of April 18, 2019 No. 151
About change of Presidential decrees of the Republic of Belarus
1. Make changes to the following presidential decrees of the Republic of Belarus:
1.1. to add Item 10 of the Regulations on Department of financial investigations of the State Control Committee approved by the Presidential decree of the Republic of Belarus of February 11, 2009 No. 87, with subitems 10.7 and 10.8 of the following content:
"10.7. constitute according to the procedure, determined by the State Control Committee in coordination with Council of Ministers of the Republic of Belarus, conclusion about establishment of the bases specified in item 4 of article 33 of the Tax Code of the Republic of Belarus, attracting adjustment of tax base and (or) amount of subject to payment (offsetting, return) of tax (collection) and to send them to subjects of business activity concerning which they are constituted;
10.8. in case of identification of the facts of making by legal entities and individual entrepreneurs of economic activities with subject of business activity concerning which the conclusion provided in subitem 10.7 of this Item is constituted to direct according to the procedure, determined by the State Control Committee in coordination with Council of Ministers of the Republic of Belarus, to these legal entities and individual entrepreneurs information on such economic activities.
The specified information shall include the offer to independently perform according to the Tax code of the Republic of Belarus adjustment of tax base and (or) amount of subject to payment (offsetting, return) of tax (collection), and also payment of not brought taxes (charges).";
1.2. in the Presidential decree of the Republic of Belarus of October 16, 2009 No. 510 "About enhancement of control (supervising) activities in the Republic of Belarus":
in Item 8 part one:
the fourth to state the paragraph in the following edition:
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