of May 29, 2020 No. 10
About change of resolutions of the Ministry of Taxes and Tax Collection of the Republic of Belarus
Based on subitem 5.6 of Item 5 of the Regulations on the Ministry of Taxes and Tax Collection of the Republic of Belarus approved by the resolution of Council of Ministers of the Republic of Belarus of October 31, 2001 No. 1592, of Item 5 of article 107 of the Tax Code of the Republic of Belarus the Ministry of Taxes and Tax Collection of the Republic of Belarus DECIDES:
1. Make changes to the following resolutions of the Ministry of Taxes and Tax Collection of the Republic of Belarus:
1.1. in the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of December 31, 2010 No. 100 "About calculation and tax payment from physical persons":
in appendix 1 to this resolution:
"***" to subitem 2.1 of Item 2 of the Section I to state the interlinear note in the following edition:
"*** The size of the income is determined by appendix 10 to the Presidential decree of the Republic of Belarus of December 31, 2019 No. 503 "About the taxation".";
in the interlinear note "**" to item 4 of the Section II of the word "Items 22 and 29 of article 208 of the Tax Code of the Republic of Belarus" shall be replaced with words "appendix 9 to the Presidential decree of the Republic of Belarus of December 31, 2019 No. 503";
in subitem 3.1.7 of Item 3 of appendix 3 to this resolution of the word "the paragraph the sixth parts one of Item 8 of article 216 of the Tax Code of the Republic of Belarus" shall be replaced with words "Item 3 of the Presidential decree of the Republic of Belarus of December 31, 2019 No. 503 "About the taxation" ";
8, 9 and 11 to this resolution to be reworded as follows appendices (are applied);
In the Instruction about procedure for filling of tax declarations (calculations) for the income tax from physical persons, submission of data by tax agents, banks, operators of the mail service approved by this resolution:
in part two of subitem 2.6 of Item 2 of the word "Items 22 and 29 of article 208 of the Tax Code of the Republic of Belarus" shall be replaced with words "appendix 9 to the Presidential decree of the Republic of Belarus of December 31, 2019 No. 503 "About the taxation" ";
in Item 8:
in word part eleven "the paragraph the sixth parts one of Item 8 of article 216 of the Tax Code of the Republic of Belarus" shall be replaced with words "Item 3 of the Presidential decree of the Republic of Belarus of December 31, 2019 No. 503";
in word part twelve "article 208 of the Tax Code of the Republic of Belarus" shall be replaced with words "appendix 9 to the Presidential decree of the Republic of Belarus of December 31, 2019 No. 503";
in appendix 1 to this Instruction:
state Item 1 in the following edition:
"1. Status codes of the payer:
|
2 |
Belarusian individual entrepreneur |
|
5 |
the physical person – the citizen of the Republic of Belarus |
|
9 |
the foreign citizen or the person without citizenship who are constantly living in the Republic of Belarus |
|
F |
the foreign citizen or the stateless person, except for the foreign citizen or the person without citizenship who are constantly living in the Republic of Belarus"; |
in Item 5 of the word "the paragraph the second parts one of Item 23 of article 208 of the Tax Code of the Republic of Belarus", "the paragraph third parts one of Item 23 of article 208 of the Tax Code of the Republic of Belarus", "Item 29 of article 208 of the Tax Code of the Republic of Belarus", "part one of Item 38 of article 208 of the Tax Code of the Republic of Belarus", "Item 24 of article 208 of the Tax Code of the Republic of Belarus", "Item 14 of article 208 of the Tax Code of the Republic of Belarus" shall be replaced with words "appendix 9 to the Presidential decree of the Republic of Belarus of December 31, 2019 No. 503";
in subitem 6.1 of Item 6 of the word "subitem 1.1 of Item 1 of article 209 of the Tax Code of the Republic of Belarus", "part one of subitem 1.2 of Item 1 of article 209 of the Tax Code of the Republic of Belarus", "parts five and the eighth subitem 1.2 of Item 1 of article 209 of the Tax Code of the Republic of Belarus", "paragraph one of part one of subitem 1.3 of Item 1 of article 209 of the Tax Code of the Republic of Belarus" shall be replaced with words "appendix 10 to the Presidential decree of the Republic of Belarus of December 31, 2019 No. 503";
in subitem 3.1.6 of Item 3 of appendix 2 to this Instruction of the word "the paragraph the sixth parts one of Item 8 of article 216 of the Tax Code of the Republic of Belarus" shall be replaced with words "Item 3 of the Presidential decree of the Republic of Belarus of December 31, 2019 No. 503";
1.2. in the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of April 26, 2013 No. 14 "About implementation of ministerial procedures by tax authorities and establishment of document forms":
in preamble of figure "6.201" to replace with figures "6.4";
in Item 1:
in subitem 1.3:
in part one:
after figures "18.6" to add part with figures ", 18.8";
" (further - the statement)" shall be replaced with words words "(further, unless otherwise specified, - the statement)";
in part two of the word "About Some Questions of Implementation by Tax Authorities of Ministerial Procedures" shall be replaced with words "About implementation of ministerial procedures by tax authorities";
state subitem 1.7 in the following edition:
"1.7. the certificate of availability (absence) of writs of execution and (or) other requirements about collection from the applicant of the tax debt, is issued to other unexecuted obligations to the Republic of Belarus, its administrative and territorial units, legal entities and physical persons for the solution of question of getting out of nationality of the Republic of Belarus in form according to appendix 5;";
to add subitem 1.16 part one before the word "positions" with the word "state";
state subitem 1.19 in the following edition:
"1.19. the references specified in subitems 1.6-1.9 and 1.11-1.13 of this Item the statement are drawn up in duplicate if other is not provided by part four and heel of this subitem.
The first copy of the reference or statement is issued (goes) to the interested person (his representative) (in appropriate case goes to authorized body or the notary), and the second remains in the tax authority which issued it.
The second copy of the reference or statement if it is subject to delivery to the interested person (his representative) directly in case of its appearance in tax authority, is supplemented with the detail "Date of Preparation of the Reference/statement" in which date when the reference or the statement is prepared by the official of tax authority for issue to her interested person (his representative) is specified.
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system
If you cannot find the required document, or you do not know where to begin, go to Help section.
In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.
You also may open the section Frequently asked questions. This section provides answers to questions set by users.