Taxes and tax systems in Belarus. With respect to this type of income, deductions are not applied.

01.12.2019

If you get tattoos, shoot weddings or shave beards like a crazy bee and sometimes think about the legality of your salary, we’ll tell you how to arrange relationships with employers, pay taxes and withdraw currency without too much headache. Dedicated to all freelancers!

What options are there?

There is no special regulation regarding freelancer activities in Belarus. Therefore, you need to focus on the concept that is closest in meaning to "entrepreneurial activity." If you have a permanent place and a favorite club in the office, and you consider freelance as a part-time job, the easiest option is to conclude a contract agreement, i.e. a document for the performance of a specific work with the payment of a specific fee. Relations between the parties in this case are regulated not by the Labor Code, but by the Civil Code.

If the amount of work is quite decent, the customer is trying to draw up a contract or you want to completely switch to freelance, send a boss and leave for the winter, the most logical option is to add a loud phrase “individual entrepreneur” to your name.

To hammer on taxes, to work “in the dark” and to hide is also an option, but be prepared for risk: the customer may not pay (you won’t prove anything without a contract), and you can also get a fine for illegal business activities.

How to work on a contract?

You can conclude a contract with you as an individual, and therefore you do not need to register and register a legal entity or individual entrepreneur. If you work more than 183 days on a contract and your salary is BYN 1470, you will not even be considered a parasite (in a situation where you do not have permanent work). But remember that a contract is not a labor contract, so you can’t hope for the payment of sick leave or the inclusion of time in the length of service with which the pension is calculated. Even the rate under such an agreement may be lower than the minimum wage in the country. But we are sure that you can bargain at least a little and you won’t allow this. See average hourly rates for freelancers.

From the good: if you are acting as an individual, you don’t have to bathe with the tax office and declarations - your employer or customer takes care of this. Money can be issued by cache.

The downside is that if you work on such a system for less than six months, the relevant authorities can put you into circulation. The tax on parasitism is now 20 basic.

How to draw up such a contract?

Check for payment of state duty.

For the state fee, you need to give 0.5 base, in “Belarusbank” the details know by heart, for the rest it is better to print. An IP certificate is given immediately. With the certificate on hand, you can already print in any printing center (if you want, this is not necessary).

With an IP certificate and a seal, you need to go open a current account. There is no big difference between the tariffs of banks, so it is easiest to become a client of a bank that is closer to home. Internet banking is also a useful feature. To the current account, the IP will have to open the usual current one in order to withdraw the lave.

After 5 working days, you can pick up the document on registration of the IP in the tax in the same executive committee - come in the morning, there will be a minimum of people. You will be automatically registered with the FSZN.

The most common option for entrepreneurs is to use the simplified taxation system. An application for it must be written within 20 days after registration, otherwise they will be torn to the maximum (from 18%). The rate depends on whether you pay VAT - 3% with it and 5% without it.

Personal income tax is usually 16%. It is necessary to choose it for those who in their entrepreneurial activities have large expenses: raw materials, material, to pay for the hired employees. Although the tax rate is higher, it is calculated not from revenue, but from net profit. Take a calculator or Excel and calculate a more kosher option.

How and when to pay them?

The easiest way is to pay taxes once a quarter. The inspector waits for the declaration until the 20th digit of the month following the reporting month. Until the 22nd, you need to agree on the amount and send the payment. The tax return is filed with a cumulative total - this means that each time the past period is taken into account. If you are registered in one place and live in another, winter in Goa, or simply do not like to spend time moving around the city, you can purchase an electronic declaration system. Cost - BYN 78.74 for two years.

If you registered an individual entrepreneur, but did not manage to earn anything, you can not file a zero declaration, but you must warn your inspector.

How long I was going to write this super-useful post for Belarusian seekers of a free life! Now we can say that they did wait! So, the post will tell you about the cases in which you can’t register an IP, simply by merging part of your income into the state treasury, without worrying about a heap of paperwork. Unfortunately, for us Russians, I have not found such loopholes in the law ..

Webmoney, taxes and the problem of Internet entrepreneurship in Belarus

After long conversations with one of the freelancers from the Bulbash country, I managed to fetch some useful information from him. He said that there are some problems with the WebMoney payment system in their homeland. Withdrawing money is quite problematic: there are very few exchange points with a favorable exchange rate, and Technobank, which is the guarantor of WMB, strips a considerable percentage of people with a formal certificate - 8%, and personally certified offers a 3% withdrawal. Plus, you have to change the currency to native rubles (see ““), and this implies an additional payment of 0.8% commission. Add to the entire tax payment 12% - 15% *. As a result, we get that the lion's share of earnings goes into oblivion.

* This percentage is withdrawn if you mean the income type of collection from earned Webmoney; single tax is paid at a fixed rate, which is closer to the end of the article. All of the above applies to individuals. But the attitude of "Technobank" to IP is even more aggressive. As soon as a person becomes an individual entrepreneur, he does not have the right to use his electronic wallet for business, since the previous certificates are issued for individuals. But then even more interesting. Instead of personal, IPshnik is issued a certificate of the Webmoney service (how to get it, it is written here www.wmtransfer.by/sellforwmb.asp), and of course, not for free: about 100 conventional units, and if you add taxes - a life in Belarus will become just raspberries! But this is not the most offensive. An entrepreneur must necessarily have a website on which he will accept automatic payment if he sets up this method of payment acceptance. However, Belarusian freelancers who have issued an IP say they successfully use a personal certificate for their own business. Of course, there is a plus in obtaining a certificate of service: Technobank provides the right to settlement and cash services, which makes life easier for entrepreneurs. And one more interesting moment: the resource at the IP should be located on the Belarusian hosting with a domain in any zone. For entrepreneurs, it is possible to apply for a simplified scheme if they work for legal entities and can provide an agreement on the work done to the tax. More details about this are written in the 34th chapter of the Tax Code (you can see here pravo.levonevsky.org/bazaby11/republic07/text930/index14.htm). If this is not possible, then either income tax or a single tax is paid (depending on the type of activity, see chapter 25, special section, article 296 by the same link). In the second case, documentary evidence of the amount of earnings is not required, but there are some nuances. Article 296 provides a list of goods and services for which we apply only a single tax, and no other. In general, at the Maultalk forum (see ““), they gave me a lot of advice from Belarusian IPs, some of which are presented in this article. Special thanks to the user K_E_V_in: he explained everything in detail and said in conclusion (worth considering):
There is an even more advantageous option for some types of activities applicable to making money on the Internet. There is no need to register as an individual entrepreneur, which means: - Fill in one paper once a month, pay - and you are free to do what is allowed for a whole month. No red tape with papers and reporting. - There is no need to pay contributions to the pension fund. - You can pay for the month (s) in which (s) you work. And you can arrange a vacation for at least six months.

Tax for individuals in Belarus and its types

Income.In this case, according to the legislation, 12% of the individual is paid annually. This method of payment without registering an IP assumes a single rather than a permanent profit. That is, if you got a reward for your work a couple of times a year - this is still normal, paid 12% and sleep peacefully. And if you receive income periodically, then you need to become an individual entrepreneur, otherwise you can fall under the article on illegal business activities. So, cases when it is possible and necessary to pay income tax for individuals.
- If you received money as a present and no one can prove that it was not a gift (or financial assistance), but income, then in 2013, upon receipt of a presentation (s) from individuals to 33.1 million bel. rub. you don’t have to pay anything. If the amount exceeds 33.1 - we run to the tax to file a return and pay 12%. The limit on gifts from legal entities is less: it is 10 million rubles. If you receive money from relatives in any amount - you do not need to pay anything. Just keep in mind: sometimes the payer himself has to prove that he received the gift, not the profit or reward for the work.
- Irregular income (1-2 times a year) for the provision of servicestaxed regardless of the amount received. Until March 1 of the year following the year of profit, you must submit a declaration and pay for the earned Webmoney taxes at an interest rate of 12%. If the earnings are permanent, then you need to either register an individual entrepreneur or draw up an agreement with the employer (EXCEPT some cases, which I will discuss below).

Single tax. It is paid monthly and does not depend on the level of income until this level exceeds the amount of the monthly payment multiplied by 10. Simply put, if you exceed your_Income * 10 per month and they learn about it in the tax, then 10% is paid from the exceeded amount. . Let's talk about this further.

Webmoney and a single tax on individuals in the Republic of Belarus for work on the Internet

So, who can not register as an entrepreneur? Who has every right to just monthly with taxes to give to the state and not to worry about anything? Let us turn to article 295 of the Tax Code of the Republic of Belarus: this cherished list is there. And there are 2 points that can be applied to the Internet.

Providing secretarial and translation services. This includes working with texts: recognition, typing, adjustment, editing, translation of one language into another. I think that rewriting also applies here, because it’s a kind of editing someone else’s text. Making a secretary is very simple, about this - at the end of the post. In 2012, such a pleasure cost about 240-250 thousand rubles a month. By the way, note: you provide a service, and do not sell articles. Selling intellectual property is a completely different issue that does not fit this type of activity.

Tutoring. I think everything is clear here: you can do something very well and remotely (via Skype, for example, or by mailing) teach others.

How to register in the tax and pay a single tax for webmoney

We take a passport and go to the inspection.
There we buy a form with a statement, which refers to article 295 of the Tax Code of the Republic of Belarus.
We go to the department for working with individuals.
We say that you need to take shape for this kind of activity prescribed in Art. 295.
Under the supervision of the inspector, we fill out the purchased form with a statement.
He gives details for payment, you go to the nearest bank, pay the required amount and take a receipt with you.
Return to the inspector. He puts the stamp on the receipt, and you with a clear conscience are going to earn money.
Next month repeat the procedure. You must pay by the 29th day of each month.

Well, that seems to be all. You can’t imagine what a titanic effort it took me to get all this information from a Belarusian freelancer! And the guy didn’t miss! You need to read the laws along and across to collect so much useful information. In general, in private entrepreneurs with low incomes (200-300 cu) in Belarus it is better not to meddle: give the last shirt, work it all day, and still have to.

General taxation system

Legal entities registered in the Republic of Belarus, under the general taxation system, pay the following taxes, fees and other mandatory payments:

value added tax - VAT, the rate of 20% of the turnover for the sale of goods, works or services;
income tax rate of 18% of taxable income;
insurance contributions for compulsory social insurance of employees, social insurance, the rate of 34% of the wage fund;
compulsory insurance against industrial accidents, the rate of 0.6% of the wage fund.

In addition, if required by the legislation of the Republic of Belarus:

property tax;
land tax;
excise taxes;
environmental tax;
tax for the extraction (withdrawal) of natural resources;
offshore fee;
stamp duty;
other taxes.

Taxes on business in the Republic of Belarus

Taxes on business in the Republic of Belarus can be divided into several groups:

Taxes paid on business activities.
Dividend taxes.
Payroll taxes.

Business Taxes

Business taxes can be paid according to the general or simplified taxation system. When applying the general taxation system, the tax base is reduced by the expense part, which is attributable to the legislation of the Republic of Belarus at cost. At a minimum, the general taxation system (DOS) includes income tax (18% rate) and value added tax (20% rate). A simplified taxation system can be applied without paying value added tax (VAT) and paying VAT. In the first case, the tax rate is 5% of gross revenue, in the second case - 3%.

Dividend Taxes

Dividend taxes in 2016 for individuals - 13%, for legal entities the income tax on dividends is 12%.

Payroll Taxes

Payroll taxes include:

income tax;
payments in Belgosstrakh (accident insurance);
payments to the social security fund (insurance and pension contributions).

Under the wage fund, we mean the amount of wages accrued to employees of the enterprise for a calendar month. Please note: wages in the Republic of Belarus should be paid at least 1 time per month.

The income tax rate is 13% in 2016 (there are a number of benefits for applying the income tax rate of 9%). The amount of income tax is deducted from the employee's salary. Deductions in Belgosstrakh leave less than 1% of the payroll. The amount of deductions is established depending on the type of activity carried out by the organization.

Payments to the social security fund (insurance and pension contributions) are extremely important for citizens of the Republic of Belarus, since according to the Decree of the President of the Republic of Belarus dated December 31, 2015 No. 544 “On issues of social security”, the right to an old-age labor pension is granted if you have work experience with payment to the Federal Social Protection Service for at least 15 years 6 months. Starting from January 1, 2017, the specified length of service annually from January 1 is increased by 6 months to reach 20 years. A feature of payments to the Social Security Fund since 2016 has become the obligation to pay them to foreign citizens and stateless persons who work in the Republic of Belarus.

In 2016, contributions to the Social Security Fund are paid by the organization for individual entrepreneurs providing organization management services, including if these individual entrepreneurs - managers are at the same time founders, property owners. In 2016, representative offices of foreign organizations accredited in the Republic of Belarus should also be registered with the Federal Social Protection Service and pay contributions.

Non-payment or incomplete payment of contributions to the Social Security Fund entails administrative liability. A fine is imposed on an individual entrepreneur or organization in the amount of 20% of the outstanding contributions. The total amount of contributions to the Social Security Fund is 35% of the wage fund, while 1% of the wage is withheld from the employee, 34% is paid by the employer.

5 taxes that have recently appeared in Belarus

2010: Dog Tax

This tax appeared due to the decision of the Minsk Regional Council of Deputies No. 49 in December 2010. Dog owners over three months of age must pay tax. The rules of the board are determined by Art. 270 of the Tax Code of the Republic of Belarus. The rates depend on the height of the dog at the withers. Each region has its own prices. For example, in Slutsk, these are:

up to 40 cm - 0.05 BV per month;

40−70 cm - 0.1 BV per month;

more than 70 cm, and also for dangerous dogs - 0.3 BV per month.

In order to pay tax, pet owners must contact the housing department at the place of residence.

2014: road tax

Officially, the tax on roads is called "State duty to issue permits for a vehicle to participate in road traffic." Car owners began to pay it on January 1, 2014.

Individuals and organizations are taxed before passing the inspection. For example, in 2014, Belarusians paid 5 used vehicles for a regular passenger car (weight 1.5–2 tons). However, from the beginning of 2015, this amount was raised to 6 BV.

As life has shown, not everyone is willing to pay this tax. This year, a wave of use and counterfeit stamps swept through in the inspection documents in Slutsk and Salihorsk. Car owners paid from $ 40 to $ 120 to put a fake stamp on the certificate. It is cheaper than going through the procedure legally. But in the end it’s more expensive when the hand of the law catches up with the sly one.

2015: debt tax

From January 2015, some Belarusians must pay a tax of 13% on the amount of a loan from a foreign bank that does not have a representative office in Belarus, or money borrowed from friends and acquaintances (not relatives). As a rule, this happens if a person bought something expensive and thereby attracted the attention of the tax. For example, if a non-working resident of Slutsk purchased an apartment for money borrowed from a friend. Funds received from Belarusian banks and individual entrepreneurs are not taxed on debts.

2015: parasitism tax

On April 2, 2015, Decree No. 3 “On the Prevention of Social Dependence” was signed, which people and officials call the “parasitism tax”.

The initiative to hold the unemployed accountable came from Prime Minister Mikhail Myasnikovich. He made a statement in this regard in mid-2013 at a meeting with the leaders of the Mogilev region. Alexander Lukashenko also supported the initiative: “Take measures so that everyone works, make everyone work!” - He demanded in October 2014 at a meeting on employment and population migration. The decree was adopted, its main provisions can be summarized as follows: citizens of Belarus who do not participate in financing the budget for 183 calendar days, that is, do not pay taxes to the budget, are required to pay a tax of 20 BV.

2016: deposit tax

This tax has already been approved at the state level thanks to Decree No. 7, which was signed by Alexander Lukashenko in November 2015. The decree itself will take effect in April 2016. Starting from April, a tax of 13% will not be calculated on the total deposit amount, but only on accrued interest.

He will have to pay:

those who chose a ruble deposit for a period of less than a year;
those who have chosen a foreign currency deposit for a period of less than two years;
those who decided to withdraw money from a long-term deposit before the expiration of the term.

To pay this tax, you will not have to go to the tax. Banks themselves will debit the necessary amount from your account. Also, Belarus is currently considering the introduction of a tax on purchases in foreign online stores.

2017 tax change deterioration

In addition to constant editorial changes, the innovations of 2017 also carry a number of negative changes for taxpayers, the purpose of which is to increase budget revenues due to an increase in the tax burden on the Belarusian economy.

A significant impairment is introduced for income tax. So, since 2017, the concept of economically justified costs has been introduced. The economic justification of costs, as always, is left to the discretion of the tax authorities, which, at their discretion, will determine whether the costs are economically justified. Based on existing law enforcement practice, it is known that the tax inspectorate will interpret all disputed issues in its favor. Despite the general uncertainty with the interpretation of the economic feasibility of costs, today it is already possible to determine in which direction the control bodies will work.

So, starting from January 1, 2017, costs cannot be economically justified in the following cases if:

the goods (intangible assets) were not actually received, the work was not performed, the services were not rendered, property rights were not transferred;
the work is performed, the services are provided by an individual entrepreneur, who is at the same time a person who is in an employment relationship with the payer, and such services, work relate to the labor duties of such a person;
the works are performed, the services are rendered to the payer (with the exception of the joint-stock company) by the organization (with the exception of joint-stock companies), which is the founder (participant) of the payer or in respect of which the payer is the founder (participant), if such works, services relate to the duties of the employee consisting of the payer in labor relations.

In fact, the Tax Code establishes an already existing provision, according to which the costs of false entrepreneurs, which are considered not actually provided, are not taken into account when calculating income tax. The legislation also provides for a new approach according to which a person who is in an employment relationship with an enterprise cannot provide him services as an individual entrepreneur, the costs of work and services of interdependent persons are also excluded. It is obvious that the state is trying to deal with all the manifestations of tax optimization known to it, and, in fact, it limits the possibilities for doing business in the state, and, consequently, worsens the business climate in the state, contributes to the continuation of the economic crisis in the Republic of Belarus.

An analysis of changes in tax legislation for 2017 reveals two significant problems in the rulemaking procedure that hamper overcoming the economic crisis in the Republic of Belarus.

Firstly, legislative changes adopted by officials are often not in the interests of the economy and are associated with a lack of understanding or unwillingness to understand the current economic situation in the state. This shortcoming can be overcome only by increasing the economic literacy of officials.
Secondly, most legislative changes are editorial in nature, which not only do not lead to additional budget revenues, but often have a negative impact on Belarusian business. This drawback can be overcome only by reducing the total number of officials by reducing the number of functions performed by officials, or by limiting the rule-making functions of officials by introducing a 3-5-year ban on any changes to the law.

Video

More and more Belarusians are trying to find alternative ways to earn extra money on the Internet. In the light of recent events with the Belarusian ruble, this has become very important, because in most cases, Internet earnings are the currency, and it periodically disappears in our country. And the ruble exchange rate is hardly stable. The only stable thing is that with an interval of 2-3 years, the Belarusian ruble rate falls sharply. And if in 2014 you and I received $ 500, then at the beginning of the new year a little more than three hundred.

Making money on the Internet is now really possible. On the expanses of the World Wide Web spinning a lot of money. Although not in the forefront, the population of Belarus is getting used to electronic payments and is moving away from cash. Who would have thought even 5-6 years ago that it would be cheaper to order goods on the Internet, on a Chinese site, than go and buy them on the market. What gas, water and electricity can be paid without getting up from the couch. It's only the beginning! Cash will soon go to zeros and units of binary code, and will not be stored in banks, but on servers.

How to make money on the Internet is a topic for a separate article, or even an entire blog. This article is about taxes.

Not all Internet freelancers know that taxes are also required on Internet income in our country. Even if you haven’t cashed money from your e-wallets, you still have to pay tax. The date of receipt of income is considered the date of crediting funds to your electronic wallet.

If you are an individual, then according to the legislation of the Republic of Belarus the tax must be paid once a year. Before March 1 of the following reporting year, you must fill out a tax return and submit it to the tax authority of your city. If you earned money through a foreign service, fill out the fourth paragraph of the declaration - “Income received abroad”. Indicate the amount in the same monetary units in which you received them. Each payment is written in a separate line with the date and amount, so it is better to bring along a printout of all your payments for the year.

The tax rate for individuals is twelve percent. The currency is converted into Belarusian rubles at the exchange rate on the date of receipt of income. The tax invoice will be issued to you, which must be paid before May 15. In case of delay, a penalty is charged. After payment, save the check just in case, the data may not reach the tax one and then you will have proof of payment of tax.

There is another pitfall. If during the year you very often received payments in significant amounts, you may be convicted of illegal entrepreneurial activity, and this is an article. Therefore, be vigilant if things are going well with Internet earnings, make yourself better as an individual entrepreneur and sleep peacefully.

Quote from pravo.by:

In accordance with the Civil Code of the Republic of Belarus entrepreneurial activity - this is an independent activity of legal entities and individuals, carried out by them in civil circulation on your own behalf, at your own risk and under their property liability and aimed at systematic profit from the use of property, the sale of things produced, processed or acquired by these persons for sale, as well as from performing work and providing services if these works and services are intended for sale to other persons and are not used for personal consumption.

Enterprise Goal - This is a profit or personal income. The business entity acts in civil circulation on its own behalf and at its own risk. This means that it bears the adverse property consequences of entrepreneurial risk, the risk of accidental loss of the subject of entrepreneurial activity, etc.

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Is selling links on their sites not an entrepreneurial activity?

WebMoney is not a bank, therefore

WebMoney is not a bank, so I think that when closely scanned by an advanced tax inspector, your scheme will be banned at all seams and no one will accept printouts of transactions from the wallet, and forging it is as easy as shelling pears. After all, the bank gives extracts with its own seal, and here there will be simply printed sheets.

The only way out is to simplify it (10% of the proceeds), where documents on expenses are not needed.I was told that I will have a general taxation procedure. That is, in this payment of 2 taxes on the balance of the amount of income minus 10% as expenses.

As far as I know, in Belarus by WebMoney you can receive money only from individuals. At Sape, WMID is registered to a representative of a legal entity. Accordingly, it is illegal to receive money from Sape in this way.

Sapa does not yet work by bank transfer with non-residents of the Russian Federation. Therefore, there is no other way to get money from her.

So I really would like to talk with the author of the post after a couple of biased tax audits

I know that my scheme is not perfect, but this is the best that I managed to come up with after getting tax officials. If you can offer something more reasonable and reasonable here - I will be glad. But do not pay taxes and be registered as unemployed - IMHO, an even greater evil.

Bank statements - stored

Bank statements - stored by themselves, but they do not reflect all receipts on WM. As for the printouts, we can suggest that the tax authorities send an official request to Moscow so that from there they send the transaction history to WMID if they do not believe the printouts. I don’t see another way.
You just have never been tested. IMHO, you will be sent ... It’s easier for them to fine you: you don’t need to twitch, and the plan for fines is being implemented. The documents are required to be provided by YOU, and not the tax is required to demand them.
I was told that I will have a general taxation procedure. That is, in this payment of 2 taxes on the balance of the amount of income minus 10% as expenses.
Simplified replaces the general taxation procedure, i.e. 10% of revenue (and next year the budget seems to have 8%) instead of income and transport taxes. Keep in mind that income from next year is 15% from entrepreneurs. Read the Decree of the President of the Republic of Belarus No. 119 dated 09.03.2007. You still have time until the end of November to switch to simplified software from next year. Your simplified woman is not profitable for the tax authorities, so they kept silent about her. There is little to fine for. But those who are on the common system are full of what, and fines from 2 military agents (70,000) begin. By the way, there’s nothing for simplistic specialists and price specialists. And for those who are on a common system, it is necessary to register prices for services, and then only the index, which is now 0.5% per month, can be changed. Weak? I wonder how you will register prices for Sapa? Or to prove that you have an export transaction, so you can not apply the limit index? By the way, price officers have fines of up to 30% of revenue received in violation of the law.
Sapa does not yet work by bank transfer with non-residents of the Russian Federation. Therefore, there is no other way to get money from her.
I know that very well. Therefore, there is NO legal way to get money from her and not run into Belarus (or I don’t know him ...)
I know that my scheme is not perfect, but this is the best that I managed to come up with after getting tax officials. If you can offer something more reasonable and reasonable here - I will be glad. But do not pay taxes and be registered as unemployed - IMHO, an even greater evil.
If you are afraid of unemployed status - register an individual entrepreneur with the type of activity “Other services in the field of computer technology” on a single tax (if I'm not mistaken - in Minsk 45 euros per month), tell everyone that you go to apartments and set up software for computers. Or the type of activity "Educational services" is the same, go to apartments, teach how to work with a computer. Also a single tax, I do not remember only the rate. These are the most hemorrhoidless ways to hide.

Thanks for the tips. I’ll go tomorrow to slow down the tax authorities and switch to simplified taxation, taxes really should be reduced.

As for the change in the type of activity, then completely deception will turn out. And you don’t need an agreement with Technobank, and you won’t officially withdraw WM, and there’s nowhere to attach websites. It won’t work.

Thanks for the tips. I’ll go tomorrow to slow down the tax authorities and switch to simplified taxation, taxes really should be reduced.

This is not at all difficult, you need to fill out an application indicating the number of employees and gross revenue for 9 months of 2008. I think you don’t have any employees. And revenue for 9 months should be less than 400 million dollars. rub., I do not remember the exact figure. BUT! With a simplification (as well as with the general taxation system) you do not have the right to accept money from individuals!

If you pass the test, you will understand that the simpler the better. This comes with experience after paying the penalties (which, incidentally, under our law may be more than revenue). And withdraw WM calmly, but why do you need the Technobank? Make a card with WebMoney and withdraw calmly through an ATM, the benefit of them is full. And about the "sites nowhere to attach" - but why add them at all? They live for themselves - well, let them live ...

Here's another - think, please: "Electronic money received by legal entities (individual entrepreneurs) registered and (or) operating in the Republic of Belarus from other legal entities, individual entrepreneurs when their employees pay travel and other expenses, as well as from individuals when they pay for goods, work, services, are subject to presentation for repayment. " everything received on the account in WM d. b is displayed in white. rub.! This is from the "RULES FOR CARRYING OUT ELECTRONIC MONEY OPERATIONS" (http://www.wmtransfer.by/jur4.asp). At the same time, on this site, in the section "Legislation", read other documents, especially on currency matters - I think you will learn a lot.

And yet - the tax authorities do not bear any responsibility for oral advice. It is useless to hinder them with oral questions. At the time of verification, you will not prove to anyone that the inspector so told you. There should be a piece of paper with signatures and seals. And not the fact that in a controversial situation this piece of paper will save you. If you want to protect yourself - write down your scheme of work as much as possible, go with her to the consultation department of your IMNS (or to the IP inspection department - in our Leninskaya in Minsk, they are the ones who are involved in IP consultations). Your appeal must be recorded in a special book, as well as what was answered to you. Better yet, send inquiries to the Ministry of Taxes and Duties and the Ministry of Economy. At the same time, you will find out how many versions of our legislation, because sometimes these departments interpret one situation diametrically opposite.

the only bad thing is that they have

the only bad thing is that they can have it in 10 years, if there is no big momentum and tax authorities do not catch the eye - What do you mean by big momentum? $ 1000-$ 10,000 or $ 100,000 per month?))

Even with $ 1,500 monthly income

Even with $ 1,500 in revenue per month (a little over three million), you are guaranteed to be checked for three years.
At $ 100,000 a month, I think that you will be shaken regularly every few months.
If the monthly income is less than the average salary in Minsk (about a million) and the revenue is not much more than income, then nobody needs you.
For tax officials, the principle is very correct - if income and revenue are small, then what should you take ... The fines will also be relatively small, and there will be less possible violations at low speeds. And who will carry out the plan?