SOLUTION OF THE CONSTITUTIONAL COURT OF THE REPUBLIC OF BELARUS

of April 4, 2001 No. P-113/2001

About the taxation of subjects of business activity in the field of transport servicing of citizens

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 collective address of heads of taxi parks of the Brest, Vitebsk, Gomel, Mogilev regions and the city of Minsk, established the following.

In the address it is specified that now many citizens illegally are carrier in the Republic of Belarus. Besides, the attention that certain state bodies do not exercise proper control as behind persons which do not have licenses for occupation business activity and for those who have licenses, but cover the income from the taxation is paid. Such situation conducts to the fact that damage in the form of the half-received taxes is caused to the state. It is promoted, according to applicants, and regional authorities which establish fixed rates of taxes for these categories of taxpayers 5-10 times smaller, than for legal entities. All their appeals to relevant organs did not give affirmative answer on the questions posed.

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