Taxes in Belarus, Taxation in Belarus, tax system in Belarus
The tax system of the Republic of Belarus is quite dynamic and constantly evolving to optimize the relationship between taxpayers and the state.
The contemporary tax systems of the Republic of Belarus Provides for payment of Taxes by natural and artificial persons. Today's tax system of the Republic of Belarus provides for the payment of taxes by individuals and artificial.
Legal Entities in the Republic of Belarus pay: the excise tax, the value-added tax, the extraordinary tax for Liquidation of the Consequences of the Catastrophe at the Chernobyl NPP, the tax for the use of natural resources (ecological tax), payments for Land, the state duty, the fee for the use of general-use motor roads, the tax for transit across the territory of Reserves and National Parks, the tax on immovable property, the income tax, the tax on dividends, and make other Deductions it funds. Legal entities in the Republic of Belarus to pay: the excise tax, value-added tax, special tax to eliminate the consequences of the Chernobyl disaster in a nuclear power plant, the tax for the use of natural resources (eco-tax), payments for land, the obligation to state charges for general use road vehicles, the tax for transit through the national parks and reserves, property tax, income tax, tax on dividends and make other deductions to the funds.
Individual Entrepreneurs pay: the income tax, the value-added tax, the excise tax, the ecological tax, Deductions Into the Social Protection Fund for the Population and the fund it is the Employment Assistance as well as other Taxes in Conformity with the current legislation. Individual entrepreneurs pay: income tax, VAT, excise tax, environmental tax deductions in Social Fund and the civil protection assistance fund for employment, as well as other taxes in accordance with applicable law.
Natural persons in the Republic of Belarus pay: the income tax, Deduction to the social protection fund for the POPULATION, the tax on immovable property, the land tax and other payments. Individuals in the Republic of Belarus to pay: income tax deduction of Social Fund for civil protection, property tax, property tax and other charges.
Taxation of business enterprises Taxation
According to the tax legislation of the Republic of Belarus in 2001 legal Entities, Including enterprises with foreign investment, as well as foreign legal Entities Conducting Economic activities in the territory of the Republic of Belarus are That taxpayers are to pay the Following Taxes, duties and Deductions. In accordance with the tax laws of the Republic of Belarus in 2001, legal entities, including enterprises with foreign investment and foreign corporation doing business in the territory of the Republic of Belarus are the taxpayers who are to pay the following taxes, duties and deductions.
Tax on profits - the rate of 30% from the profit was ESTABLISHED by the Law of the Republic of Belarus "On Taxes On Incomes And Profits." Tax on profits - 30% rate of profit has been established under the Law of the Republic of Belarus "On Taxes on income and profits."
The value-added tax is Collected from Turnover from sale of commodities (work or services) in the territory of the Republic of Belarus in Conformity with the Law of the Republic of Belarus "On Value-Added Tax" at the rates of 20% 10% (According to the list of food products and children's products) and 0% (when products are EXPORTED). Value added tax collected from sales turnover of goods (works or services) in the territory of the Republic of Belarus, in accordance with the Law of the Republic of Belarus "On Value Added Tax", at the rate of 20%, 10% (according to a list of food products and products for children ) and 0% (the export of products). The zero rate is applied to export of transport services, construction and operations on processing of raw material Imported into the country in exchange of finished products. Zero rate applies to exports of transport services, construction and operations for the processing of raw materials imported into the country in exchange of finished products. The zero rate is applied Also the export of commodities to foreign countries other Than the CIS countries, Baltic States and states with Comma Agreements have been made regulating issues of collection of Indirect Taxes According to the principle of the country of destination. Zero rate is also used to export goods to other countries other than CIS countries, Baltic countries and countries with which agreements have been made governing the collection of indirect taxes in accordance with the principle of country of destination.
The rate of 20% is applied to Turnover on sales of commodities from the Republic of Belarus: the Georgia, Russia and Turkmenistan. Rate of 20% compared to the turnover from the sale of goods from the Republic of Belarus: in Georgia, Russia and Turkmenistan.
Excise. Duties. In Conformity with the Law of the Republic of Belarus "On Excise" (with due account of Amendments and additions) the excise payers are legal Entities: manufacturing excisable commodities; Importing excisable commodities into the customs territory of the Republic of Belarus and / or selling excisable commodities Imported into the customs territory of the Republic of Belarus. According to the Law of the Republic of Belarus "On taxes," (with due regard for changes and additions) excise taxpayers are legal entities: the production of excisable goods, the importation of goods subject to excise duty into the customs territory of the Republic of Belarus and / or sale of excise duty on goods imported into the customs territory of the Republic of Belarus.
As regards excisable commodities made from raw material Imported to the Republic of Belarus in exchange of finished products, the excise payers are enterprises manufacturing dry commodities (raw material processing). The list of excisable commodities and the excise rates are ESTABLISHED by the Government of the Republic of Belarus. In respect of excisable goods from raw materials imported into the Republic of Belarus in exchange for finished goods, tax payers are companies manufacturing such products (processing of raw materials). Goods subject to excise duty and excise duty rates are set by the Government of the Republic of Belarus. The list of excisable commodities includes alcoholic, tobacco, jewelry and fur products as well as automobiles and oil products. The list of excisable goods include alcohol, tobacco, jewelry and fur products, as well as cars and petroleum products.
Alcohol, alcohol-containing juice realized for the production of wine, vodka colored liquid, vinegar dietary alcohol as well as raw alcohol rectification for strong drinks, soft drinks and Medicines are not taxed with excise if the enterprises of the Republic have the right to Produce Them. , Alcohol-containing juice implemented in the production of wine, vodka colored liquid, alcohol, vinegar diet, as well as for correction of raw alcohol drinks, beverages and medicines, are not subject to the excise tax, if the market of the Republic has the right to manufacture them.
Excise is not paid on Imported crude oil into the territory of Belarus. Excise duty is not paid in oil imported into the territory of Belarus.
Commodities That Are Not Taxable are designed for production and Purposes Imported by artificial persons into the territory of the Republic of Belarus to Comma Contracts for payment are made at the Expense of foreign credits given against GUARANTEE of the Government of the Republic of Belarus. Goods are not taxable, that are intended for industry and imported by legal entities on the territory of the Republic of Belarus on the basis of contracts for which payments are made at the expense of foreign credits given guarantees of the Republic of Belarus.
The tax on immovable property. Property tax. The Annual rate of the tax on immovable property is ESTABLISHED at 1%. Property tax rate was set at 1%. It is applied to the residual cost of the fixed and production of non-production assets. Applications for the remaining fixed costs of production and non-productive assets.
The land tax is mandatory for all Landowners, land users, Including Land leasers and Landowners. The land tax is compulsory for all landowners, land users, including buying land and landowners.
The land tax is imposed on the Following lands: property tax is imposed on the following countries:
agricultural lands, agricultural land,
lands of centers of Population, land population centers,
Land Belonging to industry, transport, communication and defense facilities and lands of other usage, land belonging to the industrial, transport, communications and defense and the use of other areas,
lands of the forestry fund, forest fund lands,
lands of the water fund. ziemie funduszu of water.
The size of the land tax is Determined depending on the quality and location of the land lot and does not depend on the results of Economic activities of the landowner or land user. The size of the property tax is fixed according to the quality and location of the lot of land and not depend on the business performance of the land owner or user. The size of the land tax on agricultural land is Determined According to the Land Cadastre assessment (a special table is used to Determine the tax). The size of the property tax on agricultural land is determined on the basis of land cadastre (a special table is used to determine the tax).
The ecological tax. Eco-tax. The ecological tax is imposed on Discharge (release) of contaminants into the environment as well as on the volume of Extracted natural resources and the volume of processed oil and oil products. Ecological tax is imposed on the discharge (release) of pollutants into the environment as well as the size of the natural resources extracted and processed in quantities of crude oil and petroleum products.
The extraordinary mandatory Deductions and tax into the state Employment fund are to be paid to legal Entities at 5% of the Wages fund as a single fee. Extraordinary taxes and mandatory deductions for state employment fund paid by legal entities at the level of 5% of the fund pay for one fee.
Deductions to the social protection fund of the POPULATION constitute up to 35% of the Wages Fund. Deductions from the social fund, the protection of the population is 35% of the wage bill.
The tax on incomes it to be paid by Credit and Financial Institutions and insurance at the rate of 30% to other legal Entities on incomes from stock Transactions - at the rate of 40%. Income tax is payable by credit institutions and financial and insurance in the amount of 30% by other legal persons, the income from the transaction time - of 40%.
The tax on sale of automotive fuel is ESTABLISHED that the Law of the Republic of Belarus "On The Budget Of The Republic Of Belarus For 2001" in the amount of 20% of the cost of automotive fuel sold. Tax on the sale of automotive fuel is determined based on the Law of the Republic of Belarus "On budget of the Republic of Belarus for 2001" 20% cost of sales of automotive fuel.
Local Taxes and Duties. Local taxes and charges. In Conformity with the Law of the Republic of Belarus "On The Budget Of The Republic Of Belarus For 2001" The tax rates are to be ESTABLISHED to local Councils of Deputies in the Amounts not exceeding: According to the Law of the Republic of Belarus "On budget of the Republic of Belarus for 2001 " tax rates are set by local councils of deputies in the amount not exceeding:
On the tax on sale of commodities in the retail trade network - 5% from the revenues obtained from sale of commodities (work or services); the sales tax on goods retail chains - 5% on income from the sale of goods (work or services);
It targeted advertising fees and the tax - 5% from the profit (income) Remaining at disposal of the legal entity (together with the targeted Mentioned fees and tax); oriented levies and tax on advertising - 5% of the profit (income) stay available to the legal person (including those fees and tax-oriented);
on fees for the making (purchase) of wild plants (Their parts), mushrooms, technical and Medicinal VEGETATION raw materials - 5% from the cost of the dry volume of making Calculated from the average purchase price for this Relevant products in the region; and for the resort fee - 3% from the cost of the resort services. on fees for the performance of (purchase) of wild plants (parts), mushrooms, medicinal plants and technical raw materials - 5% of the volume of such costs shall be calculated at the average purchase price of the products in the region, and resort fee - 3% of the cost of services center.
The tax economy to the stabilization fund is Collected at the rate of 2.5% of the revenues Received from the sales of commodities, work or services. Tax to fund the stabilization of the economy are collected in 2.5% of the revenues received from the sale of goods, works or services.
The tax to the fund for support of agricultural Producers is paid at the rate of 2% from the revenues (gross income) obtained from the sale of commodities, work or services. Tax into a fund to support farmers are paid at 2% of income (gross) from the sale of goods, works or services.
Taxation of enterprises with foreign Investments Taxation of enterprises with foreign investments
Investments with foreign enterprises are to pay Taxes, duties and Deductions in Conformity with the Legislative acts of the Republic of Belarus and as Provided for by the Law of the Republic of Belarus "On Foreign Investments In The Territory Of The Republic Of Belarus" and other legislation of the Republic of Belarus. Enterprises with foreign investments are to pay taxes, fees and deductions in accordance with the laws of the Republic of Belarus and in accordance with the law of the Republic of Belarus "On Foreign Investment In the territory of the Republic of Belarus" and other legislation of the Republic of Belarus. Privileges, Except for the general privileges, a cover of foreign and joint enterprises When They Are aimed at Creating a favourable investment climate in the country. Privileges, with the exception of general privileges include foreign and joint ventures, when they have to create a favorable investment climate in the country.
Enterprises With The Share Of A foreign investor over 30% have a Number of on Taxation privileges. Enterprises with the participation of foreign investors over 30% has many privileges on taxation.
Privileges on the tax on profits Powers income tax
The tax SHALL NOT be Collected During three years from the time, When the profit is declared, Including The First Profitable Year, from profits of enterprises with foreign investment When the share of the foreign investor in the Authorised capital is over 30%, When dry Is Received profits from sale of products (work or services) of Their Own manufacture, Except for trade and trade and purchase activities. Tax is not levied within three years from the time when earnings are reported, including the first profitable year, the profits of enterprises with foreign investment if the foreign investor's share capital is over 30%, if such receipt of income from the sale of products (work or services) of own production, with the exception of trade and business and buying.
The right to this privilege May Be exercised by the enterprise When It Received from the Chamber of Commerce and Industry of the Republic of Belarus the document confirming That These products (work or services) are products (work or services) of Their Own manufacture and f Each participant has Formed, During the year from the date of registration of the Authorised capital, at least 50% of the amount stipulated by the documents of foundation and 100% before two years expire from the time of registration. The right to this privilege can use the company when he received the Chamber of Commerce and Industry of the Republic of Belarus evidence that these products (work or services) are products (work or services) of own production, and if each participant is established within one year registered capital of at least 50% of the amount specified in the documents of the foundation and 100% before the expiry of two years from the date of registration.
If enterprises with foreign investment manufacture products That are very important for the Republic, then the Government of the Republic of Belarus has the right, According to the letter to set it, it Reduce the tax rate on profits up to 50% for another period up to three years. If companies with foreign investment in manufacturing products that are very important for the Commonwealth, and the Government of the Republic of Belarus has the right, in accordance with the list set out in it, in order to reduce the rate of profit tax to 50% for a further period of three years. However, if an enterprise with foreign investment is liquidated During the period of tax holidays or During three years after the Completion of the period of tax holiday, then the enterprise is to pay the tax on profits for this period When It had tax holiday. However, if an entity with foreign investment has been liquidated during the period of tax holidays or during the three years following the end of tax holidays, this company is to pay profit tax in this period, when he had tax holidays.
An enterprise with foreign investment has the right to form its reserve fund to balance Reducing the profits to the amount of Deductions into the reserve (insurance) fund in the Amounts Established in its foundation documents, but not by More Than 25% of the actual Formed Authorised capital. Companies with foreign investment have the right to form the reserve fund balance by reducing the profits of the amount of deductions in the reserve (insurance) fund amounts determined by the foundation documents, but not more than 25% of the actual form of share capital.
Taxable profits of joint and foreign enterprises is to be Reduced by the amount of the profit used for financing capital purpose Investments for production and housing construction as well as for repay of banks' credits and used it Received These purposes. Taxable income and joint ventures abroad is to be reduced by the amount of earnings used to finance capital investments for production and housing, as well as the return of the "bank credits received and used for these purposes.
Privileges On mandatory sale of currency Permissions compulsory sale of currency
Enterprises with foreign investment with the share of the foreign investor exceeding 30% of Their Authorised capital, When They receive currency revenues from the sale of products (work or services) of Their Own, are not mandatory to make sale of These revenues in currency was provided by They Observe The Conditions stipulated by the legislation. Foreign investment enterprises with foreign investor exceeds 30% of the capital, after receiving money from the proceeds from the sale of products (work or services) of own, are not mandatory, that the sale of such income in the currency, provided that does not comply with the conditions specified in the regulations.
Privileges on customs fees and the value-added tax privileges on customs duties and value added tax
When property in Imported for the Authorised capital, the part owned by the foreign partner is not liable to customs fees and the value-added tax was provided by this property: If the property is imported into the authorized capital, some owned by foreign partner is not obliged to charge Customs and VAT, provided that the property:
makes part of the production assets, makes that part of productive assets;
is not liable to excise, not excise duty;
Imported Is Within The Time Periods ESTABLISHED that the documents of foundation When the Authorised Capital was Formed. is imported dates fixed by the foundation documents, when capital was created.
In case of Imported meeting of the Authorised share capital of the enterprise Loses the privileges. In case of sale of imported capital firms involved lose privileges. The customs fees and the value-added tax are Collected According to the general procedure. Customs duties, and duty VAT are collected under general procedure.
Foreign Legal Entities That Are Not Conducting activities ion the Republic of Belarus through the permanent Obtaining Representation and incomes from sources in the Republic of Belarus and are resident of the country Shall pay the tax at the rates: Foreign legal entities which are non-ion Republic of Belarus through the permanent representation and acquisition of income from sources in the Republic of Belarus and a resident of that country is obliged to pay the tax at the rates:
dividends - at the 15% rate, dividend - at 15% rate;
Royalty - at the 15% rate; royalties - a 15% rate;
licenses - at the 15% rate; licenses - 15% rate;
incomes from Debts of any kind, in Particular Bonds (except for state bonds), bills, loans (Deposits, credits, use of resources Temporarily free on accounts of the banks in the Republic of Belarus) - at the 10% rate, income from all kinds of debts, particularly bonds (except for state bonds), bills, loans (deposits, loans, use of temporary free funds in the accounts of banks in the Republic of Belarus) - at 10%;
freight fees in connection with the international carriage - at the 6% rate, the freight charges for international transport - 6% rate;
incomes from sale of commodities at Exhibitions and fairs - at the 10% rate, the revenue from the sale of goods at trade fairs and exhibitions - at 10%;
other incomes - at the 15% rate. Other income - 15% rate.
The above tax rates are applied if is not Otherwise Mentioned in Agreements on avoidance of double Taxation. Above tax rates are used if it is otherwise not mentioned in the agreements on avoidance of double taxation.
As for 1/1/2001, the Republic of Belarus applied Agreements on avoidance of double Taxation and made with Poland, Bulgaria, Sweden, India, Ukraine, Kyrgyzstan, Yugoslavia, Kazakhstan, Cyprus, Netherlands, Egypt, Russia, Switzerland, Uzbekistan, Tajikistan, Belgium and Slovakia. As for the 1/1/2001, the Republic of Belarus application of agreements to avoid double taxation with Poland, Bulgaria, Sweden, Poland, Ukraine, Kyrgyzstan, Yugoslavia, Kazakhstan, Cyprus, Netherlands, Egypt, Russia, Switzerland, Uzbekistan, Tajikistan, Belgium and Slovakia .
Along with new Agreements made by the Republic of Belarus, other Agreements are made Earlier applied to the USSR with other states. With the new agreements made by the Republic of Belarus, the other agreement shall apply in advance by the Soviet Union from other countries. However, as new Agreements made by the Republic of Belarus come into force, the Agreements made by the USSR with the respective country Become invalid. However, as new agreements made by the Republic of Belarus will enter into the agreements concluded by the USSR of the country have become null and void.
Taxation of natural persons Taxation of individuals
In Conformity with the Law of the Republic of Belarus "On Income Tax From Natural persons: the income tax is paid by Citizens of the Republic of Belarus, foreign Citizens and Stateless persons. According to the Law of the Republic of Belarus" on income tax from individuals: Income tax is paid by citizens of the Republic of Belarus, foreign nationals and stateless persons.
This tax is Collected by the progressive scale from the amount of taxable income Received During the calendar year, is Calculated and exacted by incrementing monthly total from the beginning of the year that enterprises Paying the incomes of natural persons depending on the amount of dry incomes According To The Differentiated rates in 1995 is 30%. This tax is levied by a progressive scale from the amount of taxable income received in calendar year is calculated and required by the increment of the monthly total since the beginning of the company, asking for personal income, depending on the amount of revenue at different rates from 95 to 30%. Foreign and stateless persons without permanent residence in the country pay the 20% tax on incomes from sources Received in Belarus (except for incomes from providing services hired.) Foreign nationals and stateless persons without permanent residence in the country pay 20% tax on income from sources in Belarus (with the exception of revenue from services hired.)
Incomes obtained by Belarusian Citizens Abroad and to stateless persons and foreign Citizens who stay permanently in the territory of the Republic are included into incomes liable to Taxation in the Republic of Belarus. Income earned abroad by citizens of Belarus and foreign citizens and stateless persons who reside permanently in the territory of the Republic are covered by the revenues of the Republic of Belarus is taxed in. However, for the purpose of Exclusion of Double Taxation and the Amounts of income tax paid Abroad, Provided It Is Confirmed Relevant documents that, we are Counted When income tax is to be paid in the Republic of Belarus. However, in order to exclude double taxation of income tax paid abroad, provided that confirmed by relevant documents, what counts is the income tax when it has to be paid in the Republic of Belarus.
On Completion of the calendar year of natural persons who have obtained incomes from Several sources are obliged to submit a tax Authorities of the Republic of Belarus and the declaration on the Annual total income for the year not later Than the 1st of March (and before the declaration Detailed The 15th of April). At the end of the calendar year, individuals who received income from several sources, are required to submit to the tax authorities of the Republic of Belarus to the Declaration on the total annual income of the year not later than March 1 (for details, and make a statement before April 15).