In order to ameliorate the regulation of taxation sphere, safeguard the rights of juridical and physical persons, secure that they execute their obligations and with a view of protecting the interests of state in the sphere of taxation the president of the Republic of Belarus signed an edict ¹419 of June, 30 2006 “On additional measures to regulate the relations in taxation sphere”.
The edict ¹419 contains provisions related to the measures of economic liability utilized by taxation and customs bodies as well as the measures concerning the arrest of property in order to secure transferring the sums of economic sanctions and administrative fines into the budget.
The edict ¹419 collects the provisions concerning the measures of economic liability utilized by taxation and customs bodies as well as the measures related to the arrest of property in order to secure the influx of the sums of economic sanctions and administrative fines into the state budget.
The edict ¹419 of June, 30 2006 defines particular violations of law and responsibility for them. Besides, concrete criteria of dubbing some violations as economic minor ones are defined. This is done in order to apply mitigating circumstances and determine the complicating ones.
The amount of fines provided for by the edict for a number of administrative wrongdoings committed by the stuff of a juridical person or physical persons is also differentiated in accordance with the term of arrears.
The signed edict presupposes the measures directed at fixing taxation discipline and administrative liability for purposeful non-payment, partial payment of taxes and duties, the non-fulfilment by a taxation agent of an obligation to deduct and transfer taxes and duties to the state budget.
The proceedings, deductions included (applying sanctions), will be carried out by the authorized officials of the following bodies: the Committee of state control for all the infringements stipulated for in the edict ¹419; customs and taxation organs depending on the authority granted to them by the same edict.
Besides, the edict defines the term of limitation for the committed wrongdoings. The edict ¹419 comes into force 10 days after its official publication.
For the wrongdoings committed before the edict ¹419 comes into force and not yet entailing economic sanctions, the provisions of the edict ¹419 will be applied provided the abovementioned wrongdoings are mentioned in the presidential edict ¹185 of May, 7 2003 “On some issues of resorting to economic sanctions by customs bodies, seizing property and recognizing stale several edicts and provisions of presidential edicts” and the edict ¹36 of January, 22 2004 “On some additional measures to regulate the relations in the sphere of taxation”.
