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Concept of the Tax code of the Union State

(It is approved by Council of Ministers of the Union State) (the minutes of August 29, 2001 No. 4)

I. Need of development of the Concept of the Tax code of the Union State

Work on standardization of tax legislations of Belarus and Russia is carried out according to the Action program of the Republic of Belarus and the Russian Federation on realization of provisions of the Agreement on creation of the Union State according to which ultimate goal of standardization of the tax legislation is adoption of the Tax code of the Union State.

Being guided by provisions of the Agreement on creation of the Union State, on August 30, 2000 in Moscow by the Minister of Finance of the Republic of Belarus Korbut N. P. and the First Deputy Minister of Finance of the Russian Federation Shatalovy S. D. the Agreement between the Government of the Republic of Belarus and the Government of the Russian Federation on creation of the unified legislation and carrying out single tax policy of the Union State is signed. This interstate document delivered the carried-out work on standardization of tax legislations of two Union States on qualitatively new level, fixed the main approaches and the directions on standardization of tax legislations, determined terms and bodies of the parties responsible for its carrying out.

For the purpose of the organization of work on accomplishment of the signed Agreement from among representatives of the interested bodies of the Parties the joint working group, it is entrusted to them to provide at the scheduled time accomplishment of the Actions plan on creation of the unified tax legislation of the Union State which is integral part of this intergovernmental agreement is created.

It is entrusted to provide with Item 7 of the Actions plan on creation of the unified tax legislation of the Union State approved by the Agreement between the Government of the Republic of Belarus and the Government of the Russian Federation on creation of the unified tax legislation and carrying out single tax policy of the Union State, joint working group till July, 2002 step-by-step project development of the Tax code of the Union State.

In pursuance of Item VI of the N1 protocol of November 2, 2000 meetings of joint working group on accomplishment of the Actions plan on creation of the unified tax legislation of the Union State by cochairmen of joint working group - the Deputy Minister of Finance of the Republic of Belarus Shunko I. S. (on December 22, 2000 N05-22/750) and Deputy Minister of Finance of the Russian Federation Motorin M. A. (on January 17, 2001 N04-06-02/Бел/01) is approved the Actions plan on preparation of the Tax code of the Union State. Item 1 of this Plan provides implementation of actions for development of the concept and structure of creation of the draft of the Tax code of the Union State

II. Basic principles of creation of the Tax code of the Union State

In case of development of the Tax code of the Union State it is necessary to proceed from need of creation of optimum legal conditions in the field of the taxation in the territory of the Union State, and also core elements of the unified tax legislation - the single principles and rules of the taxation, single terms and concepts, the single list of the main taxes, the single rights and obligations of taxpayers in the territory of the Union State.

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