22 December, Minsk /Lyudmila Sats - BELTA/. A draft decree on preventing "envelope" salary payments has been developed in Belarus. This was announced today to journalists by Deputy Minister of Taxes and Levies Vasily Kamenko, BELTA correspondent reports. According to Vasily Kamenko, the fact of "envelope" salary payments is not so easy to detect today. He believes that radical changes can only occur after the work on improving the relevant legislation is completed. "At the initiative of the Ministry of Taxes and Levies, a draft decree on preventing 'envelope' salary payments has been prepared. The document also introduces new norms defining what an unrecorded salary in accounting is, what responsibility is provided for it, and others," said the Deputy Minister. He explained that the current legislation provides for the employer's responsibility in the form of a fine if they pay a salary below the subsistence minimum. But if they officially pay a salary above one subsistence minimum and the rest in an "envelope", then in case of an employee's appeal to the tax authorities on this matter, a paradox may arise. In particular, if a person reports receiving an "envelope" salary, then according to the law, they will have to pay a certain amount of income tax. This, naturally, discourages employees from appealing to the tax authorities. The new decree regulates this issue: an employee in this case will be fully exempted from responsibility and the obligation to pay income tax. The employer will have to pay income and other taxes on their behalf. They will also bear administrative responsibility for the committed violation. However, to prove the payment of an "envelope" salary, the employee will need to provide documentary evidence to the tax authority or become a witness in court. The draft decree has passed all approvals and has been sent for consideration to the Administration of the President. -0-

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