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

of November 19, 2020 No. 17

About change of resolutions of the Ministry of Taxes and Tax Collection of the Republic of Belarus of September 16, 2016 No. 27 and of November 3, 2017 No. 23

Based on paragraph two of part two of article 16 of the Law of the Republic of Belarus of June 30, 2014 No. 165-Z "About measures for prevention of legalization of income gained in the criminal way, financings of terrorist activities and financing of distribution of weapons of mass destruction" of 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. 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 September 16, 2016 No. 27 "About approval of the Instruction about requirements to rules of the internal control exercised by organizers of gamblings":

state the name in the following edition:

"About internal control in the field of the organization of gamblings and the field of tax consultation";

state Item 1 in the following edition:

"1. Approve:

The instruction about requirements to rules of the internal control exercised by organizers of gamblings (is attached);

The instruction about requirements to rules of the internal control exercised by tax consultants (is attached).";

The instruction about requirements to rules of the internal control exercised by organizers of gamblings approved by this resolution to be reworded as follows (is attached);

add the resolution with the Instruction about requirements to rules of the internal control exercised by tax consultants it (is applied);

1.2. in the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of November 3, 2017 No. 23 "About implementation of the Presidential decree of the Republic of Belarus of September 19, 2017 No. 338":

to add Items 4-6 of the Instruction on procedure for holding qualification examination in examination at the physical persons applying for receipt of the competence certificate of the tax consultant approved by this resolution with the paragraph of the following content:

"prevention of legalization of income gained in the criminal way, financings of terrorist activities and financing of distribution of weapons of mass destruction.";

Items 10 and 11 of the Rules of activities of tax consultation approved by this resolution to add with the paragraph of the following content:

"rules of internal control.".

2. This resolution becomes effective after its official publication.

Approved by the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of September 16, 2016 No. 27
(in edition of the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of November 19, 2020 No. 17)

The instruction about requirements to rules of the internal control exercised by organizers of gamblings

Chapter 1. General provisions

1. This Instruction establishes requirements to rules of the internal control exercised by organizers of gamblings for the purpose of prevention and identification of the financial transactions connected with legalization of income gained in the criminal way, financing of terrorist activities, financing of distribution of weapons of mass destruction when implementing activities in the field of gaming.

2. In this Instruction terms are used in the values established:

The law of the Republic of Belarus "About measures for prevention of legalization of income gained in the criminal way, financings of terrorist activities and financing of distribution of weapons of mass destruction" (further - the Law);

The regulations on implementation of activities in the field of gaming approved by the Presidential decree of the Republic of Belarus of January 10, 2005 No. 9;

Regulations on procedure for functioning of the special computer cash system providing control of turnovers in the field of gaming, and the monitoring center in the field of gaming for its servicing, with the approved resolution of Council of Ministers of the Republic of Belarus of December 29, 2011 to No. 1762;

The regulations on activities procedure in the field of gaming on content of virtual gambling institution approved by the resolution of Council of Ministers of the Republic of Belarus of March 1, 2019 No. 139.

In this Instruction also following terms and their determinations are used:

the questionnaire - data set, the gamblings collected by the organizer concerning the client during identification, verifications and updates (updating) containing the information about the client, its activities determined by part four of article 8 of the Law, Chapter 4 of this Instruction and rules of internal control of the organizer of gamblings;

the analyzed period - the interval of time constituting one calendar month for which the organizer of gamblings analyzes financial transactions of the client during the subsequent monitoring and control;

the responsible official - person responsible for accomplishment of rules of internal control;

suspicious financial transaction - financial transaction concerning which the organizer of gamblings had suspicions that it is performed for the purpose of legalization of income gained in the criminal way, financings of terrorist activities and financing of distribution of weapons of mass destruction before acceptance by the organizer of gamblings of the decision on reference its (not reference) to the financial transaction which is subject to special control.

3. Rules of internal control are determined by the organizer of gamblings taking into account features of the licensed type of activity in the field of gaming on the basis:

Law;

resolutions of Council of Ministers of the Republic of Belarus of December 24, 2014 No. 1249 "About establishment of general requirements to rules of internal control";

Regulations on procedure for application of the measures connected with freezing of means and (or) blocking of financial transactions of persons involved in terrorist activities, the Council of Ministers of the Republic of Belarus approved by the resolution of September 16, 2016 No. 735;

this Instruction.

4. The rule of internal control shall be numbered, strung together and ratified the head of the organizer of gamblings.

Rules of internal control affirm the head of the organizer of gamblings.

Approval of gamblings of Rules by the head of the organizer is drawn up by signature stamp of approval in which are specified:

"I APPROVE" the word (capital letters);

the name of position of the head of the organizer of gamblings (including the abbreviated name of the organizer of gamblings);

sign manual of the head of the organizer of gamblings and its disaggregation;

approval date.

Chapter 2. Requirements to the organization of internal control system in the field of prevention of legalization of income gained in the criminal way, financings of terrorist activities and financing of distribution of weapons of mass destruction

5. The internal control system of organizers of gamblings in the field of prevention of legalization of income gained in the criminal way, financings of terrorist activities and financing of distribution of weapons of mass destruction (further - POD/FT) will be organized in each gambling institution, virtual gambling institution within:

internal control systems of organizers of gamblings;

recommendations about risk management, income gained in the criminal way, the financing of terrorist activities and financing of distribution of weapons of mass destruction connected with legalization (further - the risks connected with OD/FT).

The internal control system in the field of POD/FT shall provide non-admission of intentional or involuntary involvement of organizers of gamblings in process of legalization of income gained in the criminal way, financings of terrorist activities and financing of distribution of weapons of mass destruction.

6. The basic principle of the organization of internal control system in the field of POD/FT is participation of workers of the organizer of gamblings within their job responsibilities in:

identifications, verification of clients, updating (updating) of data on them;

questioning of clients;

identification of suspicious financial transactions, the financial transactions which are subject to special control;

evaluating the risks connected with OD/FT including before implementation of new services, change of essential conditions or methods of rendering services, implementation of new technologies for implementation of financial transactions.

7. The purposes of the organization of internal control system in the field of POD/FT are:

risk minimization, connected with OD/FT;

prevention of involvement of organizers of gamblings in process of legalization of income gained in the criminal way, financings of terrorist activities and financing of distribution of weapons of mass destruction;

identification, documentary fixation of suspicious financial transactions, the financial transactions which are subject to special control, and timely submission to body of financial monitoring of information and documents (except for information on private life of physical persons), the necessary for accomplishment functions assigned to it, according to the procedure, established by the legislation;

ensuring confidentiality of the fixed information on financial transactions and their participants, and also on the taken measures for identification and prevention of the financial transactions connected with legalization of income gained in the criminal way, financing of terrorist activities and financing of distribution of weapons of mass destruction;

ensuring preparation and transfer by the workers performing financial transactions, to responsible officials of messages on the financial transactions which are subject to special control and suspicious financial transactions;

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