Current questions and answers on Decree No. 3 on parasitism

Decree No. 3 “On the Prevention of Social Dependency,” aimed, on the one hand, against idlers and, on the other, at combating fictitious idleness – the shadow economy, where many people work – has caused a significant public outcry.

Despite the fact that the document clearly defines categories of citizens who are exempt from paying the fee for financing state expenditures, many requests are received from readers of "VV" to clarify specific situations. Correspondence concerning Decree No. 3 was sent to the Ministry of Taxes and Levies of the Republic of Belarus for the Pervomaysky District of Vitebsk, whose employees answered the questions.

– If a person works full calendar year on a part-time basis, do the provisions of Decree No. 3 apply to them?

Valentina T., Vitebsk.

– No. In accordance with the decree, a citizen is recognized as participating in financing state expenditures during the period of work under an employment contract (or fixed-term contract) regardless of whether they work full-time or part-time (i.e., half-time or full-time).

– If a person does not work due to health reasons (is not disabled and not a pensioner), but at the same time officially rents out an apartment under a lease agreement and pays personal income tax in fixed amounts monthly. Is it necessary to pay the fee?

Ivan Kozlov, Vitebsk.

– For citizens who paid personal income tax, a single tax on individual entrepreneurs and other individuals, or tax under a simplified tax system in 2015, a reduction in the amount of the fee payable by the amounts of taxes paid is provided. If personal income tax was paid in fixed amounts for 2015 exceeding 20 basic units, the fee is not required.

– Is there any possibility to reduce the amount of the fee if a citizen independently reports non-participation in financing of state expenditures or participation in such financing for less than 183 calendar days.

Svetlana Grigoryevna, Vitebsk.

– Decree No. 3 provides that a person who has notified the tax authority at their place of registration, or in its absence, at their place of actual residence, about their non-participation in financing of state expenditures or participation in such financing for less than 183 calendar days, during the period from August 1, 2015, to May 31, 2016, receives a 10% reduction in the fee amount.

Elena Petrova, "Vitebskiye Vesti"