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

of January 31, 2020 No. 2

About submission of data

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

1. Determine that:

1.1. data are represented to tax authorities in the location of real estate objects:

about accepted in operation in reporting year financed by physical persons the single-family apartment houses finished with construction, apartments in the blocked apartment houses – local executive and administrative organs;

about the garages accepted in operation in reporting year finished with construction – garage cooperatives;

about the dachas accepted in operation in reporting year finished with construction – country cooperatives;

about the garden lodges finished with construction in reporting year – gardening partnerships.

Filling of the data specified in paragraphs the second or fourth to part one of this subitem is made based on acceptance acts in operation of the corresponding real estate objects, filling of the data specified in paragraph five of part one of this subitem – based on the references of gardening partnership issued for state registration of the property rights to garden lodges;

1.2. the data specified in part one of subitem 1.1 of this Item are represented in form according to appendix:

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