RESOLUTION OF COUNCIL OF MINISTERS OF THE REPUBLIC OF BELARUS

of May 15, 2003 No. 641

About some questions of submission by physical persons of declarations on the income and property

According to part four of article 6 of the Law of the Republic of Belarus of January 4, 2003 "About declaring by physical persons of the income and property" and part three of article 27 of the Law of the Republic of Belarus of July 15, 2015 "About fight against corruption" the Council of Ministers of the Republic of Belarus DECIDES:

1. Determine that:

1.1. the declaration on the income and property is submitted physical persons according to the written requirement of tax authority. The term of submission of the declaration is specified in this requirement and less than ten working days cannot be established, except as specified, when the declaration on the income and property is requested at the request of the President of the Republic of Belarus, and in case of reclamation of the declaration for the purpose of issue to physical person of the certificate of the income for the solution of question of issue of permits (vouchers) or the certificate of the income for the solution of question of transfer of child(children) on adoption (adoption) less than three working days cannot be established.

1.2. excluded

2. Approve enclosed:

Regulations on procedure for determination by physical persons of cost of the declared property;

form of the declaration on the income and property.

3. Excluded

4. Recognize invalid resolutions of Council of Ministers of the Republic of Belarus according to the enclosed list.

Approved by the Resolution of Council of Ministers of the Republic of Belarus of May 15, 2003 No. 641

Regulations on procedure for determination by physical persons of cost of the declared property

1. This Provision establishes procedure for cost determination of the property specified in paragraphs the fourth or seventh and ninth to part one of article 6 of the Law of the Republic of Belarus of January 4, 2003 "About declaring by physical persons of the income and property" (The national register of legal acts of the Republic of Belarus, 2003, No. 8, 2/923; 2009, No. 300, 2/1616), paragraphs the fourth or seventh and ninth part one of article 27 of the Law of the Republic of Belarus of July 15, 2015 "About fight against corruption" (The national legal Internet portal of the Republic of Belarus, 23.07. 2015, 2/2303), for the purpose of establishment of need of its declaring.

2. Cost determination of the declared property is made by physical persons independently:

2.1. concerning the property specified in paragraphs four, the fifth and seventh to part one of article 6 of the Law of the Republic of Belarus "About declaring by physical persons of the income and property", paragraphs the fourth, fifth and seventh part one of article 27 of the Law of the Republic of Belarus "About fight against corruption" including shares in the property right to the listed property, – at the choice of physical person:

at the price of similar (identical) property of date of submission of the declaration on the income and property with use of data of the organizations manufacturers, subjects of trade, data on average prices (rates) for goods (works, services) containing in special domestic and foreign reference books, catalogs, periodic printing editions, information materials of trade organizations (including posted on the websites on the global computer Internet). At the same time similar (identical) property the property identical is recognized all main relations with the estimated property;

by recalculation of the property acquisition price expressed in Belarusian rubles in US dollars on the official rate of Belarusian ruble established by National Bank for date of property acquisition. The price of acquisition determined in US dollars is converted into Belarusian rubles on the official rate of Belarusian ruble established by National Bank for the day preceding day of filling of the declaration;

by price conversion of property acquisition, expressed in foreign currency, in Belarusian rubles on the official rate of Belarusian ruble established by National Bank for the day preceding day of filling of the declaration;

2.2. concerning shares in authorized funds of economic partnerships and societies, shares in property of production and consumer cooperatives - respectively in the amount of part of net assets value of the organization pro rata to the size of share of physical person in authorized capital of the organization, or in the amount of share cost for January 1 of year in which the declaration is filled in;

2.3. concerning shares - at the price of their acquisition, but not below nominal value, or according to the market quotation;

2.4. concerning the objects which are not completed by construction, their parts, shares in the property right to such property - in the amount of construction costs taking into account their adjustment according to the procedure, the established in paragraph three of subitem 2.1 of this Item;

2.5. concerning the companies as property complexes, shares in the property right to such property - at book value property of the company on the first day of the quarter preceding filling of the declaration.

3. For establishment of need of declaring of property physical persons have the right to use the conclusion about assessment (on market value) the declared property issued by the appraiser (the individual entrepreneur or the worker of the individual entrepreneur or the legal entity) having the certificate on certification of the appraiser on the right of carrying out independent assessment of the corresponding type of object of assessment.

 

Approved by the Resolution of Council of Ministers of the Republic of Belarus of May 15, 2003 No. 641

Declaration
about the income and property
(for persons representing the declaration on the income and property according to the written requirement of tax authority)

Surname _____________________________________________________________________

Own name ____________________ Middle name _______________________________

Number, month, year of birth _____________ Identification number ____________

Document type, proving the identity, ____________________________________

the _____ series number _________, the name of the state body which issued the document, __________________________, date of issue

_______________________________

Residence (place of stay) * ________________________________________

                                          (postal index, area, area,

_____________________________________________________________________________

settlement, street, house, case, apartment)

ph. house. __________________, ph. slave. __________________, ph. mob. ________________

 

Section I.
Data on the gained income **

                      during the period since January 1 20 __ till December 31 20 __.

______________________________________________________________________________

(the basis on which the Section I of the declaration on the income and property is not filled in is specified)

 

1. Income gained from the organizations and individual entrepreneurs in the Republic of Belarus ***

 

Income acquisition source (name, location address of the organization; surname, own name, middle name (further – First name, middle initial, last name) the individual entrepreneur, the address of the place of his residence)	Income type	The date of receipt of the income	Income size ****

 

______________________________

* In the presence the physical person has registration at the place of residence and the place of stay in the declaration on the income and property residential addresses and places of stay are specified. In case of accommodation of physical person not at the place of residence or the place of stay in the declaration on the income and property residential addresses, places of stay (in the presence the physical person has registration in the place of stay) and the address of the actual accommodation are specified.

** If the declaration on the income and property was represented to tax authority earlier and the structure of earlier declared income did not change, in case of submission of the declaration to the same tax authority the data on the income which are earlier reflected in it can not be specified (the Section I can not be filled in).

*** Income gained from the organizations and individual entrepreneurs in the place of the main and nonbasic work, service, study (the salary, dividends, pensions, benefits, grants and other income) is specified. In this Item the income which both is subject, and which is not subject to taxation by the income tax from physical persons are reflected. In similar procedure the income when filling Items is reflected 2, 4–7 Sections I of the declaration on the income and property. In the column "Income Size" the amount of imputed income is specified (the amounts of taxes, charges, other deduction are not subtracted from the added income amount).

**** The size of the income is specified in monetary units in which income (Belarusian ruble or foreign currency) is gained. In similar procedure the income size when filling Items 2-7 of the Section I of the declaration on the income and property is specified.

2. Income gained under agreements from physical persons in the Republic of Belarus *

 

First name, middle initial, last name physical person from which income, the address of the place of his residence is gained	Income type	The date of receipt of the income	Income size

3. Income gained from implementation of business activity **

3.1. It is filled with the physical persons performing business activity and being income tax payers ***

Income period	Size of the income (all)

3.2. It is filled with the physical persons performing business activity and being taxpayers in case of simplified taxation system

Income period	Size of gross revenue (all)

3.3. It is filled with the physical persons performing business activity and being payers of the single tax from individual entrepreneurs and other physical persons

Income period	The size of actually gained income (all)

______________________________

* Income gained under agreements from physical persons including according to purchase and sale agreements of personal and real estate is specified.

** The size of the income, the gross revenue received from occupation by business activity and reflected in the corresponding tax declaration (calculation) for the declared period, and for persons which are payers of the single tax – the size of actually gained income is specified.

*** The income which both is subject, and which is not subject to taxation by the income tax from physical persons are reflected.

4. Income gained abroad or from abroad *

Country of income acquisition and source of income acquisition (name, location address of the organization; First name, middle initial, last name physical person, address of the place of his residence)	Income type	The date of receipt of the income	Income size

5. Data on the loans obtained during the declared period, the credits **

The name and the location of person with which the agreement (the name, the location address of the organization is signed; First name, middle initial, last name physical person, address of the place of his residence)	Date of the conclusion of the agreement	The size of the obtained loans, the credits

6. Data on the loans obtained for the period, preceding the period for which the declaration on the income and property is submitted, and not returned for date of its representation ***

The name and the location of person with which the loan agreement (the name, the location address of the organization is signed; First name, middle initial, last name physical person, address of the place of his residence)	Date of the conclusion of the agreement	The size of the obtained loans

7. Other income which is not specified in Items 1-6 ****

Income acquisition source (name, location address of the organization; First name, middle initial, last name physical person, address of the place of his residence)	Income type	The date of receipt of the income	Income size

______________________________

* The size of income gained abroad and (or) from abroad irrespective of income type, including remuneration, the salary, gift and other income, and source of receipt of such income are specified.

** The amount of the received money according to the loan agreement or according to the credit agreement is specified. Loan amounts, the credits are specified in monetary units in which they are received. If during the declared period loans, the credits were obtained, but they are returned by the time of submission of the declaration on the income and property, data on such loans, the credits are subject to reflection in the declaration.

*** The loan amount, received during the period preceding the period for which the declaration on the income and property is submitted, and not returned for date of its representation is specified.

**** Any income which did not find reflection in the previous Items of the declaration on the income and property is specified. The money which is in property of physical persons, including placed by physical persons into accounts and (or) in deposits (deposits) in banks of the Republic of Belarus (including percent on them), their issue, and also transfer from accounts (deposits) in banks of other states to banks of the Republic of Belarus is not subject to declaring.

Section II.
Data on property *

(being in property for date of submission of the declaration on the income and property)

______________________________________________________________________________

(the basis on which the Section II of the declaration on the income and property is not filled in is specified)

 

1. Capital structures (buildings, constructions), the isolated rooms, parking places, the parcels of land **

 

Property type	Location	Date and method of acquisition	Total area	Cost for date of acquisition
1.1. Apartment houses, premises (apartments, rooms), shares in the property right to apartment houses, premises (apartments, rooms)
1.2. Garages, parking places, shares in the property right to garages, parking places
1.3. Other capital structures (buildings, constructions), the isolated rooms, dachas, garden lodges, shares in the property right to the specified structures
1.4. Parcels of land, shares in the property right to the parcels of land

______________________________

* If the declaration on the income and property was represented to tax authority earlier and the structure of earlier declared property did not change, in case of submission of the declaration to the same tax authority the data on property which are earlier reflected in it can not be specified (the Section II can not be filled in). The cost of the declared property is specified at the price of its acquisition. If the property is received by physical person gratuitously, in inheritance or according to the transactions which are not assuming carrying out calculations, the cost of such property in the declaration is not specified.

** In the column "Cost for Date of Acquisition" the cash amount, spent for real estate acquisition or directed to its construction is specified.

2. Shares in authorized capitals (share) of economic societies and partnerships, shares in property of production and consumer cooperatives, the objects which are not completed by construction, their parts, the company as property complexes, shares in the property right to the specified property on the amount exceeding 15 000 basic sizes for date of submission of the declaration on the income and property

2.1. Shares in authorized capitals (share) of economic societies and partnerships, shares in property of production and consumer cooperatives on the amount exceeding 15 000 basic sizes for date of submission of the declaration on the income and property

Name	Date and method of acquisition	Cost for date of acquisition

2.2. The objects which are not completed by construction, their parts, share in the property right to the specified property on the amount exceeding 15 000 basic sizes for date of submission of the declaration on the income and property

Name	The location not completed by asset construction	Date and method of acquisition	Cost for date of acquisition

2.3. The companies as property complexes, shares in the property right to the specified property on the amount exceeding 15 000 basic sizes for date of submission of the declaration on the income and property

Object type	Company location as property complex	Date and method of acquisition	Cost for date of acquisition

3. Vehicles (except for mopeds and motorized vehicles equated to them, bicycles, horse drawn vehicles), self-propelled machines, ocean ships, inland navigation vessels and the swimming mixed (river sea), aircrafts, shares in the property right to them

Type	Brand, model, year of release	Date and method of acquisition	Cost for date of acquisition

4. Works of art, precious metals and gemstones *, products from them, the cost of each of which exceeds 1000 basic sizes or the total cost of which exceeds 2000 basic sizes for date of submission of the declaration on the income and property, and also shares in the property right to this property if their cost exceeds the specified limits

Name	Date and method of acquisition	Cost for date of acquisition

______________________________

* Gold, silver, platinum and metals of platinum group (palladium, iridium, rhodium, ruthenium, osmium) which are in any kind and condition belong to precious metals. Natural diamonds, emeralds, rubies, sapphires, alexandrite and natural pearls (except for fresh-water) in the natural and processed type, including the waste which is formed in case of production and consumption belong to gemstones. Unique natural amber educations according to the procedure, established by the Government of the Republic of Belarus are equated to gemstones.

5. Construction materials which total cost exceeds 2000 basic sizes for date of submission of the declaration on the income and property, and also shares in the property right to this property if their cost exceeds the specified limits

Name	Date and method of acquisition	Cost for date of acquisition

6. Other property which cost of unit exceeds 2000 basic sizes for date of submission of the declaration on the income and property, and also shares in the property right to this property if their cost exceeds the specified limits

Name	Date and method of acquisition	Cost for date of acquisition

Section III.
Other data on the income and property *

______________________________________________________________________________

______________________________________________________________________________

______________________________________________________________________________

______________________________________________________________________________

______________________________________________________________________________

 

Documents on ______ sheets are attached to the declaration on the income and property.

 

I confirm correctness of the data on the income and property specified in this declaration. With measures of responsibility for specifying in the declaration on the income and property of incomplete or false information it is acquainted **.

___ ________________ 20 __.	__________________
	(signature)

The declaration is adopted ____________________________________________________________

(position, surname, own name, middle name of person which adopted the declaration)

Signature ________________

The declaration is registered ___ by ________________ 20 __ No. ___________.

______________________________

* The physical person can reflect in the Section III of the declaration on the income and property in addition to the data on the income and property specified in Sections I and II of the declaration any other information about itself, the income and the available property.

** According to article 23.9 of the Code of the Republic of Belarus about administrative offenses non-presentation by physical person in the time of the declaration on the income and property established in the written requirement of tax authority in the cases provided by legal acts or specifying in it incomplete or false information on the income and (or) property which is subject to obligatory declaring attract imposing of penalty in the amount of five up to fifty basic sizes.

The same acts made repeatedly within one year after imposing of administrative punishment for the same violations attract imposing of penalty in the amount of twenty up to fifty basic sizes with confiscation of the property which is subject to declaring or the property which is subject to declaring, but is not specified in the declaration on the income and property and (or) concerning which in the declaration on the income and property false information, or without confiscation is specified.

 

Approved by the Resolution of Council of Ministers of the Republic of Belarus of May 15, 2003, No. 641

List of invalid resolutions of Council of Ministers of the Republic of Belarus

1. The resolution of Council of Ministers of the Republic of Belarus of March 12, 1997 No. 190 "About approval of the Evaluation procedure of cost of the declared property" (Collection of decrees, presidential decrees and orders of the Government of the Republic of Belarus, 1997, No. 9, the Art. 316).

2. Item 1 of the resolution of Council of Ministers of the Republic of Belarus of March 19, 1997 No. 221 "About some questions of declaring of the income and property of physical persons in the Republic of Belarus" (Collection of decrees, presidential decrees and orders of the Government of the Republic of Belarus, 1997, No. 9, the Art. 317).

3. Item 2 of the resolution of Council of Ministers of the Republic of Belarus of September 26, 1997 No. 1279 "About entering of amendments and changes into some resolutions of Council of Ministers of the Republic of Belarus" (Collection of decrees, presidential decrees and orders of the Government of the Republic of Belarus, 1997, Art. No. 26-27, 893).

4. The resolution of Council of Ministers of the Republic of Belarus of October 20, 1997 No. 1391 "About introduction of amendments to the resolution of Council of Ministers of the Republic of Belarus of March 12, 1997 No. 190" (Collection of decrees, presidential decrees and orders of the Government of the Republic of Belarus, 1997, No. 30, the Art. 964).

5. The resolution of Council of Ministers of the Republic of Belarus of January 20, 1998 No. 77 "About modification of the resolution of Council of Ministers of the Republic of Belarus of March 19, 1997 No. 221" (Collection of decrees, presidential decrees and orders of the Government of the Republic of Belarus, 1998, No. 2, the Art. 53).

6. The resolution of Council of Ministers of the Republic of Belarus of May 7, 1999 No. 670 "About introduction of amendments and changes in some orders of the Government of the Republic of Belarus" (The national register of legal acts of the Republic of Belarus, 1999, No. 39, 5/781).

7. The resolution of Council of Ministers of the Republic of Belarus of May 29, 2000 No. 776 "About introduction of amendments to some resolutions of Council of Ministers of the Republic of Belarus concerning submission of declarations" (The national register of legal acts of the Republic of Belarus, 2000, No. 55, 5/3307).

8. The resolution of Council of Ministers of the Republic of Belarus of April 28, 2001 No. 630 "About modification and amendments in some resolutions of Council of Ministers of the Republic of Belarus" (The national register of legal acts of the Republic of Belarus, 2001, No. 48, 5/5932).

9. Items 35 and 36 of the resolution of Council of Ministers of the Republic of Belarus of February 28, 2002 No. 288 "About modification and amendments in some orders of the Government of the Republic of Belarus" (The national register of legal acts of the Republic of Belarus, 2002, No. 32, 5/10103).

10. Items 28 and 29 of the resolution of Council of Ministers of the Republic of Belarus of July 15, 2002 No. 949 "About modification of some orders of the Government of the Republic of Belarus" (The national register of legal acts of the Republic of Belarus, 2002, No. 82, 5/10802).

11. The resolution of Council of Ministers of the Republic of Belarus of August 30, 2002 No. 1192 "About modification and amendments in some resolutions of Council of Ministers of the Republic of Belarus concerning declaring of the income and property of physical persons" (The national register of legal acts of the Republic of Belarus, 2002, No. 100, 5/11067).

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