SOLUTION OF THE CONSTITUTIONAL COURT OF THE REPUBLIC OF BELARUS

of May 29, 2002 No. P-143/2002

About legal regulation of acceptance of cash by individual entrepreneurs with use of the cash summing-up registers

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., Kenik K. I., Podgrusha V. V., Sarkisovoy E.A., Tikovenko A. G., Filipchik R. I., the G.B. Cone considered based on Article 40, parts one of Article 116 and part four of article 122 of the Constitution of the Republic of Belarus the appeal of public association "Belarusian union of entrepreneurs" (contains 498 signatures of individual entrepreneurs) concerning questions of sales of goods (works, services) with use of the cash summing-up registers or special computer systems.

Having analyzed relevant provisions of the Constitution, the Decree of the President of the Republic of Belarus of May 17, 2001 No. 12 "About introduction of the single tax from the individual entrepreneurs and other physical persons enabling sales of goods, works (services) and about some questions connected with the specified activities" (further - the Decree No. 12), the Law "About the Taxes and Fees Levied in the Budget of the Republic of Belarus", other regulatory legal acts regulating questions of acceptance of cash in case of sales of goods (works, services) with use of the cash summing-up registers, the Constitutional Court established the following.

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