 05/01/2015 to 05/31/2016 about their "parasitism" to the tax office are provided with a 10% discount. These persons must pay the tax by June 1, 2016. The rest of the "parasites" must pay the full amount of the tax, but, until 11/15/2016.
In order to identify persons not participating in the financing of government spending, control over the declaration of income and property of citizens will be carried out, as well as the compliance of real income and expenses with the information available to the tax authorities without submitting declarations.
Forms and methods of control of expenses and incomes of citizens are determined by the Government and other bodies on its instructions.
When the employees of the Tax Inspectorate establish an excess of a citizen's expenses over income, information about which is available to the tax authorities, as well as in cases where the receipt of income is not confirmed, the Ministry of Taxes and Duties requires in writing from the citizen information about the sources of income.
The citizen is obliged to provide written explanations upon request within 30 calendar days. Explanations provided after the expiration of the specified period are not taken into account. The person who submitted the explanations has the right to provide documents confirming information on income received and expenses incurred.
If explanations are not provided or do not indicate the source of income (the fact of incurring expenses), the excess of expenses over income is taxed in accordance with the law.
It is worth paying attention - in this case, the amount of the required tax may exceed 20 base units.
Also, the “parasitism tax” is not a way of legalizing income, i.e. and after its voluntary payment, the tax authorities have the right and obligation to take actions to identify undeclared income and impose appropriate penalties. In practice, the payment of the tax is more likely to attract attention and become the starting point for further investigation.
The Decree gives instructions to bring the current legislation in line with the norms of the decree.
How the innovation will be implemented in practice, we will learn in the current year. One can, however, assume, knowing the “Soviet” ideological foundations of the document, that some measures for its implementation will also be returned from the same period.
So far, only in anticipation of the document, the number of registered unemployed has increased sharply, the level of official unemployment has increased, the number of vacancies in employment centers has also decreased significantly.
One way or another, the Decree has been adopted, the implementation work has begun, we will expect the result.
On April 2, 2015, according to the order of the President of Belarus Lukashenko, a law came into force that it is possible to introduce a basic decree on the prevention of social dependency, or parasitism in other words.
He introduced the right to collect (contract), which amounts to 4.2 million rubles, it can be paid for some time, there is no discount. Everyone who falls into this category must pay it, payment is made to the tax service. You have to pay a large or small contribution, but every parasite is obliged to do this.
First there is a warning, and then a collection, because for a person the main thing is employment. The amount of taxation is provided for by law, in 2018 new laws may be worked out.
Tax on parasitism in Belarus 2018 who will pay?
The Belarusian who did not work more than 183 days a year will pay. The list of exceptions includes minors, disabled people, pensioners, students or those citizens who have left Belarus for more than 183 days. It is not known when the country will be exempted from the tax, as long as it falls into the number of countries in whose territories the payment of the tax on parasitism is distributed.
Latest news
The Chairman of the Constitutional Court of Belarus was informed that the implementation of the “decree on parasitism” does not violate the Constitution. Accepting the tax on parasitism in Belarus 2018, the latest news says that the adoption of the decree leads to changes in the code. Miklashevich said that unemployment was minimized due to the real opportunity to work. The fee will be 4.2 million rubles, each parasite must pay. You can read more in the news. Also, a video about the tax was filmed with the representative of Gavara, Elena Linkevich.
Which countries have or do not have tax?
Everyone is interested in which countries have a tax on parasitism except for Belarus and the USSR? There is no practice of paying the fee in the world, non-working citizens will not pay. For example, in Kazakhstan, Ukraine, the Russian Federation and outside the CIS there is no such law adopted. They are exempt from this fee. Each country, Russia independently organizes people so that they can work. The boss gives a choice, and the person himself decides what kind of work suits him.
Tax on parasitism in Belarus 2018 canceled
While the due collection from non-working residents will not be canceled. Information was received from the relevant ministry that many citizens admitted that they were on someone else's payroll. Over 100 residents have been able to pay the fee since January 1st. Cancellation has not yet been scheduled.
Who will not pay tax for parasitism?
- minors (child under 18);
- pensioners;
- disabled people;
- a housewife;
- incompetent;
- artisans;
- a citizen who arrived in Belarus after March 31;
- citizens who left the territory of Belarus, that is, they stayed in it for less than 183 days;
- citizens who have paid all taxes in full (20 base units);
- working under contracts;
- members of creative unions;
- Social worker;
- serving for over six months.
For mothers who look after children under 3 years old, the fee is not paid. Concerning housewives, the tax is also cancelled. You need to present documents to avoid or avoid paying the fee.
Tax on parasitism in Belarus 2018 who is exempt from the tax?
News in Brest "Charter 97": the tax on parasitism was canceled in Vitebsk. In the Vitebsk region, 38 Belarusians reported that they did not participate in financing the country's expenses. As a result, the amount amounted to 115.8 million rubles, of which, according to the latest news, 18.4 million rubles were paid. More details can be read in the news about who pays where and who is exempt.
Punishment for non-payment
If citizens did not have time to pay or did not fully pay the tax on parasitism, then they introduced a fine of 2 to 4 basic units or administrative arrest. During it, a person is necessarily involved in the performance of useful work for the public.
The list of objects and the type of work is approved by local legislative bodies. Sometimes a petition filed can slow down the payment term, the detailed text and where to file it can be found on the forum.
Tax on parasitism in Belarus 2018 canceled or not
Taxation for 2018 has not been canceled, as of January 1, 420 people admitted to parasitism and paid the fee. By the first of October, a base will be created, according to which to calculate all those who did not participate in the financing of government spending and confessed to it. Everything must be paid by November 1st. If any resident ignores the notice, pays 4 base rates or will be administratively arrested for 15 days.
Should villagers be paid?
Rural residents are exempt from paying, in their area they introduced such an exemption as paying a tax on parasitism. This category of the population must necessarily engage in agro-ecotourism, a person must be officially registered as a farmer. Belarus protects this category from splat. If a person is not engaged in agro-ecotourism, then he is taxed, unlike other rural residents. They introduce special clarifications and introduce deadlines for paying taxes.
How to bypass the fee: latest news?
It is quite difficult to bypass the payment for parasitism, even renting an apartment does not exempt you from paying the dependency tax. If a person is a freelancer, this is also not an indicator, it all depends on how much was paid to the state. The base payment may not be made if the person joins the military. The next method of bypassing the payment is to buy a house in the village and register it as an agricultural estate, you can also officially become a farmer. In addition, you can become a writer and go abroad for 6 months. In such cases, the state budget will be raised by others.
Tax on parasitism in Russia since 2018
Residents of Russia are not yet threatened with such a fee, but that day of payment will come. Rostrud proposed to levy a tax on parasitism for all citizens who have reached the age of 18. The officially employed, the officially registered unemployed, students, pensioners, and the disabled are exempted from payment.
The innovation obliges to stop all illegal part-time work. In addition, the Ivankovs proposed to check all the actual incomes of citizens, to check contributions to the Pension Fund of the Russian Federation. The state will take all necessary measures.
Parasitism tax
In Belarus, Lukashenka has introduced a fee for parasitism, which came into force on January 1, 2015. This decree made not anyhow what a sensation in the world. And this idea was supported by more than one state.
What countries have a tax on parasitism, to whom does it apply?
In many countries, they began to vigorously discuss the details of this law, which enlightened the policy of the USSR. So in Kazakhstan, this retention was supported by the head and did not even mind using it, only after a slight change in the text. But the law was not introduced, since the country cannot provide employment for all the unemployed. The president of the Russian Federation was also interested in the tax on parasitism, however, it was not introduced in Russia. In Ukraine, they did not intend to introduce this law; moreover, some deputies gave not very reasonable comments on this matter. Belarus adopted the basic law without hesitation, but there are also supporters, for example, Linkevich (a well-known programmer).
In Belarus, the contribution applies to able-bodied citizens who have not worked for more than six months, this includes those who live by renting an apartment. They will pay a parasite fee. Its sum is 20 base units. Still, there will be liberated persons, there are many of them.
Parasitism tax abolished in 2016: latest news
Recently, fresh news appeared on the network that the decree on parasitism was canceled. Is the cancellation true, let's see. No one has canceled the official document, only amendments have been made to it, and it has already entered into force. Now an unemployed citizen will be considered a non-working one and a half years, not three. When the unemployed person has received a referral for employment, he will have to come to the employer within 2 days. The month of January showed us how the tax on parasitism in Belarus in 2016 has not been canceled. The tax on parasitism in Russia has not been introduced since 2016, but there are comments that this issue will be considered.
Who is exempt, who will pay?
As mentioned, all unemployed people must pay the contribution. There is an explanation for mothers. The contribution will not be paid by women who are raising a child under 7 years old, a disabled child and three or more minor children. For housewives who just sit at home, the law comes into force.
A whole category of citizens is exempted from paying taxes. This includes a non-resident, individual entrepreneur, employee, pensioner, lawyer and notary. Also, a creative worker, agro-ecotourism employee, a citizen who signed a contract is exempt from the tax. Craftsmen, stationary students, the disabled, the incapacitated, conscripts and persons who improve their qualifications are exempt from the tax. Rural residents who farm do not need such compensation.
The charter also says that a Belarusian working abroad can avoid the tax. But few people know that in order to prove their stay in the Russian Federation, they need to collect some documents, because Russia does not put a stamp in the passport. To date, the freelancer is not taxed, although this industry is of great interest to the state body.
How is it paid?
Every housewife is interested in whom, how and how much to pay. Note that if you went to work for a short time, you are required to pay income tax and this amount will be deducted from the tax for parasitism. In other cases, no exemption is provided.
For 2015, payment is due by November 15, 2016. To do this, you will receive a tax petition. Another parasite can get a 10% discount. He should not wait for the notification to arrive, but come to the tax office himself. It is necessary to work out this method from August 1 of the current year to May 31 of the future. It is paid no later than the 1st day of the 7th month of the next year. So in the Vitebsk region and in Brest, some parasites themselves came to the social body after a warning. The country has provided jobs for everyone. There is a video on the net and a thread on the forum about this.
There is a penalty for non-payment. This is a fine of 360-720 thousand rubles or administrative work.
How to circumvent the law, avoid punishment?
Since the abolition of the tax did not happen, all parasites want to know how to circumvent the law and whether it is possible to avoid punishment. It will not be possible to escape from responsibility, although there are about a million unemployed. You have the right to arrange care for a disabled person, as they did in Vitebsk, or issue a decree. Wherever you are, dependency will not pass.
Every citizen is obliged to work, because the state has to pay a pension to everyone, and the treasury is not financed. Those who live in rural areas are obliged to manage the household and thus provide at least some funding.
If it is not possible to find a job on your own, contact the Ministry of Labor or Rostrud. In this case, the payment of fixed income is provided and the boss makes some contributions for employees.
Remember, any tax is introduced for a reason, especially in the Republic of Belarus, and everyone is obliged to pay it. And what will be for a smirk, read the reviews on Kubrakov's blog.
Parasitism tax. What happens to those who don't pay?
In short - a fine, a day in a detention center, seizure of property.
So, a little more than 50 thousand Belarusians paid the tax on parasitism. This is less than 10% of those who received a "letter of happiness". Some still hope that government agencies will take into account their difficult life circumstances and exempt them from payment. Some decided to seek the truth in court. But there are those who simply ignored the requirement of the tax inspectorate.
Naviny.by together with a lawyer of the Minsk Bar Association Zarina Zalevskaya understand what the legislation says about those who have not paid. In this case, we do not evaluate the decree itself, but simulate situations in which citizens and state bodies may find themselves obliged to comply with the requirements of the decree.
Question one. If I pay VAT, why else should I pay a parasitism tax?
“I believe that Decree No. 3 violates my constitutional rights,- says the recipient of the "letter of happiness" from the Gomel region. - In fact, it is forced labor. Article 56 of the Constitution states that the citizens of the Republic of Belarus are obliged to participate in the financing of government spending by paying state taxes, duties and other payments. For example, I pay VAT on every purchase in the store. In addition, I pay land tax, a state duty for allowing a vehicle to participate in road traffic. That is, I already participate in the financing of government spending. Why am I also obliged to pay a “tax on parasitism”?
Lawyer Zarina Zalevskaya explains that the Belarusian tax system includes various types of taxes:
“Citizens of our country do indeed indirectly pay value added tax and excises when purchasing goods and services. Regardless of whether they work or not, these taxes are built into the price of such goods or services. The decree is designed to ensure social justice, since, unlike non-working citizens, working citizens pay an additional income tax on wages and other incomes, contributions to the Social Protection Fund ".
Conclusion: payment of VAT does not exempt from the obligation to pay the fee, according to Decree No. 3.
Question two. Can the Constitutional Court annul the decree?
“I read in the press that a resident of Homel applied to the court with a request to be exempted from paying the “parasitism tax”, - says another reader. - But the court refused to consider his complaint - "because of lack of jurisdiction." Okay, but then you can apply to the Constitutional Court to cancel the decree at this level?”
Lawyer Zarina Zalevskaya believes that the court in Gomel rightfully refused to consider the complaint, “since the decree establishes the obligation to consider the issue related to exemption from paying the fee in connection with being in a difficult life situation directly by local councils of deputies or, on their behalf, by local executive and administrative bodies”.
As for the appeal to the Constitutional Court. If a citizen believes that Decree No. 3 is contrary to the Constitution and violates his rights, he must apply to the authorized body with the initiative to submit a proposal to the Constitutional Court to verify the constitutionality of this regulatory legal act. Authorized bodies include: the president, both houses of parliament, the Supreme Court and the Council of Ministers.
Question three. Can they describe the property of the parents if the tax was not paid by their son?
“The eldest son went to work in Russia more than ten years ago. Now we got a letter from the tax - pay the fee for parasitism,- says a family from the Vitebsk region. - The son said that he would not pay anything. He also cannot provide documents to the tax office - he works in Moscow without a contract, he rents housing without a contract. If he doesn't pay, what can we expect? Can they come to our house, describe the property and confiscate equipment, a car? Our son has been registered with us all this time.”
The lawyer explains that citizens who have been abroad for more than 183 days are exempted from paying a fee to finance government spending. But one still needs to confirm one's absence from Belarus. How? In the tax office, you need to provide a certificate from the place of work, a contract for renting an apartment. If these documents are not available, you can provide detailed explanations of the persons, indicating their full names, places of residence, which will be able to confirm the length of residence in the territory of the Russian Federation, explanations of relatives who provided housing, etc. Each submitted document will be checked by the Ministry of Taxes and a decision will be made.
What will happen to those who did not pay the fee and did not provide supporting documents to the tax office?
“In case of non-payment or incomplete payment of the amount of the fee for financing government spending, administrative liability is provided in the form of a fine in the amount of 2 to 4 basic units or administrative arrest. In this case, the collection of the fee will be carried out on a compulsory basis.
Bailiffs have the right to come to the place of registration of the debtor and seize his property. Parents will prove through the court that the TV and the washing machine belong to them, and not to their son, a guest worker. In addition, a debtor may be banned from traveling abroad, deprive him of the right to drive a vehicle, and block his mobile phone account.
Question four. Is looking for a job considered a good reason not to pay the fee?
“In 2014 I graduated from the university, there was no distribution, since I studied for a fee,- said a resident of Minsk. - All this time I tried to get a job in my specialty, but, unfortunately, it did not work out yet. The tax office said I had to pay a fee. I provided printouts from my email that I sent a resume, received negative answers, but the tax authorities believe that looking for a job is not a reason not to pay the fee. Can this decision be challenged? And if I dispute whether they will return the money to me, because I have already paid this fee.
In this case, the tax authorities acted within the law. No one will return the money to the girl.
According to the lawyer, searching for a job on the Internet is not included in the list of periods in which a citizen is recognized as participating in the financing of public expenditures. Now, if the girl was registered at the labor exchange during the job search, it would be another matter. Or underwent professional retraining, advanced training - these grounds are recognized as valid, in contrast to sending resumes by e-mail and interviews.
Question five. Is it possible not to pay tax if you do not use free healthcare?
“I worked as a nanny abroad for several years,- explained a resident of the Grodno region. - I saved up some money, now I look after my mother, she is disabled, so I can’t work. As a nurse in Belarus was not issued. I don’t need help from the state, as long as they don’t touch me. But now I'm being forced to pay this fee. On what basis? I live on the money earned in Italy. I don’t use free medicine, education, and so on (I don’t even have a card at the clinic). Can I not pay?
The state spends money not only on free education and medicine. The lion's share of budget funds goes to subsidies for public transport, road construction, salaries to officials, after all. Therefore, the argument “I don’t go to a free clinic” will not be accepted by government agencies as a valid one for exemption from the parasitism tax.
“There are situations that can be recognized as circumstances that are a difficult life situation, even with a good financial situation.- explains the lawyer. - T What circumstances are considered in each specific case, taking into account all the nuances of life. Local authorities may be able to waive the fee for children caring for sick elderly parents. You need to apply with the appropriate application to the executive committee".
Question six. If you do not pay the fee, will the tax penalty be calculated?
“I live abroad, a“ letter of happiness ”came to my parents,- says our reader, who several years ago went to Germany. - I did not send any documents to the tax office and do not intend to. Let them contact the border guards and check the database that I have not been in Belarus for two years. But my parents are worried that when I visit them, they will close me right at the border and make me pay this fee plus a penalty for all overdue days. Is this possible?
In this case, the lawyer still advises sending documents confirming the citizen's stay abroad to the tax office. Moreover, documents can be sent by e-mail.
“In case of non-payment of this fee or non-payment in full, it will be collected by force (how exactly - see the answer to the third question), and the citizen will be held administratively liable (fine or arrest). Penalty is not yet available", - Zarina Zalevskaya explained.
Question seven. Should the tax authorities explain how much money the budget spends on each taxpayer?
“My husband and I have an agreement: he works, I do housework,- says Minsker. - But they called me a parasite. The tax office even said, if you have such a rich husband, let him pay for you. I then asked: and for what to pay? But they refused to provide me with information from which this amount of 20 base units is taken. What did I use them for? I didn’t lie in the hospital, I didn’t call the police, I clean it myself near my house. Tell me, can they tell me in the tax office how much money was spent on me personally from the budget, so that I at least understand what I have to pay for!
The lawyer explains that housekeeping, unfortunately, is not included in the list of periods for which a citizen will be exempted from participation in financing public expenditures. A citizen, of course, has the right to ask how much money is spent from the budget on education, culture, and so on. But the tax office will not provide you with personal details and should not. Decree No. 3 was signed by the President, so this issue should be addressed to the Presidential Administration.
Question eight. If local authorities force you to pay, is it possible to appeal their decision?
“My son has a serious illness,- said a resident of the Grodno region. - And although he has not yet been given a disability group, he cannot get a job. We live on my pension and a part-time job - this is 2.5 million (old) a month, plus a garden. The executive committee says that many people have such salaries, they say, you are not poor, you pay a fee. How can you appeal such a decision?
Note that persons with disabilities do not have to pay a fee to finance government spending. And people who prepare documents for disability registration, too. In case of payment of tax, you should contact the tax office for a refund.
But since in this case the disability was not established for the citizen, it is necessary to apply to the local authorities and explain the difficult life situation. If officials refuse, you can file a complaint with the court. But you must have a written decision of the local authorities on hand, which you intend to appeal.
Question nine. Can tax be collected?
“If I don’t work anywhere, then where do I get the money to pay this fee?- a resident of the Brest region is interested. - Let's say I find this amount. But will there be a question, where did I get it? And won’t they make me pay a tax, a fee or something else from these 20 base units from above?”
They won't force you. “Additional fees or the provision of additional documents confirming the possibility of paying the fee are not provided for by the decree”, - explained the lawyer Zarina Zalevskaya.
Question ten. Will the tax on parasitism be counted in seniority?
“I paid a tax on parasitism. Will this affect my pension in any way?- asks the Minsker. - Will my participation in the financing of government spending be counted as seniority?
“Work experience is a period of time of official employment or self-employment, when contributions were made to the social security fund- explains the lawyer. - Therefore, the payment of the fee does not count towards the length of service.
Who should not pay tax for parasitism
Now much is written and talked about the tax on parasitism (according to the correct “collection to finance government spending”). I, since I myself am a parasite, decided to engage in a socially useful business and analyze the Decree "On Social Dependency". I tried to describe everything as simply as possible and regarding the payment of the tax on parasitism for 2015, i.e. when this tax will need to be paid for the first time.
For the first time, the tax on parasitism must be paid before November 15, 2016 February 20, 2017 for your parasitism in 2015. Size - 360 rubles. Payment will be made according to a notice that will be received from the tax office before October 1, 2016 January 20, 2017. This notice can be handed to the parasite personally or sent to him by registered mail (it makes no sense not to receive a letter with a notice, because it is in any case will be considered delivered after 10 calendar days after dispatch).
If from August 1, 2015 to May 31, 2016, you apply to the tax office and confess to parasitism, then the tax will be reduced by 10%, and you will need to pay it 15 days after receiving the notice, which will come before July 1, 2016 .
If the notice has been received, but you are not a parasite, then within 30 calendar days from the date of its receipt, documents and (or) explanations must be submitted to the tax office, indicating that you are not a parasite.
They are not considered parasites and will not pay the tax for parasitism for 2015, those who:
1. In calendar year 2015:
a) was under 18 years of age;
b) has reached the age of 18;
c) was generally established
d) reached generally established retirement age (women - 55 years, men - 60 years);
e) was recognized or was disabled (regardless of group, reason, date of onset and duration of disability);
f) was recognized or was incompetent;
g) arrived in Belarus for permanent residence after 31 March
g) left Belarus for permanent residence abroad;
h) actually stayed in Belarus for less than six months, namely 183 calendar days;
i) worked for a full season in seasonal work according to the list approved by the Council of Ministers of the Republic of Belarus (so far no one has approved such lists).
2. For 2015 he paid income tax, single tax, tax under the simplified tax system in the amount of at least 3,600,000 rubles. (20 base units based on the size of the base unit established on January 1, 2015). If less than 20 base taxes are paid, then the parasitism tax is paid, but reduced by the amount of taxes paid;
3. In 2016, he will be recognized as disabled (regardless of the group, cause, date of onset and duration of disability in this year) or incapacitated.
4. In 2015, more than six months (namely, 183 calendar days and more):
a) worked under an employment contract (contract) (whether full-time or not);
b) worked on the terms of membership in a production cooperative or a peasant (farm) enterprise;
c) was an individual entrepreneur and paid taxes;
d) worked under a civil law contract with general amount not less than 12,600,000 rubles. (70 base units based on the size of the base unit established as of January 1, 2015);
e) was a serviceman, an employee of a paramilitary organization with special ranks, a reservist during classes and training camps, was liable for military service during military training and special training camps, and also did alternative service (since 2016);
f) was a lawyer or a notary;
g) was engaged in agri-ecotourism and at the same time paid the fee until December 28, 2014
g) was engaged in handicrafts (provided that he paid the handicraft fee before December 28 of the previous year (i.e. for 2015 it was tedious to pay it before December 28, 2014)).
h) was engaged in creative activities as a creative worker, whose status is confirmed by the creative union, of which he is a member, or by a professional certificate issued in accordance with the law;
i) was a clergyman, a clergyman of a religious organization, a participant (member) of a monastery, a monastic community;
j) was registered at the place of residence in a rural settlement or urban-type settlement and ran a personal subsidiary farm on a land plot provided to him or his family members (husband (wife), father, mother (adoptive parents, adoptive parents), children, including adopted, adopted, as well as the parents of the spouse (wife), living together with him and leading a common household);
k) was registered as unemployed (in the absence of established facts of violation of his obligations in the field of employment of the population (since 2017))
l) underwent vocational training, retraining and advanced training in the direction of the body for labor, employment and social protection or (mastered the content of the educational program of training courses (since 2017)) (in the absence of established facts of violation of his obligations in the field of employment of the population (since 2017));
m) was on sick leave and was temporarily unable to work; G
o) brought up (la) as a father, mother, stepfather, stepmother, guardian or trustee:
- a child under the age of 7 (provided that a child aged 3 to 7 years is not receiving preschool education (since 2017));
– a disabled child under the age of 18,
- 3 or more minor children;
o) studied full-time at an educational institution (this does not apply to receiving additional education for children and youth and additional education for adults when mastering the content of the educational program of training courses (lectures, thematic seminars, workshops, trainings, officer courses and other types of training courses) and educational program for improving the capabilities and abilities of the individual);
p) was a graduate who received a job by distribution during the rest period of 31 calendar days provided before starting work (45 calendar days for graduates sent to work by teaching staff);
c) received a pension, including from other states,
u) received benefits from the republican budget, the budget of the Social Security Fund, including benefits for temporary disability (with the exception of benefits of a one-time nature);
r) was entitled to a disability or survivor's pension due to an industrial accident or occupational disease, and received monthly insurance payments in accordance with the legislation on compulsory insurance against industrial accidents and occupational diseases;
s) was involved in labor during the term of serving a sentence in the form of arrest, restriction of freedom with direction to an open correctional institution, imprisonment, life imprisonment, being in a medical and labor dispensary;
h) served a sentence in the form of arrest, restriction of freedom with direction to an open type correctional institution, imprisonment, life imprisonment, as well as were in a medical and labor dispensary, were held in custody or were under house arrest.
w) was engaged in activities that do not require registration of an individual entrepreneur and at the same time paid a single tax, namely, he was engaged in:
– provision of services for the cultivation of agricultural products;
– provision of grain crushing services;
- grazing;
- tutoring (advisory services in individual academic subjects (subjects), academic disciplines (disciplines), educational areas, topics, including assistance in preparing for centralized testing);
- Cleaning and cleaning of residential premises;
- care for adults and children;
- services performed by domestic workers: washing and ironing bed linen and other things;
- walking and caring for pets;
- grocery shopping, cooking, washing dishes;
- making a payment from the funds of the person served for the use of residential premises and housing and communal services;
– musical services for weddings, anniversaries and other festive events;
– activities of independent actors, entertainers, musicians; provision of services by toastmaster;
- taking photographs, making photographs;
- activities related to congratulations on your birthday, New Year and other holidays, regardless of the place where they are held;
– sale of kittens and puppies, subject to the maintenance of a pet (cats, dogs);
- services for the maintenance, care and training of domestic animals, except for farm animals;
— provision of secretarial and translation services;
– provision of services provided with the help of machines for measuring weight, height;
— repair and alteration of knitted, fur, garments and hats;
- the sale at trading places and (or) in other places established by the executive committees of works of painting, graphics, sculpture, handicrafts (handicrafts) created by oneself, floriculture products, ornamental plants, their seeds and seedlings, animals (except for kittens and puppies) .
b) during which the citizen was on the list of the national or national team of the Republic of Belarus in sports;
z) during which the citizen was subjected to security measures provided for by legislative acts that did not allow him to participate in the financing of public expenditures;
If a person had several periods from paragraph 4 in 2015 (for example, 170 days - work under an employment contract, 30 days was registered as unemployed), then such periods are summed up, but only if they do not coincide in time.
Local Soviets of Deputies or, on their instructions, local executive committees have the right to exempt citizens from paying the fee due to being in a difficult life situation. A difficult life situation is understood as an objective circumstance (a set of circumstances) that does not depend on a citizen, which he cannot overcome at the expense of available opportunities.
For non-payment of tax for parasitism will be punished:
- a fine of 2-4 basic units;
- administrative arrest with involvement in socially useful work.
Who is considered a parasite and who is not (added)
April 2 Alexander Lukashenko signed Decree No. 3 “On the Prevention of Social Dependency” (“Decree on Parasites”). The document is intended to stimulate the participation of able-bodied Belarusians in labor activity, in financing public expenditures.
When does the decree come into effect?
The countdown of labor or unemployment activity according to the Decree begins on January 1, 2015. This means that if you have not worked anywhere since the New Year, then there are only 3 months left to get a job. Tax collection - 20 base units (3.6 million rubles).
Who is considered a parasite and must pay tax
All citizens of Belarus and persons with a residence permit in our country of working age (18-55 years for women, 18-60 for men) who have not worked for six months and 1 day are parasites. They include:
— Unemployed who have informal income and do not pay tax
— Housewives(if they are not mothers of many children, or do not raise a child under 7 years old or a disabled child under 18 years old)
— Part-time students if they don't work anywhere
— Traders and artisans who do not conduct any activity and do not pay tax. Or paid less than 20 base tax. In this case, they will have to pay up to 20 basic.
— summer residents who do not work anywhere, but live from the harvest.
Who is not considered a parasite and should not pay tax?
All those who officially worked more than 183 days during the year are engaged in entrepreneurial activities and paid more than 20 base taxes. As well as:
— Teenagers under 18. If 18 hit this year, then you can not work until the end of the year.
— pensioners. Including those who have reached retirement age this year.
— Full time students.
— Unemployed who are registered with the employment service (but you can be on the stock exchange for no more than 3 months).
— Farmstead owners. Anyone who is officially engaged in agro-ecotourism (this must be confirmed by the local executive committee) and pays taxes is not a parasite.
— Villagers and other settlements that have land and are engaged in agriculture. This fact must be confirmed by the village council.
— Women or men raising children under 7 years of age or disabled children under 18 years of age.
— Freelancers, creative people who have earned at least 70 base units in a year (today it is 12.6 million). It doesn't matter how many days they worked. If they earned such an amount even in 1 hour, they are no longer considered parasites.
— Artists, musicians, writers, sculptors, designers, etc. But they must be members of the relevant creative unions.
— monks, priests and members of the monastic community
— Lawyers and notaries
— Apartment owners who officially rent out their housing and pay tax on this.
— Sick who are on sick leave. In this case, there must be an appropriate certificate.
— convicts serving sentences in prison, LTP or colony for more than 183 days.
— military personnel, reservists and conscripts during training
— Disabled, regardless of the group or those who have had their disability removed this year.
— incapacitated
- People who receive survivor benefits.
— Travelers and guest workers from Belarus who have been in the country for a total of less than 183 calendar days are not parasites.
— seasonal workers who worked for a full season at seasonal jobs (the list of such jobs is determined by the Council of Ministers). For example, agricultural work during the harvest period.
What periods of activity are summed up and affect the fact that you are not ranked among the parasites?
If you raised a child under the age of 7 for 1 month, worked under a contract for 1 month, were on military training for 1 month, worked as a lawyer for 1 month, spent 1 month in prison, after that you were temporarily incapacitated for 1 month - and in total it is more 183 days, then you are no longer considered a parasite.
Who will catch the parasites
According to the Decree, tax authorities will search, track and collect money from parasites. The tax will check the expenses and incomes of citizens and look for the unemployed. By the way, if you admit to the tax office that you are a parasite before July 1, 2016, they will make a 10% tax discount.
What to do when you receive a notification that you are a parasite?
You have 30 days to prove that you are not a parasite. Then the tax office will check your documents for another 30 days. During this period, the tax authorities suspend the collection of the fee. And then he decides to take a fee from you, reduce it or not take anything at all.
When to pay tax
Until November 15 of the next year (for example, for 2015 you will need to pay tax until November 15, 2016)
How can a parasite be punished
For non-payment of the fee or incomplete payment will be fined - from 2 to 4 basic units (from 360 thousand to 720 thousand rubles). Administrative arrest is also envisaged. In this case, you will definitely be sent to community service. And you don't have to pay taxes.
It became known who will receive the lists of Belarusian "parasites"
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On April 2, 2015, according to the order of the President of Belarus Lukashenko, a law came into force that it is possible to introduce a basic decree on the prevention of social dependency, or parasitism in other words.
He introduced the right to collect (contract), which amounts to 4.2 million rubles, it can be paid for some time, there is no discount. Everyone who falls into this category must pay it, payment is made to the tax service. You have to pay a large or small contribution, but every parasite is obliged to do this.
First there is a warning, and then a collection, because for a person the main thing is employment. The amount of taxation is provided for by law, in 2018 new laws may be worked out.
Tax on parasitism in Belarus 2018 who will pay?
The Belarusian who did not work more than 183 days a year will pay. The list of exceptions includes minors, disabled people, pensioners, students or those citizens who have left Belarus for more than 183 days. It is not known when the country will be exempted from the tax, as long as it falls into the number of countries in whose territories the payment of the tax on parasitism is distributed.
Latest news
The Chairman of the Constitutional Court of Belarus was informed that the implementation of the “decree on parasitism” does not violate the Constitution. Accepting the tax on parasitism in Belarus 2018, the latest news says that the adoption of the decree leads to changes in the code. Miklashevich said that unemployment was minimized due to the real opportunity to work. The fee will be 4.2 million rubles, each parasite must pay. You can read more in the news. Also, a video about the tax was filmed with the representative of Gavara, Elena Linkevich.
Which countries have or do not have tax?
Everyone is interested in which countries have a tax on parasitism except for Belarus and the USSR? There is no practice of paying the fee in the world, non-working citizens will not pay. For example, in Kazakhstan, Ukraine, the Russian Federation and outside the CIS there is no such law adopted. They are exempt from this fee. Each country, Russia independently organizes people so that they can work. The boss gives a choice, and the person himself decides what kind of work suits him.
Tax on parasitism in Belarus 2018 canceled
While the due collection from non-working residents will not be canceled. Information was received from the relevant ministry that many citizens admitted that they were on someone else's payroll. Over 100 residents have been able to pay the fee since January 1st. Cancellation has not yet been scheduled.
Who will not pay tax for parasitism?
- minors (child under 18);
- pensioners;
- disabled people;
- a housewife;
- incompetent;
- artisans;
- a citizen who arrived in Belarus after March 31;
- citizens who left the territory of Belarus, that is, they stayed in it for less than 183 days;
- citizens who have paid all taxes in full (20 base units);
- working under contracts;
- members of creative unions;
- Social worker;
- serving for over six months.
For mothers who look after children under 3 years old, the fee is not paid. Concerning housewives, the tax is also cancelled. You need to present documents to avoid or avoid paying the fee.
Tax on parasitism in Belarus 2018 who is exempt from the tax?
News in Brest "Charter 97": the tax on parasitism was canceled in Vitebsk. In the Vitebsk region, 38 Belarusians reported that they did not participate in financing the country's expenses. As a result, the amount amounted to 115.8 million rubles, of which, according to the latest news, 18.4 million rubles were paid. More details can be read in the news about who pays where and who is exempt.
Punishment for non-payment
If citizens did not have time to pay or did not fully pay the tax on parasitism, then they introduced a fine of 2 to 4 basic units or administrative arrest. During it, a person is necessarily involved in the performance of useful work for the public.
The list of objects and the type of work is approved by local legislative bodies. Sometimes a petition filed can slow down the payment term, the detailed text and where to file it can be found on the forum.
Tax on parasitism in Belarus 2018 canceled or not
Taxation for 2018 has not been canceled, as of January 1, 420 people admitted to parasitism and paid the fee. By the first of October, a base will be created, according to which to calculate all those who did not participate in the financing of government spending and confessed to it. Everything must be paid by November 1st. If any resident ignores the notice, pays 4 base rates or will be administratively arrested for 15 days.
Should villagers be paid?
Rural residents are exempt from paying, in their area they introduced such an exemption as paying a tax on parasitism. This category of the population must necessarily engage in agro-ecotourism, a person must be officially registered as a farmer. Belarus protects this category from splat. If a person is not engaged in agro-ecotourism, then he is taxed, unlike other rural residents. They introduce special clarifications and introduce deadlines for paying taxes.
How to bypass the fee: latest news?
It is quite difficult to bypass the payment for parasitism, even renting an apartment does not exempt you from paying the dependency tax. If a person is a freelancer, this is also not an indicator, it all depends on how much was paid to the state. The base payment may not be made if the person joins the military. The next method of bypassing the payment is to buy a house in the village and register it as an agricultural estate, you can also officially become a farmer. In addition, you can become a writer and go abroad for 6 months. In such cases, the state budget will be raised by others.