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

of March 31, 2021 No. 10

About change of the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of December 31, 2010 No. 105

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 part one of Item 10 of article 85 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 December 31, 2010 No. 105 "About transfer of data" the following changes:

1.1. in preamble of the word of "Item 10" shall be replaced with words "Item 10 parts one";

1.2. in the Instruction about procedure for the message the state bodies and the organizations performing accounting and (or) state registration concerning property and the rights to it, the information necessary for implementation of tax control approved by this resolution:

state Item 1 in the following edition:

"1. This Instruction establishes procedure for the message the state bodies and the organizations performing accounting and (or) state registration concerning property, except for real estate (further, unless otherwise specified, - property) and the rights to it (further, unless otherwise specified, - state bodies and the organizations), the data necessary for implementation of tax control (further - data).

For the purposes of this Instruction real estate is understood as the parcels of land, capital structures (buildings, constructions), the incomplete preserved capital structures, the isolated rooms, parking places, the companies as property complexes.";

in item 4 of the word "Items 5-7" shall be replaced with words "Items 6-7";

exclude Item 5;

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