RESOLUTION OF THE PLENUM OF THE SUPREME COURT OF THE REPUBLIC OF BELARUS

of March 26, 2015 No. 1

About practice of application by courts of the legislation on cases on tax avoidance, charges (article 243 of the Criminal code of the Republic of Belarus)

Having discussed court practice, for the purpose of ensuring the correct and uniform application of the legislation by consideration of criminal cases by courts on tax avoidance, charges, the Plenum of the Supreme Court of the Republic of Belarus decides:

1. Draw the attention of courts that tax avoidance, charges involves not cash receipt in budget system of the Republic of Belarus, complicates financing of the public expenditures and timely accomplishment of social programs.

Consideration by courts in strict accordance with the law of cases on crimes, stipulated in Article 243 Criminal codes of the Republic of Belarus (further - UK), is intended to promote proper execution by payers of the tax liabilities, strengthening of legality in the field of tax legal relationship.

2. Courts should mean that system of taxes, charges and the basic principles of the taxation are enshrined in the Tax code of the Republic of Belarus (further - the Tax Code). The same Code settles the imperious relations connected with establishment, introduction, change, cancellation of taxes, charges and the relations arising in the course of execution of the tax liability.

For determination of content of the concepts "tax legislation of the Republic of Belarus", "tax", "tax base", "tax declaration (calculation)", "tax period", "taxation object", "collection" and other special terms it is necessary to address relevant provisions of the Tax Code.

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