FTS Inspection
1. Gambling: easy to start, difficult to quit
There is nothing superfluous in a person: the body, feelings, emotions – all of these are components of a single harmonious mechanism. Imbalance creates a burdensome feeling of lacking something, which a person attempts to compensate for. The choice of compensatory methods can be highly individual: alcohol, drugs, gambling, destructive cults… Any of these causes irreversible harm to both physical and mental health.
The dangers of gambling are known to every rational person. Nevertheless, even when aware in advance of the problems gambling can cause, individuals still take the risk. The ranks of problem gamblers (those addicted to gambling) are replenished almost daily. Statistics do not deter "newcomers", despite others' experiences or specialists' warnings that it is practically very difficult to overcome this addiction successfully.
However, it is worth considering that no game is designed for your triumph; on the contrary, it is structured in such a way that you will inevitably be at a disadvantage. Do not test yourself – simply refrain from taking the step that will undermine your principles and standing, and cost you your health, family, and finances. Do not seek excuses for your weaknesses. Learn to recognize positive aspects and maintain a sense of contentment. Choose harmony and well-being over gambling.
Live wisely!
2. Rural tourism: understanding taxation nuances
Before July 1, 2023, individuals engaged in providing agro-ecotourism services are required to obtain a decision from the district executive committee authorizing the provision of agro-ecotourism services.
Regional Executive Committees are authorized to determine lists of settlements where the placement of agroecotourism farms is not permitted (hereinafter – the List). However, if an operating agrofarm is located within a territory included in such a List, provided that other requirements of the Decree of the President of the Republic of Belarus No. 351 dated October 4, 2022 "On the Development of Agroecotourism" (hereinafter – the Decree) are met, the agroecotourism entity may continue to provide services in this field.
In accordance with the provisions of the Tax Code of the Republic of Belarus, agroecotourism entities that have received a decision authorizing their activities, as of July 1, 2023:
1) pay a fee for carrying out activities related to the provision of services in the field of agroecotourism – if, by decision of the district executive committee, they have been transferred to paying this fee.
At the same time, transfer to paying the fee by decision of executive committees is not permitted if the agroecotourism farm is located in a territory included in the List by the Regional Executive Committee; accordingly, such entities are subject to taxation in accordance with paragraph 2) below;
2) pay a tax on professional income (TPI) – in other cases.
An agroecotourism entity that has decided to cease its activities must (regardless of the applicable taxation system) submit a written notification to the district executive committee using the form established by the Ministry of Sports and Tourism.
The district executive committee may also make a decision to terminate the activities of an agroecotourism entity if discrepancies with the conditions stipulated in the Decree are identified, or if there are systematic violations of legislation.
Upon losing the status of an "agroecotourism entity" and wishing to continue operations with facilities that do not meet current agrofarm requirements, it is necessary to further determine the taxpayer status. In a specific case (due to the existence of taxation features, as well as the possibility of choosing a taxation system), an individual may contact the tax authority.
3. On the retail sale of tobacco products
From 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. Economic 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 for retail trade of alcoholic beverages, tobacco products, non-tobacco nicotine-containing products, and liquids for electronic smoking systems is mandatory.
Economic entities that, as of January 1, 2023, held a license for retail trade of alcoholic beverages and/or tobacco products (component "tobacco products") and traded 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 using the form approved by the Ministry of Antimonopoly Regulation and Trade (Decree of 16.11.2022 No. 76).
4. On the submission of the accounting policy statement by newly established organizations
Starting from 2023, a newly established organization that prepares financial statements in accordance with the legislation on accounting and reporting is required to submit to the tax authority the accounting policy statement for the current tax period no later than 20 working days from the date of its establishment. The same requirement applies to foreign organizations specified in sub-items 1.5 and 1.6 of paragraph 1 of Article 70 of the Tax Code (tax representative offices) from the moment of their registration or updating of registration information in the State Register of Taxpayers.
As a general rule, an organization may submit the accounting policy statement in one of the following ways:
- in the form of an electronic document of free format "Report with attachment";
- on a paper medium in the form of a copy certified in the prescribed manner.
The failure to submit the accounting policy statement will serve as grounds for applying administrative liability measures.