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

of April 17, 2019 No. 19/18

About procedure for offsetting of difference between the amount of the tax deductions and total amount of the value added tax

Based on part two of subitem 5.1 of Item 5 of article 137 of the Tax Code of the Republic of Belarus the Ministry of Finance of the Republic of Belarus and the Ministry of Taxes and Tax Collection of the Republic of Belarus DECIDE:

1. Approve the Instruction about procedure for offsetting of difference between the amount of the tax deductions and total amount of the value added tax estimated on sales of goods (works, services), property rights on account of obligations to the budget it (is applied).

2. Recognize to invalid:

2.1. the resolution of the Ministry of Finance of the Republic of Belarus and the Ministry of Taxes and Tax Collection of the Republic of Belarus of April 28, 2010 No. 53/33 "About approval of the Instruction about procedure for return of difference between the amount of the tax deductions and total amount of the value added tax estimated on sales of goods (works, services), property rights and recognition No. 15/9 which voided resolutions of the Ministry of Taxes and Tax Collection of the Republic of Belarus and the Ministry of Finance of the Republic of Belarus of January 31, 2004";

2.2. the resolution of the Ministry of Finance of the Republic of Belarus and the Ministry of Taxes and Tax Collection of the Republic of Belarus of December 10, 2014 No. 81/41 "About modification and amendments in the Instruction about procedure for return of difference between the amount of the tax deductions and total amount of the value added tax estimated on sales of goods (works, services), property rights".

3. This resolution becomes effective after its official publication.

 

First Deputy Minister of Finance of the Republic of Belarus

Yu.M.Seliverstov

Minister of Taxes and Tax Collection of the Republic of Belarus

S.E.Nalivayko

It is approved Brest regional executive committee

Vitebsk regional executive committee

Gomel regional executive committee

Grodno regional executive committee

Minsk city executive committee

Minsk regional executive committee

Mogilev regional executive committee

Approved by the Resolution of the Ministry of Finance of the Republic of Belarus and the Ministry of Taxes and Tax Collection of the Republic of Belarus of April 17, 2019 No. 19/18

The instruction about procedure for offsetting of difference between the amount of the tax deductions and total amount of the value added tax estimated on sales of goods (works, services), property rights on account of obligations to the budget

1. This Instruction determines procedure for offsetting of the amounts which remained after carrying out by tax authorities according to item 4 of article 137 of the Tax Code of the Republic of Belarus of offsetting of difference between the amount of the tax deductions and total amount of the value added tax estimated on sales of goods (works, services), property rights (further if other is not established, - difference amount), on account of execution of unexecuted obligations of the payer before republican and (or) local budgets (further if other is not established, - offsetting).

2. For the purposes of this Instruction the debt belongs to obligations of the payer:

2.1 before the republican budget:

on budget advances, budget loans, percent on budget loans, the penalty fee added for untimely return of budget advances, budget loans;

on the performed guarantees of the Government of the Republic of Belarus, percent and penalty fee on them;

2.2 before local budgets (budgets of regional and basic levels):

on budget advances, budget loans, percent on budget loans, the penalty fee added for untimely return of budget advances, budget loans;

on the performed guarantees of local executive and administrative organs, percent and penalty fee on them;

on the assets acquired by local executive and administrative organs by the conclusion with banks, "Development Bank of the Republic of Belarus" open joint stock company of contracts of assignment of the requirement according to regulatory legal acts of the President of the Republic of Belarus on the credits and interest for using by them, to percent (the increased percent) for untimely obligation fulfillment under the signed agreements.

3. Head departments of the Ministry of Finance on areas, Minsk daily in electronic form direct information on the payers having unexecuted obligations to the republican budget (further - information), to inspections of the Ministry of Taxes and Tax Collection (further if other is not established, - inspections of the Ministry of Taxes and Tax Collection) on areas, Minsk.

Information has the following structural structure: date, the name of the organization, surname, own name, middle name (if that is available) physical person, accounting number of the payer, the amount of unexecuted obligations to the republican budget.

Inspectorates of the Ministry of Taxes and Tax Collection for areas, Minsk in day of receipt of information send it to inspectorates of the Ministry of Taxes and Tax Collection for the place of registration of the payers having unexecuted obligations to the republican budget.

The inspectorate of the Ministry of Taxes and Tax Collection for the place of registration of the payer no later than the working day following behind day of receipt of information sends to the Ministry of Finance on each payer having at the same time difference amount and unexecuted obligations to the republican budget, the reference in form according to appendix 1.

The Ministry of Finance no later than the working day following behind day of receipt of the reference specified in part four of this Item makes the decision on carrying out offsetting in form according to appendix 2.

Based on the made decision on carrying out offsetting the Ministry of Finance draws up the notice on carrying out offsetting in form according to appendix 3.

The notice on carrying out offsetting no later than the working day following behind day of decision making goes to the payer, to inspectorate of the Ministry of Taxes and Tax Collection for the place of registration of the payer, head department of the Ministry of Finance for area, Minsk for the place of servicing of the payer and is the basis for reflection by them in the corresponding accounting of the made transaction on offsetting. Date of the notice on carrying out offsetting is date of reflection of transaction by inspectorate of the Ministry of Taxes and Tax Collection in the place of registration of the payer in personal account of the payer.

4. The head financial departments regional, Minsk city executive committees daily in electronic form send to head departments of the Ministry of Finance on areas, Minsk the information about the payers having unexecuted obligations to the relevant budgets of regional and basic levels (further - data).

Data have the following structural structure: date, the name of the organization, surname, own name, middle name (if that is available) physical person, accounting number of the payer, the amount of unexecuted obligations to the corresponding local budget, code of the local budget.

Head departments of the Ministry of Finance on areas, Minsk in day of receipt of data send them to inspectorates of the Ministry of Taxes and Tax Collection for areas, Minsk which send these data to inspectorates of the Ministry of Taxes and Tax Collection for the place of registration of the payers having unexecuted obligations to local budgets on the same day.

The inspectorate of the Ministry of Taxes and Tax Collection for the place of registration of the payer no later than the working day following behind day of receipt of data sends to the head financial management of regional, Minsk city executive committee, finance division (management) of district, city executive committee (further - financial body) on each payer having at the same time difference amount and unexecuted obligations to the corresponding local budget, the reference in form according to appendix 1.

The financial body no later than the working day following behind day of receipt of the reference specified in part four of this Item makes the decision on carrying out offsetting in form according to appendix 2 and sends it to inspectorate of the Ministry of Taxes and Tax Collection for the place of registration of the payer.

The inspectorate of the Ministry of Taxes and Tax Collection for the place of registration of the payer no later than the working day following behind day of receipt of the decision specified in part five of this Item draws up the request for return (money transfer on the current (settlement) bank account of the corresponding local budget) and represents it to head department of the Ministry of Finance on area, Minsk in the place of the stay. The Ministry of Finance performs the shown request according to the procedure, the established Instruction about procedure for execution of the republican budget and budgets of state non-budgetary funds for the income approved by the resolution of the Ministry of Finance of the Republic of Belarus and Board of National Bank of the Republic of Belarus of December 8, 2005 No. 143/171.

No later than the working day following behind day of transfer of money in the local budget, the financial body reflects repayment of obligations of the payer to the local budget on accounting and draws up the notice on carrying out offsetting in form according to appendix 3. The notice on carrying out offsetting is drawn up by date of transfer of money on the current (settlement) bank account of the corresponding local budget.

The notice on carrying out offsetting in day of its registration goes to the payer, inspectorates of the Ministry of Taxes and Tax Collection for the place of registration of the payer and is the basis for reflection by them in the corresponding accounting of the made transaction on offsetting.

5. For the purpose of ensuring timeliness of calculations of payers for repayment of obligations to the republican budget with the initiator of offsetting the Ministry of Finance can act.

For carrying out offsetting the Ministry of Finance sends to inspectorate of the Ministry of Taxes and Tax Collection for the place of registration of the payer request about availability of the difference amount which is subject to return to the payer. Inspection of the Ministry of Taxes and Tax Collection no later than the working day following behind day of receipt of request draws up and sends to the Ministry of Finance the reference in form according to appendix 1.

The Ministry of Finance makes offsetting according to the procedure, stipulated in Item 3rd this Instruction.

6. At the initiative of the payer the difference amount can be offset on account of the forthcoming payments according to the obligations specified in Item 2 of this Instruction.

The payer no later than the working day following behind day of the termination of the term established by part one of item 4 of article 137 of the Tax Code of the Republic of Belarus represents to the Ministry of Finance and (or) financial body the letter petition for carrying out offsetting.

For carrying out offsetting the Ministry of Finance and (or) financial body send to inspectorate of the Ministry of Taxes and Tax Collection for the place of registration of the payer request about availability of the difference amount which is subject to return to the payer. Inspection of the Ministry of Taxes and Tax Collection no later than the working day following behind day of receipt of request draws up and sends to the Ministry of Finance and (or) financial body the reference in form according to appendix 1.

The Ministry of Finance and (or) financial body make offsetting according to the procedure, established respectively by Items 3 and (or) 4 of this Instruction.

Appendix 1

to the Instruction about procedure for offsetting of difference between the amount of the tax deductions and total amount of the value added tax estimated on sales of goods (works, services), property rights on account of obligations to the budget

Form

 

_________________________________________________________________________

(name and code of inspection of the Ministry of Taxes and Tax Collection)

_________________________________________________________________________

(the name of body to which the reference is submitted)

Reference No. ___

__ ______________ 20 __.

 

It is issued in the relation __________________________________________________________

(name of the payer)

UNP * ______________ about availability as of ________________________________

(date)

differences between the amount of the tax deductions and total amount of the value added tax estimated on the sales of goods (works, services), property rights which remained after carrying out offsetting in the amount __________________________ the Belarusian

(remaining balance on date of issue of the reference)

rubles, including:

 

Number and date of the decision **	The amount according to the decision, Belarusian rubles	Period end date, the offsetting established for carrying out	Remaining balance of the amount which is subject to return on date of issue of the reference, Belarusian rubles

 

Chief (deputy chief) inspections of the Ministry of Taxes and Tax Collection on _________________ to the area (city)	______________	__________________
	(signature)	(initials, surname)
	M.P.

 

Head of department	_______________	__________________
	(signature)	(initials, surname)

___________________________

(surname of the contractor, ph.)

 

For information only: *** The amount of obligations before:

republican budget _____________________ Belarusian rubles;

regional budget __________________________ of Belarusian rubles.

 

______________________________

* Accounting number of the payer.

** The decisions of tax authority made according to the procedure, stipulated in Clause 137 Tax codes of the Republic of Belarus according to which after carrying out offsettings there is difference amount remaining balance between the amount of the tax deductions and total amount of the value added tax estimated on sales of goods (works, services), property rights are specified.

*** The amount of obligations before republican and (or) regional budgets is specified in the reference addressed to local financial bodies.

 

Appendix 2

to the Instruction about procedure for offsetting of difference between the amount of the tax deductions and total amount of the value added tax estimated on sales of goods (works, services), property rights on account of obligations to the budget

Form

___________________________________________

(the name of the body which made the decision)

Solution No. ____

___ ______________ 20 __.
about carrying out offsetting

 

Based on the reference __________________ provided ____________________

(number and date of the reference)

(name

_____________________________________________________________________________

and code of inspection of the Ministry of Taxes and Tax Collection)

and availability of unexecuted obligations before _____________________________________

(name of the budget)

__________________________________________________ UNP * _____________________

(name of the payer)

as of ___________ in the amount __________________________ Belarusian rubles

(date)

(amount in figures)

the decision is made:

Make offsetting of difference between the amount of the tax deductions and total amount of the value added tax estimated on the sales of goods (works, services), property rights which remained after carrying out by inspectorate of the Ministry of Taxes and Tax Collection of offsetting on account of repayment of obligations before ___________________________________________________

(name of the budget)

on the amount ___________________________________________________ Belarusian rubles,

including:

 

Number and date of the agreement	Payment code in the budget	Amount (Belarusian rubles)

 

Head _______________	_____________________
(signature)	(initials, surname)

M.P.

 

Head of department _______________	____________________
(signature)	(initials, surname)

 

______________________________

* Accounting number of the payer.

 

Appendix 3

to the Instruction about procedure for offsetting of difference between the amount of the tax deductions and total amount of the value added tax estimated on sales of goods (works, services), property rights on account of obligations to the budget

Form

________________________________________________________________

(name of body)

Notice No. ___

___ ______________ 20 __.
about carrying out offsetting

 

Based on the decision ______________________________ offsetting on the amount is made

(number and date of the decision)

________________________________ Belarusian rubles therefore obligations stop:

1. _______________________________________________________ UNP * _______________

(name of the payer, legal address)

before ________________________________________ according to the following obligations:

(name of the budget)

 

Number and date of the agreement	Principal debt (Belarusian rubles)	Percent (Belarusian rubles)	Penalty fee (Belarusian rubles)

 

2. ____________________________________________________________________________

(name and code of inspection of the Ministry of Taxes and Tax Collection)

before ___________________________________________________ UNP _______________

(name of the payer)

on return of difference between the amount of the tax deductions and total amount of the value added tax estimated on the sales of goods (works, services), property rights which remained after carrying out offsetting according to  item 4  of article 137 of the Tax Code of the Republic of Belarus in the amount ______________ Belarusian rubles.

 

Head ________________	_____________________
(signature)	(initials, surname)

M.P.

Head of department _______________	_____________________
(signature)	(initials, surname)

______________________

(surname of the contractor, ph.)

 

______________________________

* Accounting number of the payer.

 

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