RESOLUTION OF THE MINISTRY OF TAXES AND TAX COLLECTION OF THE REPUBLIC OF BELARUS

of January 31, 2018 No. 2

About modification and amendments in the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of December 24, 2014 No. 42

Based on subitem 5.6 of Item 5 of the Regulations on the Ministry of Taxes and Tax Collection of the Republic of Belarus approved by the resolution of Council of Ministers of the Republic of Belarus of October 31, 2001 No. 1592 "Questions of the Ministry of Taxes and Tax Collection of the Republic of Belarus", the Ministry of Taxes and Tax Collection of the Republic of Belarus DECIDES:

1. Bring in the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of December 24, 2014 No. 42 "About some questions connected with calculation and tax payment, charges (duties), other payments, control of calculation and which payment perform tax authorities" (The national legal Internet portal of the Republic of Belarus, 13.02. 2015, 8/29515; 24:06. 2015, 8/30006; 03:02. 2016, 8/30614; 10:02. 2016, 8/30585; 03:05. 2016, 8/30880; 23:06. 2016, 8/30992; 07:01. 2017, 8/31553; 25.02. 2017, 8/31807; 09:06. 2017, 8/32082) following changes and amendments:

1.1. in subitem 2.4 of Item 2:

"3," to exclude figure;

shall be replaced with words words of "subitems 8.2-8.4" "subitem 8.1";

1.2. in appendix 1 to this resolution:

words "In Inspection of the Ministry of Taxes and Tax Collection of the Republic of Belarus (Further — Inspection of the Ministry of Taxes and Tax Collection) on ____________________________________________________________________________"
                                                                                                                   (the name of the area, city, area in the city)
and " | ___________ | " to replace code of inspection of the Ministry of Taxes and Tax Collection respectively with the words "In Inspection of the Ministry of Taxes and Tax Collection of the Republic of Belarus (Further — Inspection of the Ministry of Taxes and Tax Collection) on ___________________________________________________________ Management (Department) of Work with Payers on ______________________________________________________________________"
(the name of the area, city, area in the city)                                                                               (the name of the area)
and "Code of inspection of the Ministry of Taxes and Tax Collection (management (department) of work with payers) | ___________ |";

in part I "Calculation of tax amount on value added (further – the VAT) in case of sales of goods (works, services), property rights":

in the Section I "Tax base":

in line 3 of the word "at the rate" shall be replaced with words "at the rate (line 3.1 + line 3.2)";

state line 14 in the following edition:

"14. TOTAL according to the Section I (line 1 + line 11 + line 2 + line 3 + line 4 + line 5 + line 6 + line 7 + line 8 + line 9 + line 91 + line 10 + line 11 + line 12 + line 13)

x";

to state line 16 of the Section III "Tax amount" in the following edition:

"16. VAT amount the accruing result – all (line 16a + line 16b + line 16v) and (line 14 – line 15)

x

x";

in the Section IV "Other data":

in line 2 "period" shall be replaced with words the word "the period (line 2.1 + line 2.2)";

in line 2.2 of figure "90" to replace with figures "60";

after line 6.1 to add the Section with line of 6-1 following content:

"61. The tax deductions transferred to the receiver and (or) the tax amounts on value added transferred by reorganization of the organization according to Item 21 of article 107 of the Tax Code of the Republic of Belarus";

 

Section II. Data on the bases of application of the privilege established by the Presidential decree of the Republic of Belarus of September 22, 2017 No. 345 "About development of trade, public catering and consumer services" (The national legal Internet portal of the Republic of Belarus, 26.09.2017, 1/17274)
Name of type of activity	Data on the shopping facility (place), object of public catering, consumer services														Implementation of activities in calendar year according to the Presidential decree of the Republic of Belarus of September 22, 2017 No. 345 (the sign "X" is put down)
	code like object (place)	name of object (place)	location (address)												number of month
			code of inspection of the Ministry of Taxes and Tax Collection (management (department) of work with payers) in the location of object (place) 2	naimeno- vany territories of the rural zone or small residential location	area	area	naimeno- vaniye rural (poselko- vy) Council	the type is inhabited - Item leg	naime- novaniye it is inhabited - Item leg	type of element of street road net and the element equated to it gradostroi- telny planning structure	the name of element of street road net and the element equated to it gradostroi- telny planning structure	number			1	2	3	4	5	6	7	8	9	10	11	12
												houses	box - pusa	pome- shcheniya
1	2	3	4	5	6	7	8	9	10	11	12	13	14	15	16	17	18	19	20	21	22	23	24	25	26	27

 

The average number of workers for calendar month, persons.
January	February	March	April	May	June	July	August	September	October	November	December
1	2	3	4	5	6	7	8	9	10	11	12

Head of the organization
 (individual entrepreneur)
 or the person _____________________ _____________________________ authorized by it
                                 (signature)            (initials, surname)

______________________________

1 It is filled with the payer on the goods specified in lines 2, 3 and 3.1 parts II of the tax declaration (calculation) for the VAT.

2 It is filled with inspection of the Ministry of Taxes and Tax Collection (management (department) of work with payers).

3 It is not filled in case of application by the payer of exemption of the VAT in case of realization of objects.

4 It is filled with the payer in case of application of exemption of the VAT in case of realization of objects, releases from the VAT and (or) VAT rate in the amount of ten (10) percent in case of commodity importation from the territory of state members of the Eurasian Economic Union. In case of application by the payer of privileges in other types – it is filled with inspection of the Ministry of Taxes and Tax Collection (management (department) of work with payers).

Appendix 2

to form of the tax declaration (calculation) for the value added tax

Register
numbers of electronic customs declarations on the goods issued according to customs procedure of export
(issued according to the declared customs procedure) (1)

for | _______________ | month | ___________________ | years
     (number of month) 2        (four figures of year)

Details of electronic customs declarations on goods				Date of permission to departure of goods	Amount of turnover (rub)
date of issue of goods	registration number	registration number of release of goods	code of customs procedure
1	2	3	4	5	6
TOTAL

Head of the organization 
  (individual entrepreneur)
  or the person _____________ ___________________ authorized by it
                                (signature) (initials, surname)

______________________________

(1) It is represented the payers performing declaring to customs authorities of goods in the form of the electronic document, except for payers to whom according to acts of the legislation other procedure for confirmation of commodity exportation out of limits of the Republic of Belarus is established.

(2) In case of submission of tax declarations (calculations) for the VAT the last month of reporting quarter quarterly is specified.";

1.3. in appendix 2 to this resolution:

words "In Inspection of the Ministry of Taxes and Tax Collection of the Republic of Belarus (Further — Inspection of the Ministry of Taxes and Tax Collection) on ____________________________________________________________________________"
                                                                                                               (the name of the area, city, area in the city)
and "| ________________ |" to replace code of inspection of the Ministry of Taxes and Tax Collection respectively with the words "In Inspection of the Ministry of Taxes and Tax Collection of the Republic of Belarus (Further — Inspection of the Ministry of Taxes and Tax Collection) on ___________________________________________________________ Management (Department) of Work with Payers on _________________________________"
(the name of the area, city, area in the city)                                                                  (the name of the area)
and "Code of inspection of the Ministry of Taxes and Tax Collection (management (department) of work with payers) | ________________ |";

shall be replaced with words the words "Amount of Excises (2) (Rub)" "The amount of excises (rub)";

after the words "Official of Inspection of the Ministry of Taxes and Tax Collection" to add with words "(managements (department) of work with payers)";

after the words "Stamp or Mark of Inspection of the Ministry of Taxes and Tax Collection" to add with words "(managements (department) of work with payers)";

to state appendix 1 to form of the tax declaration (calculation) for excises in the following edition:

"Appendix 1

to form of the tax declaration (calculation) for excises

The register of numbers of electronic customs declarations on the goods issued according to the declared customs procedure (1)

for | _______________ | month | ___________________ | years
     (number of month)        (four figures of year)

Details of electronic customs declarations on goods				Date of permission to departure of goods	Quantity (amount) of excise goods
date of issue of goods	registration number	registration number of release of goods	code of customs procedure
1	2	3	4	5	6
TOTAL

Head of the organization
  (individual entrepreneur) 
   or the person _____________ ___________________ authorized by it
                                (signature)  (initials, surname)

______________________________

1 It is represented the payers performing declaring to customs authorities of goods in the form of the electronic document.";

1.4. in appendix 3 to this resolution:

words "In Inspection of the Ministry of Taxes and Tax Collection of the Republic of Belarus (Further — Inspection of the Ministry of Taxes and Tax Collection) on ____________________________________________________________________"
                                                                                                              (the name of the area, city, area in the city)
and "| ____________ |" to replace code of inspection of the Ministry of Taxes and Tax Collection respectively with the words "In Inspection of the Ministry of Taxes and Tax Collection of the Republic of Belarus (Further — Inspection of the Ministry of Taxes and Tax Collection) on ___________________________________________________________ Management (Department) of Work with Payers on ______________________________________________________________________"
     (the name of the area, city, area in the city)                                                                        (the name of the area)
and "Code of inspection of the Ministry of Taxes and Tax Collection (management (department) of work with payers) | _________________ |";

to state the Section I of part I "Tax base determination (gross profit) and tax amount on profit" in the following edition:

"Section I

(rub)

№ payment order	Name of indicators	In total (column 4 + + column 5 + + column 6 + + column 7 + + column 8 + + column 9 + + column 10 + + column 11)	Including for calculation of tax at the rates
			25%	18%	12%	10%	9%	6%	5%	_ %
1	2	3	4	5	6	7	8	9	10	11
Tax base determination (gross profit)
1	Revenue (income) from realization: revenue (income) from realization of manufactured goods (works, services); the goods acquired for the subsequent realization (further – the goods acquired); property rights, securities (income from repayment of securities)
2	Costs on production and realization of manufactured goods (works, services); the goods acquired; property rights; securities, considered in case of the taxation; the purchase value of the goods acquired; the price of acquisition of securities (further – costs), including:
2.1	amount of investment deduction

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