of January 28, 2020 No. 1
About change of the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of January 3, 2019 No. 2
Based on subitem 5.6 of Item 5 of the Regulations on the Ministry of Taxes and Tax Collection of the Republic of Belarus approved by the resolution of Council of Ministers of the Republic of Belarus of October 31, 2001 No. 1592, of the paragraph of third Item 5 of article 107 of the Tax Code of the Republic of Belarus the Ministry of Taxes and Tax Collection of the Republic of Belarus DECIDES:
1. Bring in the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of January 3, 2019 No. 2 "About calculation and tax payment, charges (duties), other payments" the following changes:
in Item 1:
in subitem 1.1:
after the paragraph of the twelfth to add the subitem with the paragraph of the following content:
"on ecological tax for transportation on the territory of the Republic of Belarus bulk distribution lines of oil and (or) oil products en route according to appendix 11-1;";
the twentieth to exclude the paragraph;
add subitem 1.2 with paragraphs of the following content:
"the information message about election as again registered individual entrepreneurs, the organizations, newly created, including as a result of reorganization in the form of allocation, separation or merge, the accounting period on the value added tax according to appendix 39-1;
the information message about election for branch of the legal entity of the Republic of Belarus of the accounting period on the value added tax according to appendix 39-2.";
third of item 4 to exclude part;
in the Section IV of part I of appendix 1 to this resolution:
line item
|
"1.3.1. including the VAT amounts which are not accepted to deduction in last tax period and deductible in that accounting period of the current tax period in which 60 calendar days from the date of their release according to the declared customs procedure expired" |
|
replace with line item
|
"1.3.1. including the VAT amounts which are not accepted to deduction in last tax period and deductible in that accounting period of the current tax period in which 30 calendar days from the date of their release according to the declared customs procedure expired"; |
|
line item
|
"15. The VAT amounts reflected in accounting of the payer, but which are not recognized by the tax deductions by the end of the reporting period from them:" |
|
replace with line item
|
"15. The VAT amounts reflected in accounting of the payer, but which are not recognized by the tax deductions by the end of the reporting period"; |
|
line item
|
"15.1. the VAT amounts paid in case of commodity importation, which are deductible in the next accounting periods in which 30 calendar days from the date of their release according to the declared customs procedure will expire" |
|
exclude;
to state the Section II of part II of appendix 4 to this resolution in the following edition:
"Section II
Calculation of the profit to the taxation reduced by losses of the previous tax periods
rub.
|
№ |
Name of indicators |
In total |
Including for calculation of tax at the rates | ||||||
|
25 % |
18 % |
12 % |
10 % |
9 % |
6 % |
_ % | |||
|
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
9 |
10 |
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