SOLUTION OF THE CONSTITUTIONAL COURT OF THE REPUBLIC OF BELARUS

of April 10, 2002 No. P-140/2002

About establishment of fixed amounts of the income tax when letting premises in Minsk

Constitutional court of the Republic of Belarus as a part of the chairman - the Chairman of the Constitutional Court Vasilevich G. A., vice-chairman Maryskin A. V., Boyko T. S. judges., Vorobey G. A., Kenik K. I., Podgrusha V. V., Sarkisovoy E.A., Tikovenko A. G., Filipchik R. I., G.B. Cone, Shuklina V. Z., having considered based on Article 40, Article parts one 116, of part four of article 122 of the Constitution of the Republic of Belarus the address of the citizen - the resident of Minsk about application of fixed rate of the income tax in case of the taxation of the income from letting of the room in premises (apartment), established the following.

The taxation of income gained by physical persons according to employment contracts (subhiring) of premises is made according to article 16 of the Law of the Republic of Belarus "About the income tax from physical persons" (further - the Law), as well as other income of the physical persons which are not listed in other articles of the Law. According to Item 2 of article 6 of the Law on the determined President of the Republic of Belarus and (or) the Government of the Republic of Belarus to separate types of activity the Government of the Republic of Belarus establishes procedure and payment due dates of fixed amounts of the income tax. Regional and Minsk city Councils of deputies on each type of activity depending on goods turnover, product assortment (goods, works, services), the number of the involved workers and other features of activities establish the size of fixed amounts of the income tax.

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