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

of April 26, 2019 No. 19

About change of the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of April 26, 2013 No. 14

Based on Item 5 of article 107 of the Tax Code of the Republic of Belarus, subitem 5.6 of Item 5 and subitem 6.20-1 of Item 6 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, 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 April 26, 2013 No. 14 "About some questions of implementation by the tax authorities of ministerial procedures, establishment of forms of some documents and recognition which voided some resolutions of the Ministry of Taxes and Tax Collection of the Republic of Belarus and separate structural elements of resolutions of the Ministry of Taxes and Tax Collection of the Republic of Belarus" the following changes:

state the name in the following edition:

"About implementation of ministerial procedures by tax authorities and establishment of document forms";

state preamble in the following edition:

"Based on Item 5 of article 107 of the Tax Code of the Republic of Belarus, subitem 5.6 of Item 5 and subitem 6.20-1 of Item 6 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, the Ministry of Taxes and Tax Collection of the Republic of Belarus DECIDES:";

in the text of the resolution, except for subitems 1. 1.6, 1.13 Item 1, of paragraphs of the third or fifth, eleventh Item 2, of Item 3, the words "to this resolution" to exclude 3,;

in Item 1:

in subitem 1.2 of the word "attested notarially, either diplomatic representations or consular establishments of the Republic of Belarus abroad, or the Belarusian Chamber of Commerce and Industry (its unitary enterprises, their representations and branches)" shall be replaced with words "certified according to the procedure, stipulated in Item 4 articles 22 of the Tax Code of the Republic of Belarus";

state subitem 1.3 in the following edition:

"1.3. the references provided by Items 18.6 and 18.9 of the list of the ministerial procedures performed by state bodies and other organizations for petitions from citizens, No. approved by the Presidential decree of the Republic of Belarus of April 26, 2010 200, Items 1.9-1. 11, 1.13 single lists of the ministerial procedures performed by state bodies and other organizations concerning legal entities and individual entrepreneurs, the Council of Ministers of the Republic of Belarus approved by the resolution of February 17, 2012 No. 156, and also the statement from data of accounting of tax authorities on the estimated and paid amounts of taxes, charges (duties), penalty fee (further - the statement) are issued based on the statement in form according to appendix 1.

The statements provided in part one of this subitem and in part one of subitem 1.20 of this Item are filled in according to requirements of the resolution of Council of Ministers of the Republic of Belarus of May 11, 2009 No. 617 "About some questions of implementation by tax authorities of ministerial procedures";";

in subitem 1.6:

to exclude from part one of the word "to this resolution";

in paragraph three of part three of the word "with the tax legislation" shall be replaced with words "with article 218 of the Tax Code of the Republic of Belarus";

the fourth to state part in the following edition:

"In case of issue of the reference to physical person the information message with indication of the amounts of the land tax and (or) the real estate tax (per month of year, in which is issued the reference) which is subject (subject) to payment for the next months of account details on which the corresponding tax (taxes), and to the foreign citizen, the person without citizenship who are constantly living in the territory of the Republic of Belarus, also information message about payment of the income tax from physical persons according to the procedure and terms, stipulated in Clause 219 Tax codes of the Republic of Belarus shall be listed is at the same time given. If on date of issue of the reference taxes are not subject to payment due to the lack of the taxation object or in connection with use of the privileges established by legal acts, information messages are not given;";

in subitem 1.13:

to exclude from part one of the word "to this resolution";

in part two of figure "14" to replace with figures "15";

to exclude from subitem 1.16 of the word "Republic of Belarus";

in part two of subitem 1.19 of the word "10 articles 139" shall be replaced with words "the 14th Article 180";

add Item with subitem 1.22 of the following content:

"1.22. offsetting of the amounts of taxes, charges (duties), penalty fee on account of execution of the tax liability of the other person, payment of the penalty fee added to such person is performed based on the statement for offsetting of the amounts of taxes, charges (duties), penalty fee on account of execution of the tax liability of the other person, payment of the penalty fee added to such person in form according to appendix 24.

The tax authority notifies on offsetting of the amounts of taxes, charges (duties), payer's penalty fee, and also the other person on account of whose execution of the tax liability and (or) payment of the added penalty fee offsetting, by the direction by it messages on offsetting of excessively paid (collected) amounts of taxes, charges (duties), penalty fee on account of execution of the tax liability of the other person, payment of the penalty fee added to such person in form according to appendix 25 is performed;";

in Item 2:

" (other obliged person)" and "to this resolution" to exclude from paragraphs of the third and fourth word;

the fifth to state the paragraph in the following edition:

"messages on excessively collected amounts of taxes, charges (duties), penalty fee according to appendix 31;";

after the paragraph of the fifth to add Item with the paragraph of the following content:

"messages on entering of corrections into the tax declaration (calculation) and (or) submission of explanations according to appendix 32;";

the eleventh to state the paragraph in the following edition:

"statements for change of the due date for tax payment established by the legislation, charges (duties), penalty fee of the organization (individual entrepreneur) according to appendix 34-4;";

add Item with paragraphs of the following content:

"statements for change of the due date for tax payment established by the legislation, charges (duties), penalty fee of physical person according to appendix 34-5;

statements for offsetting of difference between the amount of the tax deductions and total amount of the value added tax estimated on sales of goods (works, services), the property rights, on account of execution of the tax liability of the other person, payment added to such person of penalty fee in form according to appendix 34-6;

messages on offsetting of difference between the amount of the tax deductions and total amount of the value added tax estimated on sales of goods (works, services), the property rights, on account of execution of the tax liability of the other person, payment added to such person of penalty fee in form according to appendix 34-7;

messages on cash flow according to open accounts in bank and other credit (financial) institution outside the Republic of Belarus in form according to appendix 34-8.";

from Item 3 of the word" (other obliged person)", "(to other obliged person)" and "to this resolution" to exclude;

in appendix 1 to this resolution:

words

"In inspection of the Ministry
on Republic taxes and fees
Belarus (further – inspection of the Ministry of Taxes and Tax Collection)
on ____________________________________"
(the name of the area, city, area in the city)

shall be replaced with words

"In inspection of the Ministry of taxes
and to charges (further – inspection of the Ministry of Taxes and Tax Collection) on
_______________________________________,
(the name of the area, city, area in the city)
management (department) of work with payers on *
_______________________________________";
(name of the area)

replace the words "Code of Inspection of the Ministry of Taxes and Tax Collection *", "UNP **" respectively with the words "Code of Inspection of the Ministry of Taxes and Tax Collection (Management (Department) of Work with Payers) **", "UNP ***";

" (other obliged person)" to exclude words;

words "Item 18.6", "(references) ***", "****" and "M.P. *****" to replace (tax periods) respectively with words " Items 18. 6, 18.9", "(references) ****", "(tax periods) *****" and "M.P. ******";

"*" – "*****" to state interlinear notes in the following edition:

"______________________________

* It is specified in the presence in inspectorate of the Ministry of Taxes and Tax Collection of managements (departments) of work with payers for the respective area.

** It is filled in case of submission of the statement in the form of the electronic document.

*** Accounting number of the payer.

**** In the statement for issue of the certificate of payment of the income tax from physical persons, the land tax and real estate tax concerning the alienable real estate unit the transaction type, type of alienable property and the place of its stay are specified.

In the Republic of Belarus in tax period for the purpose of avoidance of double taxation are specified in the statement for issue of the certificate of the permanent residence of physical person tax period for which confirmation of the permanent residence is required; place of residence (stay, works, services, studies) the citizen in tax period for which confirmation of the permanent residence is required.

In the statement for issue of 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, physical person, acknowledged it is unknown absent or incapacitated, – surname, own name, middle name (if that is available), the address of the last residence of the died citizen or citizen, acknowledged it is unknown absent, surname, own name, middle name (if that is available), the residential address of the citizen recognized as incapacitated.

***** the necessary quantity of tax periods Is specified.";

add appendix with the interlinear note of the following content:

"****** In case of submission of the statement on paper the payer has the right to seal.";

in appendix 4 to this resolution:

"to charges of the Republic of Belarus *" to replace words with the word "to charges *";

words

"The official of inspection of the Ministry on
to taxes and fees of the Republic of Belarus
on __________________________________________	____________	__________________"
(the name of the area, city, area in the city)	(signature)	(initials, surname)

shall be replaced with words

"Official of inspection of the Ministry
on taxes and fees on
__________________________________________
(the name of the area, city, area in the city)
(managements (department) of work
with payers on ***
__________________________________________)	____________	__________________";
(name of the area)	(signature)	(initials, surname)

add appendix with the interlinear note "***" the following content:

"*** It is specified in the presence in inspectorate of the Ministry of Taxes and Tax Collection of managements (departments) of work with payers for the respective area.";

in appendix 5 to this resolution:

"to charges of the Republic of Belarus *" to replace words with the word "to charges *";

words

"The official of inspection of the Ministry on

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