SOLUTION OF THE CONSTITUTIONAL COURT OF THE REPUBLIC OF BELARUS

of June 11, 2001 No. P-116/2001

About payment of the income tax from the income in inheritance type

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. considered based on Article 40 and part one of article 116 of the Constitution of the Republic of Belarus addresses of citizens on the tax matters the income tax of the income in inheritance type.

In one of addresses to the Constitutional Court it is specified that in October, 2000 the citizen inherited from the grandmother according to the will the house in the village estimated by bureau of technical inventory count at 3200 thousand rubles. In April, 2001 inspection of the State Tax Committee it was offered to it to provide the declaration and to pay the income tax from penalty fee in the total amount of 826 thousand rubles. In the address the question of compliance of procedure for calculation and payment of the income tax and the penalty fee required to payment by tax authorities, the Constitution and the laws of the Republic of Belarus is put. Similar questions are put also in other addresses.

Constitutional court, having studied relevant provisions of the Constitution, the laws of the Republic of Belarus "About the income tax from physical persons", "About the taxes and fees levied in the budget of the Republic of Belarus", other regulatory legal acts, practice of calculation by tax authorities of the income tax from the income in inheritance type, established the following.

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