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

of April 29, 2019 No. 22

About change of resolutions of the Ministry of Taxes and Tax Collection of the Republic of Belarus of December 31, 2010 No. 100 and of January 24, 2011 No. 4

Based on Item 5 of article 107 of the Tax Code of the Republic of Belarus, 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, the Ministry of Taxes and Tax Collection of the Republic of Belarus DECIDES:

1. Make changes to the following resolutions of the Ministry of Taxes and Tax Collection of the Republic of Belarus:

1.1. in the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of December 31, 2010 No. 100 "About some questions connected with calculation and tax payment from physical persons":

state the name in the following edition:

"About calculation and tax payment from physical persons";

state preamble in the following edition:

"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:";

in Item 1:

from paragraphs two and third subitem 1.1 of the word "to this resolution" to exclude;

in subitem 1.2:

to exclude from paragraphs of the second or seventh word "to this resolution";

to exclude the paragraph of the eighth;

the ninth to state the paragraph in the following edition:

"notices on surcharge (payment) of the single tax from individual entrepreneurs and other physical persons / about surcharge of the income tax from physical persons / about surcharge of collection for implementation of craft activity / about surcharge of collection for implementation of activities for rendering services in the field of agroecotourism according to appendix 11.";

state Item 2 in the following edition:

"2. Approve the Instruction about procedure for filling of tax declarations (calculations) for the income tax from physical persons, submission of data by tax agents, banks, by operators of mail service it (is applied).";

in Item 3:

shall be replaced with words words of "October, 2010" "October, 2010 No. 174-Z";

words" (2010, No. 253, 2/1726)" to exclude the national register of legal acts of the Republic of Belarus;

to be reworded as follows appendices 1 and 2 to this resolution (are applied);

to state subitem 3.1.7 of Item 3 of appendix 3 to this resolution in the following edition:

"3.1.7. received from the sales of products of crop production which are grown up on the parcel of land which is in the territory of the Republic of Belarus and provided for construction and (or) servicing of the single-family apartment house, the apartment registered by the organization for state registration of real estate, the rights to it and transactions with it in the blocked apartment house, maintaining personal subsidiary farm, truck farming, mowing and pasture of farm animals, gardening, country construction in the form of office allotment if the size of the income paid in day exceeded the sum determined by the paragraph the sixth parts one of Item 8 of article 216 of the Tax Code of the Republic of Belarus
month	amount	month	amount	month	amount";

 

in appendix 4 to this resolution of the word "Code of Inspection of the Ministry of Taxes and Tax Collection of the Republic of Belarus" shall be replaced with words "Code of inspection of the Ministry of Taxes and Tax Collection (management (department) of work with payers)";

6, of 8, 9 and 11 to this resolution to be reworded as follows appendices (are applied);

in the Instruction about procedure for filling of tax declarations (calculations) for the income tax from physical persons, confirmation of time of the actual stay by physical person in the territory of the Republic of Belarus, submission of data by tax agents, banks, operators of the mail service approved by this resolution:

from the name and Item 1 of the word "confirmations of time of the actual stay by physical person in the territory of the Republic of Belarus," to exclude;

in Item 2:

in subitem 2.3:

in part two of figure "166" to replace with figures "211";

third to exclude part;

the fourth to state part in the following edition:

"In case of submission of the declaration for the purpose of receipt of the property tax deduction provided by subitem 1.2 of Item 1 of article 211 of the Tax Code of the Republic of Belarus, and (or) the professional tax deduction provided by Items 1 and 2 of article 212 of the Tax Code of the Republic of Belarus in Item 1 of the Section II of the declaration only income gained from paid property acquisition in the form of award or remuneration for creation, execution or other use of works of science, literature and art, remuneration is specified respectively to authors of inventions, useful models, industrial designs and other results of intellectual activities, and also income gained from personal activities for participation in sports competitions provided that such activities were performed by payers not within team participation.";

state subitem 2.4.1 in the following edition:

"2.4.1. from paid alienation in tax period of the capital structure which is not completed by construction (buildings, constructions) located on the parcel of land provided for construction and servicing of the apartment house, gardening, country construction in the form of office plot, the apartment house with economic constructions (in case of their availability), apartments, dachas, garden lodge with economic constructions (in case of their availability), garage, the parking place, the parcel of land belonging on the property right (share in the property right to the specified property) if such alienation is the second and more within five years preceding year in which the declaration is submitted;";

in part two of subitem 2.4.3 of the word of "subitem 1.33 of Item 1 of Article 163" shall be replaced with words "Item 44 of Article 208";

state subitem 2.6 in the following edition:

"2.6. in subitems 4.1 and 4.2 of item 4 of the Section II of the declaration other income gained is reflected:

as a result of donation or in the form of real estate under the agreement of rent free of charge from physical persons under the agreements which are not connected with implementation of business activity;

disabled people, orphan children and children without parental support, in the form of the free (sponsor's) aid, and also arrived into the charitable account opened in bank of the Republic of Belarus, donations.

At the same time in the column "Income Size" of subitems 4.1 and 4.2 of item 4 of the Section II the income in the amount exceeding the Republic of Belarus established by Items 22 and 29 of article 208 of the Tax Code the sizes of the income within which such income is exempted from the income tax from physical persons is specified to the declaration.

The income specified in item 4 of the Section II is not reflected in Items 1-3 of the Section II.";

in part two of item 4 of the word "May 1" shall be replaced with words "on April 30";

exclude Chapter 3;

state Chapter 4 in the following edition:

"CHAPTER 4 THE PROCEDURE FOR FILLING OF THE CERTIFICATE OF THE INCOME ESTIMATED AND THE WITHHELD INCOME TAX AMOUNTS ABOUT PHYSICAL PERSONS, SUBMISSION OF DATA BY TAX AGENTS, BANKS, OPERATORS OF THE MAIL SERVICE

8. Tax agents according to statements of physical persons issue them certificates of the income estimated and the withheld income tax amounts from physical persons (further - the reference) in form according to appendix 3 to the resolution which approved this Instruction.

When filling the reference status codes of the payer, places of employment, types of awards, income types, the tax deductions, types of settlements according to appendix 1 are used.

Filling of the line "Document Code" is performed according to appendix 3 to the Instruction about procedure for filling of statements for registration in tax authority and messages of the legal entity on creation or the liquidation of branches, representations and other separate divisions of the legal entity approved by the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of December 31, 2010 No. 96.

Filling of the line "Country code" is performed according to the Nation-wide qualifier of the Republic of Belarus OKRB 017-99 "The countries of the world" approved by the resolution of the State committee on standardization, metrology and certification of the Republic of Belarus of June 16, 1999 No. 8.

Filling of the line "Code on COATO" is performed according to the Nation-wide qualifier of the Republic of Belarus OKRB 003-94 "System of designations of subjects to administrative-territorial division and settlements" approved by the resolution of Committee on standardization, metrology and certification under Council of Ministers of the Republic of Belarus of February 28, 1994 No. 2.

Filling of the line "Street Type" is performed according to appendix 2 to the Instruction about procedure for filling of statements for registration in tax authority and messages of the legal entity on creation or liquidation of branches, representations and other separate divisions of the legal entity.

The amount of imputed income is specified for every month of year in the line corresponding to sequence number of month (subitem 3.1 of Item 3 of the reference) and includes the income exempted from the income tax in the limits (subitem 4.1 of item 4 of the reference) set by the Tax code of the Republic of Belarus, except for the income for which other rates of tax (Item 6 of the reference) are established. The amount of imputed income is reflected in subitem 3.2 of Item 3 of the reference.

In case of payment to the payer of award in subitem 3.1.1 of Item 3 of the reference the code of the award added to the payer and total of income by each type of award are specified.

In subitem 3.1.2 of Item 3 of the reference the income (loss) received by the payer on transactions with securities, to financial instrument transactions of forward transactions, transactions of trust management of money and also from participation in funds of bank management is reflected. At the same time the received loss is reflected in the form of negative indicator.

In subitem 3.1.6 of Item 3 of the reference income gained by citizens of state members of the Eurasian Economic Union, except for citizens of the Republic of Belarus is reflected. In the reference the code of imputed income and total of income by each type of such income are specified.

In subitem 3.1.7 of Item 3 of the reference the income paid to physical persons for the crop production products acquired at them specified in parts one and the second Item 19 of article 208 of the Tax Code of the Republic of Belarus, according to the procedure, provided by part seven of Item 19 of article 208 of the Tax Code of the Republic of Belarus is reflected if the size of the income paid in day to such physical persons exceeded the sum determined by the paragraph the sixth parts one of Item 8 of article 216 of the Tax Code of the Republic of Belarus. In the reference are specified sequence number of month in which payment, and total of income is made.

Income which is not subject to the taxation in stipulated in Clause 208 Tax codes of the Republic of Belarus limits are reflected in subitem 4.1 of item 4 of the reference in complete size with indication of code of privilege, sequence number of month in which the last payment, and also income amount and the size of the provided privilege was made.

The amount of the withheld income tax from physical persons is specified for every month of year in the line corresponding to sequence number of month (subitem 5.1 of Item 5 of the reference).

In case of recalculation of the income tax from physical persons such amount is reflected that month of calendar year for which its deduction (return) is made.

9. Tax agents annually no later than April 1 of the year following for expired calendar year, represent to tax authority in the place of registration the following information:

data on the income paid in the territory of the Republic of Belarus to the physical persons specified in part one of Item 8 of article 216 of the Tax Code of the Republic of Belarus;

data on provision to physical persons not in the place of the main work (service, study) the standard tax deductions (part two of Item 8 of article 216 of the Tax Code of the Republic of Belarus).

10. Information specified in Item 9 of this Instruction is created by description according to appendix 2 and it is represented in electronic form.

Information is provided in the form of the text file in the coding DOS or Windows packed by the archiver into the file with the name corresponding to the unpacked file.

The file of information contains file heading - several records which characterize general office information about the file, and set of documents, each of which is provided by the sequence of information lines records about data of one document - the reference or data.

Record of the file contains number of detail and its value which are divided among themselves by symbol ":". Some details consist of several components - the subdetails separated from each other by symbol ";". Availability of gaps between number of detail (subdetail) and its value is not allowed.

Information lines of one document (reference) separate from information lines of other document (reference) symbols "@@@".

The end of the file is designated by special symbols "= = =".

In descriptions of files the following designations are used:

in the column "Line number: the file (reference)" designation of number of detail (line) in the file of information is specified, in brackets the corresponding number of detail of the document form on papers (the reference or data) is specified if it does not match with number of detail in the file;

in the column "Filling Condition" the condition of presence of the field at the file is specified:

About - the obligatory detail, its absence leads to violation of correctness of the document, for numerical details can accept zero value;

At - the conditional and obligatory detail, its availability or absence is determined by value of other detail or condition;

With - the help detail, its value is checked for compliance to normative reference documents;

in the column "Detail Type, Size" the type of detail and the maximum length of detail is specified. The detail of the Symbolical type can consist of capital letters of the Russian and Latin alphabet, figures and any other symbols, except for "return of the carriage" and "transfer of line" symbols. The detail of the Numerical type can consist only of the Arab figures (including with leading zero) and can include decimal point. The "Date" detail is specified in the form of ChCh.MM.GGGG where ChCh - date, to MM - number of month, GGGG - year;

in the column "Procedure for Filling, Control" the procedure for filling of detail, control is specified compliance.

11. Banks and operators of mail service represent to tax authorities in the place of the registration (or in the location) data on the money issued and (or) listed by them which arrived to physical persons transfer from abroad in form according to appendix 4 to the resolution which approved this Instruction (further - data).

When filling data codes according to appendix 1 are used.

12. Banks and operators of mail service have the right to represent to tax authorities of the data in electronic form on the Web portal of the Ministry of Taxes and Tax Collection.

In case of representation by banks and operators of mail service of data in electronic form on the Web portal of the Ministry of Taxes and Tax Collection they are created according to the procedure, provided in Item 10 of this Instruction. The data represented by banks and operators of mail service to tax authorities in electronic form are created by description according to appendix 3.";

in appendix 1 to this Instruction:

to state signature stamp of appendix in the following edition:

"Appendix 1

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