What awaits taxpayers in 2023

The draft law "On changing the laws on taxation" is at the final stage of preparation for consideration by deputies in the first reading. Interested ministries and departments were involved in the preparation of the document. As expected, already on December 7, the bill will be presented in the Oval Hall. Svetlana Bartosh, a member of the Standing Committee on Budget and Finance of the House of Representatives, told BelTA about what awaits taxpayers in 2023.

“On November 30, in the Oval Hall, the deputies of the House of Representatives and members of the Council of the Republic considered in the “zero” reading the budget package of bills for 2023,” recalled Svetlana Bartosh. “I would like to dwell on the most significant main changes included in the draft law on changing laws on taxation. I will immediately note that the changes will affect the general and special parts of the Tax Code."

One of the main innovations in 2023 is the limitation of the audited period to five years when conducting a desk audit of an organization or individual entrepreneur.

"New objects of excise taxation are being introduced - oilcrude, tax on gambling business (gaming income) from a virtual gambling establishment with an increase in the rate from 4 to 8%. it is planned to index the tax rates set in Belarusian rubles in order to adapt to inflationary processes. An increase in excise taxes on fuel is not planned, - the deputy noted. - An increase in excise rates on alcoholic products and tobacco products is envisaged, taking into account the agreements reached under the Agreement on General Principles of Taxation on Indirect Taxes between the Republic of Belarus and the Russian Federation. It is proposed to include electronic smoking systems and systems for tobacco consumption in the list of excisable goods from 2023 with the establishment of an excise rate on them corresponding to the amount used in RUSSIA for electronic nicotine delivery systems (Br2.72 per 1 piece).

Income tax rate is increased from 18 to 20%. “At the same time, the right of the regional Councils of Deputies to increase the generally established rate to 2 percentage points is canceled,” Svetlana Bartosh clarified. “The taxation developed during the covid-19 period is preserved . That is, the tax rate is extended from January 1, 2023 to January 1, 2025 on a profit of 30% for cellular mobile telecommunications operators, an operator for the mandatory provision of universal telecommunications services and commercial microfinance organizations, on income tax for the Hi-Tech Park. The right of local Councils of Deputies to introduce a local fee for crossing borders by vehicles has been retained.

Currently, the Tax Code contains norms that come into force on January 1, 2023. "In order to reduce construction in progress, from 2023, land tax rates increased by a factor of 3 will be applied to land plots provided to organizations for the construction or maintenance of capital buildings and structures, on which state registration of the creation has not been made within three years from the date of provision of such plots. The administration of land tax for organizations is simplified The introduction of a pre-filing system is planned from 2023. Now the tax authority itself, based on the information they have, makes a preliminary calculation of the draft tax return for the past year and sends it to payers-organizations for signing. The organization-payer has the right to correct this project if necessary. Also, in order to evenly receive land tax in the budget during the reporting year, organizations are required to pay advance payments on land tax for four terms in the same amount. The final settlement of the land tax will be made at the end of the calendar year," the parliamentarian added.

"Improvement of the tax legislation of individual entrepreneurs continues. The types of activities in which it is possible to pay a single tax from individual entrepreneurs and other individuals are limited, while increasing the rates of this tax from 1.5 to 3 times. For example: individual entrepreneurs who make repairs items for personal use and household goods.For example, those working in cities of regional subordination will pay a tax of Br424 per month.Individual entrepreneurs engaged in retail trade in certain groups of goods will remain: bread and bakery products, MILKand dairy products, vegetables, fruits, berries and the like, - Svetlana Bartosh emphasized. - For 2023, the right of the regional Councils of Deputies to reduce or increase by no more than 2 times (by the MINSK City Council of Deputies - 4 times) the single tax rates depending on the locality, place of business and category of payers has been retained.

It is proposed to maintain for the next year the current procedure for the payment of personal income tax by individual entrepreneurs on income received from entrepreneurial activity, with a simultaneous increase in the rate of this tax from 16 to 20%. For individuals who do not carry out entrepreneurial activities, it is proposed to increase the single tax rates up to 2 times.

The procedure for conducting desk audits of the compliance of expenses with the income of individuals is being improved, including in terms of strengthening the enforcement measures when they are carried out in relation to long-term unemployed citizens. "In particular, with regard to citizens who have been unemployed in the economy for more than five years, it is proposed, when monitoring the compliance of expenses with income, not to accept as sources of income aimed at acquiring property and other purposes, income received from other individuals under loan agreements, donations , storage (with the exception of such income received from persons who are in close relationship or property).It is proposed to calculate income tax in the amount of 10% on income in the form of loans, gifts, storage received from persons In this case, the tax is calculated from the amounts the above income received during the year that exceeded the threshold value. With regard to the amounts of excess expenses over income, established by the results of the audit, it is proposed to increase the income tax rate to 26%," the deputy added.

In addition, it is proposed to increase the income tax rate from 20 to 26% when the regulatory authorities establish the facts of payment of wages in envelopes, as well as the registration of fictitious winnings when withdrawing funds in the interests of organizers of gambling or other persons, as well as in relation to income received individuals engaged in entrepreneurial activities without state registration, as well as other activities, when such activities are illegal or prohibited in accordance with legislative acts.

As announced, the deputies plan to adopt the budget package of bills for 2023 in two readings by the end of the year.

Svetlana SUKHARKO,

BELTA.