of June 15, 2000 No. P-99/2000
About some questions connected with legal status of private notaries
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., Vorobey G. A., Kenik K. I., Podgrusha V. V., Sarkisovoy E.A., Tikovenko A. G., Filipchik R. I., Shabaylova V. I. based on article 40 of the Constitution considered the appeal of the Ministry of Justice of the Republic of Belarus concerning opinion of the Constitutional Court on legal status of private notaries.
By constitutional court it is determined that private notaries are registered as the entrepreneurs performing the activities without formation of legal entity. The conclusion of the Constitutional Court of the Republic of Belarus of January 23, 1998 provides that reference of private notarial activities in the tax matters to business activity is not based on resolutions of the Supreme Council of the Republic of Belarus of November 26, 1992 and on January 18, 1994, other legal acts. However and after acceptance by the Constitutional Court of the specified Conclusion the private notarial activities performed by private notaries continue to be equated to entrepreneurial.
The Ministry of Finance and the State Tax Committee believe that private notarial activities belong to business activity as it is performed based on the license and is directed to systematic profit earning.
With respect thereto the Ministry of Justice asks the Constitutional Court to express the opinion concerning legal status of private notaries.
Having analyzed regulations of the Civil code of the Republic of Belarus, the laws of the Republic of Belarus "About the state notariate", "About entrepreneurship in the Republic of Belarus", "About the income tax from physical persons" and other regulatory legal acts, the Constitutional Court comes to the following conclusion.
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