SOLUTION OF THE CONSTITUTIONAL COURT OF THE REPUBLIC OF BELARUS

of November 5, 2002 No. P-149/2002

About constitutionality of the decision of the Gomel regional council of deputies from March 28, 2002 No. 153 regarding application of the raising coefficients to the flat tax rates from individual entrepreneurs

Constitutional court of the Republic of Belarus as a part of the chairman - the Chairman of the Constitutional Court Vasilevich G. A., Boyko T. S. judges., Kenik K. I., Podgrusha V. V., Sarkisovoy E.A., Tikovenko A. G., Filipchik R. I., G.B. Cone, Shuklina V. Z. considered based on Article part one 116, parts four of article 122 of the Constitution of the Republic of Belarus of the address of individual entrepreneurs of Gomel on the questions connected with payment of the single tax by them.

In addresses it is specified that the decision of the Gomel regional council of deputies from March 28, 2002 No. 153 establishes the raising coefficients from 1,2 to 2, to the flat tax rates when retail sale of goods is conducted through the isolated places in the markets with trade places which size exceeds the size determined by the owner of the market. Such provision, according to applicants, gives the chance to owners of the markets randomly to change the size of the trade place towards reduction, thereby actually increasing tax rate.

Constitutional court, having analyzed relevant provisions of the Constitution, legislative and other regulatory legal acts, established the following.

According to subitem 3.2 of Item 3 of 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) regional and Minsk city Councils of deputies establish the flat tax rates within the base rates of this tax provided in the List attached to the Decree No. 12 depending on:

the settlement in which activities of payers of the single tax are performed (Minsk, the cities of regional, district subordination, settlements of city type, rural settlements);

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