IMNS
1. Gambling: Easy to Start, Hard to Quit
There is nothing superfluous in a person: the body, feelings, emotions – all are components of one harmonious mechanism. Imbalance creates a burdensome feeling of lacking something, and a person tries to compensate for this "something." The choice of compensation methods can be highly individual: alcohol, drugs, gambling, destructive cults… Any of them causes irreparable harm to both physical and psychological health.
The danger of gambling is known to every reasonable being. However, understanding in advance the problems that gambling can bring, a person still takes the risk. The ranks of ludomaniacs (gambling addicts) are replenished almost daily. Statistics do not frighten "new recruits," despite the experience of others or the warnings of specialists that emerging victorious from the "clutches" of this ailment is practically very difficult.
But it is worth considering that any game is created not for your triumph, but, on the contrary, it is organized in such a way that you will still end up losing. Do not test yourself – simply do not take a step that will cross out your principles and respectability, take away your health, family, and money. Do not look for excuses for your weaknesses. Learn to notice the positive moments and maintain a state of satisfaction. Make a choice not in favor of gambling, but in favor of harmony and well-being.
Live wisely!
2. Rural Tourism: Understanding Taxation Nuances
By July 1, 2023, individuals engaged in providing services in the field of agro-ecotourism must mandatorily obtain a decision from the district executive committee on carrying out activities for providing services in the field of agro-ecotourism.
Regional executive committees are granted the right to determine the lists of settlements where the placement of agro-ecotourism estates is not allowed (hereinafter – the List). However, if an operating agro-ecotourism estate is located in a territory included in such a List, then, subject to other requirements of Decree of the President of the Republic of Belarus No. 351 dated October 4, 2022 "On the Development of Agro-Ecotourism" (hereinafter – the Decree), the agro-ecotourism entity may continue to provide services in this area.
Taking into account the norms of the Tax Code of the Republic of Belarus, agro-ecotourism entities that have received a decision to carry out their activities, from July 1, 2023:
1) pay a fee for carrying out activities on providing services in the sphere of agro-ecotourism – if, by decision of the district executive committee, they are transferred to pay this fee.
In this case, the transfer to paying the fee by decision of the executive committees is not allowed if the agro-ecotourism estate is located in a territory included by the regional executive committee in the List, therefore, such entities are subject to taxation according to paragraph 2 below);
2) pay the tax on professional income (TPI) – in other cases.
An agro-ecotourism entity that has decided to cease its activities must (regardless of the applicable taxation system) send a written notification to the district executive committee in the form established by the Ministry of Sport and Tourism.
The district executive committee may also decide to terminate the activities of an agro-ecotourism entity if non-compliance with the conditions stipulated by the Decree is detected or if there are systematic violations of legislation.
Upon loss of the status of "agro-ecotourism entity" and the desire to continue working with facilities that do not meet the modern requirements of an agro-ecotourism estate, it is necessary to determine the taxpayer status further. In a specific case (due to the specifics of taxation, as well as the possibility of choosing a taxation system), an individual may contact the tax authority.
3. On retail trade of tobacco products
Since 01.01.2023, retail trade of non-tobacco nicotine-containing products and liquids for electronic smoking systems, including those contained in electronic smoking systems, is subject to licensing. Business entities that previously carried out such activities have the right to continue them without a license until 01.07.2023. After the specified date, a license to carry out retail trade of alcoholic beverages, tobacco products, non-tobacco nicotine-containing products, and liquids for electronic systems will be mandatory.
Business entities that, as of January 1, 2023, held a license for retail trade of alcoholic beverages and/or tobacco products (the "tobacco products" component) and sold non-tobacco nicotine-containing products and liquids for electronic smoking systems have the right to continue carrying out this activity, provided that they submit a notification to the licensing authority by 01.07.2023 in the form established by the Ministry of Antimonopoly Regulation and Trade (Resolution of 16.11.2022 No. 76).
4. On the submission of accounting policy regulations by newly established organizations
Starting from 2023, a newly established organization preparing financial statements in accordance with the legislation on accounting and reporting is obliged to submit its accounting policy regulations for the current tax period to the tax authority no later than 20 working days from the date of its establishment. A similar requirement applies to foreign organizations specified in subparagraphs 1.5 and 1.6 of paragraph 1 of Article 70 of the Tax Code (tax representatives) from the moment they are registered or their registration details are updated in the State Register of Taxpayers.
As a general rule, an organization can submit its accounting policy regulations in one of the following ways:
- as an electronic document in free format "Report with attachment";
- on paper in the form of a duly certified copy.
Failure to submit accounting policy regulations will be grounds for applying administrative liability measures.