of August 5, 2019 No. 515
About change of resolutions of Council of Ministers of the Republic of Belarus on the tax matters
Council of Ministers of the Republic of Belarus DECIDES:
1. Make changes to resolutions of Council of Ministers of the Republic of Belarus according to appendix 1.
2. Recognize invalid resolutions of Council of Ministers of the Republic of Belarus according to appendix 2.
3. This resolution becomes effective after its official publication.
Prime Minister of the Republic of Belarus
S. Rumas
Appendix 1
to the Resolution of Council of Ministers of the Republic of Belarus of August 5, 2019 No. 515
1. In the resolution of Council of Ministers of the Republic of Belarus of October 31, 2001 No. 1592 "Questions of the Ministry of Taxes and Tax Collection of the Republic of Belarus":
state preamble in the following edition:
"Based on subitem 1.6 of Item 1 of the Presidential decree of the Republic of Belarus of May 5, 2006 "About structure of the Government of the Republic of Belarus" the Council of Ministers of the Republic of Belarus DECIDES: No. 289";
in Item 1:
exclude the word "enclosed";
add Item with the word "(is applied)";
to exclude from Item 2 of the word "Republic of Belarus";
in Regulations on the Ministry of Taxes and Tax Collection of the Republic of Belarus approved by this resolution:
in Item 5:
state subitem 5.3 in the following edition:
"5.3. will organize activities of inspections of the Ministry of Taxes and Tax Collection concerning control in the spheres specified in subitem 5.1 of this Item and also on:
5.3.1. to ensuring collection of the unpaid (not completely paid) taxes, other obligatory payments in the budget;
5.3.2. to maintaining the State register of payers (other obliged persons), the State register of the legal entities and individual entrepreneurs performing production, storage (as type of business activity), wholesale, retail trade by tobacco products, the State register of legal entities of the Republic of Belarus, the foreign organizations and individual entrepreneurs performing production and turnover of alcoholic, non-food alcohol-containing products and non-food ethyl alcohol;
5.3.3. registration of the cash summing-up registers including combined with taximeters, ticket printing machines on which control facilities of tax authorities are not established;
5.3.4. to ensuring the accounting withdrawn, arrested by them the property which is subject to the address to the income of the state or on which collection on account of the unexecuted tax liability, unpaid penalty fee addresses;
5.3.5. to ensuring compensation to the organizations, individual entrepreneurs of the expenses connected with property on which collection on account of the unexecuted tax liability, unpaid penalty fee, including in case of return of such property to the owner, expenses on other withdrawn, distrained property in the cases provided by legal acts addresses;
5.3.6. to ensuring collection:
the money received from realization or other use of the property turned into the income of the state or collection on which it is turned into the account of the unexecuted tax liability, the unpaid penalty fee and which is not brought at the scheduled time in the income republican and (or) local budgets;
the refunded expenses connected with property on which collection on account of the unexecuted tax liability, unpaid penalty fee, including in case of return of such property to the owner, the expenses connected with other the withdrawn, distrained property addresses;
5.3.7. to debt write-off, recognized as the bad debt;
5.3.8. to ensuring electronic interaction with payers, including with use of system of electronic declaring;";
add Item with subitem 5.5 of the following content:
"5.5. performs ministerial procedures within competence;";
add Item with subitem 5.20 of the following content:
"5.20. concludes with the payers specified in Item 1 of article 98 of the Tax Code of the Republic of Belarus, the agreement on pricing;";
state Item 6 in the following edition:
"6. The Ministry of Taxes and Tax Collection has the right:
6.1. make decisions on creation of inspections of the Ministry of Taxes and Tax Collection in quantity according to appendix 1, and also reorganize and liquidate them;
6.2. make decisions on creation (reorganization, liquidation) the state organizations subordinated to the Ministry of Taxes and Tax Collection;
6.3. exercise property management, the transferred Ministry of Taxes and Tax Collection in operational management;
6.4. on the basis and in pursuance of regulatory legal acts of bigger legal force to adopt regulatory legal acts according to appendix 2 and other regulatory legal acts;
6.5. cancel solutions of inspections of the Ministry of Taxes and Tax Collection not corresponding to the legislation;
6.6. perform other rights determined by article 107 of the Tax Code of the Republic of Belarus and other legal acts.";
the second Item 7 after the word of "deputies" to add part with words ", including one first";
from Item 9 part three the second offer to exclude;
to be reworded as follows appendix 2 to this Provision it (is applied).
2. In the resolution of Council of Ministers of the Republic of Belarus of January 20, 2004 No. 48 "About approval of the Regulations on procedure for creation and the organization of work of tax posts":
in word preamble "The decree of the President of the Republic of Belarus of December 17, 2002 "About state regulation of production, turnover and consumption of tobacco raw materials and tobacco products" and the General part "shall be replaced with words" No. 28 subitem 1.19 of Item 1 of Article 107";
in Item 1:
exclude the word "enclosed";
add Item with the word "(is applied)";
in Regulations on the procedure for creation and the organization of work of tax posts approved by this resolution:
state Items 2-4 in the following edition:
"2. The tax post is understood as finding of officials of tax authority in the territory and (or) in rooms of the taxpayer, charges (duties) (further - the payer) for the purpose of the control exercised by tax authorities in spheres of control (supervising) activities according to the list of the controlling (supervising) bodies authorized to perform, and spheres of their control (supervising) activities, the approved Presidential decree of the Republic of Belarus of October 16, 2009 No. 510, and the Tax code of the Republic of Belarus.
3. The tax post is created in the territory and (or) in rooms of the payer according to the decision of the Ministry of Taxes and Tax Collection (further - the Ministry of Taxes and Tax Collection).
Effective period of tax post is determined by the Ministry of Taxes and Tax Collection.
4. Tax posts perform the following functions:
4.1. control of execution of the tax liabilities, payment of the payable penalty fee by the payer;
4.2. holding actions for identification of property of the payer, and also his debtors in the presence of the unexecuted tax liability;
4.3. control of compliance of amounts of raw materials (materials) which arrived for production of goods, performance of works, rendering services, to the actual amounts of the goods made from these raw materials (materials) the performed works, the rendered services;
4.4. control of compliance of the actual production volumes and (or) sales of goods to data of accounting and reporting;
4.5. control of use of forms of documents and documents with certain degree of protection;
4.6. control of compliance of the actual remaining balance of products, raw materials (materials) which are in storage and other facilities, to data of accounting and the reporting;
4.7. studying of the reasons of write-off of raw materials (materials) over the regulations approved in accordance with the established procedure;
4.8. the analysis of the documents shown by the supplier, the buyer (receiver) of goods (works, services);
4.9. carrying out survey of the territories, administration, production, storage and other rooms for identification of storage locations unaccounted raw materials (materials), inventory items and (or) without documents confirming their acquisition (receipt) or in the presence of not corresponding to validity of documents;
4.10. implementation of other functions assigned to tax authorities.";
in Item 5:
from word part one" (other obliged person)," to exclude the tobacco product manufacturer;
the second to state part in the following edition:
"The head of tax post is appointed from number of persons employed of the office of the Ministry of Taxes and Tax Collection by the order of the Minister of Taxes and Tax Collection (person, it replacing) or from number of persons employed of inspection of the Ministry of Taxes and Tax Collection in the place of registration of the payer the order of the head (person, it replacing) the relevant inspectorate of the Ministry of Taxes and Tax Collection.";
from Item 6 and paragraphs two and third Item 9 of the word" (other obliged person), the tobacco product manufacturer" in the corresponding case to exclude;
in Item 7 of the word" (other obliged person), the tobacco product manufacturer shall" "shall" replace with the word;
in Item 10 of the word "legal acts" shall be replaced with words "The tax code of the Republic of Belarus".
3. In the resolution of Council of Ministers of the Republic of Belarus of March 4, 2004 No. 230 "About approval of the Regulations on the State register of payers (other obliged persons)":
in preamble of the word "with Article 66 of the General part" shall be replaced with words "with part two of Item 2 of Article 69";
in Item 1:
exclude the word "enclosed";
add Item with the word "(is applied)";
in Regulations on the State register of payers (other obliged persons) approved by this resolution:
state Item 1 in the following edition:
"1. This Provision determines procedure for maintaining the State register of payers (other obliged persons) (further - the State register).";
in Item 6 of figure "79" to replace with figures "29".
4. In the resolution of Council of Ministers of the Republic of Belarus of September 16, 2004 No. 1149 "About approval of the Regulations on procedure for storage of the data which are tax secret, access to them and their disclosure":
in preamble of the word "with Article 79 of the General part" shall be replaced with words "with Items 2 and 3 of Article 29";
in Item 1:
exclude the word "enclosed";
add Item with the word "(is applied)";
in Regulations on the procedure for storage of the data which are tax secret, access to them and their disclosure, approved by this resolution:
state Item 1 in the following edition:
"1. This Provision determines procedure for storage of the data which are tax secret, access to them and their disclosure.";
in part one of Item 2 of the word "in paragraphs the fourth or seventh Article 4 of the General part" shall be replaced with words "in subitem 2.34 of Item 2 of Article 13";
in Item 3:
in word part one "paper and (or) electronic media" shall be replaced with words "papers and (or) in electronic form";
third to state part in the following edition:
"In electronic form the data containing tax secret are processed and stored taking into account requirements of the legislation on information, informatization and information security, and also the legislation in the field of archiving and clerical work.";
in Item 5:
in part one:
to exclude from paragraphs of the sixth and seventh word "Republic of Belarus";
from the interlinear note "*" to the paragraph to the eighth the words "About Use of the Cash Equipment, Payment Terminals, Automatic Electronic Devices, Vending Machines and about Acceptance of Cash, Bank Payment Cards in case of Sales of Goods, Performance of Works, Rendering Services, Implementation of Activities in the field of Gaming, Lottery Activities, Holding Video Interactive Games and Release Into the Stream of Commerce of the Cash Equipment" (The national register of legal acts of the Republic of Belarus, 2011, No. 80, 5/34128; National legal Internet portal of the Republic of Belarus, 06.01. 5/44649)" to exclude 2018,;
the tenth to exclude the paragraph;
the fourteenth after the word "legislation" to add the paragraph with words ", and also the data necessary for ensuring verification of interbank system of identification";
from parts two and third to exclude the words "Republic of Belarus".
5. In the resolution of Council of Ministers of the Republic of Belarus of April 21, 2005 No. 415 "About approval of the list of the documents submitted to the controlling (supervising) bodies by the individual entrepreneurs who are payers of the single tax or physical persons involved by them":
to add the name after words of "single tax" with the words "from individual entrepreneurs and other physical persons";
state Item 1 in the following edition:
"1. Approve the list of the documents submitted to the controlling (supervising) bodies by the individual entrepreneurs who are payers of the single tax from individual entrepreneurs and other physical persons, or by the physical persons involved by them it (is applied).";
to add Item 2 after words of "single tax" with the words "from individual entrepreneurs and other physical persons";
in the list of the documents submitted to the controlling (supervising) bodies by the individual entrepreneurs who are payers of the single tax, or physical persons involved by them approved by this resolution:
to add the name after words of "single tax" with the words "from individual entrepreneurs and other physical persons";
to state the name of the column "The Documents Submitted according to the Legislation the Individual Entrepreneurs Who Are the Payers of the Single Tax Performing Retail Trade in Shopping Facilities on Trade Places in the Market, Public Catering through Summer (Seasonal) Cafes and Mini-cafe or the Physical Persons Involved by Them" in the following edition:
"The documents submitted according to the legislation the individual entrepreneurs who are the payers of the single tax from individual entrepreneurs and other physical persons (further - the single tax) performing retail trade in shopping facilities on trade places in the market, public catering through summer (seasonal) cafes and mini-cafe or the physical persons involved by them";
exclude Item 10;
state Item 11 in the following edition:
|
"11. The documents confirming acquisition (receipt) of goods |
– |
– |
original |
original"; |
exclude Items 12 and 14;
state Item 15 in the following edition:
|
"15. The documents confirming quality and safety of goods |
confirmation methods according to the legislation"; |
in Item 31 of the word "exit, peddling trade, trade at fairs, trade with use of vending machines, electronic trading, the goods delivery on the house" shall be replaced with words "delivery, peddling trade, trade at fairs, trade on samples";
"*" to exclude the words "and seal (in case of its availability)" from the interlinear note.
6. In the resolution of Council of Ministers of the Republic of Belarus of July 13, 2005 No. 772 "About types of the goods relating to commodity groups":
in the name of the word to "commodity groups" shall be replaced with words to "groups of goods";
"to the commodity groups listed in subitem 1.1 of Item 1 of Article 296" shall be replaced with words words to "the groups of goods listed in subitem 1.2 of Item 1 of Article 337";
to be reworded as follows appendix to this resolution it (is applied).
7. In the resolution of Council of Ministers of the Republic of Belarus of October 30, 2006 No. 1436 "About approval of the Regulations on procedure for issue of the conclusions about need of goods, the equipment and the equipment for production of the laser and optical equipment":
in preamble of figure "1.12" and "96" to replace respectively with figures "1.15" and "119";
in Item 1:
exclude the word "enclosed";
add Item with the word "(is applied)";
in Item 1 of the Regulations on procedure for issue of the conclusions about need of goods, the equipment and the equipment for the production of the laser and optical equipment approved by this resolution to replace figures "1.12" and "96" respectively with figures "1.15" and "119".
8. In the resolution of Council of Ministers of the Republic of Belarus of February 29, 2008 No. 308 "About some questions of compulsory national insurance of staff of the Investigative Committee, employees and faces of civil personnel from among court experts of the State committee of judicial examinations, the staff of law-enforcement bodies, public prosecutor's workers, employees of bodies and divisions on emergency situations, employees of bodies of the State Control Committee":
state the name in the following edition:
"About compulsory national insurance";
state preamble in the following edition:
"According to article 66 of the Law of the Republic of Belarus of May 8, 2007 No. 220-Z "About prosecutor's office of the Republic of Belarus", article 40 of the Law of the Republic of Belarus of July 17, 2007 No. 263-Z "About law-enforcement bodies of the Republic of Belarus", article 29 of the Law of the Republic of Belarus of July 16, 2008 No. 414-Z "About bodies of financial investigations of the State Control Committee of the Republic of Belarus", article 31 of the Law of the Republic of Belarus of July 16, 2009 No. 45-Z "About bodies and divisions for emergency situations of the Republic of Belarus", article 22 of the Law of the Republic of Belarus of July 1, 2010 No. 142-Z "About the State Control Committee of the Republic of Belarus and its territorial authorities", article 29 of the Law of the Republic of Belarus of July 13, 2012 No. 403-Z "About the Investigative Committee of the Republic of Belarus", article 29 of the Law of the Republic of Belarus of July 15, 2015 No. 293-Z "About the State committee of judicial examinations of the Republic of Belarus", article 109 of the Tax Code of the Republic of Belarus the Council of Ministers of the Republic of Belarus DECIDES:";
state Item 1 in the following edition:
"1. Approve Regulations on compulsory national insurance it (is applied).";
in the Regulations on some questions of compulsory national insurance of staff of the Investigative Committee, employees and faces of civil personnel from among court experts of the State committee of judicial examinations, the staff of law-enforcement bodies, public prosecutor's workers, employees of bodies and divisions on emergency situations, employees of bodies of the State Control Committee approved by this resolution:
state the name in the following edition:
"Provision on compulsory national insurance";
to add Item 1 after the word of "control" with words ", the officials of the tax authorities which are performing and (or) who are directly providing control activities according to appendix";
in Item 2:
add paragraph two with words ", the Ministry of Taxes and Tax Collection";
the fourth to add the paragraph with words ", officials of tax authorities according to appendix";
state item 4 in the following edition:
"4. Insurance payments for compulsory national insurance are made to insured persons from number:
the staff of the Investigative Committee, law-enforcement bodies, employees of bodies of financial investigations of the State Control Committee and (or) to their beneficiaries according to article 40 of the Law of the Republic of Belarus "About law-enforcement bodies of the Republic of Belarus";
employees and faces of civil personnel from among court experts of the State committee of judicial examinations and (or) to their beneficiaries according to article 29 of the Law of the Republic of Belarus "About the State committee of judicial examinations of the Republic of Belarus";
the public prosecutor's employees, employees of the State Control Committee and its territorial authorities which are performing and (or) directly providing control activities according to the list determined by the Chairman of the State Control Committee in coordination with the President of the Republic of Belarus (further - employees of the State Control Committee and its territorial authorities according to the list), and (or) to their beneficiaries according to article 66 of the Law of the Republic of Belarus "About prosecutor's office of the Republic of Belarus", article 22 of the Law of the Republic of Belarus "About the State Control Committee of the Republic of Belarus and its territorial authorities";
employees of bodies and divisions on emergency situations and (or) their beneficiaries according to article 31 of the Law of the Republic of Belarus "About bodies and divisions for emergency situations of the Republic of Belarus";
officials of tax authorities according to appendix and (or) to their beneficiaries according to article 109 of the Tax Code of the Republic of Belarus.";
the paragraph one of part one and part of subitem 7.2 of Item 7 after the words "according to the list" to add the second with words ", officials of tax authorities according to appendix";
in Item 10:
to add paragraph two after the word of "prosecutor's office" with words ", the Ministries of Taxes and Tax Collection, inspectorates of the Ministry of Taxes and Tax Collection for areas Minsk)";
the third and fourth after the word of "examinations" to add paragraphs with words ", officials of tax authorities according to appendix";
in paragraph six of the word "the conclusion of medical judicial examination about severity of the received bodily harm or other damnification to health" shall be replaced with words "the conclusion of the State committee of judicial examinations about severity of bodily harm";
add the Provision with appendix it (is applied).
9. In the resolution of Council of Ministers of the Republic of Belarus of January 28, 2009 No. 109 "About approval of the list of types of activity when which implementing turnovers on realization in the territory of the Republic of Belarus by educational institutions of the goods (the works, services) made (executed, rendered) students and provided by educational and program documentation, the plan of educational work of educational institution, programs of education, are exempted from the value added tax":
in the name "approval" to replace the word with the word "establishment";
state preamble in the following edition:
"Based on subitem 1.31 of Item 1 of article 118 of the Tax Code of the Republic of Belarus the Council of Ministers of the Republic of Belarus DECIDES:";
state Item 1 in the following edition:
"1. Establish the list of types of activity when which implementing turnovers on realization in the territory of the Republic of Belarus by educational institutions of the goods (the works, services) made (executed, rendered) students and provided by educational and program documentation, the plan of educational work of educational institution, programs of education, are exempted from the value added tax, according to appendix.";
add the resolution with appendix it (is applied).
10. In preamble of the resolution of Council of Ministers of the Republic of Belarus of February 2, 2009 "About interaction of state bodies, other organizations with use of the automated information system "Interaction" of the word "part four of Item 1 of Article 53" shall be replaced with words No. 141 "part two of Item 9 of Article 56".
11. In the resolution of Council of Ministers of the Republic of Belarus of April 30, 2009 No. 554 "About procedure for carrying out test purchases of inventory items, control order placement on performance of works, rendering services":
state the name in the following edition:
"About carrying out test purchases";
in preamble:
shall be replaced with words words of "Article 81" "subitem 1.20 of Item 1 of Article 107";
" (General part)" to exclude words;
state Item 1 in the following edition:
"1. Approve Regulations on procedure for carrying out test purchases it (is applied).";
in Regulations on the procedure for carrying out test purchases of inventory items, control order placement on performance of works, rendering services approved by this resolution:
state the name in the following edition:
"Provision on procedure for carrying out test purchases";
in Item 2:
after the word "observance" to add Item with the word "legislations";
words", acts of the legislation" to exclude;
in Item 3 the word is "made" to be replaced with the word carried out";
in item 4:
"act" to replace the word with the word "reference";
exclude the words "to this Provision";
in Item 5:
in part one to replace the word "Act" with the word "Reference";
in parts two and the fourth words of "act" are also "mute" to be replaced respectively with the words "references" and "it";
in part three to replace the word of "act" with the word "references";
to exclude from part three of Item 6 of the word "according to legal acts";
state Item 7 in the following edition:
"7. When carrying out by the cashier during test purchase of the amount of the accepted money with use of the cash equipment or in the cases established by the legislation with execution of the document with certain degree of protection, information on production and which realization is included in electronic databank of forms of documents and documents with certain degree of protection and printed materials (further - the document with certain degree of protection), the reference of test purchase is the document confirming difference between indications of the cash equipment, the documents processed on the form of the document with certain degree of protection, and the actual availability of inventory items, amount of completed work, the rendered services at the checked the organizations, individual entrepreneur, physical person.";
in Item 8 to replace the word "Act" with the word "Reference";
to be reworded as follows appendix to this Provision it (is applied).
12. In 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":
state the name in the following edition:
"About implementation of ministerial procedures by tax authorities";
in preamble shall be replaced with words the word "years" "No. 433-Z";
in Item 1:
from paragraph one of part one of subitem 1.2 of the word "of October 28, 2008" and "(, 2008, No. 264, 2/1530)" to exclude the national register of legal acts of the Republic of Belarus;
third subitem 1.21 to add the paragraph with the offer of the following content: "In the statement for offsetting of paid amounts of taxes, charges (duties), penalty fee (in case of offsetting of paid amount of tax, collection (duty), the penalty fee on account of execution of the tax liability of the other person and (or) payment of the penalty fee added to such person) specifies also data on the name (surname, own name, middle name (if that is available), accounting number of the payer, the location (residence) of person on account of which execution of the tax liability and (or) payment of the added penalty fee to which offsetting is performed;".
13. In the resolution of Council of Ministers of the Republic of Belarus of March 24, 2010 No. 426 "About approval of the Regulations on procedure for determination of the size of the amounts of taxes, charges (duties) which are payable in the budget based on data on cash flow on accounts of the checked subject in bank and (or) the data on the checked subject received from other state bodies, legal entities and physical persons or calculation method based on the information about the legal entities and individual entrepreneurs performing similar types of activity":
state the name in the following edition:
"About determination of the size of the amounts of taxes, charges (duties) which are payable in the budget";
state preamble in the following edition:
"According to the paragraph third subitem 25.2 of Item 25 of 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", Item 3 of Article 107 and Item 7 of article 180 of the Tax Code of the Republic of Belarus the Council of Ministers of the Republic of Belarus DECIDES:";
in Item 1:
exclude the word "enclosed";
add Item with the word "(is applied)";
in Regulations on procedure for determination of the size of the amounts of taxes, charges (duties) which are payable in the budget based on data on cash flow on accounts of the checked subject in bank and (or) the data on the checked subject received from other state bodies, legal entities and physical persons, or calculation method based on the information about the legal entities and individual entrepreneurs performing similar types of activity approved by this resolution:
from Item 3 of the word" (2009, No. 253, 1/11062)" to exclude the national register of legal acts of the Republic of Belarus;
the second item 4 to state part in the following edition:
"The method of determination of the amount of the taxes which are payable in the budget based on data on cash flow for bank accounts and (or) the data on the checked subject received from other state bodies, legal entities and physical persons is used in case of lack of data on features of determination of tax base by the checked subject (depending on type of economic activity, specifics of work, the applied procedure for the taxation and (or) specific mode of the taxation), and also in case of impossibility of determination of the amount of the taxes which are payable in the budget based on the information about the legal entities and individual entrepreneurs performing similar types of activity.";
in Item 7 of the word "2 articles 81" shall be replaced with words "3 Articles 107";
add the Provision with Item of 91 following contents:
"91. Application of the methods established by this Provision is performed by customs authorities taking into account the features defined by the international treaties and acts constituting the right of the Eurasian Economic Union regulating customs legal relationship.";
in Item 10 part one:
in the paragraph the fifteenth to replace the word of "container" with the word "packagings";
the seventeenth and eighteenth to state paragraphs in the following edition:
"from the cash book of the checked subject, receipts on acceptance of cash in case of sales of goods (performance of works, rendering services) without use of the cash equipment and payment terminals (if the amount is not reflected in the cash receipt order), about money turnover of the cash equipment including connected to the control system of the cash equipment about money turnover of vending machines, the automatic electronic devices connected to the control system of vending machines, special computer cash system providing control of turnovers in the field of gaming;
other data, settlement indicators which are available for the controlling (supervising) body concerning activities of the checked subject.";
add Item 11 with words "if other is not provided in Item 13 of this provision";
state Item 13 in the following edition:
"13. In case of determination of tax base for calculation of the income tax from physical persons which is subject to payment by individual entrepreneurs - income tax payers, consider documentary confirmed expenses made by them and connected with implementation of business activity, the expenses confirmed with the data received from state bodies, legal entities and physical persons or the expenses determined according to Item 36 of article 205 of the Tax Code of the Republic of Belarus.";
state Item 14 in the following edition:
"14. If the controlling (supervising) body has the documents connected with the taxation for the separate periods (month, quarter, year) for which it was carried out it (is performed), these documents are used for calculation of the amount of taxes for the periods in which they are absent or for which they are not provided.
Calculation of the amount of taxes in the case specified in part one of this Item is made on specific weight of the paid taxes to tax base of the period for which there are documents, to the corresponding tax base determined according to Item 10 of this provision, the period in which such documents are absent. The specified procedure is not applied if in the periods for which there are documents connected with the taxation and for which they are absent there are distinctions in types of the estimated taxes, rates on the same taxes, seasonality of trade, performance of works (rendering services).";
in paragraphs the second or fifth subitem 15.6 of Item 15 to replace the word of "container" with the word "packagings";
in Item 17:
in word part one "areas (the cities, the area) or administrative and territorial unit of other area (Minsk)" shall be replaced with words Republic of Belarus;
the second to state part in the following edition:
"According to tax declarations (calculations) of the subjects performing similar types of activity (at least on two such subjects which characteristics of activities are brought most closer to characteristics of activities of the checked subject), the arithmetic average value of the size of tax base and the taxes paid according to the legislation is determined (is calculated on each tax).";
state Item 18 in the following edition:
"18. For the choice of the legal entities and individual entrepreneurs performing similar types of activity (for the purpose of the subsequent determination of the payable amounts of taxes), indicators of activities of these subjects can be used: revenue (gross revenue), the range of implementable goods, the size of the areas used for implementation of the corresponding type of business activity, the personnel number, operating time, system of the taxation, rates for the performed works the rendered services, prices for products, goods, profitability, consumption rates of raw materials and materials, regulations of exit of finished goods and others.
In case of determination of necessary indicators the tax benefits used by the legal entities and individual entrepreneurs performing similar types of activity are not considered.";
exclude Chapter 7.
14. In the resolution of Council of Ministers of the Republic of Belarus of December 31, 2010 No. 1924 "About approval of the Regulations on procedure for use by tax authorities and their officials when conducting checks of technical means, including the equipment performing zvuko-and video film and photographing, photocopying, devices for scanning of documents, identifiers of the hidden images for control of compliance with law, collection and fixing of the proofs confirming the facts of offenses":
from the name of the word "when conducting checks" and ", including the equipment performing zvuko-and video film and photographing, photocopying, devices for scanning of documents, identifiers of the hidden images for control of compliance with law, collection and fixing of the proofs confirming the facts of offenses" to exclude;
state preamble in the following edition:
"According to subitem 1.22 of Item 1 of article 107 of the Tax Code of the Republic of Belarus, article 5 of the Law of the Republic of Belarus of December 30, 2018 "About modification and amendments in some laws of the Republic of Belarus" the Council of Ministers of the Republic of Belarus DECIDES: No. 159-Z";
state Item 1 in the following edition:
"1. Approve Regulations on procedure for use by tax authorities and their officials of technical means it (is applied).";
Film and photographing, the photocopying, devices for scanning of documents, identifiers of the hidden images for control of compliance with law, collection and fixing of the proofs confirming the facts of offenses approved by this resolution to be reworded as follows regulations on procedure for use by tax authorities and their officials when conducting checks of technical means, including the equipment performing zvuko-and video it (is applied).
15. In the resolution of Council of Ministers of the Republic of Belarus of December 31, 2010 No. 1935 "About approval of form and Regulations on procedure for issue of the reference, confirmatory that the sold products are made by the physical person and (or) faces consisting with it in the relations of close relationship (parents (adoptive parents), children (including adopted, adopted), brothers and sisters, the grandfather, the grandma, grandsons, the great-grandfather, the great-grandmother, great-grandsons, spouses) or properties, the guardian, the custodian and the ward, on the parcel of land which is in the territory of the Republic of Belarus provided to specified persons for construction and servicing of the apartment house and maintaining personal subsidiary farm, collective gardening, country construction, truck farming in the form of office allotment":
state the name in the following edition:
"About the document, confirmatory that the sold products are grown up it (is made) on the parcel of land which is in the territory of the Republic of Belarus";
in preamble of the word "the second subitem 1.15 of Item 1 of Article 163, part two of Item 11 of Article 294" shall be replaced with words "the sixth Item 19 of Article 208, part two of subitem 6.2 of Item 6 of Article 337";
state Item 1 in the following edition:
"1. Determine form of the reference, confirmatory that the sold products are grown up it (is made) on the parcel of land which is in the territory of the Republic of Belarus according to appendix.";
add the resolution with Item 1-1 of the following content:
"1-1. Claim Regulations on procedure for issue of the reference, confirmatory that the sold products are grown up it (is made) on the parcel of land which is in the territory of the Republic of Belarus it (is applied).";
add the resolution with appendix it (is applied);
in Regulations on procedure for issue of the reference, confirmatory that the sold products are made by the physical person and (or) faces consisting with it in the relations of close relationship (parents (adoptive parents), children (including adopted, adopted), brothers and sisters, the grandfather, the grandma, grandsons, the great-grandfather, the great-grandmother, great-grandsons, spouses) or properties, the guardian, the custodian and the ward, on the parcel of land which is in the territory of the Republic of Belarus provided to specified persons for construction and servicing of the apartment house and maintaining personal subsidiary farm, collective gardening, country construction, truck farming, in the form of office allotment, approved by this resolution:
state the name in the following edition:
"Regulations on procedure for issue of the reference, confirmatory that the sold products are grown up it (is made) on the parcel of land which is in the territory of the Republic of Belarus";
state Item 1 in the following edition:
"1. This Provision determines procedure for issue and filling of the reference, confirmatory that the sold products are grown up (is made) on the parcel of land which is in the territory of the Republic of Belarus (further - the reference).
Is confirmed by the reference that the sold products are grown up it (is made) by the physical person and (or) faces consisting with it in the relations of close relationship (parents (adoptive parents, adopters), children (including adopted, adopted), brothers, sisters, the grandfather, the grandma, grandsons, the great-grandfather, the great-grandmother, great-grandsons, spouses) or properties (close relatives of other spouse, including the dead), the guardian, the custodian and the ward, on the parcel of land which is in the territory of the Republic of Belarus and provided to it and (or) such persons 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.";
from Item 2 of the word "About the Ministerial Procedures Performed by State Bodies and Other Organizations for Petitions From Citizens" (2010, No. 119, 1/11590)" to exclude the national register of legal acts of the Republic of Belarus;
to state part one of Item 3 in the following edition:
"3. Physical persons to which the parcels of land are provided for the purposes specified in Item of 1 this provision for receipt of the reference submit in local executive and administrative organ the application which in addition to the data specified in Item 5 of article 14 of the Law of the Republic of Belarus of October 28, 2008 to No. 433-Z "About bases of ministerial procedures" shall contain data on the location of the provided parcel of land, its areas, and also about the name, quantity (amount) and weight of the made products intended for realization.";
from part one of item 4 of the word" (2005, No. 180, 5/16773)" to exclude the national register of legal acts of the Republic of Belarus;
in Item 5 "(adoptive parents)" shall be replaced with words the word "(adoptive parents, adopters)";
"grown up" to add Item 6 after the word with the word "(made)".
16. In the resolution of Council of Ministers of the Republic of Belarus of March 12, 2012 No. 219 "About approval of the list of the organizations, their separate divisions performing sanatorium treatment and improvement of the population, turnovers on realization in the territory of the Republic of Belarus of permits to sanatorium treatment and improvement by which are exempted from the value added tax":
in the name "approval" to replace the word with the word "establishment";
in preamble:
replace figures "94" with figures "118";
state Item 1 in the following edition:
"1. Establish the list of the organizations, their separate divisions performing sanatorium treatment and improvement of the population, turnovers on realization in the territory of the Republic of Belarus of permits to sanatorium treatment and improvement by which are exempted from the value added tax, according to appendix.";
add the resolution with appendix it (is applied).
17. In subitem 9.23 of Item 9 of the Regulations on accounting treatment for the income and calculation of the average per capita income of family (citizen) for the provision of the government address public assistance approved by the resolution of Council of Ministers of the Republic of Belarus of March 28, 2012 No. 274, of the word of "1 Article 295" shall be replaced with words "3 Articles 337".
18. In the resolution of Council of Ministers of the Republic of Belarus of April 27, 2012 No. 389 "About approval of the Regulations on procedure for the direction of gaming machines on engineering certification":
state preamble in the following edition:
"According to subitem 1.17 of Item 1 of article 107 of the Tax Code of the Republic of Belarus the Council of Ministers of the Republic of Belarus DECIDES:";
in Item 1:
exclude the word "enclosed";
add Item with the word "(is applied)";
in Regulations on the procedure for the direction of gaming machines on engineering certification approved by this resolution:
" (except for cameral)" to exclude from Item 1 of the word;
in paragraph five of Item 2 of the word "to the requirements established in technical regulatory legal acts in the field of technical regulation and standardization (further - TNPA)" shall be replaced with words to "the established requirements";
to exclude from Item 9 of the word "according to the procedure, established by the legislation".
19. At Savet M_n_str's pastanova ў Respubl_k_ Belarus hell 22 снежня 2012 No. 1194 "Ab zatsvyardzhenn_ of peral_k ў materyyalny g_storyka-cultural kashto¸nastsy, uklyuchany at Dzyarzha¸na спіс g_storyka-cultural kashto¸nastsy Respubl_k_ Belarus, якія vyzvalyayutsets hell padatka on нерухомасць, і земл і, занятыя якім і, vyzvalyayutsets hell of zyamelnag padatka і арэнднай payments for зямельныя ўчастк і that znakhodzyatsets ў дзяржаўнай уласнасц і":
at slova preamble "1.6 Items of 1 artykul 186 і to subitems 1.2 of Item of 1 artykul 194" замяніць словамі "1.9 Items of 1 artykul 228 і to subitems 1.1 of Item of 1 artykul 239";
at punkets 1:
з paragraph of pershag of the word "prykladzenyya" выключыць;
paragraphs другі і трэці дапоўніць to words of "(prykladayetsets)".
20. In the resolution of Council of Ministers of the Republic of Belarus of January 8, 2013 No. 13 "About some questions of the organization of work on value added tax return in case of commodity exportation out of limits of customs area of the Eurasian Economic Union":
in word preamble "with article 5 of the Law of the Republic of Belarus of October 26, 2012 "About modification and amendments in the Tax code of the Republic of Belarus" shall be replaced with words "with part five of subitem 1.11 of Item 1 of Article 122 and article 144 of the Tax Code of the Republic of Belarus";
exclude Item 1;
in Item 2:
to exclude the word "enclosed" from paragraph one;
the second or fourth to add paragraphs with the word "(is applied)";
the fifth to exclude the paragraph;
in Regulations on the size, terms and procedure for return of tax amount on value added to the physical persons which do not have the permanent residence in the state member of the Eurasian Economic Union approved by this resolution:
in Item part one 2, subitems 6.1 and 6.3 of Item 6, 7, paragraphs the second and fourth Item 8 of figure "1021" to replace Item parts one with figures "144";
in item 4:
in part one of figure "1021" to replace with figures "144";
the second to add part with the paragraph of the following content:
"with the owner of the duty-free shop located at the check point through Frontier of the Republic of Belarus.";
in Regulations on procedure for issue of confirmation on the commodity exportation out of limits of customs area of the Eurasian Economic Union approved by this resolution:
in Item part one 1, part two and subitem 3.1.2 of Item 3 of figure "1021" to replace with figures "144";
in Item 2:
in parts one and the third figure "1021" to replace with figures "144";
to add part five paragraph two after the words "outside the Republic of Belarus" with words ", or owners of the duty-free shops located at check points through Frontier of the Republic of Belarus";
in Item 6 "Customs" shall be replaced with words the word "Eurasian economic".
21. In the resolution of Council of Ministers of the Republic of Belarus of February 19, 2013 No. 117 "About approval of the list of the social services rendered by non-state non-profit organizations in the form of stationary social servicing, the state organizations (their structural divisions) which turnovers on realization in the territory of the Republic of Belarus are exempted from the value added tax":
state preamble in the following edition:
"Based on subitem 1.4 of Item 1 of article 118 of the Tax Code of the Republic of Belarus the Council of Ministers of the Republic of Belarus DECIDES:";
in Item 1:
exclude the word "enclosed";
add Item with the word "(is applied)";
in the list of the social services rendered by non-state non-profit organizations in the form of stationary social servicing, the state organizations (their structural divisions) which turnovers on realization in the territory of the Republic of Belarus are exempted from the value added tax approved by this resolution:
from subitem 6.3 of Item 6 of the word "About the State Register (List) of Technical Means of Social Resettlement and Procedure for Ensuring Separate Categories of Citizens with Them" (2008, No. 1, 5/26402)" to exclude the national register of legal acts of the Republic of Belarus;
in the note of the word "years" about social servicing" (National register of legal acts of the Republic of Belarus, 2000, No. 50, 2/170; The National legal Internet portal of the Republic of Belarus, 26.07.2012, 2/1979)" shall be replaced with words "No. 395-Z "About social servicing".
22. In preamble of the resolution of Council of Ministers of the Republic of Belarus of March 29, 2013 No. 227 "About approval of the list of the services rendered directly in the airports of the Republic of Belarus and airspace of the Republic of Belarus in servicing, including aeronautical servicing, the aircrafts which are carrying out the international flights and (or) the international airborne transportations in case of which realization the rate of the value added tax is established in the amount of zero (percent of" the word "of the paragraph of the ninth of part one of subitem 1.1.1 of Item 1 of Article 102" shall be replaced with words 0) "subitem 1.8 of Item 1 of Article 122".
23. In the resolution of Council of Ministers of the Republic of Belarus of June 7, 2013 No. 465 "About approval of form of the conclusion about reference of imported goods to installations on use of renewable energy resources, component parts and spare parts to them":
state the name in the following edition:
"About approval of form of the conclusion about reference of imported goods to installations, component parts and spare parts to them on use of renewable energy resources";
in preamble of figure "96" to replace with figures "119";
state Item 1 in the following edition:
"1. Approve form of the conclusion about reference of imported goods to installations, to component parts and spare parts to them on use of renewable energy resources it (is applied).";
in the form of the conclusion about reference of imported goods to installations on use of renewable energy resources, component parts and spare parts to them, approved by this resolution shall be replaced with words the words "on use of renewable energy resources, component parts and spare parts to them" ", to component parts and spare parts to them on use of renewable energy resources".
24. Item 1 of the resolution of Council of Ministers of the Republic of Belarus of November 6, 2013 No. 957 "About approval of the Regulations on procedure and conditions of approval of the list of not used (inefficiently used) capital structures (buildings, constructions), their parts and the parcels of land (parts of the parcels of land) on which they are located" to exclude.
25. Part the fourth subitem 35.3 of Item 35 of Rules of creation and functioning of the markets approved by the resolution of Council of Ministers of the Republic of Belarus of July 16, 2014 No. 686, to state in the following edition:
"For sale of vegetables and fruit (including in the processed type), other products of crop production (except for ornamental plants and products of floriculture, their seeds and seedling), dairy and fermented milk products (including in the processed type), products of beekeeping, other products of livestock production (except furs) which realization is not limited or is not prohibited by legal acts, and also not included in the list prohibited to sales of goods, approved by the resolution which approved these rules the reference issued by local executive and administrative organ in the established form, confirmatory is submitted that the sold products is grown up (is made) on the parcel of land which is in the territory of the Republic of Belarus.".
26. In the resolution of Council of Ministers of the Republic of Belarus of May 5, 2015 No. 375 "About approval of the Regulations on procedure for distribution of the money which arrived from realization of gaseous fuel and electrical energy":
in preamble of the word "3.197 Items 3 of Article 128 and subitem 3.265 of Item 3 of Article 129" shall be replaced with words "3.29 Items 3 of Article 174 and subitem 3.33 of Item 3 of Article 175";
in Item 1:
exclude the word "enclosed";
add Item with the word "(is applied)".
27. In the resolution of Council of Ministers of the Republic of Belarus of June 16, 2016 No. 470 "About approval of the list of strategic goods":
in word preamble "part one of subitem 1.3 of Item 1 of Article 301" shall be replaced with words "subitem 1.4 of Item 1 of Article 88";
shall be replaced with words the words "the enclosed list of strategic goods" "the list of strategic goods (is attached)".
28. In subitem 2.28 of Item 2 appendices to the resolution of Council of Ministers of the Republic of Belarus of September 27, 2016 No. 778 "About determination of comprehensive income for provision of non-cash housing subsidies of" the word "of 1 Article 295" shall be replaced with words "3 Articles 337".
29. In paragraph three of subitem 2.2 of Item 2 of appendix 6 to the Regulations on procedure for data transmission in the automated information system of calculations for the housing-and-municipal and other services consumed by the population, to No. approved by the resolution of Council of Ministers of the Republic of Belarus of September 30, 2016 790, of the word of "1 Article 295" shall be replaced with words "3 Articles 337".
30. In the resolution of Council of Ministers of the Republic of Belarus of June 13, 2017 No. 445 "About approval of the list of the difficult and multistage ministerial procedures performed by authorized bodies concerning citizens (except individual entrepreneurs)":
in preamble shall be replaced with words the word "years" "No. 433-Z";
in Item 1:
exclude the word "enclosed";
add Item with the word "(is applied)";
in the list of the difficult and multistage ministerial procedures performed by authorized bodies concerning citizens (except individual entrepreneurs), approved by this resolution:
from Item 1 of the word "About the Ministerial Procedures Performed by State Bodies and Other Organizations for Petitions From Citizens" (2010, No. 119, 1/11590)" to exclude the national register of legal acts of the Republic of Belarus;
exclude Item 32.
31. In the resolution of Council of Ministers of the Republic of Belarus of July 14, 2017 No. 529 "About the ministerial procedures which are subject to implementation electronically":
to state the column "The State Body (Other Organization) Performing Ministerial Procedure Electronically through the Single Portal of Electronic Services" of Items 10-17 in annex 1 to this resolution in the following edition:
"tax authority";
in appendix 2 to this resolution:
exclude Items 1 and 5;
third the columns "The State Body (Other Organization) Performing Ministerial Procedure Electronically through the Single Portal of Electronic Services" of Item 11 to exclude the paragraph.
32. In the resolution of Council of Ministers of the Republic of Belarus of October 17, 2018 No. 740 "About the list of ministerial procedures, reception of applications and issue of decisions on which are performed through service "one window":
"About service "one window" to exclude from word preamble;
in appendix to this resolution:
exclude Item 78;
from the interlinear note "**" to this appendix of the word" (The national register of legal acts of the Republic of Belarus, 2010, No. 119, 1/11590)" and "(, 2012, No. 35, 5/35330)" to exclude the national register of legal acts of the Republic of Belarus.
Appendix 2
to Regulations on the Ministry of Taxes and Tax Collection of the Republic of Belarus
The list of the regulatory legal acts adopted by the Ministry of Taxes and Tax Collection on the basis and in pursuance of acts of bigger legal force
|
The name of regulatory legal act (question on which the regulatory legal act is adopted) |
Regulatory legal act, on the basis and in pursuance of which the regulatory legal act is adopted |
|
1. Form of the form of the receipt on acceptance of payments in the budget, the Instruction about procedure for acquisition and use of forms of receipts on acceptance of payments in the budget and about the organization of acceptance by tax authorities of payments in the budget from physical persons |
subitem 1.5 of Item 1 of article 107 of the Tax Code of the Republic of Belarus |
|
2. The procedure for rounding of the amounts of taxes, charges (duties), penalty fee, penalties, other obligatory payments, control of calculation and (or) payment of which is assigned to tax authorities |
subitem 1.6 of Item 1 of article 108 of the Tax Code of the Republic of Belarus |
|
subitem 1.17 of Item 1 of the Presidential decree of the Republic of Belarus of March 1, 2010 No. 101 "About collection of the rent for the parcels of land which are in state-owned property" | |
|
article 13.8 of the Procedural and executive code of the Republic of Belarus about administrative offenses | |
|
3. The list of the documents confirming export of potash fertilizers out of limits of the Republic of Belarus by Belaruskali open joint stock company for the purpose of application of zero rate of the value added tax |
the paragraph third subitem 6.1 of Item 6 of the Presidential decree of the Republic of Belarus of August 25, 2005 No. 398 "About enhancement of export of potash fertilizers" |
|
4. Methods and methods of conducting checks by tax authorities |
part one of Item 36 of the Regulations on procedure for the organization and the conducting checks approved by the Presidential decree of the Republic of Belarus of October 16, 2009 No. 510 |
|
5. About some questions of implementation by tax authorities of ministerial procedures |
Article 3, Item 5 of Article 14, Item 4, parts one and the second Item 6 of Article 15, Article 24, Item 2 of article 26 of the Law of the Republic of Belarus of October 28, 2008 No. 433-Z "About bases of ministerial procedures" |
|
6. Document forms, applied by tax authorities and their officials when conducting administrative process |
Article 3. 13, Item 26 of part 1 of Article 3. 30, Article 5. 4, 7.5, 8.12, 9.2, 10.2, 10.3, 10.9, 10.10, 10.12, 10.13, 11.2, 11.9, 11.10, 12.9, 13.4, 13.7, 14.7, 15.4 of the Procedural and executive code of the Republic of Belarus about administrative offenses |
|
7. Procedure for creation (including fillings), drawing (direction), obtaining, signing and storage of the electronic invoice |
part two of Item 1 of article 131 of the Tax Code of the Republic of Belarus |
Appendix
to the Resolution of Council of Ministers of the Republic of Belarus 13.07.2005 No. 772
The list of types of the goods relating to the groups of goods listed in subitem 1.2 of Item 1 of article 337 of the Tax Code of the Republic of Belarus
|
Types of the goods relating to groups of goods |
Name of types of activity and groups of goods |
|
Bread of all types: hearth and shaped of rye, wheat flour and their mix of all grindings and grades; other grades of bread and grain products |
retail trade by bread and bakery products, milk and dairy products |
|
Vegetables fresh, refrigerated, dried, salty, marinated, fermented and other types of processing (except preserved); cabbage, tomatoes, cucumbers, onions, garlic, carrots, beet the dining room, other vegetables – eggplants, pepper, pumpkin, vegetable marrows, bush pumpkins, swede, turnip, radish, garden radish, parsley, parsnip, celery, salad, spinach, sorrel, rhubarb, artichoke, asparagus, pods of peas, haricot, beans, corn; spicy vegetables – fennel, savory, tarragon, purslane, cilantro, melissa, marjoram; horse-radish, mangold, chicory and others |
retail trade by vegetables, fruits, berries, water-melons, melons, grapes |
|
Meat and bird; sausages and smoked products |
retail trade by other food products (except for beer, beer cocktail, alcoholic beverages) |
|
Cars, motorcycles, kvadritsikla, snowmobiles; motor scooters, mopeds, motor-bicycles, mokik, scooters and other similar vehicles, trail cars and semitrailer trucks |
retail trade by automotor-vehicles |
|
Clothes from genuine leather: coat, short coat, jackets, raincoats, jackets, jackets, vests, blazers, suits, dresses, sundresses, skirts, trousers, coveralls, semi-coveralls from genuine leather |
retail trade by clothes from genuine leather (coat, short coat, jackets, blazers, jackets, vests, jackets, raincoats, suits), carpets and carpet products, difficult household home appliances (except electric refrigerators household and deep freezes, household washing machines) |
|
Teleradio goods (except for television receivers of the color and black-and-white image): video monitors of the color and black-and-white image (except used as components and nodes to computers by household personal), teleradio tape recorders, teleradio complexes, radio receivers, radio stations, tuners amplifiers, radio-gramophones, radio tape recorders, autoradio tape recorders, magnetoradio-gramophones, stereocomplexes, tuners, teleradio tuners, tape recorders bobbin and cassette, tape recorders prefixes cassette and bobbin, cassette players, pocket cassette players and tape recorders, cassette players and radio-gramophones, magnetoelectrophones, dictophones, videorecorders, video cameras, video games, videophones, electroplayers, CD players, audio systems, audio systems, mini-systems, microsystems, speaker systems, stereophones |
retail trade by other nonfoods (except for jewelry and other household products from precious metals and gemstones, specific goods, tobacco products, oil products through gas stations, securities, newspapers and magazines, all types of products from natural fur, furniture, electric refrigerators household and deep freezes, machines of washing household, television receivers of the color and black-and-white image, computers household personal, laptops, their components and nodes, e-books, tablet computers, mobile phones, spare parts to cars) |
Appendix
to Regulations on compulsory national insurance
The officials of tax authorities who are performing and (or) directly providing control activities, subject to compulsory national insurance
Chiefs of inspectorates of the Ministry of Taxes and Tax Collection for areas Minsk), areas, the cities and areas in the cities and their deputies supervising control activities.
Heads, their deputies, consultants, the main state inspectors of taxes, the chief state inspectors of taxes, the state inspectors of taxes, the leading reviewers, assistants of divisions of examination, divisions of operational actions and cameral control of the Ministry of Taxes and Tax Collection, inspectorates of the Ministry of Taxes and Tax Collection for areas Minsk), areas, the cities and areas in the cities.
Appendix
to the Resolution of Council of Ministers of the Republic of Belarus of 28.01.2009 No. 109
The list of types of activity when which implementing turnovers on realization in the territory of the Republic of Belarus by educational institutions of the goods (the works, services) made (executed, rendered) students and provided by educational and program documentation, the plan of educational work of educational institution, programs of education, are exempted from the value added tax
|
Code of the Nation-wide qualifier of the Republic of Belarus 005-2011 |
Name of type of activity |
|
011-015 |
crop production and livestock production |
|
10 |
production of food |
|
11 |
production of drinks |
|
13 |
production of textile products |
|
14 |
production of clothes |
|
15 |
tanning, dressing, furs; production of products from skin, except clothes |
|
16 |
production of wooden and pith products, except furniture; production of products from straws and materials for weaving |
|
17 |
production of cellulose, paper and products from paper |
|
18 |
printing activities and replication of the written-down data carriers |
|
20 |
production of chemical goods |
|
22 |
production of rubber and plastic products |
|
23 |
production of other nonmetallic mineral products |
|
24 |
metallurgical production |
|
25 |
production of finished metal goods, except machines and the equipment |
|
26 |
production of the computing, electronic and optical equipment |
|
27 |
production of electric equipment |
|
28 |
production of the machines and the equipment which is not switched on in other groups |
|
29 |
production of cars, trail cars and semitrailer trucks |
|
30 |
production of other vehicles and equipment |
|
31 |
production of furniture |
|
32 |
production of other finished products |
|
38 |
collection, processing and waste disposal; recycling of materials |
|
41 |
construction of buildings |
|
42 |
civil engineering |
|
43 |
special construction works, except for leases |
|
45 |
wholesale and retail trade by cars, motorcycles and their repair |
|
4677 |
wholesale trade by waste and scrap |
Appendix
to Regulations on procedure for carrying out test purchases
UNP * _____________________
The reference of test purchase of inventory items, control order placement on performance of works, rendering services
____ __________________ 20 ___ _________________________
(date of creation of the reference) (place of creation of the reference)
According to ____________________________________________________________________
(the act of the legislation according to which it was carried out
________________________________________________________________________________________
test purchase, control order placement on performance of works, rendering services)
based on the instruction _______________________________________________________________
(date, number of the instruction)
on carrying out _________________________________________________________________ checks
(type performed)
checking ____________________________________________________________________________
(surname, own name, middle name (if that is available), positions,
________________________________________________________________________________________
the name of state body, other organization, carrying out control
________________________________________________________________________________________
purchase, control order placement on performance of works, rendering services)
in at the address ________________________________________________________________
(location address of object (place), where
________________________________________________________________________________________
goods are implemented, are accepted works orders, rendering (are drawn up)
________________________________________________________________________________________
services, object type, name of the organization, surname, own name, middle name
________________________________________________________________________________________
(if that is available) physical person)
at presence __________________________________________________________________________
(surname, own name, middle name (if that is available), the residence,
________________________________________________________________________________________
contact phone number of workers of object (place) in which goods are implemented,
________________________________________________________________________________________
are accepted works orders, rendering services, or other persons (are drawn up), in
________________________________________________________________________________________
which presence test purchase, control order placement was carried out
________________________________________________________________________________________
on performance of works, rendering services)
carried out test purchase (control order placement on performance of works, rendering
services) __________________________________________________________________________________
(name (quantity)
_________________________________________________________________________________________
inventory items, order type)
on the amount ________________________________________________________________________________
(figures and copy-book)
with implementation (without implementation) payments (unnecessary to cross out) the following notes (bank payment card) (unnecessary to cross out)
_________________________________________________________________________________________
(advantage of the note, number and series)
|
number of bank payment card |
|
|
|
|
|
x |
x |
x |
x |
|
x |
x |
x |
x |
|
|
|
|
|
|
effective period |
|
|
|
|
|
|
|
|
|
mm |
|
|
| |||
As a result of test purchase, control order placement on performance of works, rendering services it is established **:
1. In case of sales of goods (adoption (registration) of works orders, rendering services):
1.1. payment with use is made:
1.1.1. cash equipment *** _______________________________________________
(name of model, serial number
___________________________________________________________________________________
the cash summing-up register, registration number in the control system of cash
___________________________________________________________________________________
the equipment (for the cash equipment with the established control facility
___________________________________________________________________________________
tax authorities, program cash desk)
on the amount _________________________________________________________________________;
(figures and copy-book)
1.1.2. ____________________________________________________ payment terminals
(name of model, identification
___________________________________________________________________________________
number (in case of its establishment)
on the amount _________________________________________________________________________;
(figures and copy-book)
1.1.3. the documents processed on the form of the document with certain degree of protection, information on production and which realization is included in electronic databank of forms of documents and documents with certain degree of protection and printed materials (further - documents), on the amount ________________________________;
(figures and copy-book)
1.2. it is constituted not constituted) (unnecessary to cross out) ___________________________
(the document is specified,
_________________________________________________________________________________.
which draws up the works order, rendering services)
2. In case of sales of goods (adoption (registration) of works orders, rendering services)
delivery is transferred to checking in the amount _______________________________________________________.
(figures and copy-book)
In case of recalculation (control measurement, preponderating and the friend) in object (place) where goods are implemented, services are rendered, works with use _____________________________________________________________________________ are performed
(scales, other measuring devices
____________________________________________________________________________,
(name, number, date of checking)
it is determined that the following goods are realized (are accepted orders (are drawn up) on
performance of works, rendering services) __________________________________________
(data on the name,
____________________________________________________________________________
amount (measure, quantity) of the realized goods
____________________________________________________________________________
(the drawn-up works orders, rendering services), their price it agrees
____________________________________________________________________________
to financial and economic documents and the calculated cost
___________________________________________________________________________,
(based on amount (measure, quantity) and the prices)
what corresponds (does not correspond) (unnecessary to cross out) to paid amount.
(Less) (unnecessary to cross out) the actual cost of goods is paid over
(the performed works, the rendered services) ____________________________________
(amount in figures
______________________________________________________________________****.
and in cursive script)
3. In case of sales of goods (adoption (registration) of works orders, rendering services) **:
3.1. inventory items ________________________________________
(name)
in quantity _________________________________________________________________
(figures and copy-book)
on the amount ___________________________________________________________ are received;
(figures and copy-book)
3.2. money (transferred checking delivery) in the amount __________________________________________________ is received;
(figures and copy-book)
|
_______________________________ |
_____________________________________ |
|
(the signature of the checked face (his representative) |
(surname, own name, middle name (if that is available) |
3.3. when implementing calculations cash money in the amount ___________________________________________
(figures and copy-book)
_______________________________________________ are received by the following notes;
(advantage of the note, number and series)
|
___________________________________ |
_____________________________________ |
|
(signatures of the officials who were carrying out test purchase, control |
(surname, own name, middle name (if that is available) |
|
___________________________________ |
_____________________________________ |
|
order placement on performance of works, rendering services) |
(surname, own name, middle name (if that is available) |
3.4. when implementing calculations with bank payment card with use of payment terminals:
3.4.1. maps checks, confirming making of cancellation of transaction of payment by bank payment card with use of payment terminals (in the presence of the device for information output about transaction with cards on paper), on the amount ____________________________________________________________ it is received;
(figures and copy-book)
|
___________________________________ |
_____________________________________ |
|
(signatures of the officials who were carrying out test purchase, control |
(surname, own name, middle name (if that is available) |
|
___________________________________ |
_____________________________________ |
|
order placement on performance of works, rendering services) |
(surname, own name, middle name (if that is available) |
3.4.2. making by the checked face (his representative) of cancellation of transaction of payment by bank payment card with use of payment terminals (in the absence of the device for information output about transaction with cards on paper) on the amount _______________________________________________ is confirmed;
(figures and copy-book)
|
_______________________________ |
_____________________________________ | |
|
(the signature of the checked face (his representative) |
(surname, own name, middle name (if that is available) | |
|
___________________________________ |
_____________________________________ | |
|
(signatures of the officials who were carrying out test purchase, control |
(surname, own name, middle name (if that is available) | |
|
___________________________________ |
_____________________________________ | |
|
order placement on performance of works, rendering services) |
(surname, own name, middle name (if that is available) | |
3.4.3. documents for return to state body (other organization), authorized to carry out test purchases, the money deposited as payment of inventory items, the works order, rendering services with use of bank payment card because of impossibility of cancellation of transaction of payment on the amount _______________________________________________
(figures and copy-book)
are subject to representation by the organization, the individual entrepreneur (their representatives) no later than two working days from date of test purchase in merchant acquirer.
|
_______________________________ |
_____________________________________ | ||
|
(the signature of the checked face (his representative) |
(surname, own name, middle name (if that is available) | ||
|
___________________________________ |
_____________________________________ |
| |
|
(signatures of the officials who were carrying out test purchase, control |
(surname, own name, middle name (if that is available) |
| |
|
___________________________________ |
_____________________________________ |
| |
|
order placement on performance of works, rendering services) |
(surname, own name, middle name (if that is available) |
| |
The reference is constituted in duplicate.
|
___________________________________ |
_____________________________________ |
|
(signatures of the officials who were carrying out test purchase, control |
(surname, own name, middle name (if that is available) |
|
___________________________________ |
_____________________________________ |
|
order placement on performance of works, rendering services) |
(surname, own name, middle name (if that is available) |
|
_______________________________ |
_____________________________________ |
|
(the signature of the checked face (his representative) |
(surname, own name, middle name (if that is available) |
One copy of the reference received ___ _______________ 20 __.
(the date of receipt of the reference)
|
_______________________________ |
_____________________________________ |
|
(the signature of the checked face (his representative) |
(surname, own name, middle name (if that is available) |
______________________________
* Accounting number of the payer.
** When filling one or several Items (subitems) in the others the crossed out section is put down.
*** The term is used in the value determined in Regulations on procedure for use of the cash equipment, payment terminals, automatic electronic devices, vending machines and acceptance of cash, money in case of implementation of calculations in non-cash form by means of bank payment cards in case of sales of goods, performance of works, rendering services, implementation of activities in the field of gaming, lottery activities, the holding video interactive games approved by the resolution of Council of Ministers of the Republic of Belarus and National Bank of the Republic of Belarus of July 6, 2011 No. 924/16.
**** It is filled in case of discrepancy to paid amount.
Approved by the Resolution of Council of Ministers of the Republic of Belarus 31.12.2010 No. 1924
Regulations on procedure for use by tax authorities and their officials of technical means
1. This Provision establishes procedure for use by tax authorities and their officials of technical means, including the equipment performing zvuko-and video film and photographing, copying, devices for scanning of documents, identifiers of the hidden images (further - technical means) for control of compliance with law, collection and fixing of the proofs confirming the facts of offenses.
2. This Provision is applied by tax authorities and their officials when conducting checks, monitoring and other forms of control, and also in case of realization of the rights and obligations established by the Tax code of the Republic of Belarus, 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".
3. For the purposes of this provision terms are used in the values determined in the Tax code of the Republic of Belarus and the Presidential decree of the Republic of Belarus of October 16, 2009 No. 510.
4. Technical means are used in the locations of tax authorities, and also in other places in which finding of officials of tax authorities is connected with execution of service duties by them.
5. The technical means corresponding to operational documentation, technically operational and completed are subject to use.
6. Officials of tax authorities have the right to use the technical means belonging to them on the property right or other legal cause with reflection of this fact in the act (reference) of check or the certificate of use of technical means.
7. When using by the official of tax authority of technical means:
7.1. when conducting check:
in the instruction on conducting check the mark about the notification of the checked subject on use of technical means is put down;
in the act (reference) of check names and serial numbers (in the presence) of the used technical means and carriers with which it is recorded are specified information obtained during use of technical means (is kept) (further - carriers);
7.2. in other cases, except this Item specified in subitem 7.1, except for uses of technical means during which violations of the law are not revealed the certificate of use of technical means is constituted.
In the certificate of use of technical means are specified:
place and date of use of technical means;
position, surname, own name, middle name (if that is available) the official;
names and serial numbers (in the presence) the used technical means and carriers.
The certificate of use of technical means is signed by the official who constituted it.
8. The received materials photo and filmings, zvuko-and videos, carriers of computer information and other data carriers are applied to the act (reference) of check or the certificate of use of technical means.
9. Appeal of actions of officials of tax authorities is performed according to the procedure, established by the Tax code of the Republic of Belarus.
Appendix
to the resolution of Council of Ministers of the Republic of Belarus 31.12.2010 No. 1935
Form
Reference No. _____
confirmatory that the sold products are grown up it (is made) on the parcel of land which is in the territory of the Republic of Belarus
It is issued ___________________________________________________________________
(surname, own name, middle name (if that is available),
____________________________________________________________________________,
document type, proving the identity, its data, number of personal account)
living _______________________________________________________________,
(residential address)
also certifies that on the parcel of land (sites) provided (provided) to he (she) for construction and (or) servicing of the single-family apartment house registered by the organization for state registration of real estate, the rights to it and transactions of the apartment 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 (necessary to emphasize) which is _____________________________________________________________________
(location of the parcel of land, its area)
it is grown up the following products intended for realization (are made):
SECTION І CROP PRODUCTION
|
Name of culture |
Cultivated area, hectares |
Amount of the grown-up products, unit of measure |
Mark of the subject making purchase |
|
1 |
2 |
3 |
4 |
|
|
|
|
|
LIVESTOCK PRODUCTION
|
The name of the made products |
Livestock type |
Number of the heads |
The made products |
Mark of the subject making purchase | ||
|
live weight, unit of measure |
lethal weight (in the crude or processed type), unit of measure |
amount of dairy and sour-milk products (including in the processed type), unit of measure | ||||
|
1 |
2 |
3 |
4 |
5 |
6 |
7 |
|
|
|
|
|
|
|
|
BEEKEEPING
|
The name of the made products |
Quantity of bee colonies |
The weight of the made products, unit of measure |
Mark of the subject making purchase |
|
1 |
2 |
3 |
4 |
|
|
|
|
|
SECTION ІІ
The list of the physical persons consisting in the relations of close relationship (parents (adoptive parents, adopters), children (including adopted, adopted), brothers and sisters, the grandfather, the grandma, grandsons, the great-grandfather, the great-grandmother, great-grandsons, spouses) or properties (close relatives of other spouse, including the dead), the guardian, the custodian and the ward ______________________________________________________________________________________________
(surname, own name, middle name (if that is available) physical person, to which
______________________________________________________________________________________________
the parcel of land is provided for construction and (or) servicing of one-apartment residential
______________________________________________________________________________________________
houses, the registered organization for state registration of real estate,
______________________________________________________________________________________________
the rights to it and transactions of the apartment with it in the blocked apartment house, maintaining personal subsidiary
______________________________________________________________________________________________
economy, truck farming, mowing and pasture of farm animals,
______________________________________________________________________________________________
gardenings, country construction, in the form of office allotment)
|
Surname, own name, middle name (if that is available) |
Residential address |
Related accessory |
|
1 |
2 |
3 |
|
|
|
|
The reference is issued ___ to ______________ _____ of and is valid before completion of realization of products specified in it, but no more than one year from the date of issue of the reference.
|
Head of local |
________________ |
________________________ |
Appendix
to the resolution of Council of Ministers of the Republic of Belarus 12.03.2012 No. 219
The list of the organizations, their separate divisions performing sanatorium treatment and improvement of the population, turnovers on realization in the territory of the Republic of Belarus of permits to sanatorium treatment and improvement by which are exempted from the value added tax
1. Public medical and improving institution "Sanatorium of "Pine" of Administration of the President of the Republic of Belarus.
2. Public medical institution "Sanatorium Belarus (Yalta, п.г.т. Koreiz, Republic of Crimea).
3. Public institution "Sanatorium Belarus of Administration of the President of the Republic of Belarus (Sochi, Russian Federation).
4. Public institution "Sanatorium "Pine-forest" of Administration of the President of the Republic of Belarus.
5. Public institution "Sanatorium "Youth" of Administration of the President of the Republic of Belarus.
6. Public institution sanatorium "White Russia" (settlement. May, Tuapsinsky District, Krasnodar Krai, Russian Federation).
7. Public institution "Sanatorium Belarus (Druskininkai, Republic of Lithuania).
8. Republican sanatorium unitary enterprise "Sanatorium "Lakeside" of Administration of the President of the Republic of Belarus.
9. Organization "Sanatorium Belarus (Jurmala, Republic of Latvia).
10. Public institution "Republican sanatorium "White Vezha" for veterans of war, work and disabled people".
11. Public institution "Republican sanatorium Berezina for veterans of war, work and disabled people".
12. Public institution "Republican sanatorium of Vyazhuti for disabled people with violations of the musculoskeletal device".
13. Public institution "Republican sanatorium of Yaseld for veterans of war, work and disabled people".
14. Public institution "Lepelsky military sanatorium of Armed Forces of the Republic of Belarus".
15. Republican sanatorium unitary enterprise "Sanatorium " White Russia " of Finance Department and Back of the Ministry of Internal Affairs of the Republic of Belarus".
16. Public institution "Sanatorium "Forest" of Committee for State Security of the Republic of Belarus.
17. Open joint stock company "Sanatorium "Lake".
18. Open joint stock company "Sanatorium Ruzhansky.
19. Affiliated unitary enterprise "Children's sanatorium "Svisloch".
20. Affiliated unitary enterprise "Sanatorium of Belorusochk.
21. Affiliated unitary enterprise "Sanatorium" forest lakes".
22. Affiliated unitary enterprise "Sanatorium of Lyottsa.
23. Affiliated unitary enterprise "Sanatorium of Narochank.
24. Affiliated unitary enterprise "Sanatorium" Narochansky coast".
25. Affiliated unitary enterprise "Sanatorium Neman-72.
26. Affiliated unitary enterprise "Sanatorium "Dnieper".
27. Affiliated unitary enterprise "Sanatorium of Chyonka.
28. Affiliated unitary enterprise "Sanatorium Bug".
29. Affiliated unitary enterprise "Sanatorium of V. I. Lenin".
30. Affiliated unitary enterprise "Sanatorium Krinitsa".
31. Affiliated unitary enterprise "Sanatorium Narach".
32. Branch "Children's sanatorium "Naliboksky dense forest" Belagrozdravnitsa open joint stock company.
33. Branch "Children's sanatorium "Dewdrop" of Belagrozdravnitsa open joint stock company.
34. Branch "Children's sanatorium Sluch of Belagrozdravnitsa open joint stock company.
35. Branch "Children's sanatorium "Sun" of Belagrozdravnitsa open joint stock company.
36. Branch "Sanatorium of Porechye of Belagrozdravnitsa open joint stock company.
37. Branch "Sanatorium "Radon" of Belagrozdravnitsa open joint stock company.
38. Branch "Sanatorium "Dawn Lyuban" of Belagrozdravnitsa open joint stock company.
39. Branch "Sanatorium "Pinery" of Belagrozdravnitsa open joint stock company.
40. Branch "Sanatorium Alesya of open joint stock company "Sanatorium organization "Brestagrozdravnitsa".
41. Open joint stock company "Sanatorium organization "Brestagrozdravnitsa".
42. Municipal unitary enterprise on rendering the services "Sanatorium Chaborok".
43. Gomselmash branch of joint-stock company "Sanatorium "Mechanician".
44. Sanatorium of Pralesk of Amkodor-Belvar open joint stock company.
45. Branch "Sanatorium "Athlete" of open joint stock company "Minsk plant "Termoplast".
46. Branch "Sanatorium "Power engineering specialist" of the Grodno republican unitary enterprise of power industry of Grodnoenergo.
47. Sanatorium of Nadzey of the production republican unitary enterprise "Brestoblgaz".
48. Branch "Sanatorium "Gold dust" of I. M. Zolotukhin" awards of the Labour Red Banner of Gomelpromstroy open joint stock company.
49. Branch No. 6 "Sanatorium of Pralesk of Krasnoselskstroymaterialy open joint stock company.
50. The isolated structural division (branch) Sanatorium of Dubrovenk of the transport republican unitary enterprise "Mogilev Department of the Belarusian Railroad".
51. The isolated structural division (branch) Sanatorium "Railroader" of the transport republican unitary enterprise "Vitebsk Department of the Belarusian Railroad".
52. The isolated structural division (branch) "Sanatorium "Main" of the transport republican unitary enterprise "Baranovichi Department of the Belarusian Railroad".
53. The isolated structural division (branch) Sanatorium of the transport republican unitary enterprise "Gomel Department of the Belarusian Railroad".
54. Sanatorium Shinnik of Belshina open joint stock company.
55. Sanatorium unitary enterprise "Sanatorium" silver keys".
56. Sanatorium "Solar coast" of management of social objects of the republican unitary enterprise "Belorusneft production association.
57. Sanatorium of Naftan of management of social objects of Naftan open joint stock company.
58. Sanatorium of "Pine" of Mazyr Oil Refinery open joint stock company.
59. Sanatorium "Rainbow" of Lakokraska open joint stock company. Lead.
60. Sanatorium "Pearl" of the service unitary enterprise "Azotservice".
61. Sanatorium "Birch" of housing and communal services of management of social development and housing and communal services of Belaruskali open joint stock company.
62. Sanatorium of "Pine" of Mogilevkhimvolokno open joint stock company.
63. Sanatorium Berezina of branch "Medical and improving complex of Minskpromstroy open joint stock company.
64. Structural division "Sanatorium of K.P.Orlovsky" of Dawn of K.P.Orlovsky open joint stock company.
65. Sanatorium "Green boron" of the sanatorium and improving complex "Green Boron" of public institution "Multi-profile cultural and sports Minsk arene complex.
66. Sanatorium "Crane" of the utility production unitary enterprise "Minskhlebprom".
67. Unitary enterprise "Sanatorium of Podjelnika of public association "Belarusian partnership of visually impaired persons".
68. Municipal unitary enterprise "Children's sanatorium "Rainbow".
69. Municipal unitary enterprise "Children's rehabilitation and improving center "ZHEMCHUZHINA".
70. Municipal unitary enterprise "Children's rehabilitation and improving center "Svitanak".
71. Municipal unitary enterprise "Children's rehabilitation and improving center "Kolos".
72. Municipal unitary enterprise "Children's rehabilitation and improving center "Sidelniki".
73. Municipal unitary enterprise "Children's rehabilitation and improving center "Ptsich".
74. Municipal unitary enterprise "Children's rehabilitation and improving center of Pralesk.
75. Municipal unitary enterprise "Children's rehabilitation and improving center "Forest Glade".
76. Utility affiliated unitary enterprise "Children's rehabilitation and improving center "Kachye".
77. The children's rehabilitation and improving center "Kristall" of open joint stock company "Gomel ON "Crystal" - managing company of KRISTALL-HOLDING holding.
78. Municipal unitary enterprise "Children's rehabilitation and improving center "Zhdanovichi".
79. Belarusian-German joint limited liability company "Children's rehabilitation and improving center "Nadezhda".
80. Branch "Rehabilitation center "Green Boron" of public institution "Republican hospital of speleolecheniye".
81. Municipal unitary enterprise on rendering services "The children's rehabilitation and improving center of "Romantic Lyuks".
82. Public institution "Republican center of medical rehabilitation and balneolecheniye".
83. Sanatorium Rudnya of the sanatorium and improving Tractor complex of Minsk Tractor Plant branch of joint-stock company "MTZ medical center".
84. The sanatorium of Svitanok of republican unitary production enterprise "Facets".
85. Branch "Sanatorium "Seagull" of "Construction Trust No. 17 of Award of the Labour Red Banner" open joint stock company.
86. Branch "Sanatorium of Volm of the utility transport unitary enterprise "Minsktrans".
87. Unitary enterprise "Sanatorium "Seaside" of public association "Belarusian society of deafs".
88. ASB Sanatorium Solar unitary enterprise.
89. Republican sanatorium unitary enterprise "Sanatorium "Isloch" of National academy of Sciences of Belarus.
90. Branch No. 1 "Department of medical rehabilitation" of healthcare institution "Vitebsk regional diagnostic center".
91. ASB Sanatorium Companion unitary enterprise.
92. Sports complex of Service Center of Vest limited liability company.
93. Sanatorium "Centaurea" of Gomel Thermal Networks branch of the Gomel republican unitary enterprise of power industry of Gomelyenergo.
94. Healthcare institution "Regional children's rehabilitation improving center "Vetraz".
95. Sanatorium "Power engineering specialist" of Mogilev Thermal Networks branch of the Mogilev republican unitary enterprise of power industry of Mogilevenergo.
96. Branch "Sanatorium "Alpha Radon" of TORVLAD limited liability company.
97. Branch rehabilitation center "Zheleznyaki" of healthcare institution "Vitebsk regional clinical cardiological center".
98. Student's sanatorium dispensary of organization of education "Polesia state university".
99. Student's sanatorium dispensary of organization of education "Brest state technical university".
100. Student's sanatorium dispensary of organization of education "Vitebsk state technological university".
101. Student's sanatorium dispensary of organization of education "Vitebsk state academy of veterinary medicine of the award "Honour Sign"".
102. Student's sanatorium dispensary of organization of education "Vitebsk state Orders of Friendship of the people medical university".
103. Student's sanatorium dispensary of organization of education "Mazyr state pedagogical university of I. P. Shamyakin".
104. Student's sanatorium dispensary of the Belarusian national technical university "Politekhnik".
105. Student's sanatorium dispensary of the Belarusian state medical university.
106. Student's sanatorium dispensary of public institution of higher education "Belarusian-Russian university".
107. Branch "Improving center "Lazurny" of Agathe-electromechanical Plant open joint stock company.
108. Dispensary of public institution of education "The Minsk regional institute of development of education".
109. Dispensary of public institution of education "The Brest regional institute of development of education".
110. Branch "Improving Satellite complex of Minskremstroy open joint stock company.
111. Limited liability company "LODE Boarding house.
112. Sports Brigantine complex of the Belarusian state university.
113. The improving ROCKET complex of branch on improvement of the republican unitary enterprise for aeronautical servicing of air traffic of Belaeronavigation.
114. Improving complex of public institution of additional education of adults "Republican training center of leading employees and specialists of forestry".
115. Improving Pinery complex of branch "Lukomlsky state district power plant" of the Vitebsk republican unitary enterprise of power industry of Vitebskenergo.
116. Improving complex of "Borisovsky Plant of Autotractor Electric Equipment" open joint stock company - managing company of holding of Avtokomponenta.
117. Branch "Improving center "Energiya" of the Brest republican unitary enterprise of power industry Brestenergo.
118. The isolated structural division (branch) "Improving center" of the transport republican unitary enterprise "Brest Department of the Belarusian Railroad".
119. "The improving center "SVITANOK" of branch of joint-stock company "Managing company of Gorizont holding Social complex.
120. The improving center "Dudinka" of management of sports and treatment-and-prophylactic work of BELAZ open joint stock company - managing company of BELAZ-HOLDING holding.
121. Improving center "Energetik" of Minsk Power Networks branch of the Minsk republican unitary enterprise of power industry Minskenergo.
122. Improving center "Talca" of the transport republican unitary enterprise "Minsk Department of the Belarusian Railroad".
123. Zvezdny boarding house of branch on improvement of the republican unitary enterprise for aeronautical servicing of air traffic of Belaeronavigation.
124. Recreation facility "Eaglet" of utility unitary production enterprise "Brest Boiler Economy".
125. Branch "Improving center "Alesya" of Gazprom Transgaz Belarus open joint stock company.
126. Recreation facility "Birchwood" of the state specialized educational sports facility "Brest regional center of the Olympic reserve for water sports".
127. Recreation facility Lake Beloye of the isolated structural division (branch) "Improving center" of the transport republican unitary enterprise "Brest Department of the Belarusian Railroad".
128. Recreation facility to "ACTS" of additional liability company to "ACTS".
129. Branch "Recreation facility Milograd of Gomeltransneft Friendship open joint stock company.
130. Recreation facility "Vyacha" of the sanatorium and improving Tractor complex of Minsk Tractor Plant branch of joint-stock company "MTZ medical center".
131. Recreation facility "Forest glade" of motor transportation municipal unitary enterprise "Spetskommunavtotrans".
132. Recreation facility "Plantain" of housing and operational management of "Management of Road and Bridge Construction and Improvement of Mingorispolkom" municipal unitary enterprise.
133. Recreation facility Lyuban of the Kobrinsky zone node of telecommunication of the Brest branch of the republican unitary enterprise of telecommunication Beltelekom.
134. Branch "Tourist and improving Losvido complex of the tourist and excursion affiliated unitary enterprise "Vitebskturist".
135. Tourist and improving affiliated unitary enterprise "Orsha".
136. Tourist base "Himik" of the service unitary enterprise "Azotservice".
137. Branch "Forest Lake tourist center of the tourist and excursion affiliated unitary enterprise "Gorizont-Tur".
138. Recreation facility "Friendship" of the republican unitary enterprise of mail service of Belpocht.
139. Sports complex "Braslau Lakes" of organization of education "Belarusian state university of information science and radio electronics".
140. Public institution "Minsk regional sports base "Galaktika".
141. Structural division of public institution "Sanatorium "Youth" of Administration of the President of the Republic of Belarus - republican ski center "Silichi".
142. Structural division "The improving center with water mud baths Aquapark of utility unitary diversified production enterprise of housing and communal services "Kobrinsky housing and public utilities".
143. Limited liability company "Improving Tea complex.
144. Branch improving Spark complex of the production republican unitary enterprise "MINGAZ".
145. Recreation facility of "Oleander" of additional liability company of "Oleander".
146. Unitary enterprise of National Olympic Committee of the Republic of Belarus "Sports Olympic complex.
147. Improving Change complex of "Minsk Plant of Wheel Tractors" open joint stock company.
148. Tourist and improving affiliated unitary enterprise "Braslau Lakes".
149. Recreation facility of Yakovtsa of management of social objects of Naftan open joint stock company.
150. Branch "Tourist and improving Doughnuts complex of the tourist and excursion affiliated unitary enterprise "Grodnoturist".
151. Branch "Tourist and improving complex "High Coast" of the service affiliated unitary enterprise "Orbita hotel complex.
152. Improving Horizon complex of branch of joint-stock company "Managing company of Gorizont holding Social complex.
153. Improving center "Volkovichi" of branch "Medical and improving complex of Minskpromstroy open joint stock company.
154. Rest complex Belarus of public institution "Sanatorium Belarus of Administration of the President of the Republic of Belarus" (Sochi, Russian Federation).
155. Branch of production and construction private company "Promstroy Trust" - "Plissa health resort.
156. Republican unitary enterprise "Forum" of the Ministry of Finance of the Republic of Belarus.
157. Unitary enterprise for rendering the services "Isloch-Park".
158. Improving Borok complex of branch Housing-and-municipal management of MAPID open joint stock company.
159. Utility cultural and sports unitary enterprise "Akwa Minsk".
160. Recreation facility "Forest distances" of the isolated structural division (branch) Sanatorium of the transport republican unitary enterprise "Gomel Department of the Belarusian Railroad".
161. Improving and sports camp, educational and improving centers.
162. Belagrozdravnitsa open joint stock company (in case of implementation of permits to sanatorium treatment or improvement in the Belagrozdravnitsa branches of joint-stock company called in Items 32-39 of this appendix).
163. Organization "Sports base of Federation of trade unions of Belarus of Ratomk.
Appendix 2
to the Resolution of Council of Ministers of the Republic of Belarus of August 5, 2019 No. 515
1. The resolution of the Cabinet of Ministers of the Republic of Belarus of May 21, 1996 No. 328 "About the national compulsory personal insurance of employees of the state tax authorities".
2. Item 25 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".
3. The resolution of Council of Ministers of the Republic of Belarus of January 28, 2009 No. 111 "About approval of the list of types of activity of educational institutions when which implementing income gained by the students getting the general secondary, professional, vocational education from realization of the manufactured goods (performance of works, rendering services) provided by educational and program documentation, the plan of educational work of educational institution, programs of education is exempted from the income tax from physical persons".
4. Subitem 1.14 of Item 1 of the resolution of Council of Ministers of the Republic of Belarus of May 12, 2010 No. 702 "About modification, amendments and recognition voided some resolutions of Council of Ministers of the Republic of Belarus on the tax matters".
5. Subitem 1.4 of Item 1 of the resolution of Council of Ministers of the Republic of Belarus of December 31, 2010 No. 1925 "About modification and amendments in some resolutions of Council of Ministers of the Republic of Belarus and recognition No. 98 which voided resolutions of Council of Ministers of the Republic of Belarus of January 27, 2006".
6. Subitem 1.4 of Item 1 of the resolution of Council of Ministers of the Republic of Belarus of June 25, 2012 No. 589 "About change, amendment and recognition voided some resolutions of Council of Ministers of the Republic of Belarus and their separate provisions".
7. Subitem 1.2 of Item 1 of the resolution of Council of Ministers of the Republic of Belarus of February 15, 2013 No. 112 "About introduction of amendments to resolutions of Council of Ministers of the Republic of Belarus of January 28, 2009 No. 109 and of January 28, 2009 No. 111".
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