of December 30, 2018 No. 159-Z
About modification and amendments in some Laws of the Republic of Belarus
Accepted by the House of Representatives on December 19, 2018
Approved by Council of the Republic on December 20, 2018
Article 1. Bring in the Tax code of the Republic of Belarus of December 19, 2002 (The national register of legal acts of the Republic of Belarus, 2003, No. 4, 2/920; No. 85, 2/977; 2004, No. 4, 2/1009; No. 123, 2/1058; No. 174, 2/1068; No. 189, 2/1087; 2006, No. 6, 2/1177; No. 78, 2/1207; No. 107, 2/1235; 2007, No. 3, 2/1287; No. 15, 2/1302; 2008, No. 3, 2/1399; No. 289, 2/1551; 2010, No. 4, 2/1623, 2/1624; No. 253, 2/1726; 2011, No. 8, 2/1793; No. 140, 2/1877; 2012, No. 8, 2/1882, 2/1889; National legal Internet portal of the Republic of Belarus, 03.11. 2012, 2/1983; 02:01. 2014, 2/2094; 03:01. 2015, 2/2222; 01:01. 2016, 2/2343; 17:06. 2016, 2/2370; 26.10. 2016, 2/2430; 12:01. 2017, 2/2453; 28.07. 2018, 2/2566) of change and amendments, having been reworded as follows it:
"Tax code of the Republic of Belarus
General part
Section I General provisions
Chapter 1 Basic provisions
Article 1. The relations regulated by this Code
This Code installs system of taxes, charges (duties) levied in republican and local budgets, the basic principles of the taxation in the Republic of Belarus governs the imperious relations on establishment, introduction, change, cancellation of taxes,
charges (duties) and the relations arising in the course of execution of the tax liability, implementation of tax control, appeal of decisions of tax authorities, actions (failure to act) of their officials and also establishes the rights and obligations of taxpayers, charges (duties), tax authorities and other participants of the tax relations.
Article 2. The basic principles of the taxation in the Republic of Belarus
1. The taxation in the Republic of Belarus is based on the following principles:
1.1. legality of the taxation.
To anybody the obligation cannot be assigned to pay taxes, charges (duties), and also other payments which are not provided by this Code or established in other procedure having the signs of taxes, charges (duties) established by this Code than it is determined by the Constitution of the Republic of Belarus, this Code adopted according to it the laws regulating the tax matters, acts of the President of the Republic of Belarus. All participants of the tax relations shall observe the tax legislation;
1.2. obligation of the taxation.
Each person shall pay legally established taxes, charges (duties) on which this person is recognized the payer;
1.3. equalities of the taxation.
Taxes, charges (duties) cannot have discrimination nature and be established proceeding from racial, national, religious and other criteria. The regulations of this Code determining the bases and procedure for application of tax benefits cannot have individual character;
1.4. presumptions of conscientiousness of the taxpayer, charges (duties).
The taxpayer, charges (duties) is recognized fair until other is proved based on documentary confirmed data;
1.5. justice of the taxation.
The same taxation object can be assessed with the same tax, collection (duty) at one payer only once for the corresponding tax period;
1.6. stability of the tax legislation.
Taxes, charges (duties) established by this Code for the next financial year are not subject to change within this financial year;
1.7. publicity of the tax legislation.
The regulatory legal acts regulating the tax matters are subject to official publication according to the procedure, established by the legislation;
1.8. economic justification of the taxation.
Taxes, charges (duties) are established taking into account need of ensuring balance of expenses republican and local budgets with their income, and amount of the income from tax payment, charges (duties) shall exceed costs for their administration.
2. Establishment of the taxes, charges (duties) and privileges on their payment causing damage to homeland security of the Republic of Belarus, its territorial integrity, political and financial stability, including limiting free movement of physical persons, movement of goods (works, services) or financial resources within the territory of the Republic of Belarus or creating in defiance of the Constitution of the Republic of Belarus and the legal acts adopted according to it other obstacles for implementation of entrepreneurial and other organization activity and physical persons, except prohibited by legal acts is not allowed.
Article 3. Tax legislation of the Republic of Belarus
1. The tax legislation of the Republic of Belarus - system accepted on the basis and according to the Constitution of the Republic of Belarus of regulatory legal acts which includes:
this Code and the laws adopted according to it regulating the tax matters;
decrees, decrees and orders of the President of the Republic of Belarus containing the tax matters;
the resolutions of Council of Ministers of the Republic of Belarus regulating the tax matters and accepted on the basis and in pursuance of of this Code the laws adopted according to it regulating the tax matters and acts of the President of the Republic of Belarus;
the regulatory legal acts of republican state bodies, local authorities and self-government regulating the tax matters and published in the cases and limits provided by this Code, and also the laws adopted according to it regulating the tax matters, acts of the President of the Republic of Belarus and resolutions of Council of Ministers of the Republic of Belarus.
Inclusion of the provisions regulating the tax matters in other acts of the legislation is forbidden if other is not established by this Code or the President of the Republic of Belarus.
2. Provisions of the regulatory legal acts adopted on the basis and in pursuance of of this Code cannot contradict provisions of this Code, and equally go beyond content of these provisions or the powers conferred by them to relevant organ. Provisions of this Item do not extend to the acts of the President of the Republic of Belarus issued according to the Constitution of the Republic of Belarus.
3. In case of discrepancy of the act of the tax legislation with the Constitution of the Republic of Belarus the Constitution of the Republic of Belarus is effective.
4. In case of discrepancy of the decree or the presidential decree of the Republic of Belarus with this Code or other law regulating the tax matters, this Code or other law have supremacy only when powers on the publication of the decree or the decree were provided by this Code or other law.
5. In case of discrepancy of the act of the tax legislation with the act of other branch of law containing the tax matters provisions of the act of the tax legislation, except as specified, provided by Items 3 and 4 of this Article are applied.
6. Application of acts of the tax legislation by analogy is not allowed.
In case of identification of gaps in the tax legislation (legal regulation), internal contradictions in the acts of the tax legislation or other shortcomings creating legal uncertainty, decisions shall be made for benefit of taxpayers, charges (duties).
7. The acts of the tax legislation including establishing or canceling taxes, charges (duties) raising or lowering the tax rates establishing or canceling the tax benefits changing procedure for calculation and tax payment, charges (duties) are applied from the moment of (date) of their introduction in force and extend the action to the tax or accounting periods on which respectively a date of the actual realization, date of the actual income acquisition, other similar date fall if other is not provided by the laws of the Republic of Belarus or acts of the President of the Republic of Belarus.
The acts of the tax legislation canceling taxes, charges (duties) lowering the tax rates establishing the tax benefits eliminating the obligations of payers otherwise improving their provision can have retroactive force if directly provide it.
Article 4. Procedure for calculation of the terms established by the tax legislation
The term established by the tax legislation is determined calendar date or the expiration of the period which is estimated for years, calendar years, quarters, months, weeks or days. Term can be determined also by specifying on event which shall come or take place, or on action which shall be made.
The current of the term established for making of action and the calendar year estimated for years, except for, months, weeks or days, begins next day after calendar date or approach of event, action making which determine its beginning. The term estimated for years, except for calendar year expires in the corresponding month and number of the last year of term. At the same time year, except for calendar year, any period consisting of twelve calendar months following in a row is recognized.
The term estimated calendar years expires on December 31 the last calendar year of term. At the same time the period from January 1 to December 31 calendar year is recognized. If the beginning of current of such term is specifying on event which shall come, or on action which shall be made, the period from the date of approach of event or making of action till December 31 first calendar year of such term is recognized.
The term estimated quarters expires in the last day of the last month of term. At the same time quarter is considered to equal three months, counting of quarters is conducted since the beginning of calendar year.
The term estimated for months expires in the corresponding month and number of the last month of term. If the termination of term falls on month in which there is no corresponding number, then term expires in the last day of this month.
The term estimated for weeks expires in the last working day of the last week of term. At the same time the period consisting of five working days, the following in a row is recognized week.
In cases when the last day of the term established for action making falls on the day recognized according to the legislation in the day off and (or) non-working public holiday (in the non-working holiday), the next working day following it is considered day of the termination of term.
Action for which making fixed term, it shall be made no later than twenty four hours of the last day of term.
Calculation of terms for the purposes of payment (collection) of customs payments is made according to the customs legislation.
Article 5. Action of provisions of international treaties of the Republic of Belarus on the tax matters
1. The Republic of Belarus recognizes priority of the conventional principles of international law and provides compliance to them of the tax legislation.
2. If regulations of international treaties of the Republic of Belarus establish other regulations, than those which are provided by this Code and other legal acts of the Republic of Belarus then are applied regulations of the international treaty if other is not established by part two of this Item.
If this Code and (or) other legal acts provide more preferential terms of the taxation, than those which are established by the international treaty of the Republic of Belarus, except for the international treaties of the Republic of Belarus regulating mutual trips of citizens, and international treaties within the Eurasian Economic Union then are applied provisions of this Code and (or) other legal acts.
Article 6. Taxes, charges (duties)
1. Tax the obligatory individual non-paid payment levied from the organizations and physical persons in the form of alienation of belonging to them on the property right, economic maintaining or operational management of money in republican and (or) local budgets is recognized.
2. Collection (duty) the obligatory payment in republican and (or) local budgets, levied from the organizations and physical persons, as a rule, in the form of one of making conditions concerning their state bodies, including local councils of deputies, executive and administrative organs, other authorized organizations and officials, legally significant actions is recognized.
3. The payments made within the relations which are not regulated by this Code and other acts of the tax legislation and also payments in the form of penalties or other sanctions for violation of the law are not taxes, charges (duties).
4. In case of establishment of taxes all elements of the taxation shall be determined. Otherwise the tax is considered unspecified and is not subject to payment.
5. The tax is considered established in case payers and the following elements of the taxation are determined:
taxation object;
tax base;
tax rate (rates);
tax period (in case of possibility of its determination);
procedure for calculation;
procedure and payment due dates.
6. In case of establishment of collection (duty) his payers, subjects to taxation, rate, payment due dates and if necessary other elements of taxation in relation to specific charges (duties) are determined.
7. In case of establishment of tax, collection (duty) tax benefits and the bases for their use can be provided.
Article 7. Types of tax, charges (duties)
1. In the Republic of Belarus republican taxes, charges (duties) and the local taxes and charges are established.
2. Taxes, charges (duties) established by this Code, either the President of the Republic of Belarus, or the international treaties constituting the right of the Eurasian Economic Union, and obligatory to payment in all territory of the Republic of Belarus are recognized republican.
3. The taxes and fees established by regulatory legal acts of local councils of deputies according to this Code and obligatory to payment in the corresponding territories are recognized local.
Article 8. Republican taxes, charges (duties)
Treat republican taxes, charges (duties):
value added tax;
excises;
income tax;
tax on the income of the foreign organizations which are not performing activities in the Republic of Belarus through permanent mission;
the income tax from physical persons;
real estate tax;
land tax;
ecological tax;
tax for production (withdrawal) of natural resources;
offshore collection;
stamp tax;
consular fee;
state fee;
patent fees;
customs duties and customs fees, customs payments concerning goods for private use;
utilization collection.
Article 9. Local taxes and charges
Treat the local taxes and charges:
tax for ownership of dogs;
resort collection;
collection from suppliers.
Article 10. Specific modes of the taxation
1. Specific mode of the taxation the special procedure for calculation and tax payment, charges (duties) applied in the cases and procedure established by the Special part of this Code or the President of the Republic of Belarus is recognized.
2. The specific mode of the taxation is applied to payers:
tax in case of simplified taxation system;
the single tax from individual entrepreneurs and other physical persons;
the single tax for producers of agricultural products;
tax on gaming;
tax on the income from implementation of lottery activities;
tax on the income from holding video interactive games;
collection for implementation of craft activity;
collection for implementation of activities for rendering services in the field of agroecotourism;
unified imputed income tax.
3. In case of establishment of specific modes of the taxation payers and elements of the taxation, and also tax benefits are determined according to the procedure, provided by this Code or the President of the Republic of Belarus.
4. Establishment, introduction, change and cancellation of specific modes of the taxation are performed according to the procedure, provided for establishment, introduction, change and cancellation of republican taxes, charges (duties).
Article 11. Procedure for establishment, introduction, change and cancellation of republican taxes, charges (duties)
1. Establishment, introduction, change and cancellation of republican taxes, charges (duties) are performed by adoption of law on modification and (or) amendments in this Code and (or) publications of the act of the President of the Republic of Belarus, and establishment, change of payers and separate elements of taxation in relation to customs payments - also international treaties and acts constituting the right of the Eurasian Economic Union.
2. The laws on establishment, introduction new, in addition to provided by this Code, or cancellation of the imposed republican taxes, charges (duties), and also about modification of the operating republican taxes, charges (duties) regarding determination of payers, the taxation objects, tax base, the tax rates, tax period, tax benefits, procedure for calculation, procedure and payment due dates are accepted before approval of the republican budget for the next financial year and become effective not earlier than January 1 of the year following after year of their acceptance.
Article 12. Procedure for establishment, introduction, change and cancellation of the local taxes and charges
1. Establishment, introduction, change and cancellation of the local taxes and charges are performed according to this Code acceptance of regulatory legal acts of the Minsk city council of deputies, local councils of deputies of basic territorial level.
2. The Minsk city council of deputies, local councils of deputies of basic territorial level has the right to establish, enact or not to establish, not to enact local tax and (or) collection or to terminate the local tax and (or) collection which are earlier entered by them.
3. Regulatory legal acts about establishment, introduction and cancellation of the local taxes and charges, and also about modification of the operating local taxes and charges regarding determination of the tax rates, tax benefits, procedure for calculation, procedure and payment due dates are accepted in need of monthly term from the date of adoption of law on modification and (or) amendments in this Code and become effective not earlier than January 1 of the year following after year of its acceptance.
Article 13. Terms and their determinations
1. The terms of the civil law and other branches of law used in this Code are applied in those values in what they are used in these branches of law if other is not established by this Code.
2. For the purposes of of this Code the following terms and their determinations are used:
2.1. auditor services - services in carrying out audit of business and tax accounting, tax declarations (calculations) for taxes, charges (duties), the accounting and (or) financial reporting, and also other services referred according to the legislation on auditor activities to auditor services;
2.2. accounting services - services in statement, maintaining, financial accounting recovery, creation and (or) submission of accounting and (or) financial and other records;
2.3. state-financed organization - the organization recognized the Republic of Belarus, that according to the Budget code;
2.4. dividends - the income added by the organization (except particular partnership) to the participant (shareholder) on the shares (shares, shares) belonging to this participant (shareholder) according to the procedure of profit distribution remaining after the taxation;
2.5. design services - services in designing of art forms, appearance of products, facades of buildings, interiors of rooms, art designing;
2.6. the income - the economic benefit determined according to the tax legislation in cash or natural form considered in case of possibility of its assessment and in that measure in which such benefit can be estimated;
2.7. identical works (services) - works (service), the main signs, having identical characteristic of them;
2.8. identical goods - goods, the main signs, having identical characteristic of them, if other is not established for determination of customs value of goods by the customs legislation. In case of determination of identity of goods their physical characteristics, quality, the trademark, functional purpose and reputation in the market, country of source and the producer are considered, in particular. At the same time insignificant distinctions in appearance of such goods can not be considered;
2.9. property rights - the rights following from contractual and not contractual relations including arising concerning determination of destiny of property connected with its ownership, use and the order, property rights on intellectual property items;
2.10. engineering services - engineering and consulting services in preparation of production process and sales of goods (works, services), preparation of construction and operation of industrial, infrastructure, agricultural and other facilities, and also preproject and project services (preparation of feasibility statements, design developments, technical testing and the analysis of results of such testing);
2.11. other obliged person - person to who according to this Code and other acts of the tax legislation execution of the tax liability of the payer is assigned or which according to the customs legislation performs with the payer solidary duty on customs payment;
2.12. the foreign organization rendering services electronically for physical persons:
the foreign organization which renders services electronically which place of realization the territory of the Republic of Belarus, to the physical persons acquiring such services and perfroming calculations with it for the rendered services (the foreign organization rendering services electronically to physical persons in the Republic of Belarus) is recognized;
the foreign organization which based on commission agreements, the order and other similar contracts with the foreign organizations rendering services electronically to physical persons in the Republic of Belarus perfroms intermediary activities and calculations directly with such physical persons for acquisition by them of the specified services (the foreign intermediary in calculations);
2.13. consulting services - services in provision of explanations, recommendations and other forms of consultations, including determination and (or) assessment of problems and (or) opportunities of person, on managerial, economic, financial (including tax and accounting) to questions, and also concerning planning, the organization and implementation of business activity, personnel management;
2.14. marketing services - the services connected with research, the analysis, planning and forecasting in the field of production and the goods circulation (works, services), rendered for the purpose of taking measures to creation of necessary economic conditions for production and the goods circulation (works, services) including their characteristic, development of price strategy and strategy of advertizing;
2.15. research works - carrying out the scientific research caused by the specification of the customer;
2.16. homogeneous works (services) - works (service) which, without being identical, have similar characteristics;
2.17. homogeneous goods - goods which, without being identical, have similar characteristics and consist of similar components that allows them to perform the same functions and (or) to be commercially interchangeable if other is not established for determination of customs value of goods by the customs legislation. In case of determination of uniformity of goods their quality, the trademark, reputation in the market, country of source are considered, in particular;
2.18. developmental and experienced and technological (technological) works - development of sample of new product, design documentation for it or new technology;
2.19. intermediary services - services in assistance in establishment of contacts and the conclusion of transactions between producers (contractors, contractors) and consumers (customers), sellers (suppliers) and buyers, services in search and (or) provision to the customer of information on potential buyers, and also services of brokers (attorneys) and other persons, the acting on the basis of the commission agreements, the order and other similar civil agreements;
2.20. percent if other does not follow from content of this Code, - the income from debt obligations of any kind irrespective of method of their registration, including:
income in type of interest for using credits, loans;
income on securities which conditions of issue provide receipt of the income in type of percent (discount);
income according to deposit and savings certificates;
income from use of temporarily free money on accounts in banks, placements of money in deposits in National Bank of the Republic of Belarus, bank deposits (deposits) and other similar debt obligations (except for providing participation in profits) irrespective of method of their registration;
2.21. work - activities which results have material expression and can be implemented for requirements satisfaction of the organization and (or) physical persons;
2.22. promotion services - services in creation, distribution and placement (by means of any means and in any form) the information intended for the uncertain group of people and designed to create or maintain interest in physical person or legal entity, goods, trademarks, works, services;
2.23. the providing amounts - the money deposited as ensuring fulfillment of duties on payment of customs duties, taxes, ensuring fulfillment of duties of the legal entity performing activities in the field of customs affairs, ensuring fulfillment of duties of Authorized Economic Operator;
2.24. the account - the account opened based on the agreement signed with bank according to the procedure, established by the bank law, contribution (deposit);
2.25. the customs legislation - the international agreements regulating customs legal relationship, acts constituting the right of the Eurasian Economic Union, and the legislation of the Republic of Belarus on customs regulation;
2.26. customs payments - customs payments concerning goods for private use, taxes, charges (duties) levied in the republican budget by customs authorities;
2.27. goods - the property (except for property rights) realized or intended for realization if other is not established by this Code or the customs legislation;
2.28. difficult life situation - the objective circumstance (set of circumstances) which is not depending on physical person which it cannot overcome at the expense of the opportunities which are available for it, and the attracting non-execution of the tax liability;
2.29. managerial services - services in management of the organization (either its divisions, or activities of this organization), implementation of organizational and administrative, control functions concerning production, technological and (or) other processes, risks, property, purchases, sale;
2.30. service - activities which results have no material expression are implemented and consumed in the course of implementation of these activities or after its completion. Provision of property in lease (finance lease (leasing)) is not service if other is not provided by this Code in relation to separate taxes, charges (duties);
2.31. services electronically - the services rendered through the global computer Internet (further - the Internet) it is automated with use of information technologies, including with involvement of the intermediary in calculations;
2.32. services in information processing - services in implementation of collection and generalization of information, systematization of information arrays (data) and provision in the order of the user of results of processing of this information;
2.33. services in provision of information - service in provision of information (acquaintance with information) requested by the customer;
2.34. participants of the tax relations are taxpayers, charges (duties), other obliged persons and their representatives, tax agents, tax, customs and financial bodies, state control bodies, republican state bodies, local authorities and self-government, and also authorized bodies, the organizations and officials in case of the solution of the questions carried to their competence by this Code and other legislation or the acceptance and collection of taxes performing in accordance with the established procedure, charges (duties);
2.35. the financial instrument of forward transactions - the agreement which is the derivative financial instrument which cost depends on the price or other quantitative index of basic asset of the agreement, providing realization of the rights and (or) obligation fulfillment under this agreement in the future. The options, futures, forwards, swaps and other derivative financial instruments including representing combination of the listed derivative financial instruments belong to derivative financial instruments;
2.36. legal services - services of legal nature, including provision of explanations and consultations, preparation and examination of documents, representation of interests of customers in courts.
3. If other does not follow from content of this Code, for the purposes of of this Code the following reducings are used:
3.1. the lawyer - the lawyer performing lawyer activities individually;
3.2. bank - the bank of the Republic of Belarus, the non-bank credit and financial organization of the Republic of Belarus, "Development Bank of the Republic of Belarus" open joint stock company, Belarusian Currency and Stock Exchange open joint stock company, Asset Management Agency open joint stock company, other specialized financial organization of the Republic of Belarus which is not bank, but acts on the basis of the legal act according to which performs financial accounting according to regulatory legal acts of National Bank of the Republic of Belarus;
3.3. tax authorities - the Ministry of Taxes and Tax Collection of the Republic of Belarus and inspection of the Ministry of Taxes and Tax Collection of the Republic of Belarus;
3.4. state control bodies - the State Control Committee of the Republic of Belarus, its territorial authorities, bodies of financial investigations of the State Control Committee of the Republic of Belarus;
3.5. court - court of law if other is not established by this Code;
3.6. customs authorities - the State Customs Committee of the Republic of Belarus and customs;
3.7. financial bodies - the Ministry of Finance of the Republic of Belarus and local financial bodies.
Chapter 2 Taxpayers, charges (duties). Tax agents and other persons
Article 14. Taxpayers, charges (duties)
1. Taxpayers, charges (duties) (further - payers) the organizations and physical persons to whom according to the tax or customs legislation the obligation is assigned are recognized to pay taxes, charges (duties).
2. Are understood as the organizations:
2.1. legal entities of the Republic of Belarus;
2.2. the foreign and international organizations, including not being legal entities;
2.3. particular partnerships (agreement parties about joint activities, except agreement parties of konsortsialny crediting).
3. The branch, representation or other separate division of the legal entity of the Republic of Belarus having separate balance which for making of transactions by the legal entity opens the account with provision of the right to dispose of money on the account to officials of these separate divisions (further - branch) estimate the amounts of taxes, charges (duties) and fulfill the tax liabilities of this legal entity regarding the activities if other is not established by this Code or the President of the Republic of Belarus.
4. The participant of particular partnership (cooperation agreement) to whom according to the agreement of particular partnership (cooperation agreement) business management of this partnership is assigned or which receives revenue on activities of this partnership before its distribution fulfills the tax liability of this partnership.
5. Are understood as physical persons:
citizens of the Republic of Belarus;
citizens or citizens of foreign state;
stateless persons (citizenship).
Article 15. Belarusian and foreign organizations
1. The Belarusian organization the organization which location is the Republic of Belarus is recognized.
2. The foreign organization the organization which location is not the Republic of Belarus is recognized.
3. The Belarusian organization has the status of the tax resident of the Republic of Belarus and fulfills the tax liabilities concerning the income from sources in the Republic of Belarus, the income from sources outside the Republic of Belarus, and also concerning the property located both in the territory of the Republic of Belarus and beyond its limits.
The foreign organization is not tax resident of the Republic of Belarus and fulfills the tax liabilities only on the activities performed in the Republic of Belarus or concerning the income from sources in the Republic of Belarus, and also concerning the property located in the territory of the Republic of Belarus.
Article 16. Organization location
1. The organization location (except for particular partnership) the place of its state registration is recognized if other is not established by this Article.
2. In case of absence (failure to act) of the organization for the location specified in Item 1 of this Article, the place of its stay the location of the supreme body of management of the organization (the place where its powers according to constituent documents are performed) is recognized, and in case of its absence (failure to act) - the place where powers of its permanent executive body are performed.
In case of absence (failure to act) of permanent executive body of the organization the location of the organization is determined by the place where decisions concerning creation, liquidation and reorganization of this organization, change of list of her founders (participants), increase or reduction of the sizes of authorized fund, acquisition or alienation of its property and to other vital issues of management of the organization, or in the place in which there are main accounting documents of the organization are made.
3. The location of particular partnership the location (residence) of that his participant to whom according to cooperation agreement between participants business management of this partnership is assigned or which receives revenue on activities of this partnership before its distribution is recognized.
Article 17. Physical persons - tax residents of the Republic of Belarus
1. Tax residents of the Republic of Belarus physical persons which actually were in the territory of the Republic of Belarus in calendar year more than hundred eighty three days are recognized. Physical persons which actually were outside the territory of the Republic of Belarus hundred eighty three days and more in calendar year are not recognized tax residents of the Republic of Belarus.
Until provisions of part one of this Item do not allow to determine the status of physical person, person is recognized the tax resident of the Republic of Belarus current calendar year if it actually was in the territory of the Republic of Belarus more than hundred eighty three days previous calendar year and if the physical person actually was outside the territory of the Republic of Belarus hundred eighty three days and more previous calendar year, it is not recognized the tax resident of the Republic of Belarus current calendar year.
For the purposes of of this Code the tax residence of physical person is determined in relation to each calendar year.
2. By the time of the actual stay in the territory of the Republic of Belarus belong time of direct finding of physical person in the territory of the Republic of Belarus, and also time on which this person left the territories of the Republic of Belarus:
on treatment, in business trip;
on rest, under condition if the time spent for such rest in total did not exceed two months within calendar year.
3. Time during which the physical person was in the Republic of Belarus does not belong by the time of the actual stay in the territory of the Republic of Belarus:
3.1. as person having the diplomatic or consular status or as the member of the family of such person;
3.2. as the employee of the international organization created under the interstate agreement which participant is the Republic of Belarus, or as the member of the family of such employee.
Provisions of part one of this subitem do not extend to citizens of the Republic of Belarus;
3.3. on treatment or rest if this physical person was in the Republic of Belarus only with such purposes;
3.4. only for following from one foreign state in other foreign state through the territory of the Republic of Belarus by one vehicle or it is exclusive for the purpose of change from one vehicle on another in case of such following (transit following).
4. For confirmation of the actual stay in the territory of the Republic of Belarus day of entry (departure) into the Republic of Belarus (from the Republic of Belarus) is determined based on the mark about crossing of frontiers of foreign states brought by the competent authority of foreign state exercising border control in identity documents, and (or) documents for entry (departure) into the Republic of Belarus (from the Republic of Belarus), and also based on the information which is available in tax authority provided by state bodies and the organizations in the procedure established by the legislation.
If provisions of part one of this Item do not allow to determine unambiguously time of the actual finding of physical person in the territory of the Republic of Belarus, the payer submits to tax authority the documents (or their copies) confirming the place of its actual stay within calendar year (years) and also any other documents (or their copies) which can form the basis for determination of the place of its actual stay:
identity document;
permission to the temporary residence in the Republic of Belarus which is drawn up in accordance with the established procedure;
the documents confirming the place of the actual stay, place of employment, services, studies of physical person in the territory of the Republic of Belarus or foreign state;
other documents confirming entry (departure) into the Republic of Belarus (from the Republic of Belarus) and stay time in the territory of the Republic of Belarus or foreign state.
The number of days of the actual finding of physical person in the territory of the Republic of Belarus in calendar year is determined since the day following behind day of entry into the Republic of Belarus and comes to an end with day of departure from the Republic of Belarus inclusive or last afternoon of such calendar year.
5. If according to provisions of this Article and international treaties of the Republic of Belarus on the tax matters the physical person at the same time is recognized the tax resident of the Republic of Belarus and foreign state, then its tax residence is determined according to provisions of such international treaty.
If the physical person at the same time is tax resident of the Republic of Belarus and foreign state, but the international treaty of the Republic of Belarus on the tax matters with such state is absent and (or) is not applied or if the physical person is not tax resident of any state, including the Republic of Belarus, then it is recognized the tax resident of the Republic of Belarus if in calendar year for which the tax residence is determined it has nationality of the Republic of Belarus or the residence permit in the Republic of Belarus (residence permit).
Article 18. Residence of physical person
The residence of physical person for the purposes of of this Code the place (the settlement, the house, the apartment or other premises) where this physical person is registered at the place of residence, in the absence of such place - the place where this physical person constantly or mainly lives and if data on it cannot be established, - the location of property of this person is recognized.
Article 19. Individual entrepreneurs
1. The Belarusian individual entrepreneur the physical person registered as the individual entrepreneur in the Republic of Belarus is recognized (further - the individual entrepreneur).
The foreign individual entrepreneur the physical person registered as the individual entrepreneur outside the Republic of Belarus is recognized.
In the absence of country of incorporation for determination of capability of the physical person performing business activity to be individual entrepreneur and to have the rights connected with it and obligations the right of the country in the territory of which there is the main place of implementation of business activity by physical person is applied.
2. The physical person performing business activity, but which is not registered as the individual entrepreneur in defiance of requirements of legal acts fulfills the tax liabilities assigned by this Code and other acts of the tax legislation to the individual entrepreneur.
Article 20. Affiliated persons
1. Physical persons and (or) the organizations (further - persons) are recognized this Article affiliated persons in the presence between them the relations which render and (or) can exert direct impact on conditions and (or) economic results of their activities and (or) activities of persons represented by them.
The relations belong to such relations:
between persons, the being founders (participants) of one organization if the share of direct and (or) indirect participation of each of such persons in the organization constitutes at least 20 percent;
between the organizations if one person directly and (or) indirectly participates in these organizations and the share of such participation in each of these organizations constitutes at least 20 percent and also when their authentic owner is the same physical person;
between the organizations, the structure of collegiate executive body or the board of directors (supervisory board) of which more than for 50 percent consists of the same physical persons together with the affiliated persons specified in paragraph seven of this part;
when one person (including physical person together with his affiliated persons specified in paragraph seven of this part) acts as the founder (participant) of other organization if the share of its direct and (or) indirect participation constitutes at least 20 percent. Direct and (or) indirect participation of the Republic of Belarus, the local executive and administrative organs, republican state bodies and other state organizations subordinated to the Government of the Republic of Belarus in the organizations is not the basis for recognition of such persons interdependent;
when one person performs (directly or indirectly) control over other person (other persons);
when physical persons are married according to the legislation, the relations of close relationship or property, the adoptive father (adopter) and adopted (adopted), the guardian, the custodian and the ward, and also between the organizations, founders (participants) of which they are if the share of direct and (or) indirect participation of such physical persons in these organizations constitutes at least 20 percent.
2. Share of participation of person in the organization is determined by addition of shares of direct and indirect participation of person in the organization.
Share of direct participation of person in the organization the share fraction of the organization which is directly belonging to it or share in authorized capital of the organization, and in case of impossibility of determination of such shares - the share determined in proportion to the number of participants in the organization is recognized.
The share of indirect participation of person in the organization is determined in the following procedure:
the sequence of participation of person in the organization through the third parties by determination of direct participation of each previous person in each subsequent organization is established (further - the sequence of the organizations);
the share of indirect participation of person in the organization through the third parties in the sequence of the organizations is determined as the work of shares of direct participation of persons in the subsequent organization;
with several sequences of the organizations the shares of indirect participation determined by each of them are summed up.
Share of participation of the physical person the amount of shares of direct and indirect participation of this physical person and persons, interdependent with it, recognized by those according to the paragraph the seventh parts two of Item 1 of this Article is recognized the organization.
3. For the purposes of this Article the authentic owner of the organization is understood as physical person which is direct or through persons, interdependent with it, has opportunity to exert decisive impact on management of the organization or on its business activity of way:
realization of the property right to all property of the organization;
realization of the right to appoint sole executive body of the organization, or to create collegiate executive body or the board of directors (supervisory board) of the organization, or to exert decisive impact on forming of its structure;
direct or indirect participation in the authorized capital of the organization in the amount of allowing to influence the decisions made by it on implementation of business activity.
4. Persons can be recognized interdependent judicially on the bases as other, than it is provided by part two of Item 1 of this Article if the relations between these persons render and (or) can exert direct impact on conditions and (or) economic results of their activities and (or) activities of persons represented by them.
Article 21. Payer's rights
1. The payer has the right:
1.1. receive from tax authorities and other authorized state bodies of explanation concerning application of acts of the tax legislation;
1.2. represent the interests in tax authorities independently or through the representative;
1.3. use tax benefits in the presence of the bases and according to the procedure, established by this Code and other acts of the tax legislation. For confirmation of the right to use tax benefits the payer can keep separate account of the taxation objects on which there are bases for application of tax benefits;
1.4. address for change of the due date for tax payment established by the legislation, charges (duties), penalty fee;
1.5. address for implementation of ministerial procedures in tax authority in the place of registration if other is not established by subitem 2.2 of Item 2 of article 26 of this Code;
1.6. be present when conducting check, offer explanations on the questions relating to check subject, receive the act (reference) of check;
1.7. represent to tax authorities and to their officials explanations on calculation and tax payment, charges (duties), and also objection under the act (reference) of check;
1.8. demand from officials of tax authorities of observance of acts of the tax legislation when making of actions by them concerning payers;
1.9. require observance of tax secret;
1.10. appeal decisions of tax authorities, actions (failure to act) of their officials;
1.11. on indemnification, the tax authorities caused by illegal decisions, wrongful acts (failure to act) of their officials, according to the procedure, established by the legislation;
1.12. not fulfill the decisions of tax authorities and the requirement of their officials which are not corresponding to provisions of this Code and other legislation;
1.13. for the purpose of check of reliability of goodwill to use the information which is not tax secret and containing in the state information resources (systems), provided by means of the single portal of electronic services of the nation-wide automated system;
1.14. get acquainted with the tax declarations (calculations), other documents and (or) information which are in tax authority which belong to calculation and (or) payment of taxes by it of charges (duties) if it does not affect the right, freedoms and (or) legitimate interests of other persons and do not contain in materials the data constituting the state secrets, the commercial and (or) protected by the law other secret.
2. Payers have also other rights established by the tax or customs legislation.
3. Administrative and judicial protection of their rights and legitimate interests according to the procedure, determined by this Code and other acts of the legislation is guaranteed to payers.
Part one of this Item extends also to payers in case of calculation and payment of taxes by them, charges (duties) based on the explanations concerning application of the tax legislation received by them from tax authorities in written or electronic form.
4. The rights of payers are provided with the corresponding obligations of tax authorities.
5. Other obliged person has the rights granted by this Code and other acts of the tax legislation to the payer.
Article 22. Payer's obligations
1. The payer shall:
1.1. get registered in tax authorities in the cases established by this Code;
1.2. pay the taxes established by the legislation, charges (duties);
1.3. keep in accordance with the established procedure account of the income (expenses) and other taxation objects if such obligation is provided by the tax or customs legislation;
1.4. represent to tax authority in the place of registration if other not stipulated in Article the 26th of this Code:
1.4.1. according to the procedure and the cases established by the tax legislation, tax declarations (calculations), and also other documents and (or) information necessary for calculation, payments and tax collections, charges (duties);
1.4.2. no later than March 31 of the year following for reporting, the annual individual statements constituted according to the legislation of the Republic of Belarus on financial accounting and the reporting.
Action of part one of this subitem does not extend on:
state-financed organizations;
the non-profit organizations which are not performing business activity;
the foreign organizations which are not performing activities which according to article 180 of this Code are considered as activities in the territory of the Republic of Belarus through permanent mission;
National Bank of the Republic of Belarus and its structural divisions;
the peasant farms keeping for December 31 of accounting year financial accounting in the book of accounting of the income and expenses of peasant farm.
The payers specified in part one of item 4 of article 40 of this Code present such reporting in the form of the electronic document;
1.4.3. the copy of the separation balance sheet or the transfer act in case of reorganization of the organization within five working days from the date of reorganization;
1.5. record receivables and represent the list of debtors with indication of receivables amount, and also the copy of the documents confirming the fact of availability of receivables and the expiration of obligation fulfillment of debtors before the payer:
in tax authority in the place of registration - no later than five working days from the date of emergence of the tax arrears, charges (duties), penalty fee. The list of debtors in the form approved by the Ministry of Taxes and Tax Collection of the Republic of Belarus can be represented in written or electronic form;
in customs authority which makes collection of customs payments, - no later than five working days from the date of obtaining by the payer (his representative) of the decision of customs authority on collection of customs payments, percent, penalty fee or the decision under the act of customs inspection.
The agreement, consignment and (or) commodity-transport notes, delivery and acceptance certificates of the performed works, the rendered services, bookkeeping registers with disaggregation of receivables and other documents confirming receivables availability at the payer and accounts payable at his debtor on which the term of limitation period did not expire can be the documents confirming receivables availability fact;
1.6. submit the documents and (or) information necessary for the taxation, collection of outstanding amounts of taxes, charges (duties), penalty fee, to tax authorities, and regarding customs payments - to customs authorities;
1.7. sign the act (reference) of check;
1.8. fulfill legal requirements of tax, customs authority and their officials, including the requirement about elimination of the revealed violations of the law;
1.9. report in the established form in tax authority in the place of registration according to the procedure and the terms established by legal acts, data which message obligation for payers is provided by such legal acts and also to report no later than ten working days:
1.9.1. from the date of when the payer became the member of the organization, - about participation in the Belarusian or foreign organization. At the same time the physical person who is not the tax resident of the Republic of Belarus, or the foreign organization shall not report about participation in other foreign organizations if such participation is not connected with the taxation in the Republic of Belarus;
1.9.2. from the date of opening or account termination in bank and other credit institution outside the Republic of Belarus the Belarusian organizations - about opening or account termination;
1.9.3. from the date of decision making about liquidation or reorganization of the organization, except for the organization which registration was performed in case of its state registration, - about adoption of such decision;
1.9.4. from the date of creation or liquidation of branch of the legal entity of the Republic of Belarus - about its creation or liquidation;
1.9.5. from the date of approach of circumstance in connection with which the obligation of branch of the Belarusian organization for execution of the tax liabilities of this organization arises or stops, - about approach of such circumstance;
1.9.6. from the date of change of the location of the organization, except for the organization which registration was performed in case of its state registration, - about such change;
1.9.7. from the date of change of the data which are earlier reported by the foreign organization in case of registration in tax authority - about such change. The message is submitted in case of each subsequent change of such data electronically;
1.10. represent no later than March 31 of the year following for reporting to tax authority in the place of registration in the established form information on cash flow on the bank accounts opened by the Belarusian organizations and other credit (financial) institution outside the Republic of Belarus, except for correspondent accounts;
1.11. submit the documents confirming the right to tax benefits to tax authority in the place of registration according to its requirement if other not stipulated in Article the 26th of this Code, or to the tax agent, and on taxes, charges (duties) levied by other state bodies, other organizations, officials - to such state bodies, the organizations, officials;
1.12. provide transfer of proceeds from sales of goods (works, services), property rights, and also non-operating incomes on the current (settlement) bank accounts in bank according to legal regime of these accounts and implementation of payments from them according to the procedure, stipulated by the legislation. The specified procedure for transfer of revenue shall be provided from the date of formation of the tax debt, to charges (duties), penalty fee and other payments in republican and local budgets, and also debts on penalties for administrative offenses in the field of business activity and against procedure for the taxation before its complete repayment.
The requirement established by part one of this subitem does not extend to debt concerning which the delay and (or) payment by installments of its repayment provided according to the legislation are effective;
1.13. represent to tax authority in the place of registration the copies of intermediate liquidating and liquidating balances certified by it within two working days from the date of their approval according to the legislation;
1.14. provide during the terms established by the legislation, safety of documents of financial accounting, accounting of the income (expenses) and other taxation objects, other documents and data necessary for the taxation;
1.15. provide availability of the stipulated by the legislation documents confirming acquisition (receipt, transportation) of inventory items;
1.16. provide verification of source accounting documents regarding their compliance to requirements of the legislation, and in case of their registration on behalf of the Belarusian organization or the Belarusian individual entrepreneur to check accessory to their sender of goods and validity of the form of such document, information on which is placed in electronic databank of forms of documents and documents with certain degree of protection and printed materials.
Action of part one of this subitem does not extend to physical persons when making of the transactions which are not connected with implementation of business activity by them;
1.17. in case of sales of goods (works, services) in cash to provide acceptance of cash according to the procedure, established by the legislation;
1.18. when conducting checks or actions for identification of property of the payer, and also his debtors to provide to officials of tax and customs authorities possibility of implementation of their rights and obligations, including provision of the rooms suitable for conducting check and such actions (in case of availability of such rooms);
1.19. fulfill other duties established by the tax or customs legislation.
2. The payer paying customs payments shall report about the circumstances specified in subitem 1.9.3 of Item 1 of this Article in customs authority in which region of activities it is.
3. The foreign organizations concerning activities which according to article 180 of this Code are considered as activities in the territory of the Republic of Belarus through permanent mission shall observe requirements of the legislation of the Republic of Belarus about financial accounting and the reporting.
4. The documents constituted in foreign language submitted according to Item 1 of this Article shall be followed by transfer on Belarusian or Russian. Fidelity of transfer or authenticity of the signature of the translator shall be certified by the notary or other official having the right to make such notarial action, or translation shall be certified by the Belarusian Chamber of Commerce and Industry (its unitary enterprise, its representation or branch).
The witnessing (assurance) specified in part one of this Item is not required concerning transfers:
the documents confirming for the purposes of application of provisions of international treaties of the Republic of Belarus on the tax matters that the foreign organization has the permanent location in foreign state the physical person is resident of foreign state;
the conclusions of auditing organization (auditor) of foreign state, agreements, source accounting documents and other documents constituted by the foreign organizations, relating to the costs (non-operating expenses) incured outside the Republic of Belarus for the purposes of activities of the foreign organization in the territory of the Republic of Belarus through permanent mission.
5. Other obliged person fulfills the duties assigned by this Code and other acts of the tax and customs legislation to the payer.
Article 23. Tax agents
1. Tax agents the 3 and 5 articles 14 of this Code of person specified in Items 2, which are source of payment of the income to the payer and (or) to whom owing to the tax legislation obligations on calculation, deduction at the payer and to budget contribution of taxes, charges (duties) are assigned are recognized.
2. The tax agent has the same rights, as the payer if other is not established by this Code.
3. The tax agent shall:
3.1. estimate, hold from the money which is due to the payer if other is not provided by this Code or other acts of the tax legislation, and to transfer into the budget the corresponding taxes, charges (duties) according to the procedure, established by this Code;
3.2. on each payer to record the added and paid income withheld and transferred into the budget of the corresponding taxes, charges (duties) if other is not provided by this Code or other acts of the tax legislation, and to issue to payers according to their addresses in the established form of the certificate of the income estimated and the retained taxes;
3.3. submit upon the demand of tax authorities the documents and (or) information necessary for control of correctness of calculation, deduction and budget contribution of the corresponding taxes, charges (duties);
3.4. provide during the terms established by the legislation, safety of the documents and data necessary for control of correctness of calculation, deduction and budget contribution of the corresponding taxes, charges (duties);
3.5. fulfill other duties established by this Code and other acts of the tax legislation.
Article 24. The right to representation in the relations regulated by the tax legislation
1. The payer can participate in the relations regulated by the tax legislation through the legal or authorized representative.
2. Personal participation of the payer in the relations regulated by the tax legislation does not deprive of it the right to have the representative, is equal as participation of the representative does not deprive of the payer of the right to personal participation in the specified legal relationship.
3. Powers of the representative are subject to documentary confirmation according to the procedure, established by the legislation.
4. Legal representatives of the payer organization persons, representatives are recognized to represent the specified organization based on acts of the legislation or constituent documents of this organization.
Legal representatives of the payer - physical person persons acting as his representatives according to the legislation are recognized.
5. The authorized representative of the payer is recognized:
5.1. the physical person or legal entity authorized by the payer to represent its interests in the relations regulated by the tax legislation based on the power of attorney.
The authorized representative of the payer organization performs the powers based on the power of attorney issued signed by her head or the other person authorized on it by its constituent document.
The authorized representative of the payer - physical person, including the individual entrepreneur, performs the powers based on the power of attorney which at the choice of the principal shall be certified by one of the following methods:
notarially;
according to the procedure, stipulated in Item 3 Articles 186 of the Civil code of the Republic of Belarus;
the organization in which the principal works or studies, the organization performing operation of housing stock and (or) providing housing and communal services for the place of his residence;
5.2. the tax consultant authorized by the payer to represent its interests in the relations regulated by the tax legislation based on the services agreement on tax consultation.
6. The rules provided by this Article extend to tax agents.
Article 25. Actions (failure to act) of representatives of the payer
The actions (failure to act) of representatives of the payer made in connection with participation of this payer in the relations regulated by the tax legislation are recognized actions (failure to act) of this payer.
Article 26. The participation right in the tax relations irrespective of the place of registration, the residence
1. The payer has the right to receive from tax authorities irrespective of the place of registration free information on the operating taxes, charges (duties), acts of the tax legislation, and also on the rights and obligations of payers, tax authorities and their officials.
2. The physical person who is not the individual entrepreneur has the right:
2.1. represent to tax authorities irrespective of the place of registration, the residence:
the tax declaration (calculation) for the income tax from physical persons;
the tax declaration (calculation) for the income tax from physical persons from the income of the payer who is not recognized by the tax resident of the Republic of Belarus;
the notification on implementation of the types of activity recognized by the taxation object the single tax from individual entrepreneurs and other physical persons;
the documents confirming the right to tax benefits;
the documents necessary for determination of the amount of the single tax from individual entrepreneurs and other physical persons which is subject to offsetting or return, stipulated in Article 344 of this Code;
2.2. address irrespective of the place of registration, the residence for implementation of ministerial procedures in inspectorates of the Ministry of Taxes and Tax Collection of the Republic of Belarus for the area, the city or the area in the city.
3. The provisions provided by subitem 2.1 of Item 2 of this Article do not extend to the notary performing notarial activities in notarial bureau and the lawyer.
Article 27. Order of interaction with the payer
1. Documents and (or) information can be provided by the payer to tax authority or are sent by tax authority to the payer in written or electronic form.
Documents and (or) information electronically go tax authority to personal account of the payer, and in case of its absence - in writing.
2. Documents and (or) information can be in writing provided by the payer and are sent to the payer on paper by the courier (courier) or by mail or provided by the payer and issued to the payer during its acceptance.
3. Documents and (or) information can be electronically provided by the payer or are sent by tax authority to the payer in the form of the electronic document if other is not provided by parts two and third this Item.
Documents and (or) information can be electronically provided to tax authority by the physical person who is not the individual entrepreneur in electronic form.
Documents and (or) information can be electronically provided to tax authority by the foreign organization, the rendering service electronically for physical persons, or are directed by tax authority of such organization in the form of the electronic document and (or) in electronic form.
4. For the purposes of of this Code and other acts of the tax legislation under submission of documents and (or) information:
in the form of the electronic document submission of documents and (or) information, confirmation of integrity and which authenticity it is performed using the certified means of the digital signature is understood;
in electronic form submission of documents and (or) information, confirmation of integrity and which authenticity it is performed without application of the certified means of the digital signature is understood.
5. The documents placed by tax authority in personal account of the payer and (or) information electronically are not handed (do not go) to the payer in writing.
Date of the direction of documents and (or) information electronically is date of their placement in personal account of the payer.
6. To request tax authority of the documents having the right for reconciliation and (or) information provided by the payer in electronic form from it their originals.
7. Requirements to form of representation (direction) of documents and (or) information are determined by this Code and other acts of the tax legislation.
Article 28. Personal account of the payer
1. The personal account of the payer placed on the Internet is information resource which maintaining performs the Ministry of Taxes and Tax Collection of the Republic of Belarus in the procedure established by it.
The personal account of the payer is used in cases and taking into account the features provided by this Code for obtaining from tax authorities and the direction in tax authorities of electronic documents, documents and (or) information in electronic form.
2. Access to personal account of the payer is provided with the help:
personal key of the digital signature;
accounting record and password. Access to personal account of the payer by means of the account and the password is provided to physical person and the foreign organization, the rendering service electronically for physical persons;
different ways according to the legislation.
3. The account and the password are provided to physical person by any tax authority irrespective of the place of his residence, registration or finding of the taxation object the land tax and (or) the real estate tax in case of presentation of the identity document, and to the representative of physical person - also the document confirming it powers.
The account and the password are handed tax authority to physical person or his representative under list.
4. The account and the password of the foreign organization, the rendering service electronically for physical persons, go inspectorate of the Ministry of Taxes and Tax Collection of the Republic of Belarus for the city of Minsk.
Access to personal account of the payer is provided to the foreign organization, the rendering service electronically for physical persons, from the date of its registration in tax authority and remains within six months after its removal from accounting in tax authority.
5. The documents and (or) information electronically provided through personal account of the payer, access to which is provided by means of the account and the password, are recognized equivalent to the documents in writing signed by the sign manual of physical person or representative of the foreign organization, the rendering service electronically to physical persons in the Republic of Belarus.
Article 29. Tax secret
1. The tax secret is been available in tax, customs and financial bodies, state control bodies, republican state bodies, local authorities and self-government, authorized bodies, the organizations and for officials who are participants of the tax relations, any information about payers, except for the information provided to the payer concerning themselves and also data:
1.1. about surname, own name, middle name (if that is available) the payer - physical person, including the individual entrepreneur, the name and the location of the payer organization;
1.2. divulged by the payer independently or from its consent;
1.3. being public, including the annual accounting and (or) financial reporting of the organizations published according to the legislation for general data;
1.4. about accounting number of the payer, including about date of its assignment;
1.5. about payment date persons performing craft activity, activities in the field of agroecotourism according to collection for implementation of craft activity and collection for implementation of activities for rendering services in the field of agroecotourism;
1.6. about the name of tax authority in the place of registration of the payer;
1.7. about finding of the payer in the course of liquidation (the activities termination), date of the decision of registering body on the payer's exception of the Single state register of legal entities and individual entrepreneurs;
1.8. about authorized capital (capital) of the organization;
1.9. about violations of tax and other legislation and measures of responsibility for these violations;
1.10. other states provided to tax, law enforcement or other authorities according to international treaties of the Republic of Belarus;
1.11. provided to state bodies, other organizations, and also interdepartmental and other commission within which competence implementation of ministerial procedures, for the purpose of implementation of ministerial procedures by them is;
1.12. the tax invoices (the automated information system "Accounting of Invoices") provided to participants of electronic interaction within software and hardware complex of accounting;
1.13. about registration as resident of the free economic zone, the Park of high technologies, the special tourist and recreational park "August Channel", the Chinese-Belarusian industrial park "Great Stone".
2. The tax secret is not subject to disclosure, except as specified, provided by Council of Ministers of the Republic of Belarus.
3. The data which are tax secret have the special mode of storage and access determined by Council of Ministers of the Republic of Belarus.
4. Loss of the documents containing the data which are tax secret, or disclosure of such data in defiance of procedure, stipulated by the legislation attract the responsibility provided by legal acts.
Chapter 3 taxation Elements
Article 30. Taxation objects
The taxation objects circumstances with which availability at the payer the tax legislation or the customs legislation connect emergence of the tax liability are recognized.
Each tax, collection (duty) has the independent taxation object.
Article 31. Sales of goods (works, services), property rights
1. Sales of goods (works, services), property rights are recognized alienation of goods by one person to other person (performance of works by one person for other person, rendering services by one person to other person), transfer of property rights by one person to other person on paid or non-paid basis regardless of method of acquisition of rights goods (results of the performed works, the rendered services), property rights or form of the corresponding transactions.
Sales of goods (works, services), property rights also other transactions can be recognized the cases provided by this Code or acts of the President of the Republic of Belarus.
Voluntary conveyance of goods (works, services), property rights are recognized transfer of goods (performance of works, rendering services), property rights without payment and release from obligation of their payment.
2. Property rights are not recognized sales of goods (works, services):
2.1. cession of property as deposits to authorized capitals of the commercial organizations;
2.2. cession of property of the organization to her participant (shareholder) in the amount of, not exceeding its contribution to authorized capital of this organization, in case of its liquidation or in case of exit (exception) of the participant of the list of members of the organization, and also not exceeding part of its contribution to authorized capital of this organization in case of reduction of the size of authorized fund. At the same time the cost of the transferred property and the size of contribution or part of contribution of the participant (shareholder) are subject to recalculation in US dollars on the official rate established by National Bank of the Republic of Belarus respectively for date of cession of property and for date of contributing;
2.3. property acquisition as a result of requisition, nationalization or confiscation;
2.4. transition of the property right to property as a result of inheritance;
2.5. transfer of goods (works, services), property rights to the consumer of advertizing:
in the absence of payment or other counter obligation fulfillment if such goods (works, services), property rights are subjects of advertizing and (or) contain information on subjects of advertizing;
in the form of prize when carrying out according to the legislation of advertizing game.
Provisions of part one of this subitem do not extend to the promotion services rendered to advertisers;
2.6. address to property of the state of ownerless property, finds or treasures, neglected animals;
2.7. voluntary conveyance:
2.7.1. property of the organization to her legal successor (legal successors) by reorganization of this organization;
2.7.2. property (works, services) within one owner according to its decision or the decision of the body authorized by it;
2.7.3. property (works, services) to the Republic of Belarus or its administrative and territorial units, including on behalf of authorized state bodies, legal entities and physical persons, made on the basis:
regulatory legal acts of the President of the Republic of Belarus and Council of Ministers of the Republic of Belarus;
the decisions of National Bank of the Republic of Belarus, Administration of the President of the Republic of Belarus, Administration of the President of the Republic of Belarus, National academy of Sciences of Belarus, other state bodies and other state organizations subordinated to the President of the Republic of Belarus, the Prosecutor General's Office of the Republic of Belarus, the Investigative Committee of the Republic of Belarus, the State committee of judicial examinations of the Republic of Belarus, state control bodies, courts, republican state bodies and other state organizations subordinated to the Government of the Republic of Belarus, Office of Council of Ministers of the Republic of Belarus, administrations of the free economic zones accepted within their powers established by the legislation;
decisions of the local executive and administrative organs accepted within their powers established by the legislation;
2.7.4. the property which is in property of the Republic of Belarus or its administrative and territorial units, to the state organizations for the decision of the owner of property or the body (organization) authorized by it;
2.7.5. the idle property which is in republican and utility property in property of individual entrepreneurs and the non-state organizations;
2.7.6. the property belonging to physical person, works, services to other physical person who is married to it according to the legislation, the relations of close relationship or property if such transfer is not connected with implementation of business activity;
2.7.7. premises of commercial use in property of citizens according to the decision of the President of the Republic of Belarus;
2.7.8. the objects of engineering, transport, social infrastructure and their improvement completed by construction in state-owned property in the cost type according to the procedure determined by the President of the Republic of Belarus.
Article 32. Income and sources of their obtaining
Income of the payer can be carried to the income from sources in the Republic of Belarus or to the income from sources outside the Republic of Belarus according to the tax legislation.
If provisions of the tax legislation do not allow to carry unambiguously income gained by the payer to the income from sources in the Republic of Belarus or to the income from sources outside the Republic of Belarus, reference of the income to this or that source, and also determination of share of such income are performed according to the procedure, established by other legislation.
Article 33. Tax base and tax rate (rates). Procedure for determination and adjustment of tax base and (or) tax amount (collection)
1. The tax base represents cost, physical or other characteristic of the taxation object.
The tax base is determined in relation to specific tax, collection (duty).
2. The tax rate represents the size of tax charges per unit of measurement of tax base if other is not established by this Code, other acts of the tax or customs legislation.
The tax rates are established in relation to each tax, collection (duty).
3. The tax base and the tax rates on republican taxes, charges (duties) are established by this Code, other acts of the tax legislation if other is not established by the President of the Republic of Belarus or the acts constituting the right of the Eurasian Economic Union.
The tax base and the tax rates on the local taxes and charges are established by local councils of deputies according to this Code.
4. The tax base and (or) the amount of subject payment (offsetting, return) of tax (collection) by results of check are subject to adjustment in the presence of at least one of the following bases:
establishment of misstatement of data on the facts (set of the facts) of making of economic activities, about the taxation objects which are subject to reflection by the payer in accounting and (or) tax accounting, tax declarations (calculations) and also in other documents and (or) information necessary for calculation and tax payment (charges);
main objective of making of economic activity are failure to pay (incomplete payment) and (or) offsetting, return of tax amount (collection);
lack of reality of making of economic activity (including cases when the goods (intangible assets) actually did not arrive, works are not performed, services are not rendered, property rights are not transferred).
5. In the presence of the bases specified in item 4 of this Article the tax base and (or) the amount of subject to payment (offsetting, return) of tax (collection) are determined proceeding from the actual data on the taxation objects, and (or) the actual circumstances of making of economic activities, and (or) the available data on their making in case of possibility of their establishment, including based on the documents (information, materials) provided by the payer, state bodies, other organizations and physical persons.
Availability of the bases specified in item 4 of this Article is established taking into account the proofs collected by the body performing, and (or) provided by law enforcement agencies.
6. The payer to the payment (offsetting, return) of tax (collection) having the right to self-construct adjustment of tax base and (or) amount of subject before purpose of check.
Article 34. Tax and reporting periods
1. The tax period is understood as the calendar year or other period determined in relation to each specific tax, collection (duty) upon termination of which the tax base is determined and the amount of this tax, collection (duty) is estimated.
The tax period can consist of several accounting periods.
The accounting period if other is not established by part two of Article of 341 of this Code, is understood as the period by results of which payers shall provide to tax authority tax declarations (calculations), and (or) other documents, and (or) information necessary for calculation and tax payment, charges (duties).
2. In the cases established by this Code or other acts of the tax legislation the obligation on calculation and the tax discharge, collection (duty) before or during the tax or accounting period can be assigned to payers.
Article 35. Privileges on taxes, charges (duties)
1. Privileges on taxes, charges (duties) are recognized provided to separate categories of payers provided by this Code and other acts of the tax or customs legislation of benefit in comparison with other payers, including opportunity not to pay tax, collection (duty) or to pay them in smaller size.
2. Privileges on taxes, charges (duties) are established in type:
2.1. tax exemption, collection (duty);
2.2. additional in relation to considered in case of determination (calculation) of tax base for all payers of the tax deductions and (or) other reduction of tax base or tax amount, collection (duty);
2.3. the tax rates lowered in comparison with generally established;
2.4. compensations of the amount of the paid tax, collection (duty);
2.5. in other type established by the President of the Republic of Belarus.
3. Privileges on taxes, charges (duties) are established by the President of the Republic of Belarus and (or) this Code, other laws if other is not established by the President of the Republic of Belarus, and also the international treaties constituting the right of the Eurasian Economic Union.
Privileges on taxes, charges (duties) are individually provided to payers in type, procedure and on the conditions determined by the President of the Republic of Belarus.
The Minister of Foreign Affairs of the Republic of Belarus and his deputies, and also heads of diplomatic representations and consular establishments of the Republic of Belarus have the right to lower rates of the consular fee or to exempt from the consular fee of the organization and physical persons according to their applications submitted in writing and also according to written petitions of chambers of National assembly of the Republic of Belarus, Council of Ministers of the Republic of Belarus, the Constitutional Court of the Republic of Belarus, the Supreme Court of the Republic of Belarus, Administration of the President of the Republic of Belarus, the State secretariat of the Security Council of the Republic of Belarus, the State Control Committee of the Republic of Belarus, the Prosecutor General's Office of the Republic of Belarus, the Central commission of the Republic of Belarus on elections and holding republican referenda and republican state bodies, and also diplomatic representations and consular establishments of the foreign states accredited in the Republic of Belarus if provided in the statement or the petition of the reason are recognized as valid.
Local councils of deputies or according to their order local executive and administrative organs have the right to provide privileges on taxes, charges (duties) which are completely paid to local budgets:
to certain payers - physical persons on the taxation objects which are not connected with implementation of business activity in connection with stay in difficult life situation;
to separate categories of payers according to the procedure and on the conditions determined by the President of the Republic of Belarus, this Code and (or) other laws.
4. The payer has the right to use privileges on taxes, charges (duties) from the moment of emergence of legal basis for their application and during the entire period of action of these bases.
Privileges on taxes, charges (duties), control of calculation and by which payment it is assigned to tax authorities and which are not used by the payer according to part one of this Item can be used by it in the presence of in total following conditions:
the payer does not declare written refusal of use of privileges on taxes, charges (duties);
the tax liability on taxes, charges (duties) arose during action of legal basis for use of privileges on taxes, charges (duties);
five years from the date of emergence of the tax liability in case of which execution there was legal basis for use of privileges on taxes, charges (duties) if other is not provided by this Code did not expire.
The payer has the right to use the privileges on customs payments which are not used in case of customs declaration of goods, placed under the corresponding customs procedure, after release of goods if the obligation on payment of these payments arose during action of legal basis for use of the specified privileges and three years from date of issue of goods did not expire if other is not established by the international treaties and acts constituting the right of the Eurasian Economic Union.
The payer has the right not to use privileges on taxes, charges (duties), to refuse their use or to suspend their use on one or several tax periods if other is not established by this Code.
5. When using privileges on customs payments the payer shall specify in the customs declaration data on application of such privileges and on the documents confirming the right to these privileges.
If use of privileges on customs payments is integrated to obligations of person about observance of the set restrictions on use and (or) the order with goods and (or) requirements and conditions, as the commitment letter (statement) of the customs applicant for purpose of goods and (or) about use of goods or about the order such goods for the purpose of, the privileges corresponding to conditions of provision, the customs declaration is considered.
The payer of the privilege having the right to use during conducting check on taxes, charges (duties), earlier not used, in case of observance of the conditions established by part one of this Item, parts two both third item 4 of this Article and submission of the documents confirming the right to privileges on taxes, charges (duties).
6. When transforming the legal entity of one type to the legal entity of other type (change of form of business) to again arisen legal entity switches to the right of the reorganized legal entity of privileges on taxes, charges (duties).
7. Concerning privileges on taxes, charges (duties) the efficiency evaluation of their application taking into account which results the decision on preserving or cancellation of the corresponding privileges on taxes, charges (duties) is made is carried out. Procedure for evaluating efficiency of privileges on taxes, charges (duties), and also their classification are established by Council of Ministers of the Republic of Belarus.
Article 36. Procedure for calculation of taxes, charges (duties)
1. The payer independently estimates in Belarusian rubles the tax amount, collection (duty) which is subject to payment for accounting, tax period proceeding from tax base, the tax rate and tax benefits if other is not established by this Code and other acts of the tax or customs legislation.
2. The tax amount which is subject to payment, collection (duty) is estimated following the results of tax period taking into account the facts of failure to pay and excessive tax discharge, collection (duty) elicited in this tax period irrespective of the expiration of five years from the terms of its payment established by the tax legislation.
Provisions of part one of this Item are not applied in case of calculation of customs payments. The amounts of taxes which are subject to payment, charges (duties) levied by customs authorities are determined according to the customs legislation.
3. In the cases provided by this Code, the customs legislation and (or) acts of the President of the Republic of Belarus or decisions of local councils of deputies (concerning the local taxes and charges), the obligation on calculation of tax amount, collection (duty) can be assigned to tax or customs authority or the tax agent. At the same time calculation to the physical person including registered as the individual entrepreneur, the real estate tax, the land tax is made by tax authority no more than in three calendar years preceding year in which such calculation is made.
Article 37. Due dates for tax payment, charges (duties)
1. The due dates for tax payment, charges (duties) are established by this Code, other acts of the tax or customs legislation in relation to each tax, collection (duty).
2. Change by the payer, tax or other authority of fixed term of tax payment, charges (duties) is not allowed except as specified, provided by this Code and other acts of the tax or customs legislation.
3. Payment due dates of tax, collection (duty) can be determined calendar date, the expiration of the period, and also specifying on event which shall come or take place, or on action which shall be made.
Article 38. Payment procedure of taxes, charges (duties), penalty fee
1. The tax discharge, collection (duty), is made by penalty fee according to the procedure, established by this Code, in non-cash or cash procedure in Belarusian rubles if other is not established by this Code or other acts of the tax or customs legislation, international treaties of the Republic of Belarus.
The payment procedure of tax, collection (duty) is established in relation to each tax, collection (duty).
2. In the afternoon of the tax discharge, collection (duty), penalty fee is recognized:
2.1. day of issue of the payment instruction to bank on transfer of tax, collection (duty), penalty fee, including by means of its representation on paper, the directions in electronic form with use of system of remote bank servicing, settlement system with use of electronic money in the presence on the account, in e-wallet of the means sufficient for execution of such payment instruction by bank. In case of execution by bank of the payment instruction which is earlier not performed on absence reason on the account in e-wallet of the means sufficient for its execution in full, - day of execution by bank of such payment instruction on transfer of tax amounts, collection (duty), penalty fee;
2.2. day of introduction for transfer of tax amounts, collection (duty), penalty fee of cash in bank, settlement, rural executive and administrative organ, tax or customs authority, the organization of communication of the Ministry of Communications and Informatization of the Republic of Belarus or in the cases established by the tax or customs legislation in other authorized organization;
2.3. day of implementation of payment with use of bank payment card or its details according to the procedure, established by the legislation, on account of payment of tax amounts, collection (duty), penalty fee;
2.4. day of execution by bank of payment instructions on payment of tax amounts, collection (duty), penalty fee from accounts of the Ministry of Finance of the Republic of Belarus, head departments of the Ministry of Finance of the Republic of Belarus on areas and the city of Minsk - in case of execution of the tax liabilities of the payer by budget funds;
2.5. day of transfer in the corresponding cash budget in Belarusian rubles - in case of the tax discharge, collection (duty), penalty fee with purchase of foreign currency by bank, and also in case of transfer by the payer of the payable tax amounts, collection (duty), penalty fee in foreign currency because of limits of the Republic of Belarus;
2.6. day when money on account of payment of tax amounts, collection (duty), penalty fee is accepted by the payment agent by means of use of the automated information system of single settlement and information space (further - the ERIP system) according to the procedure, established by the legislation of the Republic of Belarus;
2.7. in case of the address (offsetting) to customs payments of the amounts of providing:
brought on the current (settlement) bank account of the Ministry of Finance of the Republic of Belarus in Belarusian rubles, - the day specified in subitems 2.1-2.6 of this Item (depending on form of payment of such providing), in relation to payment of the amounts of providing;
brought on the current (settlement) bank account of customs in cases, stipulated by the legislation, in foreign currency, - day of giving in customs of the written application about the address of the amounts of providing to customs payments.
3. It is allowed according to the procedure, established by this Code, to read excessively paid or collected amounts of taxes, charges (duties), penalty fee and to direct them on account of debt repayment and (or) execution of the forthcoming tax liability if other is not established by the acts constituting the right of the Eurasian Economic Union. At the same time in the afternoon of the tax discharge, collection (duty), penalty fee day of the offsetting made by tax authority of excessively paid or excessively collected amounts of taxes, charges (duties), penalty fee on account of debt and (or) on account of execution of the forthcoming tax liability is recognized, and when offsetting such amounts by customs authority - the day specified in subitems 2.1-2.6 of Item 2 of this Article or Item 3 of Article of 61 of this Code (depending on form in which were paid such amounts (are collected)).
4. It is allowed according to the customs legislation:
set off the amounts of advance payments of customs payments, percent, penalty fee, the providing amounts if other is not established by international treaties of the Republic of Belarus. At the same time in the afternoon of tax payment, charges (duties), percent, penalty fee the day specified in subitems 2.1-2.6 of Item 2 of this Article (depending on form in which such amounts were paid), in relation to payment of the amounts of advance payments is recognized;
turn (to read) the providing amounts of customs payments, percent, penalty fee if other is not established by international treaties of the Republic of Belarus. At the same time in the afternoon of tax payment, charges (duties), percent, penalty fee are recognized the day specified in subitems 2.1-2.6 of Item 2 of this Article (for the case specified in the paragraph the second subitem 2.7 of Item 2 of this Article), or day of transfer in the republican cash budget the Belarusian rubles received from sale of foreign currency (for the case specified in paragraph three of subitem 2.7 of Item 2 of this Article).
Offset of the import customs duties, and monetary commitments of receivers of budgetary funds which are subject to payment by the taxpayer, charges (duties), penalty fee, except for from republican and local budgets before this payer is allowed.
Section II Tax liability
Chapter 4 Tax accounting. Tax declaration. Tax liability and its execution
Article 39. Tax accounting
1. Tax accounting implementation by payers of accounting of the taxation objects and determination of tax base on taxes, charges (duties) by settlement adjustments to accounting data is recognized if other is not established by the tax legislation.
Tax accounting is kept only for the purpose of the taxation and implementation of tax control.
2. Tax accounting is based on accounting data and (or) on other documentary confirmed data on objects, taxable or connected with the taxation.
3. The foreign organization rendering services electronically for physical persons provides accounting:
3.1. the data allowing to estimate the amount of the tax liability for tax period which treat:
the amounts of tax base with indication of payment currency and date of rendering service;
the amounts of change of tax base which happened in the tax period (tax periods) following tax period in which the tax base, in connection with return to buyers of money (including by offsetting on account of provision of other service electronically) and dates of such return (offsetting) of money was reflected;
the amounts of the received payments, including the amounts of advance payments, and the dates of receipt of the specified payments;
3.2. the data used by it for determination of the place of the actual finding of physical person (the surname, own name, middle name (if that is available) is entered if such data are provided by the buyer), to which data on the country of finding of physical person (if such data are provided by the buyer), the network (IP) address of the device used by the buyer in case of acquisition of services electronically, the international country code of the telephone number used for acquisition or fee (in the presence), the postal index of the residence (if such data are specified by the buyer), the bank identification code used by physical person in case of service acquisition electronically and other information provided by physical person and allowing to determine the country of its actual stay belong. Account is kept in any form on each physical person to which in tax period the service electronically was realized.
Article 40. Tax declaration (calculation)
1. The tax declaration (calculation) the statement of the payer in the established form with indication of the data necessary for calculation of tax, collection (duty) is recognized.
If it is provided by form of the tax declaration (calculation), then in it are specified:
full name (surname, own name, middle name (if that is available)) of the payer, the place of its finding (residence), contact phone number, the name and code of tax authority in which the tax declaration (calculation) is submitted;
type of the tax declaration (calculation);
the gained income and the performed expenses;
sources of the income;
data on the used tax benefits;
the estimated tax amount, collection (duty);
the average number of workers for the accounting period and prior calendar year;
salary fund;
code of type of economic activity;
the net profit (loss) reflected in accordance with the established procedure in accounts of financial accounting, being at the command the organizations after tax payment, charges (duties);
the total area of capital structures (buildings, constructions), their parts, parking places determined by taxpayers in case of simplified taxation system according to the procedure, established by this Code;
the income tax amount from physical persons estimated from the income which is actually paid in the accounting period (in case of its absence in tax period), and also transferred into the budget in the accounting period;
withheld from the income tax amount from the physical persons but which is not transferred (excessively listed) into the budget for January 1 of accounting year, and also for the last day of the accounting period actually paid to payers of the income;
other data necessary for calculation and tax discharge, collection (duty).
2. The tax declaration (calculation) is submitted each payer on each tax, collection (duty) concerning which he is recognized as the payer, and in the presence of the taxation objects in tax period. In the cases established by this Code, the tax declaration (calculation) is submitted the tax agent.
On taxes, charges (duties) estimated by the accruing result since the beginning of tax period, the tax declaration (calculation) is submitted for the accounting period in which there was taxation object, and also for all subsequent accounting periods of this tax period.
In the absence of the taxation objects in tax period the tax declaration (calculation) is submitted on:
to the income tax;
to the value added tax in the presence of the tax which is subject to payment (return) including in connection with implementation of the tax deductions in full irrespective of the tax amount on value added estimated on sales of goods (works, services), property rights. The tax declaration (calculation) is submitted for the accounting period in which there was tax which is subject to payment (return) and also for all subsequent accounting periods of this tax period;
to the value added tax when rendering services by the foreign organizations electronically.
Tax declarations (calculations) are not represented in the cases established by this Code and also:
during terms and regarding activities, 384 of this Code specified in Item 1 of Article;
the payers specified in Item 1 of Article 385, Item 1 of article 386 of this Code;
regarding activities and in case of observance of conditions of tax exemption, charges (duties) specified in Items 2 and 3 of article 386 of this Code.
3. The tax declaration (calculation) is submitted in the established form in writing or on the established formats in the form of the electronic document in tax authority in the place of registration of the payer according to the procedure and the terms established by this Code or other acts of the tax legislation.
The physical person who is not the individual entrepreneur, the tax declaration (calculation) can be represented in writing to tax authority irrespective of the place of registration or in electronic form through personal account of the payer.
4. Tax declarations (calculations) for the established formats shall present in the form of the electronic document:
payers whose average number of workers for prior calendar year constitutes 15 and more people. The average number of workers is determined according to the procedure, established by National Statistical Committee of the Republic of Belarus;
taxpayers on value added.
The requirement established by part one of this Item does not extend to payers:
to which according to the legislation on economic insolvency (bankruptcy) procedures of economic insolvency (bankruptcy), except for procedures of sanitation are applied;
being in process of liquidation (the activities termination).
In case of representation by the payers specified in part one of this Item, the tax declaration (calculation) in writing such tax declaration (calculation) the case when its representation is impossible in connection with unavailability of the portal of the Ministry of Taxes and Tax Collection of the Republic of Belarus which is information resource of this Ministry, the single portal of electronic services of the nation-wide automated information system (including due to the lack of power supply and (or) failure of the equipment (its part)), insufficiency of resources of portals, errors of the software of portals, unavailability and (or) lack of communication channels with these portals, including insufficiency of width of communication channels with them, impossibility to sign the tax declaration (calculation) in connection with unavailability of foreign mobile operator and (or) due to the lack of delivery of the message to them is not considered provided, except for, necessary for use by the payer of the digital signature. In case of approach of such cases the term of submission of the tax declaration (calculation) is prolonged for time necessary for elimination of the reasons for which the organization cannot provide it.
5. In case of the direction of the tax declaration (calculation) in writing by mail day of its representation is date of acceptance of the mailing, and electronically - the date of its acceptance fixed by means of software of tax authorities.
The tax authority has no right to refuse adoption of the tax declaration (calculation) if it is provided by the payer in the established form (the established format), and shall put down at the request of the payer on the tax declaration (calculation) or its copy provided to them additional copy mark about acceptance and date of its obtaining in case of receipt of the tax declaration (calculation) in writing or to transfer to the payer confirmation about its obtaining electronically.
6. In case of detection in the tax declaration (calculation) submitted for last tax period or for the last accounting period of the current tax period, incompleteness of data or mistakes the payer shall make changes and (or) additions to the tax declaration (calculation), except as specified, provided by part four of this Item, and to provide it in the form operating in tax period for which corresponding changes and (or) amendments are made.
If concerning tax, the collection (duty) estimated by the accruing result since the beginning of tax period, incompleteness of data or errors are found for the accounting period of last tax period, then changes and (or) amendments are reflected in the tax declaration (calculation) for last tax period. In case of detection of incompleteness of data or mistakes for the last accounting period of the current tax period of change and (or) amendment are reflected in the tax declaration (calculation) represented for the next accounting period of the current tax period.
Concerning tax, the collection (duty) estimated without the accruing result since the beginning of tax period, change and (or) amendments are reflected in the tax declaration (calculation) for that accounting (tax) period in which incompleteness of data or error are found.
The tax declaration (calculation) for tax, collection (duty) with the made changes and (or) additions is not submitted during conducting check for the tax or accounting period subjected to check and also it is not represented for the tax or accounting period subjected to check, except as specified when such changes and (or) amendments are connected with reflection of results of check in accounting or tax accounting or with reflection in accounting or tax accounting of circumstances which came after the beginning of check, but are related to the period subjected to check.
7. Features of submission of tax declarations (calculations) for specific tax, collection (duty) are determined by the Special part of this Code or other acts of the tax legislation.
Article 41. Tax liability
1. The tax liability the payer's obligation in the presence of the circumstances established by the tax or customs legislation is recognized to pay tax, collection (duty).
2. The bases of origin, change and the termination, and also procedure and conditions of execution of the tax liability are determined by the tax or customs legislation.
3. The tax liability is assigned to the payer from the moment of emergence of the circumstances providing payment of the corresponding tax, collection (duty).
4. The tax liability stops its execution or with emergence of circumstances with which the tax legislation and (or) the customs legislation connect the termination of the tax liability on this tax, collection (duty).
Article 42. Execution of the tax liability
1. Execution of the tax liability payment of receivable tax amounts, collection (duty) is recognized.
2. Execution of the tax liability is performed:
directly payer;
other obliged person in the cases established by the tax or customs legislation.
Execution of the tax liability can be performed for the payer by the other person who has no right to require return (offsetting) from the budget paid for the taxpayer, collection (duty).
3. Execution of the tax liability is performed by payers irrespective of attraction them to responsibility for violation of the legislation, except for the tax liability which arose in connection with the income (part of the income) to which (which parts) confiscation is applied.
4. The tax liability is considered fulfilled also in the following cases:
after pronouncement by tax or customs authority of the decision on the offsetting of excessively paid or excessively collected amounts of taxes, charges (duties) according to the procedure established by this Code;
after offsetting by customs authority of the amounts of advance payments of customs payments or the address (offsetting) of the amounts of providing to customs payments according to the customs legislation if other is not established by international treaties of the Republic of Belarus;
after pronouncement by customs authority of the decision on the offsetting of the amounts of taxes, charges (duties) which are subject to return according to the customs legislation, according to the procedure established by this Code;
wrong specifying by the payer in the payment instruction of the name (code) of bank and account number on accounting of means of the republican budget instead of the name (code) of bank and account number for accounting of means of the local budget and vice versa. This provision is applied to tax which transfer in the Budget code of the Republic of Belarus is provided both in republican, and in local budgets.
5. The tax liability is considered unexecuted in the following cases:
response by the payer or return by bank to the payer of the payment instruction on the tax discharge, collection (duty) in the budget and if by the time of such response (return) the tax, collection (duty) are not paid (are not collected) in accordance with the established procedure;
if at the time of presentation by the payer in bank of the payment instruction on the tax discharge, collection (duty) this payer has other shown and unexecuted monetary commitments which according to the legislation are performed in extraordinary or in first-priority procedure.
6. Execution of the tax liability by the payer is not required in case of:
compensation of the caused damage in the form of outstanding amounts of taxes, charges (duties) by the owner of property of the payer organization, the founder (participant) or other person, including the head of the organization having the right to give instructions, obligatory for the organization, or having opportunity otherwise to determine its actions;
compensation of the caused damage in the form of unpaid customs payments according to the procedure established by the legislation for payment (collection) of customs payments;
approach of the circumstances provided by the tax or customs legislation under which the tax liability stops.
7. Are assigned to the organization or physical person recognized by permanent mission of the foreign organization according to subitem 1.2 of Item 1 of article 180 of this Code:
execution of the tax liabilities of such foreign organization, and also the responsibility for their execution established for payers and tax agents;
obligation on tax payment, charges (duties) at the expense of money of the foreign organization which permanent mission they are, and in case of their insufficiency and lack of other property of the foreign organization - at the expense of own money with indication of in tax declarations (calculations) and payment instructions on tax payment, charges (duties) of the accounting number of the payer assigned to the foreign organization in the Republic of Belarus.
8. Non-execution or improper execution of the tax liability are the bases for application of measures of forced execution of the tax liability and payment of penalty fee, and also for application to the payer of measures of responsibility according to the procedure and on the conditions established by legal acts.
9. Recognition of the tax debt, to charges (duties) and its write-off are made by the bad debt according to the procedure, established by the President of the Republic of Belarus.
Article 43. Obligations of banks on execution of payment instructions on tax payment, charges (duties), penalty fee, decisions on tax collection, charges (duties), penalty fee and payment requests
1. The bank in the presence of money on the account, electronic money in e-wallet shall perform in the priority established by legal acts the payment instruction on the tax discharge, collection (duty), penalty fee or the decision of tax or customs authority on tax collection, collection (duty), penalty fee with appendix of payment request, including with sale of foreign currency, and in the absence of money for their execution in full - in process of cash receipt into the account, electronic money in e-wallet.
Purchase of foreign currency is performed by bank on the official rate of Belarusian ruble established by National Bank of the Republic of Belarus on the date of execution of the payment instruction on tax payment, charges (duties), penalty fee or the decision of tax or customs authority on tax collection, collection (duty), penalty fee with appendix of payment request.
2. Execution of payment instructions by banks on the tax discharge, collection (duty), penalty fee or the decision of tax or customs authority on tax collection, collection (duty), is made by penalty fee for the account of money (electronic money) with appendix of payment request in that sequence in which they arrive in bank.
3. Transfer of tax, collection (duty), penalty fee transfer of the specified tax amounts, collection (duty), penalty fee into the account on accounting of means of the relevant budget is recognized.
Transfer of taxes by banks, charges (duties), the penalty fee accepted in cash desk of bank according to payment instructions by cash is made no later than the day following behind day of acceptance of the specified payments.
In case of acceptance of cash in foreign currency in case of the tax discharge, collection (duty), the penalty fee by bank performs purchase of such currency on the official rate of Belarusian ruble established by National Bank of the Republic of Belarus on the date of acceptance of cash.
4. Collection of payment by banks is not allowed for:
servicing on the transactions specified in this Article including for acceptance of cash in case of payment (compensation) of taxes, charges (duties), penalty fee in republican and local budgets;
purchase of foreign currency in case of payment (collection) of taxes, charges (duties), penalty fee;
acceptance, document transfer, used by tax or customs authorities in case of fulfillment of duties, assigned to them by this Code and other acts of the legislation, including in case of their passing in republican centralized system of exchange of interbank correspondence in the form of electronic documents.
Collection of payment by other authorized organizations for acceptance of cash from the physical persons including registered as individual entrepreneurs in case of payment (compensation) of taxes, charges (duties), penalty fee is not allowed in republican and local budgets.
5. In case of non-execution or improper execution by bank at the scheduled time of the payment instruction on the tax discharge, collection (duty), penalty fee or the decision of tax or customs authority on tax collection, collection (duty), penalty fee for the account of money (electronic money) with appendix of payment request, except non-execution cases for the reasons which are not depending on bank, the bank pays penalty fee according to the procedure, stipulated in Clause the 55th of this Code, and also bears responsibility according to legal acts.
Article 44. Features of submission of the tax declaration (calculation) and execution of the tax liability in case of liquidation of the organization, the termination of activities of the individual entrepreneur, termination of the contract of particular partnership (cooperation agreement)
1. The tax declaration (calculation) in case of liquidation of the organization, the termination of activities of the individual entrepreneur is submitted according to requirements of part one of Item 2 of article 40 of this Code:
within five working days from the date of submission to registering body of the petition for dissolution (the activities termination) for the expired tax period and (or) from the beginning of the current tax period till day of filing of application about liquidation (the activities termination) inclusive if other is not established by this Code. The tax liability is fulfilled and the payable penalty fee is paid no later than the 22nd following after month of submission of such tax declaration (calculation);
not later than ten working days about day of representation by the liquidated organization, the individual entrepreneur stopping activities in registering body of the liquidation balance sheet, notification on activities termination process completion (in the presence of the taxation objects in the course of liquidation of the organization, the termination of activities of the individual entrepreneur). The tax liability is fulfilled and the payable penalty fee is paid within five working days from the date of submission of such tax declaration (calculation).
In case of approach of the terms of submission of the tax declaration (calculation) established by this Code or other acts of the tax legislation during the period between the terms specified in paragraphs second and third to part one of this Item, the tax declaration (calculation) is submitted according to requirements of part one of Item 2 of article 40 of this Code. The tax liability is fulfilled and the payable penalty fee is paid according to the procedure and the terms established by this Code.
2. The tax liability of the liquidated organization is fulfilled and the penalty fee which is payable it is paid by liquidation commission (liquidator) of this organization.
Features of execution of the tax liability and payment of receivable penalty fee by the liquidated organization concerning the goods which are under customs control are established by the Law of the Republic of Belarus of January 10, 2014 "About customs regulation in the Republic of Belarus" (The national legal Internet portal of the Republic of Belarus, 22.01. 2014, 2/2127).
If the money of the liquidated organization including received from realization of its property is not enough for execution in full the tax liability, payment of receivable penalty fee, the remaining debt is repaid by the owner of property of such organization, founders (participants) or other persons, including the head of the organization having the right to give instructions, obligatory for this organization, or having opportunity otherwise to determine its actions, in cases and limits set by the civil legislation, including the legislation on economic insolvency (bankruptcy), or constituent documents of the organization, but the outstanding amount which is not extinguished after that is recognized the bad debt and is written off according to the procedure, established by the President of the Republic of Belarus.
3. The tax declaration (calculation) in case of liquidation of the branch fulfilling the tax liabilities of the legal entity is submitted according to requirements of part one of Item 2 of article 40 of this Code for activities of such branch for the period before its liquidation no later than the 20th following after month in which there was liquidation.
The tax liability is fulfilled and the payable penalty fee is paid by the legal entity whose tax liabilities were fulfilled by the liquidated branch, no later than the 22nd in which such tax declaration (calculation) is provided.
Provisions of this Item extend also to case of emergence of circumstance in connection with which the obligation of branch of the legal entity on execution of the tax liabilities of this legal entity stops.
4. The tax declaration (calculation) in case of the termination of activities by the foreign organization in the territory of the Republic of Belarus through permanent mission is submitted not later than five working days before the termination of such activities.
The tax liability is fulfilled and the payable penalty fee is paid no later than one working day from the date of submission of such tax declaration (calculation).
5. The tax declaration (calculation) in case of the termination of notarial activities, lawyer activities is submitted the notary performing notarial activities in notarial bureau, the lawyer according to requirements of part one of Item 2 of article 40 of this Code no later than five working days from the date of decision making about the termination of activities from the beginning of tax period till day of submission by them of information on the termination of activities in the procedure established by the legislation inclusive.
The tax liability is fulfilled and the payable penalty fee is paid no later than the working day following behind day of submission of such tax declaration (calculation).
6. The tax declaration (calculation) in case of termination of the contract of particular partnership (cooperation agreement) is submitted according to requirements of part one of Item 2 of article 40 of this Code not later than five working days before the termination of such agreement for the expired tax period and (or) from the beginning of the current tax period till day of termination of the contract of particular partnership (cooperation agreement).
The tax liability is fulfilled and the payable penalty fee is paid no later than the working day following behind day of submission of such tax declaration (calculation) by the participant of partnership specified in item 4 of article 14 of this Code and if it has no opportunity to fulfill the tax liability, to pay penalty fee, then participants shall fulfill solidary the tax liability, pay penalty fee.
Article 45. Features of submission of the tax declaration (calculation), execution of the tax liability by reorganization of the organization and return (offsetting) of the amounts of taxes, charges (duties), penalty fee
1. In case of submission of the tax declaration (calculation), execution of the tax liability and payment of penalty fee the legal successor of the reorganized organization has all rights of the payer and fulfills all duties provided by this Code for the taxpayer, charges (duties).
Features of execution by the reorganized organization of the tax liability and payment of receivable penalty fee concerning the goods which are under customs control are established by the Law of the Republic of Belarus "About customs regulation in the Republic of Belarus".
2. The tax declaration (calculation) by reorganization of the organization in the form of transformation is submitted according to requirements of part one of Item 2 of article 40 of this Code, the tax liability is fulfilled and the penalty fee which is payable it is paid by the legal successor of this organization according to the procedure and the terms established by this Code and other acts of the tax legislation.
3. The tax declaration (calculation) by reorganization of the organization in the form of allocation is submitted according to requirements of part one of Item 2 of article 40 of this Code the reorganized organization according to the procedure and the terms established by this Code and other acts of the tax legislation.
In case of allocation from structure of the organization of one or several organizations of legal succession for execution of the tax liability, payment of penalty fee at the allocated organizations does not arise. If as a result of such allocation the reorganized organization has no opportunity to fulfill the tax liability, to pay penalty fee and this allocation entailed the non-execution of the tax liability, failure to pay penalty fee allocated the organizations shall according to the decision of tax authority in the place of registration of the reorganized organization solidary with the reorganized organization to fulfill the tax liability, to pay penalty fee.
4. The tax declaration (calculation) by reorganization of the organization in the form of separation is submitted no later than the 20th following after month of reorganization, the organization reorganized by one of legal successors according to the separation balance sheet separately on activities of such organization for the period before state registration of the legal successor.
The tax liability is fulfilled and the payable penalty fee is paid by legal successors according to the share of participation of the legal successor determined in the separation balance sheet performed by the tax liability, payment of penalty fee of the reorganized organization no later than the 22nd following after month of reorganization of the organization. At the same time, if the separation balance sheet does not allow to determine share of participation of the legal successor of the reorganized organization performed by the tax liability or excludes possibility of execution in full of the tax liability, payment of penalty fee by one of legal successors, legal successors according to the decision of tax authority in the place of registration of the reorganized organization shall fulfill solidary the tax liability, pay penalty fee.
5. The tax declaration (calculation) by reorganization of the organization in the form of accession is submitted the legal successor of this organization according to requirements of part one of Item 2 of article 40 of this Code no later than the 20th following after month of reorganization, separately on activities of the reorganized and attached organizations for the period before entering into the Single state register of legal entities and individual entrepreneurs of record about the termination of activities of the attached organization.
The tax liability is fulfilled and the payable penalty fee is paid by the legal successor no later than the 22nd following after month of entering into the Single state register of legal entities and individual entrepreneurs of record about the termination of activities of the attached organization by the legal successor of the reorganized organization.
6. The tax declaration (calculation) for activities of the reorganized organization in the form of merge is submitted the legal successor of this organization according to requirements of part one of Item 2 of article 40 of this Code no later than the 20th following after month of reorganization, separately on activities everyone reorganized the organizations for the period before state registration of the legal successor.
The tax liability is fulfilled and the payable penalty fee is paid by the legal successor no later than the 22nd following after month of reorganization of the organization.
7. Month of reorganization for the purposes of this Article is understood as month on which it falls respectively:
date of entering into the Single state register of legal entities and individual entrepreneurs of record about the termination of activities of the attached legal entity;
date of state registration of newly created legal entities.
8. In the absence of the unexecuted tax liabilities, unpaid penalty fee at the reorganized organization and its legal successor (legal successors) of tax amount, collection (duty), penalty fee who are excessively paid by the reorganized organization or collected before its reorganization, payments of penalty fee to the reorganized organization or return to the legal successor (legal successors) of the reorganized organization are subject to offsetting on account of execution by the legal successor (legal successors) of such organization of the tax liabilities.
In the presence of several legal successors of tax amount, collection (duty), penalty fee, excessively paid by the reorganized organization or excessively collected before its reorganization, subject to offsetting and (or) return to her legal successor (legal successors), are determined according to the share of participation of each legal successor performed by the tax legislation determined according to the separation balance sheet.
Article 46. Features of submission of the tax declaration (calculation) and execution of the tax liability in case of cession of property in trust management
Concerning the property delivered in trust management (the obligee acquired by the trustee at the expense of money in connection with property trust management), and also on the taxation objects arising in connection with trust management of such property, the tax declaration (calculation) is submitted, the tax liability is fulfilled and the payable penalty fee is paid by the obligee independently, and in the cases established by this Code, the trustee.
Article 47. Features of execution of the tax liability of the dead declared the dead it is unknown the absent or incapacitated physical person and return (offsetting) of the amounts of taxes, charges (duties), penalty fee
1. The tax liability of the died physical person is fulfilled by his heir (heirs) who accepted the inherited property of the dead within the cost of the inherited property and in proportion to share in inheritance no later than two months from the date of inheritance acceptance. At the same time the legal succession on execution by the heir (heirs) of obligation on payment due from the died physical person of penalty fee does not arise.
According to the statement of the heir (heirs) of the died physical person the tax authority within three working days from the date of submission of such statement shall issue to the heir (heirs) of the died physical person the statement from data of accounting of tax authorities on the estimated and paid amounts of taxes, charges (duties), penalty fee on the tax liability of the died physical person.
In the absence of the heir (heirs) or in case of refusal of the heir (heirs) of inheritance acceptance and also in case the size of the tax liability of the died physical person exceeds the cost of the inherited property, or in the absence of the inherited property the outstanding outstanding amount on the tax liability of the died physical person is recognized the bad debt and is written off according to the procedure, established by the President of the Republic of Belarus.
Execution of the tax liability of the physical person announced by the dead is made in similar procedure.
Provisions of parts of the first or fourth of this Item do not extend to discharge of duty on the payment of customs duties, taxes which arose at the physical person acting as the customs applicant of the goods for private use moved through customs border of the Eurasian Economic Union. Such obligation stops in connection with the death of the customs applicant or the announcement his dead.
2. The tax liability of physical person, acknowledged is unknown absent or incapacitated, is performed and the penalty fee which is payable it is paid by person, authorized body of guardianship and custody, or directly guardianship and custody body no later than two months from the date of entry into force of the judgment about recognition of physical person is unknown absent or incapacitated at the expense of property of this physical person.
Tax authority in the place of registration of physical person, acknowledged it is unknown absent or incapacitated, shall issue to person authorized by guardianship and custody body or guardianship and custody body the statement from data of accounting of tax authorities on the estimated and paid amounts of taxes, charges (duties), penalty fee on the tax liability of physical person, acknowledged it is unknown absent or incapacitated, within three working days from the date of obtaining from the specified authorized person (authorized body) of data on recognition of physical person it is unknown absent or incapacitated.
Debt on the tax liability of physical person, acknowledged it is unknown absent or incapacitated, and also the penalty fee which is not paid to them in case of insufficiency (absence) of property of this physical person for execution of its tax liability, payment of penalty fee is recognized the part exceeding the cost of the specified property the bad debt and is written off according to the procedure, established by the President of the Republic of Belarus.
In case of decision making about cancellation of recognition of physical person it is unknown absent, cancellation of the decision on the announcement of physical person by the dead or decision making about recognition of physical person capable from the date of entry into force of the specified decision action of earlier not fulfilled and written off tax liability, charge (including earlier added) penalty fee are resumed.
3. In case of absence at the dead declared the dead of physical person of debt on execution of the tax liability of the amount of excessively paid or excessively collected taxes, charges (duties), penalty fee are subject to return or offset to heirs it is pro rata to their share in the inheritance according to the procedure established by this Code.
Chapter 5 Change of the due date for tax payment established by the legislation, charges (duties), penalty fee
Article 48. Basic provisions on change of the due date for tax payment established by the legislation, charges (duties), penalty fee
1. Regional, Minsk city, district, city (the cities of regional subordination) Councils of deputies or according to their order by the relevant local executive and administrative organs according to the procedure, established by this Chapter, the due date for tax payment established by the legislation, charges (duties), penalty fee, except for taxes, charges (duties) levied by customs authorities which procedure and conditions of change of payment due dates are determined by the customs legislation can be individually changed payers according to the decision of the President of the Republic of Belarus or the decision.
At the same time regional, Minsk city, district, city (the cities of regional subordination) Councils of deputies or according to their order the relevant local executive and administrative organs have the right to change the due date for tax payment established by the legislation, charges (duties), the penalty fee which is completely paid by the organization, the individual entrepreneur or other physical person to the corresponding local budgets, in forms and on the conditions determined by this Chapter, and according to the procedure, established regional, Minsk city, district, city (the cities of regional subordination) Councils of deputies.
Concerning the organization or the individual entrepreneur according to the decision of the President of the Republic of Belarus the due date for tax payment established by the legislation, charges (duties), the penalty fee which is completely paid to the republican budget can be changed.
2. The due date for tax payment established by the legislation, charges (duties), penalty fee can be changed in shape:
delays with one-time payment of the amounts of taxes, charges (duties), penalty fee (further - delay);
payments by installments with step-by-step payment of outstanding amounts of taxes, charges (duties), penalty fee (further - payment by installments);
delays with the subsequent payment by installments;
the tax credit with one-time or step-by-step payment of the amounts of taxes, charges (duties) during action of this credit (further - the tax credit).
3. Condition of use of delay, payment by installments or delay with the subsequent payment by installments, the tax credit is payment:
the current payments in the budget in the time established by the legislation;
payments in repayment of the delayed (spread) outstanding amounts on taxes, charges (duties), penalty fee, payments in repayment of the amounts of taxes, charges (duties) on which the tax credit is granted, and interest for using delay and (or) payment by installments, the tax credit - in time, established by the decision on provision of delay, payment by installments or delay with the subsequent payment by installments, the tax credit.
For the purposes of this Article the current payments in the budget are understood as the payments on taxes, charges (duties) which are subject to implementation in change period of the due date for tax payment established by the legislation, charges (duties), penalty fee.
Article 49. The bases and procedure for change of the due date for tax payment established by the legislation, charges (duties), penalty fee in the form of delay, payment by installments or delay with the subsequent payment by installments
1. Delay, payment by installments or delay with the subsequent payment by installments are provided to the organization or the individual entrepreneur on outstanding amount on taxes, charges (duties), penalty fee for the term of no more than one year everyone in the presence of one of the following bases:
threat of economic insolvency (bankruptcy) in case of lump sum payment of the tax debt, to charges (duties), penalty fee;
financing delay from the budget, including payments of the executed state order;
in case of damnification as a result of natural disaster, technological catastrophic crash or other force majeure circumstances.
2. Delay, payment by installments or delay with the subsequent payment by installments are provided to physical person on the taxation objects which are not connected with implementation of business activity on outstanding amount on taxes, charges (duties), penalty fee for the term of no more than one year everyone in connection with stay it in difficult life situation.
3. Delay, payment by installments or delay with the subsequent payment by installments can be provided concerning all subjects to payment of outstanding amounts on taxes, charges (duties), penalty fee or their part, on one or several types of tax, charges (duties).
4. Charge of penalty fee on outstanding amounts on taxes, charges (duties) on which are granted delay payment by installments or delay with the subsequent payment by installments, stops from the first day of term on which are granted delay, payment by installments or delay with the subsequent payment by installments.
5. By provision of delay, payment by installments or delay with the subsequent payment by installments in the case specified in the paragraph the second Item 1 of this Article percent in the amount of at least 1/4 interest rates, equal 1/360 refunding rates of National Bank of the Republic of Belarus operating on the date of payment (collection) of payments in repayment of the delayed (spread) outstanding amounts on taxes, charges (duties), penalty fee for each day of the period of use of delay, payment by installments or delay with the subsequent payment by installments are charged and paid.
Interest for using delay, payment by installments or delay with the subsequent payment by installments are paid for use:
delay - one-timely in repayment day of delayed outstanding amounts on taxes, charges (duties), penalty fee;
payment by installments - equal fees along with the payments made on account of repayment of the spread debt;
delay with the subsequent payment by installments - from the amount of deferred debt on taxes, charges (duties), penalty fee along with payment of the first payment in repayment of the spread debt, and from the amount of the spread debt - equal fees along with the payments made on account of repayment of the spread debt.
Calculation of interest for using delay, payment by installments or delay with the subsequent payment by installments is made from payment amount, paid (collected) to repayment of the delayed (spread) outstanding amounts on taxes, charges (duties), penalty fee, and also proceeding from the number of days in the period for which such payment is made.
6. Delay, payment by installments or delay with the subsequent payment by installments in cases, the specified in paragraphs three and the fourth Item 1 of this Article, are provided respectively within the cash amounts which did not arrive from the budget on account of financing, including non-payment of the executed state order, or cash amounts on which the damage is caused.
Article 50. Tax credit
1. The tax credit transfer of the due date for tax payment established by the legislation, charges (duties) falling on the period of action of the tax credit for later term is recognized.
The tax credit is not granted on taxes, charges (duties) which payment due date already came.
2. The tax credit can be granted to the organization or the individual entrepreneur on one or several types of tax, charges (duties) concerning all amount or its part.
The size of the tax credit shall not exceed the tax amount, collection (duty) which is subject to payment during the term for which the tax credit is granted.
3. The tax credit is granted for a period of one year up to three years in case of threat of economic insolvency (bankruptcy) in case of lump sum payment of tax, collection (duty).
The term for which the tax credit is granted includes the term of its repayment.
During use of the tax credit charge of penalty fee on the amounts of the granted tax credit is not made.
4. By provision of the tax credit percent in the amount of at least 1/2 interest rates, equal 1/360 refunding rates of National Bank of the Republic of Belarus operating on the date of payment (collection) of payment in repayment of the amounts of taxes, charges (duties) on which the tax credit, for each day of the period of use of this credit is granted are paid.
Interest for using the tax credit are paid along with payment of payment to repayment of the amounts of taxes, charges (duties) on which the tax credit is granted.
Calculation of interest for using the tax credit is made from payment amount, paid (collected) to repayment of the amounts of taxes, charges (duties) on which the tax credit, and also proceeding from the number of days in the period for which such payment is made is granted.
Article 51. Procedure for decision making about change of the due date for tax payment established by the legislation, charges (duties), penalty fee
1. The payer applying for change of the due date for tax payment established by the legislation, charges (duties), the penalty fee having the right to submit the application for change of the due date for tax payment established by the legislation, charges (duties), penalty fee in the form established by the Ministry of Taxes and Tax Collection of the Republic of Belarus.
The application is submitted:
the organization which is under supervision or maintaining (is part) republican state body, other state organization subordinated to Council of Ministers of the Republic of Belarus - respectively in republican state body, other state organization subordinated to the Government of the Republic of Belarus;
the organization which is not under supervision or maintaining (is not part) republican state body, other state organization subordinated to Council of Ministers of the Republic of Belarus, the individual entrepreneur - in regional (Minsk city) executive committee in the location of the organization or the residence of the individual entrepreneur;
physical person - in district, city (the cities of regional subordination) Council of deputies or according to its order in the relevant local executive and administrative organ at the place of residence, and concerning the land tax and (or) the real estate tax - in the location of the taxation objects such taxes.
2. Are applied to the statement specified in Item 1 of this Article:
2.1. organization or individual entrepreneur:
the annual and (or) intermediate individual statements for the last accounting period constituted according to the legislation of the Republic of Belarus on financial accounting and the reporting. Action of this paragraph extends to payers concerning whom the obligation of creation of such reporting is established by the legislation;
the reference on the last reporting date of the main economic indicators in the form approved by the Ministry of Economics of the Republic of Belarus;
expert opinions of the authorized body (organization) on cost caused to the organization or the individual entrepreneur of damage as a result of natural disaster, technological catastrophic crash or other force majeure circumstances, and also on the cost of compensation of this damage (in case of change of the due date for tax payment established by the legislation, charges (duties), penalty fee on the corresponding basis);
2.2. physical person - data on the income of physical person for the last 12 months preceding month of filing of application, and (or) data on finding of physical person in difficult life situation with appendix of supporting documents (in case of their availability).
3. The state body, the organization specified in Item 1 of this Article:
within three working days after the receipt of the statement and documents specified in Item 2 of this Article request in tax authority in the place of statement of the organization or the individual entrepreneur on accounting of the data on condition of its calculations with the budget. The tax authority provides the specified information within three working days after receipt of request;
no later than five working days after receipt of the data requested according to the paragraph the second this Item prepare the conclusion about feasibility (inexpediency) of provision of delay, payment by installments or delay with the subsequent payment by installments, the tax credit;
within five working days after preparation of the conclusion about feasibility of provision of delay, payment by installments or delay with the subsequent payment by installments, the tax credit prepare the corresponding draft decision;
sends the draft decision of the President of the Republic of Belarus for approval in the Ministry of Economics of the Republic of Belarus, the Ministry of Finance of the Republic of Belarus, the Ministry of Taxes and Tax Collection of the Republic of Belarus and the Ministry of Justice of the Republic of Belarus. The draft decision approved with the specified state bodies is subject to approval of the State Control Committee of the Republic of Belarus.
In case of preparation of the conclusion about inexpediency of provision of delay, payment by installments or delay with the subsequent payment by installments, the tax credit the state body, the organization specified in Item 1 of this Article within five working days after preparation of the conclusion inform on it the organization or the individual entrepreneur applying for change of the due date for tax payment established by the legislation, charges (duties), penalty fee.
4. The draft decision of the President of the Republic of Belarus with application of documents, specified in Items 2 and 3 of this Article, goes to the President of the Republic of Belarus through Administration of the President of the Republic of Belarus to 15-day time from the date of its entering in accordance with the established procedure into Council of Ministers of the Republic of Belarus.
In case of adoption by the President of the Republic of Belarus of the decision on change of the due date for tax payment established by the legislation, charges (duties), penalty fee the copy of this decision goes Council of Ministers of the Republic of Belarus:
to the organization or the individual entrepreneur to whom the due date for tax payment established by the legislation, charges (duties), penalty fee is changed;
in the Ministry of Economics of the Republic of Belarus, the Ministry of Finance of the Republic of Belarus, the Ministry of Taxes and Tax Collection of the Republic of Belarus;
in the republican state bodies, other state organizations subordinated to Council of Ministers of the Republic of Belarus regional (The Minsk city) executive committees on which control over the implementation of the made decision is imposed.
5. For the purpose of decision making about change to physical person of the due date for tax payment established by the legislation, charges (duties), penalty fee the state body specified in Item 1 of this Article:
within three working days after receipt of the statement requests in tax authority in the place of statement of physical person on accounting or in the location of the taxation objects the land tax and (or) the real estate tax of the data on condition of its calculations with the budget. The tax authority provides the specified information within three working days after receipt of request;
no later than five working days after receipt of the data specified in the paragraph the second to this part prepares the conclusion about feasibility (inexpediency) of change of the due date for tax payment established by the legislation, charges (duties), penalty fee;
within five working days after preparation of the conclusion about feasibility of change of the due date for tax payment established by the legislation, charges (duties), penalty fee prepares the corresponding draft decision district, city (the cities of regional subordination) Councils of deputies or according to their order of the relevant local executive and administrative organ.
In case of preparation of the conclusion about inexpediency of change of the due date for tax payment established by the legislation, charges (duties), penalty fee the state body specified in Item 1 of this Article within five working days after preparation of such conclusion informs on it the physical person applying for change of the due date for tax payment established by the legislation, charges, penalty fee.
6. In the draft decision about change of the organization or to the individual entrepreneur of the due date for tax payment established by the legislation, charges (duties), penalty fee are specified:
full name of the organization or surname, own name, middle name (if that is available) the individual entrepreneur, applying for change of the due date for tax payment established by the legislation, charges (duties), penalty fee;
types of tax, charges (duties) on which change the payment due date established by the legislation and (or) outstanding amounts on taxes, charges (duties), penalty fee, date for which the debt is subject to delay, payment by installments or delay with the subsequent payment by installments;
the term for which are granted delay, payment by installments, delay with the subsequent payment by installments, the tax credit;
the size of interest for using delay, payment by installments, delay with the subsequent payment by installments, the tax credit;
terms and payment procedure of taxes, charges (duties), penalty fee, and also interest for using delay, payment by installments, delay with the subsequent payment by installments, the tax credit;
condition of payment of the current payments in the budget, and also payments in repayment of the delayed (spread) outstanding amounts on taxes, charges (duties), penalty fee, payments in repayment of the amounts of taxes, charges (duties) on which the tax credit, and interest for using delay, payment by installments, delay with the subsequent payment by installments and the tax credit is granted;
names of republican state bodies, other state organizations subordinated to the Government of the Republic of Belarus regional (The Minsk city) the executive committees exercising control over the implementation of the made decision.
7. In the draft decision about change to physical person of the due date for tax payment established by the legislation, charges (duties), penalty fee are specified:
surname, own name, middle name (if that is available) the physical person applying for change of the due date for tax payment established by the legislation, charges (duties), penalty fee;
types of tax, charges (duties) on which the payment due dates established by the legislation, and also outstanding amounts on taxes, charges (duties), penalty fee and date for which the debt is subject to delay, payment by installments or delay with the subsequent payment by installments change;
the term for which are granted delay, payment by installments or delay with the subsequent payment by installments;
terms and payment procedure of taxes, charges (duties), penalty fee;
conditions of payment of payments in repayment of the delayed (spread) outstanding amounts on taxes, charges (duties), penalty fee;
the name of the tax authority exercising control over the implementation of the made decision.
In case of decision making about change of the due date for tax payment established by the legislation, charges (duties), penalty fee the copy of this decision goes the body which accepted it:
to physical person to which the due date for tax payment established by the legislation, charges (duties), penalty fee is changed;
in tax authority on which control over the implementation of the made decision is imposed.
Article 52. Cancellation of change of the due date for tax payment established by the legislation, charges (duties), penalty fee
1. Action of delay, payment by installments, delay with the subsequent payment by installments or the tax credit stops after the term for which they are provided, or in case:
1.1. early payment of the amounts of taxes, charges (duties), penalty fee, interest for using delay, payment by installments, delay with the subsequent payment by installments, the tax credit;
1.2. acceptances in the procedure established by the legislation during use of delay, payment by installments, delay with the subsequent payment by installments, the tax credit of the decision on liquidation of the organization or the termination of activities of the individual entrepreneur;
1.3. educations at the payer of debt on payment of the current payments in the budget, payments in repayment of the delayed (spread) outstanding amounts on taxes, charges (duties), payments in repayment of the amounts of taxes, charges (duties) on which the tax credit is granted, to penalty fee, interest for using delay, payment by installments, delay with the subsequent payment by installments, the tax credit;
1.4. death of the physical person, announcement his dead.
2. In the cases specified in subitems 1.2 and 1.3 of Item 1 of this Article:
the payer loses right to use delay, payment by installments, delay with the subsequent payment by installments, the tax credit;
the tax authority collects the amounts of taxes, charges (duties), penalty fee on which are granted delay, payment by installments or delay with the subsequent payment by installments, the tax credit, and also interest for using delay, payment by installments, delay with the subsequent payment by installments, the tax credit for the entire period of use;
the tax authority applies the methods of ensuring execution of the tax liability and (or) payment of penalty fee specified in subitems 1.1-1.3 of Item 1 of Article 54 of this Code. At the same time on the amounts of taxes, charges (duties) concerning which were granted delay payment by installments, delay with the subsequent payment by installments, the tax credit, are charged penalty fee according to the procedure, established by this Code, since day of loss of right to use by delay, payment by installments, delay with the subsequent payment by installments, the tax credit.
Article 53. Control over the implementation of decisions on change of the due date for tax payment established by the legislation, charges (duties), penalty fee
1. Control over the implementation of decisions on change of the organization or to the individual entrepreneur of the due date for tax payment established by the legislation, charges (duties), penalty fee is performed:
the republican state bodies, other state organizations subordinated to Council of Ministers of the Republic of Belarus - concerning the organizations which are under their supervision or maintaining (which are their part);
regional (To the Minsk city) executive committees - concerning the organizations which are not under supervision or maintaining bodies, specified in the paragraph the second this Item (such organizations which are not part), individual entrepreneurs;
tax authorities - behind accomplishment of conditions of change of the due date for tax payment established by the legislation, charges (duties), penalty fee, and also behind payment of payments in repayment of the delayed (spread) outstanding amounts on taxes, charges (duties), penalty fee, payments in repayment of the amounts of taxes, charges (duties) on which the tax credit, and interest for using delay, payment by installments, delay with the subsequent payment by installments, the tax credit is granted.
2. Control over the implementation of decisions on change to physical person of the due date for tax payment established by the legislation, charges (duties), penalty fee is performed by tax authorities.
Chapter 6 Methods of ensuring execution of the tax liability and (or) payment of penalty fee
Article 54. Methods of ensuring execution of the tax liability and (or) payment of penalty fee
1. Methods of ensuring execution of the tax liability and (or) payment of penalty fee are:
1.1. penalty fee;
1.2. suspension of account transactions, to e-wallets;
1.3. seizure of property;
1.4. pledge of property;
1.5. guarantee;
1.6. bank guarantee.
2. Tax or customs authority are provided execution of the tax liability by the methods specified in subitems 1.1-1.3 of Item 1 of this Article, and payment of penalty fee with the methods specified in subitems 1.2 and 1.3 of Item 1 of this Article.
3. The payer provides execution of the tax liability and (or) payment of penalty fee by several or one of the methods specified in subitems 1.4-1.6 of Item 1 of this Article at its choice in case of:
3.1. non-execution of the tax liability, failure to pay the penalty fee added by results of checks including based on the act of cameral check, - for the term specified in the pledge agreement of property, the guarantee agreement or the bank guarantee, but no more than three months;
3.2. non-execution of the tax liability, failure to pay the penalty fee added by customs authorities - for the term specified in the pledge agreement of property, the guarantee agreement or the bank guarantee, but no more than three months from the date of provision by the payer of such method.
4. During action of the methods applied according to Item 3 of this Article concerning the unexecuted tax liability and (or) unpaid penalty fee provided with such methods, tax or customs authority:
4.1. decisions on tax collection, collection (duty), by penalty fee for the account of money on accounts, electronic money in e-wallets, cash of the payer, are not made on seizure of its property, suspension of account transactions, to e-wallets;
4.2. events for identification of property of the payer, and also his debtors are not held.
5. To the legal relationship arising during action of the methods specified in subitems 1.4-1.6 of Item 1 of this Article are applied according to provision of the Civil code of the Republic of Belarus and the Bank code of the Republic of Belarus to these obligation types taking into account the features established by Articles 58-60 of this Code.
6. Application of methods of ensuring execution of the tax liability by customs authorities and (or) payments of the penalty fee specified in subitems 1.4-1.6 of Item 1 of this Article is performed according to the procedure, determined by the State Customs Committee of the Republic of Belarus according to provisions of the customs legislation which are established concerning ensuring discharge of duty on payment of customs duties, taxes.
Article 55. Penalty fee
1. Penalty fee the sum of money which the payer shall pay in case of non-execution or execution of the tax liability to later time in comparison with the term established by the tax or customs legislation is recognized.
2. Penalty fee is charged on the amount of the tax liability unexecuted in time determined as difference between estimated, including by results of check or submission of the tax declaration (calculation) with the made changes and (or) additions and paid (collected) tax amount, collection (duty).
Penalty fee is charged for each calendar day of delay during the entire period of non-execution of the tax liability since the day following the payment due date established by the tax legislation including day of execution of the tax liability if other is not established by part three of this Item. At the same time the size of the penalty fee added on the amount of the tax which is subject to payment by results of check, collection (duty) shall not exceed the amount of the tax which is subject to payment by results of check, collection (duty).
If by results of check or submission of the tax declaration (calculation) with the made changes and (or) additions the circumstances specified in Item 2 of article 36 of this Code take place, penalty fee is charged on the amount of the unexecuted tax liability estimated following the results of tax period. At the same time during such tax period of penalty fee are charged taking into account the payment due dates established by the tax legislation and excessively estimated tax amounts, collection (duty) irrespective of the expiration of five-year term from the date of their payment.
3. Penalty fee is not charged:
3.1. on the amounts of taxes, charges (duties) which are subject to payment if they are not paid (are not completely paid) based on explanation concerning application of the tax legislation received by the payer from tax authority in written or electronic form. The specified provision stops to be applied in ten calendar days after the direction to the payer of explanation on the same question which differs on content from explanation based on which are not paid by the payer taxes, charges (duties) (are not completely paid);
3.2. on the amounts of the consular fee, the state fee, patent fee.
4. Penalty fee is determined percentage of the unexecuted tax liability taking into account interest rate, equal 1/360 refunding rates of National Bank of the Republic of Belarus operating during the corresponding periods of non-execution of the tax liability.
Calculation of penalty fee is made on each such period on formula:
П = (NNO x CD x WEDNESDAY) / (360 x 100),
where: П - the size of the penalty fee added in the corresponding period of non-execution of the tax liability;
NNO - the size of the unexecuted tax liability in the corresponding period of non-execution of the tax liability determined taking into account provisions of Item 2 of this Article;
CD - the number of calendar days during which outstanding amount of tax, collection (duty) and refunding rate of National Bank of the Republic of Belarus remained invariable, including day of payment (collection) of the corresponding tax amount, collection (duty) or the day preceding day in which the refunding rate of National Bank of the Republic of Belarus was changed;
WEDNESDAY - the refunding rate of National Bank of the Republic of Belarus operating during the corresponding periods of non-execution of the tax liability.
5. Penalty fee is paid collected) in addition to the amount of the unexecuted tax liability along with payment (collection) of tax amounts, collection (duty) or after their payment (collection) in full irrespective of application of other methods of ensuring execution of the tax liability, and also measures of responsibility for violation of the tax legislation.
6. After execution of the tax liability the payer can be exempted from payment of penalty fee according to the procedure, established by the President of the Republic of Belarus.
7. Features of calculation of the size of the penalty fee added on customs payments and the utilization collection levied by customs authorities and their payments can be determined by the customs legislation.
Article 56. Suspension of account transactions, to e-wallets
1. Suspension of account transactions, the termination of all account transactions by bank on these accounts, e-wallets on the decision of the head (his deputy) of tax or customs authority, except for is recognized to e-wallets:
the transactions connected with implementation of payments in the budget or state non-budgetary funds, including state non-budgetary fund of social protection of the population of the Republic of Belarus, for obligations of person, account transactions to whose e-wallets are suspended;
transactions regarding the amount of exceeding of the amount of the unexecuted tax liability and (or) unpaid penalty fee specified in the decision on the suspension of account transactions, to e-wallets of the payer accepted according to part four of subitem 2.1 of Item 2 of this Article;
other transactions in the presence of permission of tax or customs authority in the cases established by legal acts.
2. The decision on suspension of account transactions, to e-wallets is accepted:
2.1. in case of non-execution at the scheduled time of the tax liability, failure to pay penalty fee.
At the same time if the payer during six calendar months preceding month in which the debt is allowed:
fulfilled the tax liabilities in the terms established by the legislation, that decision on suspension of transactions on its accounts, to e-wallets is accepted not earlier than ten working days following the date established by the legislation for tax payment, charges (duties) or day of submission of the tax declaration (calculation) with the made changes and (or) additions;
did not allow debt on every 1st, following month under report, that decision on suspension of transactions on its accounts, to e-wallets is accepted not earlier than five working days following the date established by the legislation for tax payment, charges (duties) or day of submission of the tax declaration (calculation) with the made changes and (or) additions.
The part two of this subitem is not applied in case of non-execution of the tax liability, failure to pay the penalty fee revealed by results of check and also in the presence of the bases listed in subitems 2.2-2.4 of this Item and in case of adoption by customs authorities of the decision on suspension of account transactions, to e-wallets.
If the fact of availability of the unexecuted tax liability or unpaid penalty fee is revealed as a result of check or customs control, then the decision on suspension of account transactions, to e-wallets of the payer shall contain obligatory specifying on the amounts of the unexecuted tax liability and (or) unpaid penalty fee for date of pronouncement of such decision;
2.2. in case of non-presentation of tax declarations (calculations) for taxes, charges (duties);
2.3. in case of non-presentation in tax authorities of documents of accounting and (or) tax accounting, special permissions (licenses), other documents and (or) information for conducting check;
2.4. if the cash amount which arrived into accounts of the commercial organization, the individual entrepreneur in banks in month exceeded 5000 basic sizes and at the same time the head of this commercial organization, the individual entrepreneur or other authorized in accordance with the established procedure to act on behalf of the commercial organization, the individual entrepreneur person have no data on the actual circumstances of implementation of business activity as a result of which the specified means arrived.
3. The decision on suspension of account transactions is not made in the relation:
correspondent accounts;
the charitable accounts opened for introduction (receipt) of foreign free aid in the form of money including in foreign currency;
the special accounts opened according to legal acts;
accounts on accounting of means republican and local budgets, budgets of state non-budgetary funds, external state loans attracted with the Republic of Belarus, Council of Ministers of the Republic of Belarus, the other budgetary and public funds open for republican state bodies, local executive and administrative organs, state-financed and other organizations;
the accounts used for implementation of calculations in the form of letters of credit at the expense of means republican and local budgets.
4. The decision on suspension of account transactions, is carried to e-wallets to bank no later than one working day following behind day of its acceptance and is subject to unconditional execution by bank.
5. Suspension of account transactions, to e-wallets is effective from the moment of receipt by bank of the decision on suspension of such transactions before its cancellation.
6. The decision on suspension of account transactions, to e-wallets is cancelled what the tax or customs authority informs bank no later than one working day following behind day on:
receipts by tax or customs authority of information on approach of circumstance with which the tax or customs legislation connects the termination of execution of the tax liability, or the documents confirming elimination of the violations which formed the basis for suspension of account transactions, to e-wallets in the cases specified in subitems 2.1-2.3 of Item 2 of this Article;
applications 54 of this Code of methods of ensuring execution of the tax liability specified in subitems 1.4-1.6 of Item 1 of Article and (or) payments of penalty fee on the amount of the unexecuted tax liability, unpaid penalty fee. When using several of such methods of ensuring execution of the tax liability - no later than one working day following later date the conclusions of the agreement, issue of the bank guarantee;
receipts of data on availability on one or several accounts of money in the amount sufficient for execution by the payer of the tax liability, payment of penalty fee by results of check in full;
receipts of information by tax authority from the head of this legal entity, the individual entrepreneur or other representative in accordance with the established procedure to act on behalf of the legal entity, the individual entrepreneur of person about the actual circumstances of implementation of business activity as a result of which into accounts of the legal entity, the individual entrepreneur in banks in month more than 5000 basic sizes arrived.
7. The decisions specified in Items 2 and 6 of this Article are accepted in the established form in the form of the resolution.
The procedure for transfer, acceptance and processing of decisions of tax, customs authorities on suspension of account transactions, to e-wallets or about their cancellation, sent to bank on the established formats in the form of the electronic document, is established respectively by the Ministry of Taxes and Tax Collection of the Republic of Belarus, the State Customs Committee of the Republic of Belarus and National Bank of the Republic of Belarus.
8. The decision on suspension of account transactions, to e-wallets or about its cancellation goes to the payer in written or electronic form no later than one working day following behind day of its acceptance.
9. Banks have no right to open for the payer accounts, e-wallets, except for accounts on accounting of budget funds of state non-budgetary fund of social protection of the population of the Republic of Belarus, in the presence:
decisions on suspension of transactions of the payer on accounts, e-wallets;
information obtained from the automated information system used in case of interaction of registering bodies with authorized bodies and the organizations, including tax and customs authorities, banks (further - AIS "Interaction"), about suspension of transactions of the payer on accounts, e-wallets in other banks.
The procedure for obtaining by banks from AIS "Interaction" of information on suspension (suspension cancellation) of transactions of payers is determined by accounts by Council of Ministers of the Republic of Belarus.
10. Failure to carry out or inadequate accomplishment by bank of the decision of tax or customs authority on suspension of transactions of the payer on accounts, e-wallets are the bases for involvement of this bank and (or) its officials to the responsibility established by legal acts.
Article 57. Seizure of property
1. Seizure of property action of tax or customs authority for restriction of property rights of the payer (the pledger, the guarantor in the presence of the bases specified respectively in Item 3 of Article 58 and Item 3 of article 59 of this Code (further - the pledger, the guarantor)) concerning the property belonging to the payer (the pledger, the guarantor) on the property right, economic maintaining or operational management is recognized.
The decision on property attachment of the payer (the pledger, the guarantor) is accepted by the head (his deputy) of tax or customs authority in the form of the resolution on property attachment.
The seizure of property consists in carrying out the belongings list and the announcement of prohibition to dispose of it, and if necessary - in withdrawal of the described property and its transfer on storage to the payer (the pledger, the guarantor) (their representative) or the other person with the warning of such persons of responsibility for safety of the described property.
2. The seizure of property is made in case of non-execution at the scheduled time of the tax liability, failure to pay penalty fee.
3. It can be seized part or all property of the payer (the pledger, the guarantor), except for property on which according to the legislation collection cannot be turned.
Only that property which is necessary is subject to arrest, there is enough and provides execution of the tax liability, payment of penalty fee if other is not established by part three of this Item.
In case of availability at the payer (the pledger, the guarantor) of indivisible property which cost exceeds the amount of the unexecuted tax liability of unpaid penalty fee, and lack of other property sufficient for ensuring its execution, such property it can be seized.
4. The seizure of property of the payer organization (the pledger, the guarantor) is made with the assistance of their legal or authorized representative in the presence of witnesses.
In the absence of the legal or authorized representative of the payer (the pledger, the guarantor) or refusal to be present at seizure of property the seizure of property is made in the presence of two witnesses with the subsequent notification of the payer or his representative on the made arrest.
5. The seizure of property of the payer - physical person is made at its presence and (or) presence of his representative. In case of absence or refusal of the payer or his representative to be present at seizure of property the seizure of property is made in the presence of two witnesses with the subsequent notification of the payer or his representative on the made arrest.
The seizure of property of the payer - physical person which is in premises other legal ownership, in addition to or against its will is made under the resolution on property attachment from the sanction of the prosecutor.
6. Access for officials of tax, customs authorities to the territory or to the room of the payer (the pledger, the guarantor) for the purpose of seizure of property is performed in case of presentation by these persons of the resolution on seizure and official IDs, and in the cases provided by part two of Item 5 of this Article, sanction of the prosecutor.
Before seizure of property the officials making arrest shall show to the payer (the pledger, the guarantor), his legal or authorized representative and (or) witnesses the resolution on seizure and the documents certifying them powers, and in the case provided by part two of Item 5 of this Article, the sanction of the prosecutor.
7. In the belongings list stipulated by the legislation data concerning the property which is subject to arrest are specified.
All objects which are subject to arrest are shown to witnesses, the payer (the pledger, the guarantor) to either his legal or authorized representative. If necessary the property is packed and sealed on site arrest.
8. The head (his deputy) of tax or customs authority who issued the decree on property attachment determines the place where there shall be property which it is seized, before determination of the place of its storage according to the legislation.
9. The withdrawn property is transferred to storage to the payer (the pledger, the guarantor) (his representative) in the cases established by the legislation or the other person with the warning of such persons of responsibility according to legal acts for spoil, expenditure, concealment or alienation of the withdrawn property about what the subscription undertakes.
If the property which it is seized was not withdrawn, such property is entrusted to the payer (the pledger, the guarantor) (his representative) according to the belongings list with the warning of responsibility according to legal acts for spoil, expenditure, concealment or alienation of entrusted property about what the subscription undertakes.
To person to whom the described property is transferred to storage if that are not the payer (the pledger, the guarantor) or his representative, expenses on storage of property at the expense of the payer (the pledger, the guarantor) according to the procedure, established by legal acts are refunded.
10. Spoil, expenditure, concealment or alienation of the described property are not allowed. Non-compliance with established procedure of storage of the specified property is the basis for involvement of perpetrators to the responsibility provided by legal acts.
11. The decision on property attachment is effective from the moment of seizure before cancellation of this decision by the head (his deputy) of the tax or customs authority which made the decision on seizure or before cancellation of this decision by higher tax or customs authority, or before cancellation of this decision based on the court decree.
The decision on property attachment is cancelled by the head (his deputy) of the tax or customs authority which made the decision on seizure within three working days after:
execution of the tax liability, payment of penalty fee;
return to tax or customs authority of materials on property of the payer (the pledger, the guarantor) on which the court turns collection if the property is not realized by the subject of trade within two months after its revaluation (or three months after its transfer for realization), and on real estate - one year;
approaches of other circumstances when in this method of ensuring execution of the tax liability and (or) payment of penalty fee need disappears or when the seizure of property interferes with satisfaction of requirements of creditors of the payer who is in liquidation stage (the activities termination) according to the priority established by legal acts;
applications several or one of methods of ensuring execution of the tax liability and (or) payment of the penalty fee specified in subitems 1.4-1.6 of Item 1 of Article 54 of this Code.
Cancellation of the decision on property attachment on the basis specified in paragraph three of part two of this Item does not stop the tax liability of the payer (the pledger, the guarantor), payment of penalty fee.
Article 58. Pledge of property
1. The agreement of pledge of property is signed between the pledger and tax authority in the place of registration of the payer. Both the payer, and the third party can be the pledger.
The agreement of pledge is signed for the terms specified in Item 3 of Article 54 of this Code.
2. Residual cost of the property provided in pledge (in case execution of the tax liability and (or) failure to pay penalty fee are provided only with pledge of property), shall be at least amount of the unpaid (not completely paid) taxes, charges (duties), penalty fee, including the penalty fee added for the period pledge validity.
3. In case of non-execution of the tax liability and (or) failure to pay the penalty fee provided with pledge, the tax authority imposes arrest pledged property according to the procedure, stipulated in Clause the 57th of this Code, and turns on it collection according to the procedure, stipulated in Clause the 65th of this Code.
Article 59. Guarantee
1. The guarantee agreement is signed between the guarantor - the resident of the Republic of Belarus and tax authority in the place of registration of the payer.
Owing to the guarantee the guarantor undertakes to fulfill the tax liability of the payer before tax authority and (or) to pay penalty fee, including the penalty fee added for the period validity of the guarantee if the payer does not fulfill the tax liability and (or) will not pay penalty fee during the term specified in subitem 3.1 of Item 3 of Article 54 of this Code.
The guarantee stops execution of the tax liability and (or) payment of the penalty fee provided with the guarantee.
2. In case of non-execution of the tax liability and (or) failure to pay the penalty fee provided with the guarantee, the tax authority sends to the guarantor the notification in the established form no later than the working day following behind day of the expiration specified in subitem 3.1 of Item 3 of Article 54 of this Code.
3. In case of non-execution by the guarantor of the agreement obligations of the guarantee the tax authority has the right to seize its property according to the procedure, stipulated in Clause the 57th of this Code and to collect from it the unpaid (not completely paid) tax, collection (duty), penalty fee according to the procedure, established by Articles 62, of the 63 and 65 of this Code, after five working days after the direction to the guarantor of the notification.
Article 60. Bank guarantee
1. Owing to the bank guarantee the bank shall before tax authority in the place of registration of the payer fulfill the tax liability of the payer and (or) pay penalty fee, including the penalty fee added for the period actions of the bank guarantee if the payer does not fulfill the tax liability and (or) will not pay penalty fee during the term specified in subitem 3.1 of Item 3 of Article 54 of this Code.
2. The bank guarantee shall meet the following requirements:
2.1. contents of the bank guarantee shall conform to the requirements established by the Bank code of the Republic of Belarus;
2.2. the bank guarantee shall be irrevocable, transfer of the bank guarantee is not allowed;
2.3. the amount on which the bank guarantee (in case execution of the tax liability and (or) failure to pay penalty fee are provided only with the bank guarantee) is issued shall provide the amount of the unpaid (not completely paid) taxes, charges (duties), penalty fee, including the penalty fee added for the period actions of the bank guarantee;
2.4. effective period of the bank guarantee shall be at least the terms specified in Item 3 of Article 54 of this Code.
3. In case of non-execution of the tax liability and (or) failure to pay the penalty fee provided with the bank guarantee, the tax authority sends to bank guarantor the requirement about payment of money for the bank guarantee for the established form no later than the working day following behind day of the expiration specified in subitem 3.1 of Item 3 of Article 54 of this Code.
4. The requirement of tax authority shall contain the statement that the payer did not fulfill or fulfilled in an inadequate way duty on payment of the tax liability and (or) penalty fee, and also the following data:
the size of the unexecuted tax liability and (or) the unpaid penalty fee provided with the bank guarantee;
the amount which is subject to payment by bank guarantor.
5. The obligation according to the bank guarantee is subject to execution by bank guarantor within five working days from the date of receipt of the requirement about payment of money for the bank guarantee by it.
The bank guarantor has no right to refuse satisfaction of requirements for payment of money according to the bank guarantee, except for execution by the payer of the tax liability and (or) payment of the penalty fee provided with the bank guarantee.
The obligations of bank guarantor to tax authority provided by guarantee are limited to payment of sum of money on which this guarantee is issued.
Chapter 7 Forced execution of the tax liability, collection of penalty fee
Article 61. Tax collection, collection (duty), penalty fee
1. Tax collection, collection (duty), penalty fee execution of the tax liability, payment of penalty fee forcibly by the address of collection on money and (or) other property of the payer and (or) his debtors in case of non-execution or improper execution by the payer of the tax liability, failure to pay (incomplete payment) penalty fee are recognized at the scheduled time.
Tax collection, collection (duty), penalty fee is made by tax or customs authority according to this Code:
from the organization in indisputable procedure at the expense of the property specified in Articles 62-64 of this Code, and at the expense of the property specified in article 65 of this Code - based on the judgment about collection of tax on it, collection (duty), penalty fee;
from the individual entrepreneur at the expense of the property specified in Articles 62-65 of this Code based on executive text of the notary or the judgment about collection of tax on it, collection (duty), penalty fee.
Tax collection, collection (duty), is made by penalty fee from the physical person who is not the individual entrepreneur according to the procedure, stipulated by the legislation about enforcement proceeding.
2. Tax collection, collection (duty) from the organization or the individual entrepreneur is not made if requirement about their payment is not imposed within five years from the date of the payment expiration, except as specified, when:
the checked period according to legal acts exceeds five years;
the payer provides the tax declaration (calculation) with the made changes and (or) additions.
3. In the afternoon of tax payment, charges (duties), penalty fee is recognized:
3.1. in case of tax collection, collection (duty), penalty fee according to Articles 62 and 64 of this Code - day of execution by bank of the decision of tax or customs authority on tax collection, collection (duty), penalty fee with appendix of payment request;
3.2. in case of tax collection, collection (duty), penalty fee for the account of cash according to Article 63 of this Code - day of transfer of cash in the relevant budget;
3.3. in case of tax collection, collection (duty), penalty fee for the account of property according to article 65 of this Code, and also in case of the address according to the procedure established by the legislation, penalties of subject of pledge on account of the tax discharge, collection (duty), penalty fee - day of transfer in the corresponding cash budget from realization of property;
3.4. in case of tax collection, collection (duty), penalty fee from accounts in foreign currency - day of transfer in the corresponding cash budget in Belarusian rubles upon purchase of foreign currency by bank;
3.5. in case of tax collection, collection (duty), penalty fee for the account of electronic money in e-wallets - repayment day of electronic money;
3.6. in case of tax collection, charges (duties) listed by state body of state member of the Eurasian Economic Union according to the customs legislation - day of transfer in the corresponding cash budget in Belarusian rubles.
4. Features of collection by customs authorities of tax, collection (duty), penalty fee are established by the customs legislation.
Article 62. Tax collection, collection (duty), penalty fee for the account of money on the account, electronic money in e-wallet
1. Tax collection, collection (duty), penalty fee for the account of money on the account, electronic money in e-wallet is made based on the decision of the head (his deputy) of tax or customs authority made in the established form.
2. The decision on tax collection, collection (duty), is not accepted by penalty fee in the relation:
correspondent accounts;
the charitable accounts opened for introduction (receipt) of foreign free aid in the form of money including in foreign currency;
the special accounts opened according to legal acts;
accounts on accounting of means republican and local budgets, budgets of state non-budgetary funds, external state loans attracted with the Republic of Belarus, Council of Ministers of the Republic of Belarus, the other budgetary and public funds open for republican state bodies, local executive and administrative organs, state-financed and other organizations;
the accounts used for implementation of calculations in the form of letters of credit at the expense of means republican and local budgets.
3. Tax collection, collection (duty), is made by penalty fee from the accounts opened in foreign currency with sale in the amount equivalent to payment amount in Belarusian rubles on the official rate established by National Bank of the Republic of Belarus for date of collection.
4. The decision on tax collection, collection (duty), penalty fee for the account of money on the account, electronic money in e-wallets with appendix of payment request goes tax or customs authority to the bank servicing this tax or customs authority in written or electronic form.
5. In case of receipt of the documents by tax or customs authority testimonial of execution of the tax liability, payment of penalty fee, the payment request responds no later than one working day following behind day of receipt of such documents.
The payment request also responds if the methods of ensuring execution of the tax liability and (or) payment of penalty fee specified in subitems 1.4-1.6 of Item 1 of Article 54 of this Code are applied to the unexecuted tax liability and (or) unpaid penalty fee.
The statement of tax or customs authority for withdrawal of payment request is subject to unconditional execution by bank.
6. Tax or customs authority in the cases established by the legislation having the right to direct the application for change of payment request to bank.
7. The procedure for transfer, acceptance and processing of decisions of tax or customs authorities on tax collection, collection (duty), penalty fee for the account of money on accounts, electronic money in e-wallets, payment requests and applications for withdrawal (change) of the payment requests directed to bank on the established formats in the form of the electronic document is established respectively by the Ministry of Taxes and Tax Collection of the Republic of Belarus, the State Customs Committee of the Republic of Belarus and National Bank of the Republic of Belarus.
Article 63. Tax collection, collection (duty), penalty fee for the account of cash
1. Tax collection, collection (duty), is made by penalty fee for the account of cash in Belarusian rubles based on the resolution of the head (his deputy) of the tax or customs authority accepted in the established form.
In the resolution the amount which is subject to collection and the amount of actually collected money are specified. At the same time the amount of actually collected money shall not exceed the amount which is subject to collection.
2. Cash in day of their collection is subject to delivery in bank for their transfer in the relevant budget. In case of impossibility of delivery of cash during the same day they shall be handed over in bank the next working day.
3. Ensuring safety of cash is performed by the relevant tax or customs authority before delivery of money in bank.
Article 64. Tax collection, collection (duty), penalty fee for the account of means of debtor
1. Tax collection, collection (duty), is made by penalty fee for the account of means of debtor (the organization or the individual entrepreneur) based on the decision of the head (his deputy) of tax authority made in the established form in the place of registration of the payer or customs authority which makes collection of customs payments.
The decision on tax collection, collection (duty), is accepted by penalty fee for the account of means of debtor after completion date of obligations of debtor to the payer. In the decision the amount which is subject to collection from debtor and accounts, e-wallet of debtor are surely specified. At the same time the amount which is subject to collection from debtor cannot exceed the amount of receivables of this debtor to the payer.
The decision on tax collection, collection (duty), is not accepted by penalty fee for the account of means of debtor concerning receivables on which the term of limitation period expired.
2. The decision on tax collection, collection (duty), is accepted by penalty fee for the account of means of debtor concerning one or several debtors on the basis:
2.1. statements of the payer for concession of the requirement of the creditor and the document (the reconciliation statement or other signed by the debtor and the payer of the document) confirming receivables availability at the payer and accounts payable at debtor;
2.2. certificates of receivables availability at the payer which are drawn up in the established form on the basis:
the documents submitted by the payer according to part two of subitem 1.5 of Item 1 of Article 22 of this Code;
the documents submitted by state control body;
results 84 of this Code of actions for identification of property of the payer who are carried out according to Article, and also his debtors;
results of the inspection which is carried out by tax or customs authority.
3. Tax collection, collection (duty), is made by penalty fee from the account of the debtor opened in foreign currency with sale in the amount equivalent to payment amount in Belarusian rubles on the official rate established by National Bank of the Republic of Belarus for date of decision about tax collection, collection (duty), penalty fee.
4. The decision on tax collection, collection (duty), is not accepted by penalty fee in the relation:
correspondent accounts of debtor of the payer;
the charitable accounts opened for the payer's debtor for introduction (receipt) of foreign free aid in the form of money including in foreign currency;
the special accounts opened according to legal acts;
accounts on accounting of means republican and local budgets, budgets of state non-budgetary funds, external state loans attracted with the Republic of Belarus, Council of Ministers of the Republic of Belarus, the other budgetary and public funds open for republican state bodies, local executive and administrative organs, state-financed and other organizations;
the accounts used for implementation of calculations in the form of letters of credit.
5. The tax authority sends to debtor the message in the form of the electronic document through personal account of the payer on the made decision on tax collection, collection (duty), penalty fee for the account of means of debtor.
6. Responsibility for reliability of information about debtors and the amounts of receivables is born by the payer.
In case of establishment by tax or customs authority of the fact of idea by the payer of unreliable information of receivables availability the collected amount of receivables is subject to return to the debtor.
7. In case of receipt of the documents by tax or customs authority testimonial of execution of the tax liability, payment of penalty fee, the payment request responds no later than one working day following behind day of receipt of such documents.
The payment request responds also if the methods of ensuring execution of the tax liability and (or) payment of penalty fee specified in subitems 1.4-1.6 of Item 1 of Article 54 of this Code are applied to the unexecuted tax liability and (or) unpaid penalty fee.
The statement of tax or customs authority for withdrawal of payment request is subject to unconditional execution by bank.
8. Tax or customs authority in the cases established by the legislation having the right to direct the application for change of payment request to bank.
9. The decision on tax collection, collection (duty), penalty fee for the account of means of debtor, payment request and the statement for withdrawal (change) of payment request go to the bank servicing this tax or customs authority, in writing or in the form of the electronic document.
10. The procedure for transfer, acceptance and processing of decisions of tax or customs authorities on tax collection, collection (duty), penalty fee for the account of means of debtor, payment requests and applications for withdrawal (change) of the payment requests directed to bank on the established formats in the form of the electronic document is established respectively by the Ministry of Taxes and Tax Collection of the Republic of Belarus, the State Customs Committee of the Republic of Belarus and National Bank of the Republic of Belarus.
Forms of certificates of receivables availability at the payer are established by the Ministry of Taxes and Tax Collection of the Republic of Belarus (for application by tax authorities), and also the State Customs Committee of the Republic of Belarus (for application by customs authorities).
Article 65. Tax collection, collection (duty), penalty fee for the account of property of the payer (pledger, guarantor)
1. Tax collection, collection (duty), penalty fee for the account of property of the payer (the pledger, the guarantor), except for the property specified in Articles 62-64 of this Code is made on the basis:
executive text of the notary about tax collection, collection (duty), penalty fee for the account of property of the payer - the physical person including who is the individual entrepreneur;
the judgments about tax collection, collection (duty), penalty fee for the account of property of the payer (the pledger, the guarantor).
To the address to the notary or in court the tax or customs authority has the right to make the decision on property attachment of the payer (the pledger, the guarantor).
2. Tax collection, collection (duty), is made by penalty fee for the account of property of the organization or the individual entrepreneur consistently in the relation:
the property which is not participating directly in production process of goods (performance of works, rendering services);
other property, except for property on which according to the legislation collection cannot be turned.
3. Tax collection, collection (duty), is made by penalty fee for the account of property of the payer (the pledger, the guarantor) by transfer in the corresponding cash budget from its realization according to the procedure, established by the legislation.
4. Expenses of tax and customs authorities on tax collection, collection (duty), are compensated by penalty fee for the account of property of the payer (the pledger, the guarantor) at his expense according to the procedure, established by the legislation.
5. The means which remained after execution of the tax liability, payment of penalty fee and expense recovery on their collection are subject to return or offset to the payer (the pledger, the guarantor).
6. Officials of tax or customs authorities have no right to acquire the property of the payer (the pledger, the guarantor) realized according to the procedure of execution of the decision or executive text about tax collection, collection (duty), penalty fee.
Chapter 8 Offsetting, tax return, charges (duties), penalty fee
Article 66. Offsetting, return of excessively paid amount of tax, collection (duty), penalty fee
1. Excessively paid amount of tax, collection (duty), penalty fee is subject to offsetting or return if other is not established by the customs legislation.
Offsetting or return of excessively paid amount of tax, collection (duty), are made by penalty fee without charge of percent on this amount, except for the case specified in Item 6 of this Article.
Offsetting or return of excessively paid amount of tax, collection (duty), penalty fee, transfer of the percent added on these amounts are made in Belarusian rubles.
2. Offsetting of excessively paid amount of tax, collection (duty), penalty fee is made by tax authority independently no later than five years from the date of payment of the specified amount consistently on account of payment:
this tax, collection (duty), penalty fee on it. Such offsetting is made with use of program and technical means no later than day when the tax authority knew of the amount of this tax, collection (duty) which is subject to payment, penalty fee on it;
the unexecuted tax liability or unpaid penalty fee on other taxes, charges (duties). Such offsetting is made within three working days from the date of identification of the fact of availability at the payer of the unexecuted tax liability or unpaid penalty fee.
3. Offsetting of excessively paid amount of tax, collection (duty), can be made by penalty fee according to the statement of the payer in the established form in the account:
execution of the tax liabilities on other taxes, charges (duties), payments of penalty fee on them;
execution of the tax liability of the other person, payment of the penalty fee added to such person. At the same time the payer has the right to submit such application in case of absence at it the unexecuted tax liability, unpaid penalty fee.
The statement for offsetting of excessively paid amount of tax, collection (duty), penalty fee moves in tax authority no later than five years from the date of payment of the specified amount in written or electronic form.
The decision on offsetting or on refusal in carrying out offsetting of tax, collection (duty), is accepted by penalty fee in the established form no later than three working days (concerning the state fee - no later than fifteen working days) from the date of giving by the payer in writing of the statement for offsetting of excessively paid amount of tax, collection (duty), penalty fee, and in case of submission of such statement electronically - from the date of transfer to personal account of the payer of confirmation about its acceptance.
4. The tax authority in the established form reports the payer:
about the carried-out offsetting or about refusal in its carrying out no later than three working days from the date of acceptance by results of consideration of its statement of the relevant decision. In case, the specified in paragraph three of part one of Item 3 of this Article, the message goes also to the other person;
about the carried-out offsetting according to the paragraph third Item 2 of this Article no later than three working days from the date of its carrying out.
5. Return of excessively paid amount of tax, collection (duty), is made by penalty fee according to the statement of the payer in case of absence at the payer of the unexecuted tax liability, unpaid penalty fee.
The statement for return of excessively paid amount of tax, collection (duty), penalty fee moves in the established form in tax authority no later than five years from the date of payment of the specified amount in written or electronic form.
The decision on return or on refusal in carrying out return is accepted in the established form no later than fifteen working days from the date of giving by the payer in writing of the statement for return of excessively paid amount of tax, collection (duty), penalty fee, and in case of submission of such statement electronically - from the date of transfer to personal account of the payer of confirmation about its acceptance.
The tax authority in the established form reports to the payer about the carried-out return or about refusal in its carrying out no later than three working days from the date of acceptance by results of consideration of its statement of the relevant decision.
6. In case of violation of the term specified in part three of Item 5 of this Article the amount of excessively paid tax, collection (duty), penalty fee returns to the payer with the percent added on it for each day of violation of term of return at the rate, equal 1/360 refunding rates of National Bank of the Republic of Belarus operating on the date of decision making about return of this amount. Percent are charged from the date of, the expiration following behind day for decision making about return of excessively paid amount of tax, collection (duty), by penalty fee till day of adoption of such decision.
7. In the cases and procedure established by this Code, offsetting or return of the income tax amounts which are excessively withheld and transferred by tax agents from physical persons are made by tax authority or the tax agent.
8. This Article is applied during the offsetting or return of excessively paid amount of patent fee, and also customs payments, penalty fee taking into account the features established by the customs legislation.
Offsetting of excessively paid amount of tax, collection (duty), penalty fee on account of the unexecuted tax liability or failure to pay penalty fee is made by customs authority within five working days from the date of identification of the fact of availability at the payer of the unexecuted tax liability or failure to pay penalty fee.
The decision on offsetting or on refusal in carrying out offsetting of tax, collection (duty), is accepted by penalty fee no later than five working days from the date of submission by the payer of the statement for such offsetting.
Article 67. Offsetting, return of excessively collected tax amount, collection (duty), penalty fee
1. Excessively collected tax amount, collection (duty), penalty fee is subject to offsetting or return if other is not established by the customs legislation, in the presence of the decision of tax authority or court on recognition of the fact of excessive collection of such amount.
Offsetting of excessively collected tax amount, collection (duty), is made by penalty fee according to article 66 of this Code if other is not established by the customs legislation.
2. The tax authority reports to the payer about excessively collected tax amount, collection (duty), penalty fee no later than three working days from the date of decision of tax authority or receipt of the judgment about recognition of the fact of excessive collection of such amount.
3. Return of excessively collected tax amount, collection (duty), is made by penalty fee in Belarusian rubles without charge of percent on this amount, except for case, stipulated in Item 4 these Articles.
Return of excessively collected tax amount, collection (duty), is made by penalty fee according to the statement of the payer in case of absence at it the unexecuted tax liability, unpaid penalty fee.
The statement for return of excessively collected tax amount, collection (duty), penalty fee moves in tax authority in written or electronic form no later than five years from the date of collection of the specified amount.
The decision on return of excessively collected tax amount, collection (duty), penalty fee and percent added on this amount or about refusal in carrying out return is accepted by tax authority within fifteen working days from the date of giving by the payer in writing of the statement for return of excessively collected tax amount, collection (duty), penalty fee, and in case of submission of such statement electronically - from the date of transfer to personal account of the payer of confirmation about its acceptance.
The tax authority in the established form reports to the payer about the carried-out return or about refusal in its carrying out no later than three working days from the date of acceptance by results of consideration of its statement of the relevant decision.
4. The tax amount which is excessively collected as a result of illegal decisions of tax authorities, wrongful acts (failure to act) of their officials, collection (duty), penalty fee returns to the payer with the percent added on it for each day of collection at the rate, equal 1/360 refunding rates of National Bank of the Republic of Belarus operating on the date of decision making about return of this amount. Percent on the specified amount are charged from the date of collection till day of adoption by tax authority of the decision on return of this amount.
5. This Article is applied during the offsetting or return of excessively collected amount of customs payments, penalty fee taking into account the features established by the customs legislation.
Article 68. Offsetting, return of the money exceeding receivables amount
1. If as a result of execution by bank of the decision of tax or customs authority on tax collection, charges (duties), penalty fee for the account of means of debtor established fact of excess of the collected receivables amount over the amount of receivables which are subject to collection (further in this Article - the amount of exceeding of receivables), then such amount is subject to return to the debtor in case of absence at debtor of the unexecuted tax liability, unpaid penalty fee.
2. In the presence at debtor of the unexecuted tax liability, unpaid penalty fee the tax or customs authority independently within two working days from the date of identification of such fact makes offsetting of the amount of exceeding of receivables on account of execution of the tax liability, payment of penalty fee. The tax authority in the established form reports to the debtor about the made offsetting by placement of the message accepted electronically in its personal account of the payer no later than three working days from the date of carrying out such offsetting.
3. In case of absence at debtor of the unexecuted tax liability, unpaid penalty fee return of the amount of exceeding of receivables is made by tax or customs authority independently no later than two working days from the date of identification of such fact.
Return of the amount of exceeding of receivables is made in that currency in which legal acts provide the tax discharge, the collection (duty), penalty fee collected at the expense of means of debtor of the payer and without charge of percent.
Section III Accounting of Payers. Tax control
Chapter 9 Accounting of payers
Article 69. Accounting of payers. Procedure for registration and removal from accounting in tax authority
1. Payers are subject to registration in tax authority irrespective of the circumstances established by the tax legislation with which availability origin and execution of the tax liability on this or that tax, collection (duty) are connected.
In case of registration accounting number of the payer is appropriated to each payer single on all taxes, charges (duties), including on customs payments.
Accounting number of the payer which registration is performed in case of its state registration is similar to registration number in the Single state register of legal entities and individual entrepreneurs.
The payment for assignment of accounting number of the payer, removal from accounting and issue to the payer of the relevant documents is not levied.
The procedure and conditions of assignment, application, and also change of accounting number of the payer and recognition by its invalid are established by the Ministry of Taxes and Tax Collection of the Republic of Belarus.
Information about the payer from the moment of its statement on accounting is recognized tax secret if other is not established by this Code.
2. Tax authorities perform entering of data on registration of payers into the State register of payers (other obliged persons).
The procedure for maintaining the State register of payers (other obliged persons) is established by Council of Ministers of the Republic of Belarus.
3. If other not stipulated in Clause the 70th of this Code, registration is performed:
the organizations - in the place of its stay;
physical person - in the place of his residence;
the physical person which is not taking the residence in the Republic of Belarus in case of acquisition of rights by it of the property right, other rights to the real estate which is in the territory of the Republic of Belarus - in the location of such real estate;
branch of the legal entity of the Republic of Belarus fulfilling the tax liabilities of this legal entity according to this Code - in the location of such branch;
the trustee - in the organization location (the residence of physical person), being the trustee;
particular partnership (agreement parties about joint activities) - in the organization location (the residence of physical person) to which business management of this partnership is assigned or which receives revenue from activities of this partnership (cooperation agreement).
4. Registration of the legal entities of the Republic of Belarus who are not specified in Item 5 of this Article and individual entrepreneurs is performed in case of their state registration within two working days from the date of obtaining from registering body by means of AIS "Interaction" of the information card.
5. Registration of the religious organization, and also other non-profit organization which registration was not performed in case of its state registration is performed based on the application submitted by them to tax authority in the place of the stay no later than ten working days from the date of receipt of the certificate on state registration. To the application such organizations enclose copies of the certificate on state registration, the charter, documents confirming official position of the head of the legal entity, person fulfilling its duties, and also confirming the power of the person performing management of financial accounting with simultaneous presentation for reconciliation of originals of such documents.
Registration of state body, the state legal entity, the provision on whom is approved by the act of the legislation, is performed based on the application submitted to tax authority in the place of the stay no later than ten working days from the date of the edition (acceptance) of regulatory legal act according to which they are formed. Data on regulatory legal acts according to which they are formed are enclosed to the application.
Registration of particular partnership (agreement parties about joint activities) is performed based on the application submitted to tax authority in the location (residence) of the participant of particular partnership to whom according to cooperation agreement business management of partnership, no later than ten working days from the date of the conclusion of cooperation agreement is assigned. Copies of this agreement, the power of attorney issued to the participant of particular partnership (cooperation agreement) to whom in connection therewith the agreement assigns business management of partnership (when such powers are not conferred to the participant by the agreement), with simultaneous presentation for reconciliation of originals of such documents are enclosed to the application in the established form.
6. Registration of the trustee is performed based on its application submitted to tax authority in the organization location (the residence of physical person), being the trustee no later than ten working days from the date of the conclusion of the property trust management agreement. The trustee who signed the trust management agreement is not subject to registration:
the shares (shares, the rights) which are in property of certain state officials in authorized capitals of the commercial organizations;
money;
securities;
fund of bank management.
Information on the conclusion of the property trust management agreement with indication of its number, date of the conclusion, effective period, and also the name of the legal entity or surname, own name, middle name (if that is available) physical person for the benefit of which property management (the obligee or the beneficiary) is exercised is attached to the statement specified in part one of this Item.
7. Registration of the branch fulfilling the tax liabilities of the legal entity is performed based on the message of the legal entity on approach of circumstance in connection with which there is obligation of the branch of the Belarusian organization for execution of the tax liabilities of this organization given to tax authority in the place of registration of the legal entity of the Republic of Belarus no later than ten working days from the date of approach of such circumstance.
The copy of regulations on branch with simultaneous presentation to tax authority for reconciliation of the original of such provision is attached to the message specified in part one of this Item.
8. Registration of the notary performing notarial activities in notarial bureau of the lawyer is performed based on the application submitted to tax authority no later than ten working days from the date of obtaining according to the certificate of the notary, the registration certificate of the lawyer.
Copies of the certificate of the notary, the registration certificate of the lawyer with simultaneous presentation to tax authority for reconciliation of originals of such documents are attached to the statement specified in part one of this Item.
9. Registration of the physical person who is not the individual entrepreneur can be performed based on the documents received by tax authority and (or) information on such payer and (or) about the taxation objects or based on its statement.
10. Registration is performed by tax authority within two working days after receipt of the statement (notification) of the payer with appendix of necessary documents (data) specified in Items 5-8 of this Article.
11. In case of change of the location or the residence of the payer attracting need of its statement on accounting in other tax authority removal from accounting in tax authority still to the location or the residence is made within two working days from the date of respectively:
obtaining by tax authority of the message of the organization on change of the place of its stay;
giving in tax authority physical person of the statement for change of the residence;
receipts by tax authority of documents and (or) information on change of the location or residence of the payer.
12. Removal from accounting in tax authority is performed within ten working days from the date of:
entering of record into the Single state register of legal entities and individual entrepreneurs about exception of the organization, the individual entrepreneur of this register or the termination of organization activity as a result of its reorganization;
terminations of the contract of property trust management (all property trust management agreements - in case of the conclusion of two and more such agreements), agreements of particular partnership (agreement parties about joint activities);
receipts of the message from the legal entity on liquidation of branch, and also in case of circumstance in connection with which the obligation at branch on execution of the tax liabilities of this legal entity stops;
receipts of information on the termination of activities of the notary performing notarial activities in notarial bureau, the lawyer;
receipts of information on the death of the physical person or announcement his dead.
Article 70. Features of registration and removal from accounting in tax authority of the foreign organizations
1. The foreign organizations are subject to registration in tax authority according to their application submitted:
1.1. the foreign organization which received in authorized body in the cases established by the legislation, permission to opening of representation - in tax authority in the representation location no later than ten working days from the date of receipt of such permission.
Are enclosed to the application:
the original and the copy of permission to opening of representation (concerning representative office of foreign bank - the copy of the notification of National Bank of the Republic of Belarus on permission to opening of representative office of foreign bank);
original and copy of regulations on representation;
the original and the copy of the power of attorney on the head of representation;
copy of the constituent document of the foreign organization;
the copy of the statement from the trade register of the country of the location of the foreign organization or other equivalent proof of its legal position according to the legislation of the country of its location;
1.2. the foreign organization in case of acquisition of property right, other rights to the real estate which is in the territory of the Republic of Belarus, except for property which in case of state registration of emergence of the property right, other rights to real estate, real estate transactions is transferred by the foreign organization to the economic jurisdiction of the Belarusian organization or as contribution to its authorized capital, - to tax authority in the location of such property before state registration of emergence of the property right, other rights to real estate, real estate transactions.
Are enclosed to the application:
the original and the copy of the power of attorney or other document confirming powers on transactions, other legally significant actions on behalf of the foreign organization including powers on representation of its interests in the relations regulated by the tax legislation;
the original and the copy of documents or the statement from the documents which are the basis for state registration of the property right, other rights to the real estate which is in the territory of the Republic of Belarus;
the copy of the statement from the trade register of the country of the location of the foreign organization or other equivalent proof of its legal position according to the legislation of the country of its location;
1.3. the foreign organization when carrying out in the territory of the Republic of Belarus of attractions and menageries - in tax authority at the venue of such actions prior to their carrying out.
Are enclosed to the application:
the original and the copy of the power of attorney or other document confirming powers on transactions, other legally significant actions on behalf of the foreign organization including powers on representation of its interests in the relations regulated by the tax legislation;
the copy of the statement from the trade register of the country of the location of the foreign organization or other equivalent proof of its legal position according to the legislation of the country of its location;
1.4. the foreign organization under the organization and holding cultural and spectacular actions in the territory of the Republic of Belarus, except as specified implementation of the specified activities for contracts with legal entities of the Republic of Belarus or the individual entrepreneurs registered in the Republic of Belarus, recognized by tax agents who provide receipt of revenue from cultural and spectacular actions into accounts of such agents - in tax authority at the venue of the first cultural and spectacular action prior to holding cultural and spectacular action in the territory of the Republic of Belarus.
Are enclosed to the application:
the original and the copy of the power of attorney or other document confirming powers on transactions, other legally significant actions on behalf of the foreign organization including powers on representation of its interests in the relations regulated by the tax legislation;
the copy of the statement from the trade register of the country of the location of the foreign organization or other equivalent proof of its legal position according to the legislation of the country of its location;
1.5. the foreign organization which based on the agreement performs works and (or) renders services in the territory of the Republic of Belarus during the period exceeding the terms established by Items 3 and 4 of article 180 of this Code - in tax authority in the place of implementation of activities in the territory of the Republic of Belarus prior to such activities.
Are enclosed to the application:
the certificate of tax authority of the country of the location of the foreign organization of its registration as the payer in this country with indication of code of the payer or analog of code of the payer;
the original and the copy of the agreement according to which the foreign organization performs works and (or) renders services in the territory of the Republic of Belarus during the period exceeding the terms established by Items 3 and 4 of article 180 of this Code;
the original and the copy of the power of attorney or other document confirming powers of the representative of the foreign organization in the territory of the Republic of Belarus on transactions, other legally significant actions on behalf of the foreign organization including powers on representation of its interests in the relations regulated by the tax legislation;
copy of the constituent document of the foreign organization;
the copy of the statement from the trade register of the country of the location of the foreign organization or other equivalent proof of its legal position according to the legislation of the country of its location;
1.6. the foreign organization, planning to perform in the territory of the Republic of Belarus activities through the organization or physical person recognized by permanent mission of the foreign organization - respectively in tax authority in the location of such organization or for the residence of such physical person prior to implementation of such activities.
Are enclosed to the application:
the original and the copy of the contract (contract) of the foreign organization with the organization or physical person through whom the foreign organization plans to perform the activities in the territory of the Republic of Belarus;
the original and the copy of the power of attorney or other document confirming powers on transactions, other legally significant actions on behalf of the foreign organization including powers on representation of its interests in the relations regulated by the tax legislation;
copy of the constituent document of the foreign organization;
the copy of the statement from the trade register of the country of the location of the foreign organization or other equivalent proof of its legal position according to the legislation of the country of its location;
1.7. the foreign organization, the rendering service electronically for physical persons, - in inspectorate of the Ministry of Taxes and Tax Collection of the Republic of Belarus for the city of Minsk electronically through the single portal of electronic services before the expiration of quarter in which there was taxation object the value added tax.
Are enclosed the copy of the statement from the trade register of the country of the location of the foreign organization to the application or other equivalent proof of its legal position according to the legislation of the country of its location.
If in time, established by part one of this subitem, filing of application for registration in tax authority of the foreign organization is impossible in connection with unavailability of the portal of the Ministry of Taxes and Tax Collection of the Republic of Belarus which is information resource of this Ministry, the single portal of electronic services of the nation-wide automated information system (including due to the lack of power supply and (or) failure of the equipment (its part)), including insufficiency of width of communication channels with them, this term is prolonged by insufficiency of resources of these portals, errors of the software of portals, unavailability and (or) lack of communication channels with these portals for time necessary for elimination of the reasons for which the foreign organization cannot submit the application.
2. The originals of documents provided to tax authority for registration return to the payer after their reconciliation with copies.
The documents constituted in foreign language shall be translated on Belarusian or Russian. Fidelity of transfer or authenticity of the signature of the translator shall be certified notarially by either diplomatic representations or consular establishments of the Republic of Belarus.
The statement from the trade register of the country of the location of the foreign organization or other equivalent proof of its legal position according to the legislation of the country of its location shall be issued no later than three months about day of submission of documents for registration in tax authority of the Republic of Belarus.
The copy of the statement from the trade register of the country of the location of the foreign organization or other equivalent proof of its legal position according to the legislation of the country of its location shall be drawn up according to the legislation of the state which issued it, are certified by competent authorities of this state and are legalized in diplomatic representations or consular establishments of the Republic of Belarus if other is not provided by international treaties of the Republic of Belarus.
The requirements established by parts of the second or fourth of this Item do not extend to the documents submitted for registration in tax authority by the foreign organization specified in subitem 1.7 of Item 1 of this Article.
3. The foreign organization staying on the registry in tax authority shall according to the procedure and to report the terms specified in Item 1 of this Article in tax authority about emergence of the circumstances specified in this Item. The documents specified in Item 1 of this Article which obligation on representation was absent in case of statement of the foreign organization on accounting in tax authority are at the same time submitted.
4. Removal from accounting in tax authority of the foreign organization is performed within ten working days:
from the date of receipt of information of authorized body on the termination of activities of representative office of the foreign organization provided that from the date of execution of the tax liabilities by the foreign organization, and also payments of penalty fee by it there underwent more than twelve months and during this period in tax authority messages on emergence of the circumstances specified in Item 1 of this Article did not arrive;
after twelve months from the date of execution of the tax liabilities by the foreign organization, and also payment of penalty fee by it if during this period in tax authority messages on the additional bases for registration did not arrive (concerning the foreign organization which was not getting permission to opening of representation in authorized body).
Chapter 10 Tax control
Article 71. Tax control and forms of its implementation
1. Tax control the system of measures for control of execution of the tax legislation performed by officials of tax authorities within their powers by means of is recognized:
accounting of payers (other obliged persons);
conducting checks.
Conducting checks by tax authorities is performed using within their competence of the methods and methods established by the Ministry of Taxes and Tax Collection of the Republic of Belarus.
2. Customs authorities within the competence exercise control of observance of the tax legislation in connection with import (export) of goods to the territory (from the territory) the Republic of Belarus according to the procedure, provided by this Code and the customs legislation. At the same time customs authorities have the rights and perform the duties provided by this Code for tax authorities.
Article 72. Check
1. The procedure for the organization and conducting checks is established by the President of the Republic of Belarus if other is not established by the President of the Republic of Belarus.
In case of the conducting checks according to the procedure established by the President of the Republic of Belarus, tax authorities have the right to apply time method on conditions and according to the procedure, stipulated in Clause the 76th of this Code.
The procedure for the organization and conducting the checks specified in Item 2 of this Article is established by this Code.
2. According to this Code tax authorities carry out the following inspections:
2.1. cameral checks;
2.2. exit checks, including additional:
the inspections which are carried out in case of liquidation of the organizations or the termination of activities of individual entrepreneurs including according to orders of criminal prosecution authorities on the brought criminal case and courts on the cases which are in their production, for recognition of state registration of legal entities and individual entrepreneurs invalid, and also in the presence of the data and the facts testimonial of non-realization of business activity within 24 months in a row;
checks of state bodies;
thematic operational checks of the physical person who is not the individual entrepreneur (except for the notary performing notarial activities in notarial bureau, the lawyer, person performing craft activity or activities in the field of agroecotourism);
for the purpose of obligation fulfillment, accepted according to international treaties of the Republic of Belarus;
the inspections which are carried out in case of the termination in the territory of the Republic of Belarus of activities of the foreign organizations and their representations and also in case of the termination in the territory of the Republic of Belarus activities of permanent missions of the foreign organizations;
checks by the recovered checked subject of the documents of accounting, tax accounting and (or) other documents connected with the taxation, provided to tax authority during the term determined by part two of Item 3 of article 107 of this Code;
for confirmation of justification of return to the checked subject of difference between the amount of the tax deductions and total amount of the value added tax estimated on sales of goods (works, services), property rights;
according to the statement of the payer;
by reorganization of the payer;
checks of the fact of non-realization by the legal entity or individual entrepreneur of activities within the last six months in a row (for the purpose of recognition of debt of such subject the bad debt and its write-offs).
3. The checks specified in the paragraph the second subitem 2.2 of Item 2 of this Article are not carried out:
3.1. concerning the legal entities and individual entrepreneurs who are not performing activities from the date of state registration or after performed by tax authorities by results of which violations of tax and other legislation, control of which observance is imposed on tax authorities, are not established;
3.2. in case of liquidation of the organization or the termination of activities of the individual entrepreneur which have no cash flow on the accounts opened in banks to e-wallets and (or) there are no specified accounts, e-wallets within 36 months in a row preceding day:
entering into the Single state register of legal entities and individual entrepreneurs of record about the beginning of liquidation procedure according to the decision of the owner of property (founders, participants) or body of the legal entity authorized by the charter (the foundation agreement - for the commercial organization acting only on the basis of the foundation agreement), the termination of activities of the individual entrepreneur;
the directions in registering body of representation (offer) on liquidation (the activities termination) of the subject of managing. In this case the tax authority sends to registering body of the reference and data based on information on activities of such legal entity, the individual entrepreneur which is available for it;
3.3. concerning the private unitary enterprise or peasant farm if twelve months from the date of death (the announcement the dead) the physical person which was at the same time the founder and the head of this unitary enterprise expired or being the head of the peasant farm created by it one and heirs in accordance with the established procedure did not accept inheritance, refused its acceptance.
Article 73. Cameral check
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In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.
You also may open the section Frequently asked questions. This section provides answers to questions set by users.