In September and October, 3 important decrees were signed in Belarus - No. 337, No. 365, No. 376 - which simplified the rules for business. REVERA lawyer Ekaterina Popova commented for TUT.BY what exactly has changed.

September 19 was signed Decree No. 337 on the regulation of activities individuals. He added more than 10 types of activities that individuals can engage in without registering an individual entrepreneur, but at the same time paying a single tax at fixed rates.
The most popular activities are sales in the confectionery and bakery products home-made, renting apartments and cottages to other individuals for up to 15 days, interior design and clothing, website development, computer repair, furniture repair and upholstery, firewood chopping, hairdressing, cosmetic services, manicure and pedicure. Many of the listed activities were already subject to the payment of a single tax, but only individual entrepreneurs could engage in them. With the transfer of such types of activity to the category “without registration of individual entrepreneurs”, the decree simultaneously reduced the single tax rates.

It is important to remember that the decree refers to a situation where an individual provides a service to another individual for his personal consumption. Therefore, those who work with legal entities and individual entrepreneurs will still need the status of an individual entrepreneur.

There are no other disadvantages in paying a single tax: you do not need to pay income tax and VAT, deductions to the Social Security Fund too (but you can voluntarily), use cash equipment and issue a check upon receipt Money not necessary. For the parasitism tax - if an individual pays a single tax in the amount of at least 20 basic units (460 rubles) per year, then you do not need to pay a fee to finance government spending (an exception is other cases of exemption from paying this fee, for example, if one of the parents is raising a child under the age of 7 who does not receive preschool education).

October 9 signed Decree No. 365 on the development of agroecotourism, which also allows some individuals to receive income without registering an IP. Most of the provisions of the decree will come into force in January 2018.

Agri-ecotourism has been regulated by law for quite a long time. To simplify, it is understood as the recreation of Belarusians and foreign citizens in rural areas and small towns (with up to 20 thousand inhabitants). Income from the provision of services to vacationers within the framework of agro-tourism is received either by local residents or agricultural organizations.

Individuals can engage in agro-ecotourism without registering an individual entrepreneur. Before starting the activity, it is enough to pay a special fee equal to 1 base unit (today it is 23 BYN) in calendar year, and notify the local executive committee.

The signed decree brings two major improvements for rural residents involved in agro-ecotourism.

Firstly, the list of individuals who can deal with it has been expanded. If earlier this right was only for rural residents who run subsidiary farms on the respective land plots, now rural residents who lead Agriculture on sites whose intended purpose is the construction and maintenance of residential buildings.

Secondly, it is now possible to provide more services within agri-ecotourism. These services have been added:

• holding presentations, anniversaries, banquets;
• provision of services of baths, saunas and showers;
• riding animals, with the exception of wild ones, and horse-drawn transport;
• providing equipment for sports and recreation;
• transport services for agroecotourists.

According to the new decree, the list of services that a person can provide as part of rural ecotourism is closed. This means that all other services that are not named in the decree will not fall under the scope of agri-ecotourism and will be considered entrepreneurial activity in the usual sense of such activity. Accordingly, in order to provide the services named in the decree, a person will need to register an individual entrepreneur or create a company (unless, of course, the type of service is not subject to a single tax, for example).

Until the new document comes into force, another decree on the development of agro-ecotourism in Belarus is in force - the list of services in it is open. That is, in fact, any service related to the reception, accommodation, transport and other services for agroecotourists can be taken for agroecotourism.

On October 16, Decree No. 376 was signed on measures to improve control (surveillance) activities. His b about The rest will come into force on January 1, 2018. The purpose of the decree is to change the logic of appointment and conduct of inspections. Instead of scheduled inspections, selective inspections will be carried out if there is a reason for this: a high risk of committing offenses that cannot be detected without an inspection. Other major changes are as follows:

1. An audit of tax compliance can only be carried out for the previous 5 years. For comparison, at present, the period for checking the payment of taxes is not limited by law. But there are exceptions to the “rule of 5 years”, for example, in a criminal case, a company can still be checked for a longer period.

2. As part of the audit of one company, a counter audit of its counterparties may begin. If any violations have been established, the decree prohibits the automatic application of liability measures to counterparties. To do this, you need to assign a separate check specifically for them.

3. A list of gross violations during inspections has been established, for which inspectors will be held administratively liable. This will be done if the verifier:

• appointed an inspection without reason;
• exceeded deadlines conducting an audit;
• checked the requirements of the legislation that are not related to its competence;
• demanded from the auditee to submit documents or information that are not related to the audit issues;
• did not make an entry in the check book;
• did not provide the audited act (certificate) of the audit within the established time limits.

4. Companies will be able to decide for themselves whether to suspend activities if during the inspection violations of the law were found that threaten national security, harm the life and health of the population, environment. The inspector has the right only to propose to suspend the activity until the violations are eliminated. Forcibly suspending the activity of the person being checked is possible only through the court. Inspectors still have the right to suspend the production or sale of goods, operation Vehicle for a certain period, but it can also be extended only through the court.

5. As before, one of the grounds for conducting an unscheduled inspection is the order of the criminal prosecution body. But according to the new decree, such a check is possible only in a criminal case that has already been initiated.

So, from the indicated date, individuals will not have to register (maintain the status) of an individual entrepreneur when carrying out the following activities:

1) sale of bakery and confectionery products, finished culinary products. At the same time, such sale is allowed only in places designated for this (for example, outlets in markets, in trade pavilions, etc.);

2) providing other individuals with apartments, houses, cottages for short-term (no more than 15 days) residence. At the same time, only those residential premises that belong to individuals on the right of ownership can be rented out.

3) performance of works (rendering of services):

Interior design;

Graphic design, decoration (decoration) of cars or the interior of buildings (structures), premises or other places;

Modeling interior design items, textiles, furniture, clothing and footwear, items personal use and household products;

Repair of watches, shoes;

Repair, restoration, assembly of furniture;

Setting up musical instruments;

Sawing and chopping firewood;

Loading and unloading of goods;

Tailoring of clothes, hats, shoes from the customer's materials;

Finishing work, including masonry and repair of stoves and fireplaces;

Website development, installation (configuration) of computers and software, restoration, repair, maintenance of computers, training to work on them, repair and maintenance of peripheral equipment;

Providing hairdressing and beauty services, as well as manicure and pedicure services.

Individuals who decide to engage in one or more types of activities, the implementation of which is permitted without registering an individual entrepreneur, must simultaneously comply with the following conditions:

1) perform work (render services) independently without involving other persons under labor and (or) civil law contracts;

2) work only for personal, domestic and family needs of an individual.

To work with legal entities and (or) hire workers, you must register as an individual entrepreneur;

Before starting to engage in the chosen type of activity, an individual must send a written notification to the tax office at the place of registration.

AT written notice indicates:

What type (types) of activity the individual will be engaged in;

The period during which an individual is going to carry out this activity;

Location of activity.

When submitting a notification, you must present an identity document. If there is a right to benefits for the payment of a single tax (for example, a citizen - a pensioner), simultaneously with the notification, documents confirming the right to the benefit should be submitted to the tax authority.

It is possible to engage in permitted activities without opening an individual entrepreneur only if a single tax is paid. The tax payable shall be calculated by the tax authority on the basis of the notification received. When calculating a single tax, the tax authority proceeds from the tax base and tax rates established in the locality where the activity will be carried out.

Single tax rates are set monthly, i.е. in fact, such a tax is a monthly payment. The tax is calculated only for those months when the activity will be carried out. Tax rates differ by type of activity, as well as by the place of its implementation (regions, settlements). A citizen is obliged to pay a single tax before he begins to carry out the relevant type of activity.

Decree No. 337 has been signed in Belarus, the title of which brings a tear of emotion to many citizens: “On the regulation of the activities of individuals”. the main objective document - to expand the list of activities for which it is not necessary to register an individual entrepreneur. What the Belarusians expected from the document, and what they put on the September table, I will try to figure it out, all the more the question is of interest to Internet workers.

The meaning of the document

As you know, in the Republic of Belarus, the state is very reverent in supporting entrepreneurs. State care is manifested in the payment of a single tax before starting work and the mandatory contributions of individual entrepreneurs to the Social Security Fund. If you want to work in October, pay tax in September, open an individual entrepreneur, pay 36% of the minimum wage to the Social Security Fund, regardless of whether you work or not, have a profit or a loss. Kindness is there, but it's not about that.

Decree No. 337 expands the list of activities for which it is not necessary to open an individual entrepreneur - it is enough to pay a single tax. The self-employed do not have to pay contributions to the Social Security Fund until they are limited to a single tax.

Who will feel better

The list contains many vital activities for the country, we list the main ones:

1. Repair of shoes, alarm clocks and furniture,
2. wood splitting,
3. sewing pants,
4. oven masonry,
5. unloading and loading,
6. Design of rooms and sundresses,
7. Graphic design,
8. Repair of apartments,
9. Website development.

The lucky ones can now not register an individual entrepreneur, but pay a single tax with a clear conscience, forgetting about social contributions. In fact, they will pay everything that the rider pays, but will not earn their own pension. On one's own An individual cannot pay contributions to the SFZN.

It’s beautiful on paper, but if you look inside the decree, it takes you aback. For example, here are the requirements for a website developer:

1. Work only with Belarusian customers,
2. You can not involve either a designer or a programmer - everything is in one bottle,
3. You can not make websites for commercial activities.

Excuse me, is it possible to develop websites only for philanthropists from Belarus, who do not even plan to recoup the order? And if the customer puts on the site contextual advertising Is it a fine or hard labor? Can you mend all shoes or only politically correct Belarusian ones? I feel this way on all counts, because the building of the new decree is beautiful only from the facade.

Advantages and disadvantages

So, the advantages of decree No. 337:

1. Some citizens may come out of the shadows and not pay social contributions,
2. The state offered at least something,
3. From the side it looks beautiful.

Cons of the document:

1. They pay the same amount in taxes as a high-grossing peddler,
2. Pension in flight, experience does not go,
3. You cannot pay the FSZN on your own,
4. No sick days, no holidays
5. The self-employed is hanging on the hook - the decree is easy to cancel,
6. Very limited list of activities.

In fact the self-employed have only one obligation – to pay taxes. In return, the state does not give anything and does not promise anything - no soft loans for development, no work experience, no pension, no sick leave. In essence, Decree 337 gives temporary freedom from slavery in exchange for paying taxes. For all social programs self-employed for the state does not exist.

DECREE OF THE PRESIDENT OF THE REPUBLIC OF BELARUS

On the regulation of the activities of individuals

Changes and additions:

Decree of the President of the Republic of Belarus dated January 25, 2018 No. 29(National legal Internet portal of the Republic of Belarus, 26.01.2018, 1/17497)

In order to stimulate business activity, creating conditions for self-employment of citizens by expanding the list of activities that are not related to entrepreneurial activity, and the maximum involvement of the able-bodied population in economic activity:

1. Determine that:

1.1. entrepreneurial activities do not include those carried out by individuals, with the exception of foreign citizens and stateless persons temporarily staying and temporarily residing in the Republic of Belarus, independently without involving other individuals under labor and (or) civil law contracts the following types activities:

implementation on trading places in the markets and (or) in other places established by local executive and administrative bodies of bakery and confectionery products, finished culinary products manufactured by these individuals;

provision of residential premises, garden houses, dachas for short-term residence owned by an individual to other individuals;

carried out on the orders of citizens who purchase or use goods (works, services) exclusively for personal, household, family and other needs not related to entrepreneurial activities:

execution of works, provision of interior design services, graphic design, design (decoration) of cars, internal space of capital structures (buildings, structures), premises, other places, as well as modeling of interior design items, textiles, furniture, clothing and footwear, personal items and household products;

repair of watches, shoes;

repair and restoration, including reupholstery, of home furniture from customer's materials;

Furniture assembly;

tuning musical instruments;

sawing and chopping firewood, loading and unloading cargo;

production of clothing (including headwear) and footwear from customer's materials;

plastering, painting, glazing, flooring and wall cladding, wall papering, laying (repair) of stoves and fireplaces;

provision of services for the development of websites, installation (configuration) of computers and software, restoration of computers after a failure, repair, Maintenance computers and peripheral equipment, training in work on a personal computer;

hairdressing and beauty services, as well as manicure and pedicure services;

other types of activities provided for by Article 295 of the Tax Code of the Republic of Belarus;

1.2. individuals, when carrying out the types of activities specified in subparagraph 1.1 of this paragraph, pay a single tax with individual entrepreneurs and other individuals (hereinafter - the single tax) in the manner and terms established by Chapter 35 of the Tax Code of the Republic of Belarus;

1.3. the base rates of the single tax when carrying out the types of activities specified in subparagraph 1.1 of this paragraph are established for a month in the amounts determined by the regulatory legal acts of the President of the Republic of Belarus.

Regional and Minsk City Councils of Deputies set single tax rates for a month within its limits. base rates subject to the provisions of the first part of paragraph 2 of Article 298 of the Tax Code of the Republic of Belarus.

2. The Council of Ministers of the Republic of Belarus, within three months after the official publication of this Decree, shall ensure that the draft law providing for bringing Civil Code of the Republic of Belarus and the Tax Code of the Republic of Belarus in accordance with this Decree.

3. To the Regional and Minsk City Councils of Deputies within a month:

establish single tax rates in accordance with this Decree;

take other measures to implement this Decree.

4. This Decree shall enter into force in the following order:

subparagraph 1.3 of paragraph 1, paragraphs 2, 3 and this paragraph - after its official publication;

other provisions of this Decree - one month after the official publication of this Decree.

Paragraph 1 of this Decree is valid until the entry into force of the law of the Republic of Belarus, which provides for bringing the Civil Code of the Republic of Belarus and the Tax Code of the Republic of Belarus into line with this Decree.

Presidential Decree No. 337 of September 19 expanded the list of work that can be performed without registering an individual entrepreneur. What do the people who will be affected by this decree think about it, what do they say in the tax office?

According to the published decree, they included the sale of home baking, short-term rental of housing, furniture repair and restoration, some types of finishing work (plastering, painting, glass, etc.), computer repair and maintenance, hairdressing and beauty services, and more.

How will it work

As explained to "Persham Region" in the inspectorate for taxes and fees in the Ivatsevichi district, in principle, there is nothing new in this, and previously there was a list of works that could be carried out without registering an individual entrepreneur. For example, musical accompaniment weddings, tractor driver services in the countryside and so on.

The tax authorities explained that thanks to the new Decree No. 337, the list of works that can be performed without registering an individual entrepreneur has simply expanded.

That is, there is a notification principle - you come to the tax office, write a statement that you will provide certain services, you are issued a receipt for the payment of a single tax. After paying it, you can engage in the chosen type of activity for a month.

The difference from an individual entrepreneur is that you do not need to register through the executive committee, and also pay tax all the time, even during the period when you do not perform work for one reason or another, for example, during the “off season”. We found orders for a month, paid a single tax, and you can go plastering, or sell pastries.

Also, you don't need to have cash registers, the client can make cash payments with you.

in Ivatsevichi tax office expressed the opinion that Decree No. 337 should contribute to the withdrawal “from the shadows” of many workers who already provide certain works and services, but “unofficially”.

And I want, and it pricks ...

As an employee of one of the city’s enterprises in the field of construction and finishing works told Persham Region, “the idea is interesting, but what will be its execution?”:

Yes, many workers government organizations would like to work for themselves, as salaries in the construction industry have fallen significantly. The construction industry, in general, is going through hard times. However, I see some nuances in this decree - what will be the single tax for the same plasterers? If it is 150-200 rubles, then no one will come out of the shadows. Because it’s not a fact that you collect orders for a month in order to go and pay this tax with confidence. Let's see what rate of this tax will be set. It seems to me that all the same, those who work illegally will continue to work in the same way, according to their accumulated client base, through word of mouth. Although, I have no doubt that many would like to try to work openly - to advertise on the Internet, in the newspaper.

A resident of Ivatsevichi, who was fined some time ago by the tax authorities for providing services without registering an individual entrepreneur, said that he had already read Lukashenka’s decree yesterday, and he himself was thinking about possible activities within it:

“I have an official job, but not all week, so I would like to earn money on my free days. Naturally, I did not want to register an individual entrepreneur, since in my field there are not such incomes that it would be profitable. Register and pay taxes when there is no work? Let's see what this single tax will be. Maybe this will be beneficial. After all, you understand, there’s not much work to be found now, my salary is small, I need to feed my family, my child is small. Therefore, additional earnings would not hurt.