of October 9, 2002 No. P-147/2002
About constitutionality of establishment of local collection from physical persons when crossing of border of the Republic of Belarus by them through check-points
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., judges 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 citizens about unreasonable, in their opinion, collection of local collection when crossing of boundary transitions by them, established the following.
According to article 121 of the Constitution of the Republic of Belarus establishment according to the law of the local taxes and charges is within the exclusive competence of local councils of deputies.
In article 10 of the Law "About the Budget of the Republic of Belarus for 2002" (further - the Law) the list of the local taxes and charges which in 2002 regional, Minsk city Councils of deputies, Councils of deputies of basic territorial level impose in the territory of the corresponding administrative and territorial units is established. Among such taxes and fees charges from physical persons when crossing of border of the Republic of Belarus are specified by them through check-points (subitem 1.7 of Item 1 of article 10 of the Law).
Based on Item 2 of article 10 of the Law regional, Minsk city Councils of deputies, Councils of deputies of basic territorial level independently determine base and the taxation objects, the specific sizes of rates, payers, privileges, procedure for calculation and payment due dates of the local taxes and charges if other is not established by legal acts of the Republic of Belarus. At the same time according to Item 3 of article 10 of the Law legal entities and physical persons can be payers of the local taxes and charges.
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