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

of June 16, 2021 No. 28

About change of resolutions of the Ministry of Taxes and Tax Collection of the Republic of Belarus of April 26, 2013 No. 14 and of January 3, 2019 No. 2

Based on subitem 5.6 of Item 5 and subitem 6.4 of Item 6 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. 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 April 26, 2013 No. 14 "About implementation of ministerial procedures by tax authorities and establishment of document forms":

in Item 1:

to state part one of subitem 1.3 in the following edition:

"1.3. the references provided by Items 18. 6, 18.8 and 18.9 lists of the ministerial procedures performed by state bodies and other organizations for petitions from citizens, No. approved by the Presidential decree of the Republic of Belarus of April 26, 2010 200, Item 1.13 of the single list of the ministerial procedures performed by state bodies and other organizations concerning legal entities and individual entrepreneurs, the Council of Ministers of the Republic of Belarus approved by the resolution of February 17, 2012 No. 156, and also the statement from data of accounting of tax authorities on the estimated and paid amounts of taxes, charges (duties), penalty fee (further, unless otherwise specified, - the statement) are issued based on the statement in form according to appendix 1.";

add Item with subitem 1.4 of the following content:

"1.4. the references provided by Items 1.9-1.12 of the single list of the ministerial procedures performed by state bodies and other organizations concerning legal entities and individual entrepreneurs are issued based on the statement in form according to appendix 2;";

add Item with subitem 1.14 of the following content:

"1.14. the certificate of confirmation of the status of the Belarusian organization as the taxpayer on value added (further, unless otherwise specified, - the VAT) is issued in form according to appendix 12 or certified in the form established in foreign state.

The basis for issue (assurance) of the certificate of confirmation of the status of the Belarusian organization as the payer of the VAT is non-use of specific mode of the taxation by it without payment of the VAT in the required tax (reporting) period and submission of the tax declaration (calculation) for the VAT with the filled part I (in addition to line 13 of the Section I of part I) for the accounting period falling on the required period and if the term of its representation did not come, then for the period, is direct to it prior;";

in part one of the subitem 1.19 of figure "1.13" to replace with figures "1.14";

add Item 2 with the paragraph of the following content:

"statements 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 in form according to appendix 349.";

in appendix 1 to this resolution of the word "Items 1.9-1." To replace 11, with the word "Item";

add the resolution with appendices 2, 12 and 34-9 (are applied);

in appendix 6 to this resolution:

exclude the words "and in cursive script" and "and words";

words" (if that is available)", "UNP **", "TIN **" and "with payers on ***" to replace respectively with words "(if that is available) **", "UNP ***", "TIN ***" and "with payers on ****";

replace the word "officials" with the word "official";

"*" - "***" to this appendix to state interlinear notes in the following edition:

"______________________________

* It is put down in case of execution of the reference on the paper carrier / To be set when issuing a certificate on paper.

** The surname, own name, middle name (if that is available) in foreign language are filled with letters of the Latin alphabet according to data of the passport submitted together with the statement or other identity document, or their copy (in the presence in he (she) such information).

*** Accounting number payer/Taxpayer Identification Number.";

add appendix with the interlinear note "****" the following content:

"**** It is specified in the presence in inspectorate of the Ministry of Taxes and Tax Collection of managements (departments) of work with payers for the respective region / To be indicated if the Inspectorate of the Ministry of Taxes and Duties has departments (units) of work with taxpayers of relevant district.";

in appendix 7 to this resolution:

words" (if that is available)", "UNP **", "TIN **", "for the individual entrepreneur of the Republic of Belarus ***" and "with payers on ****" to replace respectively with words "(if that is available) **", "UNP ***", "TIN ***", "for the individual entrepreneur of the Republic of Belarus ****" and "with payers on *****";

replace the word "officials" with the word "official";

"*" - "****" to this appendix to state interlinear notes in the following edition:

"______________________________

* It is put down in case of execution of the reference on the paper carrier / To be set when issuing a certificate on paper.

** The surname, own name, middle name (if that is available) in foreign language are filled with letters of the Latin alphabet according to data of the passport submitted together with the statement or other identity document, or their copy (in the presence in he (she) such information).

*** Accounting number payer/Taxpayer Identification Number.

**** In case of issue of the reference to the physical person registered as the individual entrepreneur of the Republic of Belarus for the purpose of application of articles 7 and 8 of the Agreement between the Government of the Republic of Belarus and the Government of the Russian Federation about avoidance of double taxation and prevention of tax avoidance concerning taxes on the income and property of April 21, 1995 in the reference the words "the individual entrepreneur-the company" are in addition specified.";

add appendix with the interlinear note "*****" of the following content:

"***** It is specified in the presence in inspectorate of the Ministry of Taxes and Tax Collection of managements (departments) of work with payers for the respective region / To be indicated if the Inspectorate of the Ministry of Taxes and Duties has departments (units) of work with taxpayers of relevant district.";

10, of 11, of 30, of 34, 34-6 and 34-7 to this resolution to be reworded as follows appendices (are applied);

to add the interlinear note "********" to appendix 19 to this resolution with part of the following content:

"In the statement for return, offsetting of the amounts of the state fee - data on the accounting transaction number (transaction) in the automated information system of single settlement and information space.";

1.2. 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":

in the interlinear note "4" to appendix 6 to this resolution of the word "2258 Belarusian rubles" shall be replaced with words "2283 Belarusian rubles";

in appendix 23 to this resolution line item

replace with line item

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