In the Vitebsk region, the single tax rates for individuals in rural areas have been set at the minimum level
Decree No. 337 "On the Regulation of the Activities of Individuals" expanded the list of activities not related to entrepreneurship and established basic single tax rates, within which the regional councils of deputies must make appropriate decisions. When setting specific rates for an additional 12 types of activities, the deputies of the Vitebsk Regional Council agreed with the proposal of the regional tax inspectorate to approve their size for rural areas at the level of the minimum basic rates determined by the decree.
As reported by Valery Lobatsevich, head of the Ministry of Taxes and Duties Inspectorate for the Vitebsk Region, the tax service proceeded from the fact that in rural areas, where the demand for work and services is low, it is necessary to create conditions for stimulating the self-employment of the population. For example, citizens providing services for sawing and splitting firewood in the countryside, as well as loading and unloading goods, will have to pay Br4 per month (basic rates from Br4 to Br18). In addition, the minimum possible level of rates will stimulate the legalization of economic activities of citizens who are currently working "in the shadows".
When determining the single tax for citizens in the cities of Vitebsk, Orsha, Polotsk, Novopolotsk, tax officials proposed to be guided by the size of the rates established for individual entrepreneurs, which are calculated based on information on the profitability of activities, take into account the price level for work, services and some other factors. For example, if an entrepreneur pays a single tax of Br104 per month for providing hairdressing services, then for individuals it will be Br100. As of October 1, 2017, 1.9 thousand people were carrying out activities without registration as individual entrepreneurs in the Vitebsk region.
Compared to the same period last year, there has been a slight increase (by 12 people) in the number of self-employed citizens. They paid a single tax in the amount of Br180 thousand, which is 11% more than in the same period of 2016. Tutoring and services for growing agricultural products are the most popular among the residents of the region. To carry out activities provided for by the decree, individuals must submit a written notification to the tax authority at their place of residence indicating the type of activity, as well as pay a single tax before starting it.