On the declaration of income and property

September 16, 2024

Currently, the Republic of Belarus pays special attention to issues of combating corruption and preventing all its manifestations.

In accordance with Article 5 of the Law of the Republic of Belarus of July 15, 2015 No. 305-Z "On Combating Corruption" (hereinafter referred to as the Law), the fight against corruption is carried out by state bodies and other organizations through the comprehensive application of planning and coordination of activities of state bodies and other organizations to combat corruption, as well as the establishment of restrictions and special requirements aimed at ensuring financial control over public officials and persons equated to them, in order to prevent manifestations of corruption and their detection.

One of the forms of ensuring financial control is the establishment of an obligation for public officials and persons equated to them to annually declare income and property, the procedure for which is provided for by Chapter 4 of the Law.

The main normative legal acts regulating the procedure for filling out, receiving, checking, and storing declarations of income and property are the Instruction on the Procedure for Filling Out Declarations of Income and Property by Individuals, approved by the Resolution of the Ministry of Taxes and Duties of the Republic of Belarus of January 9, 2008 No. 1, as well as the Regulation on the Procedure for Checking and Storing Declarations of Income and Property, approved by the Resolution of the Council of Ministers of the Republic of Belarus of January 16, 2016 No. 19.

The practice of prosecutorial supervision shows that persons obliged to provide declarations of income and property often violate the requirements of the aforementioned legislation.

In particular, cases of non-disclosure or incomplete disclosure in declarations of income in the form of money transfers received from abroad, other income, or indication of an incorrect amount of money transfers received, including from individuals (under agreements), through RUE "Belpochta" are common.

Similarly, information about insurance payments from "Belgosstrakh" units is not always indicated.

Certain officials fail to declare property subject to declaration, in particular, vehicles. The date or method of acquisition of real estate and vehicles remains unspecified, and inaccurate information about their value is provided.

Facts of non-disclosure of income received by officials in the gambling business have also been established.

It is evident that violations of legislation regulating income and property declaration create preconditions for corruption and contradict the state policy in the field of corruption prevention. In this regard, Article 23.9 of the Code of the Republic of Belarus on Administrative Offenses establishes administrative responsibility for violating the procedure for declaring income and property.

In light of the foregoing, the district prosecutor's office draws the attention of persons who are obliged to submit income and property declarations to the necessity of strict compliance with the relevant legislation.

Deputy Prosecutor

of Gluboksky District V.M. Dailidenok