On January 12, President of Belarus Alexander Lukashenko signed Decree No. 1, which introduces amendments to Decree No. 3 of April 2, 2015 "On the Prevention of Social Dependency". This was reported to BELTA by the press service of the Belarusian leader.
On January 12, President of Belarus Alexander Lukashenko signed Decree No. 1, which introduces amendments to Decree No. 3 of April 2, 2015 "On the Prevention of Social Dependency". This was reported to BELTA by the press service of the Belarusian leader.
The Decree clarifies the list of periods of activity during which citizens are recognised as participating in the financing of state expenditures.
Thus, citizens are recognised as participating in the financing of state expenditures during their membership in the national or сборная команды Республики Беларусь (national team of the Republic of Belarus) in sports, during alternative service, and when measures prescribed by legislative acts are applied to them to ensure security, which prevented them from participating in the financing of state expenditures.
Citizens registered as unemployed or undergoing training under the direction of the labour, employment and social protection authority will be recognised as participating in the financing of state expenditures only if there are no established facts of violation of their employment obligations, and those raising children under the age of 7 will be recognised as such provided that the child aged between 3 and 7 is not receiving preschool education.
Furthermore, local Councils of Deputies, or local executive and administrative bodies upon their instruction, are granted the right to exempt citizens from paying the levy due to difficult life circumstances.
Given the need for further clarification of the list of persons liable to pay the levy for 2015, taking into account the amendments provided for by the Decree, the deadline for tax authorities to send notifications to levy payers is postponed from November 1, 2016, to January 20, 2017, and the deadline for paying the levy is postponed from December 1, 2016, to February 20, 2017.