Implementation of changes and additions made in the tax law in 2008.

The laws of the Republic of Belarus "On budget of the Republic of Belarus for 2008", "On making amendments and supplements to some laws of the Republic of Belarus and the invalidity of some legislative acts of the Republic of Belarus and their specific provisions concerning the taxation" and "On amendments and additions to the some of the laws of the Republic of Belarus concerning the payment of state taxes "were implemented measures to further simplify the calculation and payment of tax payments and decrease the tax burden and improving tax legislation of the Republic of Belarus, prepared by a working group to draft proposals for simplifying the tax system of the Republic of Belarus established the Council of Ministers Republic of Belarus of June 12, 2006 № 741.
From 1 January 2008 were repealed 5 mandatory payments to the budget of the state fee includes licensing and registration fees, previously operated as separate tax payments.
Abolition of taxes on highway users, 3 local collection (for the implementation of trade in the relevant administrative-territorial entities for the implementation of construction projects on the territory of the relevant administrative-territorial entities, for placement of outdoor advertising in foreign languages, as well as registered trademarks (service marks ) in foreign languages) and contributions to the state targeted budgetary fund of construction science Minstroyarchitecture.
In order to reduce the number of legal acts in the sphere of taxation on Jan. 21, 2008 Decree of the President of the Republic of Belarus № 27 "On Amendments to Some Decrees of the President of the Republic of Belarus on matters of taxation."
Preparation of normative legal acts aimed at further simplifying the tax system and improvement of tax legislation of the Republic of Belarus.
To encourage economic development of regions of Belarus and foreign investment adopted by Decree of the President of the Republic of Belarus of 28 January 2008 number 1 "On stimulation of production and sale of goods (works, services). The decree provides for a commercial organization with foreign investment, and without such investment, created April 1, 2008, with location in small towns with activities at these locations, the release of five years from the date of their creation of calculus and payment of income tax collection in the national fund for support of agricultural producers, food and agrarian science in terms of the sale of goods (works, services) of own production, as well as other taxes and charges, except to be paid when importing goods into the customs territory of the Republic of Belarus VAT, land tax and other tax payments paid in single cases.
Being placed under the customs regime of free circulation exempt from import customs duties and value added tax on manufacturing equipment, components and spare parts are imported into the customs territory of the Republic of Belarus as a contribution to the authorized capital of commercial organizations with foreign investments.
In order to facilitate the calculations with the budget adopted by the Presidential Decree of March 6, 2008 № 145 "On some issues of taxes, fees, rents and submission of tax declarations (calculations), which established the quarterly period payment of land tax, rents for the land under public ownership, the tax for the use of natural resources (ecology tax) and property tax.
March 20, 2008 the Presidential Decree number 5 "On making amendments and additions to the Decree of the President of the Republic of Belarus of December 23, 1999 № 43" was adopted, ensuring a reduction in the tax rate on income from securities transactions from 40 to 24 percent and exemption from income taxation of businesses and individuals, derived from transactions in corporate bonds issued in the period from 1 January 2008 to January 1, 2013
In order to further develop agricultural ecotourism and provide employment in small towns Decree of the President of the Republic of Belarus of March 27, 2008 № 185 "On some issues of implementation in the field of agricultural ecotourism. Decree determined to implement the provision of services in the field of agricultural ecotourism, not only in rural but also in small towns, and established measures of administrative responsibility for non-actors agroecotourism order of service activities in the field of agricultural ecotourism. The provisions of this Ordinance shall take effect from 3 October 2008.
August 12, 2008 adopted by the Decree of the President of the Republic of Belarus № 17 "On Making Amendments and Addenda to the decrees of the President of the Republic of Belarus of December 20, 2007 number 9 and on January 28, 2008 number 1".
Contributed to the Decree of the President of the Republic of Belarus of December 20, 2007 № 9 changes include the possibility of using data assigned the President's decree about taxation in the implementation of activities for the production of goods (works, services) in rural areas, not only in rural areas and the exclusion restrictions on its use in such activities while on the other territory.
Changes to the Decree of the President of the Republic of Belarus of 28 January 2008 number 1, include the possibility of using data assigned the President's decree about the taxation of commercial organizations as foreign investment, and without such investment, created from 1 April 2008, with location and carrying out activities on the territory of the Republic of Belarus, except for settlements with a population of over 50 thousand people according to the list approved by the Council of Ministers in consultation with the President of the Republic of Belarus.
As part of a working group to prepare proposals for simplification of the tax system of the Republic of Belarus established the Council of Ministers of the Republic of Belarus of June 12, 2006 number 741, was provided with the development of proposals to further simplify the calculation and payment of tax payments and decrease the tax burden and improving tax legislation of the Republic of Belarus.
Develop a working group proposals were implemented in the laws of the Republic of Belarus "On Republican Budget for 2009" and "On Amendments and Supplements to Some Laws of the Republic of Belarus on matters of taxation.
Thus, since January 1, 2009 reduced tax rate in the national fund for support of agricultural producers, food and agricultural science from 2 to 1 per cent of the proceeds from the sale of goods (works, services) from the object of taxation on real estate is excluded active part of the main productive assets, set uniform rates of local taxes on sales of goods in retail trade and local services tax of 5 per cent, as well as reduced from 5 percent to 3 percent tax on purchase of motor vehicles.
These activities will allow to January 1, 2009 to reduce the tax burden on 1.3% of GDP and leave at the disposal of Belarusian economic entities more than $ 2 trillion. rubles.
The Law of the Republic of Belarus "On amending some laws of the Republic of Belarus on the issues of taxation has also ensured the implementation of a set of measures to further simplify the tax system of the Republic of Belarus and the improvement of the practical conditions of application-specific taxes and fees.
As the land tax levy of land tax is set arbitrarily by land occupation (except agricultural lands), ten times, given the seasonal nature of gardening partnerships, established for them one time payment of land tax, no later than 22 August of the calendar year.
On value added tax eased tax tenure and unused property, eliminating the need for taxpayers filing corrected tax returns (payments) for past tax years.
Income tax in the general system of taxation including income of legal entities from the sale (redemption) of the securities; repealed for tax purposes rationing audit costs and training costs, identified in the current tax period the amount of profit (loss) of previous fiscal periods will be considered for taxation purposes in a tax return this month, introduced the payment of tax on profit institutions providing vocational and specialized secondary education, based on actual performance for the year, the amount of excess revenues over expenditures.
To simplify the procedure of taxation of income of citizens and reducing the tax burden on them from January 1, 2009 on income tax on individuals was introduced linear (uniform) rate of 12 percent and increase the standard tax deduction for each employee with up to 35.0 thousand rubles 250,0 thousand rubles in respect of income of not more than 1500.0 thousand rubles a month.
In respect of income of individual entrepreneurs set linear (uniform) rate of 15 percent.
Established a monthly calculation of taxable income and tax deductions, thereby abolish the need for information on the extent accrued income and tax withholding by changing over the years the place of work (service learning) and significantly reduced the scope of the declaration. A new social tax deduction of up to 2 base units a month for payment of premiums under contracts of voluntary life insurance and additional pension, voluntary insurance for medical expenses.
From the objects of taxation state duty excluded issuance of a duplicate notice of assignment of the accounting number of the payer to open bank accounts in connection with the cancellation procedures for issuing a duplicate of such contributors as well as authorization to extend the timing of cash or goods, works and services for foreign economic operations .
Changes in the general part of the Tax Code of the Republic of Belarus provides for the filing of tax returns in the form of an electronic document, as well as a simplified procedure for registration in tax bodies of individual organizations and individuals.