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

of April 15, 2019 No. 15

About change of the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of December 31, 2010 No. 97

Based on subitem 5.6 of Item 5 of the Regulations on the Ministry of Taxes and Tax Collection of the Republic of Belarus approved by the resolution of Council of Ministers of the Republic of Belarus of October 31, 2001 No. 1592, of Item 5 of article 107 of the Tax Code of the Republic of Belarus the Ministry of Taxes and Tax Collection of the Republic of Belarus DECIDES:

1. Bring in the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of December 31, 2010 No. 97 "About establishment of the document forms applied by tax authorities and their officials when ensuring execution of the tax liability, payment of penalty fee, tax collection, charges (duties), penalty fee, other obligatory payments, control of calculation and (or) payment of which is assigned to tax authorities, control of compliance with law, and notifications on holding actions for identification of property of the payer (other obliged person), and also his debtors" the following changes:

state the name in the following edition:

"About establishment of document forms";

in preamble:

the words "Questions of the Ministry of Taxes and Tax Collection of the Republic of Belarus", in edition of the resolution of Council of Ministers of the Republic of Belarus of March 18, 2010" to exclude No. 384;

shall be replaced with words the words "3 articles 78-2" "the 5th Article 107";

in Item 1:

from subitems 1. 1.2 and 1.11 words" (other obliged person)" and "to this resolution" to exclude 1,;

in subitems 1.1-1 and 1.2-1:

" (other obliged person)" to exclude words;

shall be replaced with words words of "tax authority" "or customs control";

exclude the words "to this resolution";

state subitem 1.3 in the following edition:

"1.3. resolutions on property attachment and (or) withdrawal of property of the taxpayer, charges (duties) (the pledger, the guarantor) according to appendix 3;";

from subitems 1. 1.7 and 1.9 words "to this resolution" to exclude 4,;

in subitem 1.5 of the word "to this resolution" shall be replaced with words "(in case of application by tax authorities and their officials when conducting administrative process)";

state subitem 1.6 in the following edition:

"1.6. resolutions on cancellation of the resolution on property attachment and (or) withdrawal of property of the taxpayer, charges (duties) (the pledger, the guarantor) according to appendix 6;";

state subitem 1.8 in the following edition:

"1.8. decisions on tax collection, collection (duty), penalty fee, other obligatory payments in the budget at the expense of money on accounts, electronic money in e-wallets of the taxpayer, charges (duties), debtors of the taxpayer, charges (duties) according to appendix 8;";

state subitem 1.10 in the following edition:

"1.10. resolutions on tax collection, collection (duty), penalty fee, other obligatory payments in the budget by cash of the taxpayer, charges (duties) according to appendix 10;";

" (other obliged person) -" and "to this resolution" to exclude the organizations from subitem 1.12 of the word;

add Item with subitems 1.13 and 1.14 of the following content:

"1.13. the list of debtors of the taxpayer, charges (duties) according to appendix 13;

1.14. notifications on obligation fulfillment according to the guarantee agreement according to appendix 14.";

state Item 1-1 in the following edition:

"1-1. Forms of the documents specified in subitems 1.4 and 1.5 of Item 1 of this resolution are forms of documents with certain degree of protection and are used when implementing the powers:

tax or customs authorities - specified in subitem 1.4 of Item 1 of this resolution;

tax authorities - specified in subitem 1.5 of Item 1 of this resolution.";

to be reworded as follows appendices 1-12 to this resolution (are applied);

add the resolution with appendices 13 and 14 (are applied).

2. This resolution becomes effective after its official publication.

It is approved Administration of the President of the Republic of Belarus

State Customs Committee of the Republic of Belarus

 

Appendix 1

to the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of December 31, 2010 No. 97

List of amending documents

Form

Stamp of body, head

(deputy manager)

which made the decision

(further – authorized body)

_________________________________________

(bank name and (or) non-bank

_________________________________________

  credit and financial organization)

_________________________________________

   (name of the organization,

_________________________________________

   surname, initials of physical person)

The resolution on suspension of account transactions, to e-wallets of the taxpayer, charges (duties) in bank and (or) the non-bank credit and financial organization

___ ____________ 20 __.

№ _________

 

Head (deputy manager) ______________________________________

                                       (name of authorized body)

_________________________________________ ____________________________________

                                                 (surname, initials)

having established ____________________________________________________________________

             (the circumstances which are the bases for suspension

______________________________________________________________________________

account transactions, to e-wallets of the taxpayer, charges (duties)

______________________________________________________________________________

     in bank and (or) non-bank credit and financial organization)

and according to article 56 of the Tax Code of the Republic of Belarus, and also

______________________________________________________________________________

         (the regulation and details of other legal act are specified)

DECIDED:

Suspend transactions _______________________________________________________

(name of the organization,

______________________________________________________________________________

surname, initials of physical person, UNP *)

on accounts, e-wallets:

1. ___________________________________________________________________________

2. ___________________________________________________________________________

... __________________________________________________________________________

Head (deputy manager) __________________ authorized body	___________________________
(signature)	(initials, surname)
M.P.

 

______________________________

* UNP – accounting number of the payer.

Appendix 1-1

to the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of December 31, 2010 No. 97

Form

Stamp of body, head

(deputy manager)

which made the decision

(further – authorized body)

__________________________________________

(bank name and (or) non-bank

__________________________________________

   credit and financial organization)

__________________________________________

      (name of the organization,

__________________________________________

   surname, initials of physical person)

The resolution on suspension of account transactions, to e-wallets of the taxpayer, charges (duties) in bank and (or) the non-bank credit and financial organization on the amount of the unexecuted tax liability and (or) the unpaid penalty fee revealed as a result of check or customs control

___ ____________ 20 __.

№ _________

 

Head (deputy manager) ______________________________________

                                      (name of authorized body)

_________________________________________ ____________________________________

                                                  (surname, initials)

having established ____________________________________________________________________

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info