LAW OF THE REPUBLIC OF BELARUS

of December 31, 2021 No. 141-Z

About change of the laws on the tax matters

Accepted by the House of Representatives on December 21, 2021

Approved by Council of the Republic on December 22, 2021

Article 1. Bring in part the fourth Item 1 of Article 1 of the Civil code of the Republic of Belarus of December 7, 1998 the following changes:

from the paragraph of the nineteenth word "range of pets and care of them" to exclude;

add part with paragraphs of the following content:

"services of the teacher-speech pathologist;

landscape designing;

express activities (activities for the goods delivery, sending, packets);

cleaning of insides of vehicles;

content of graves and care of them;

lease, hire of the entertaining and sports equipment (bicycles, pipits, tourist equipment and other).".

Article 2. Bring in the Tax code of the Republic of Belarus of December 19, 2002 the following changes:

1. In Article 3:

exclude Items 3 and 4;

", except as specified, provided by Items 3 and 4 of this Article" to exclude from Item 5 of the word.

2. To state Item 2 of Article 10 in the following edition:

"2. The specific mode of the taxation is applied to payers:

tax in case of simplified taxation system;

the single tax from individual entrepreneurs and other physical persons;

the single tax for producers of agricultural products;

tax on gaming;

tax on the income from implementation of lottery activities;

tax on the income from holding video interactive games;

collection for implementation of craft activity;

tax on the professional income.".

3. In Article 13:

in Item 2:

to state part one of subitem 2.4 in the following edition:

"2.4. dividends - the income added by the organization (except particular partnership) to the participant (shareholder) on the shares (shares, shares) belonging to this participant (shareholder) according to the procedure of profit distribution remaining after the taxation and also the income from trust management of the property constituting the mutual investment fund paid to the owner of investment shares on the investment shares belonging to it (except for parts of the means received in connection with the termination of existence of this fund).";

state subitem 2.12 in the following edition:

"2.12. the foreign organization, the foreign individual entrepreneur rendering services electronically:

the foreign organization, the foreign individual entrepreneur who render services electronically which place of realization the territory of the Republic of Belarus, to buyers of the Republic of Belarus, the corresponding criteria, the certain Item 2 of Article of 141 of this Code (further - buyers of services of the Republic of Belarus) perfroming calculations with them for the rendered services is recognized (further - the foreign person rendering services electronically);

the foreign organization, the foreign individual entrepreneur who based on commission agreements, the order or other similar civil contracts with the foreign person rendering services electronically, from name (in interests) entered the foreign person receive orders deliver services electronically, will organize settlings directly with buyers of services of the Republic of Belarus for acquisition of such services (further - the foreign intermediary in calculations for services electronically);

the foreign organization, the foreign individual entrepreneur who based on commission agreements, the order or other similar civil contracts with the Belarusian organization, the Belarusian individual entrepreneur, rendering services electronically, from name (in interests) specified persons receive orders deliver services electronically, will organize settlings directly with buyers of the Republic of Belarus for acquisition of such services (further - the foreign intermediary in settlings with the Belarusian service provider electronically).

The foreign organization, the foreign individual entrepreneur rendering services electronically are not recognized the foreign intermediary calculations for services electronically, the foreign intermediary settlings with the Belarusian service provider electronically if in the contract with the buyer of services of the Republic of Belarus and the bill for the rendered services which is made out it as the supplier are specified:

the foreign person rendering services electronically which place of realization the territory of the Republic of Belarus is recognized;

the Belarusian organization, the Belarusian individual entrepreneur rendering services electronically.

The foreign organization, the foreign individual entrepreneur which authorize other organization, other individual entrepreneur on collection of payment from buyers of services of the Republic of Belarus for their acquisition, but independently establish conditions of their rendering, including the payments having no right to specify other person as the foreign organization, the foreign individual entrepreneur rendering services electronically;";

add Item with subitem 2.12-1 of the following content:

"2.12-1. the foreign organization, the foreign individual entrepreneur performing electronic remote sales of goods:

the foreign organization, the foreign individual entrepreneur which perform electronic remote sales of goods to buyers of the Republic of Belarus, to the corresponding criteria, the certain Item 2 of Article 141-1 of this Code (further - buyers of goods of the Republic of Belarus) perfroming calculations with them for the delivered goods (further - the foreign person performing electronic remote sales of goods to buyers of the Republic of Belarus);

the foreign organization, the foreign individual entrepreneur who based on commission agreements, the order or other similar civil contracts with the foreign person performing electronic remote sales of goods to buyers of the Republic of Belarus, from name (in interests) entered the foreign person receive orders will organize the goods delivery, will organize settlings directly with buyers of goods of the Republic of Belarus for acquisition of such goods (further - the foreign intermediary in calculations in case of electronic remote sales of goods);

the foreign organization, the foreign individual entrepreneur who based on commission agreements, the order or other similar civil contracts with the Belarusian organization, the Belarusian individual entrepreneur from name (in interests) specified persons receive orders will organize the goods delivery, will organize settlings directly with the buyer of goods of the Republic of Belarus for acquisition of such goods (further - the foreign intermediary in settlings with the Belarusian supplier in case of electronic remote sales of goods).

The foreign organization, the foreign individual entrepreneur performing electronic remote sales of goods are not recognized the foreign intermediary calculations in case of electronic remote sales of goods, the foreign intermediary settlings with the Belarusian supplier in case of electronic remote sales of goods if in the contract with the buyer of goods of the Republic of Belarus and the bill for the realized goods which is made out it as the supplier of goods are specified:

the foreign person performing sales of goods to buyers of goods of the Republic of Belarus;

the Belarusian organization, the Belarusian individual entrepreneur performing sales of goods to buyers of goods.

The organization, the individual entrepreneur which authorize other organization, other individual entrepreneur on collection of payment from buyers in case of electronic remote sales of goods, but independently establish sales terms and deliveries of these goods having no right to specify other person as the foreign organization, the foreign individual entrepreneur performing electronic remote sales of goods;";

add Item with subitems 2.19-1 and 2.19-2 of the following content:

"2.19-1. the appendix "Tax on the Professional Income" - the software of the Ministry of Taxes and Tax Collection applied by physical persons with use of the computer device (the smartphone, the laptop or the computer, including the tablet computer) connected to the global computer Internet (further - the Internet), in the cases provided by Chapter 40 of this Code;

2.19-2. the professional income - the income of physical persons from activities when which implementing they have no employer * and do not involve other persons according to employment and (or) civil contracts if other is not established by legal acts;

______________________________

* For the purposes of of this Code the term "employer" is used in the value determined by the Law of the Republic of Belarus of July 15, 2021 No. 118-Z "About budget payments of state non-budgetary fund of social protection of the population of the Republic of Belarus".";

in subitem 2.31 of the word "the global computer Internet (further - the Internet)" shall be replaced with words "Internet";

state subitem 2.34 in the following edition:

"2.34. participants of the tax relations are taxpayers, charges (duties), other obliged persons and their representatives, tax agents, tax, customs and financial bodies, state control bodies, and also authorized bodies, the organizations and officials in case of the solution of the questions carried to their competence by this Code and other acts of the tax legislation;";

add Item with subitems 2.37 and 2.38 of the following content:

"2.37. electronic trading platform - the information system intended for the organization and shopping (sales) in electronic format, access to which is provided via the website on the Internet;

2.38. electronic remote sales of goods - sales of goods to the buyer in case of approach of the following conditions:

the order of goods and payment are made by the buyer by means of the services available on electronic trading platform;

the goods delivery to the buyer will be organized (fully or partially) by the organization, the individual entrepreneur performing sales of goods by means of electronic trading platform.";

to exclude subitem 3.1 of Item 3.

4. To state Item 3 of Article 14 in the following edition:

"3. The branch, representation or other separate division of the legal entity of the Republic of Belarus which according to accounting policy of this legal entity perform conducting financial accounting with determination of financial result on their activities and for which for making of transactions by the legal entity the account with provision of the right to dispose of money on the account to officials of these separate divisions (further - branch) is opened estimate the amounts of taxes, charges (duties) and fulfill the tax liabilities of this legal entity regarding the activities if other is not established by this Code or the President of the Republic of Belarus.".

5. To state Item 2 of Article 17 in the following edition:

"2. By the time of the actual stay in the territory of the Republic of Belarus belong time of direct finding of physical person in the territory of the Republic of Belarus, and also time on which this person left the territories of the Republic of Belarus:

on treatment, in business trip according to the legislation of the Republic of Belarus;

on rest provided that the time spent for such rest in total on all departures out of limits of the territory of the Republic of Belarus within calendar year constituted no more than sixty calendar days. If the total quantity of days of the actual finding of physical person outside the territory of the Republic of Belarus on vacation in total within calendar year exceeded sixty calendar days, the entire period of such stay outside the territory of the Republic of Belarus does not belong by the time of the actual stay in the territory of the Republic of Belarus.".

6. In Item 1 of Article 22:

in paragraph three of part one of subitem 1.5 of the word "decisions on collection of customs payments, the special, anti-dumping, compensatory duties, percent, penalty fee" shall be replaced with words "notifications on the amounts of customs payments, other payments which are not paid at the scheduled time which collection is assigned to customs authorities,";

state subitem 1.6 in the following edition:

"1.6. represent to tax authority documents (their copy) necessary for calculation, payment and tax collection, charges (duties), other information concerning activities and property of the payer if other is not established by this Code, and regarding customs payments - to customs authority;";

add Item with subitem 1.6-1 of the following content:

"1.6-1. in case of the personal appeal to tax or customs authority to submit the documents proving his identity;";

add Item with subitem 1.18-1 of the following content:

"1.18-1. if it is the commercial organization, annually till December 31 of the current year to establish the authentic owners for this year and to give information on them (surname, name, middle name (if that is available), the country of the residence, date and the bases of emergence of the status of the authentic owner taking into account Item 3 of article 20 of this Code) on demand (notification) of tax authorities, state control bodies;".

7. Add Article 24 with Item 5-1 of the following content:

"5-1. The payer's representative to the personal appeal to tax or customs authority submits the documents proving his identity and the documents confirming powers of the representative.".

8. From the paragraph of the sixth subitem 2.1 of Item 2 of Article 26 of the word" to exclude the lawyer performing lawyer activities individually".

9. In Article 27:

in part two of Item 1 of the word "and in case of it" shall be replaced with words "the appendix "Tax on the Professional Income", and in case of them";

in Item 2 of the word "by mail" shall be replaced with words "by means of mail service";

third of Item 3 to state part in the following edition:

"Documents and (or) information can be electronically provided to tax authority by the foreign organization, the foreign individual entrepreneur rendering services electronically, the foreign organization, the foreign individual entrepreneur performing electronic remote sales of goods or are sent by tax authority to such organizations, such individual entrepreneurs in the form of the electronic document and (or) in electronic form.";

in Item 5:

to add part one after the word of "payer" with words ", the appendix "Tax on the Professional Income";

the second to add part with words ", the appendix "Tax on the Professional Income";

add Article with Item 8 of the following content:

"8. In case of submission of documents and (or) information in writing by the payers obliged to submit according to this Code documents and (or) information on the established formats in the form of the electronic document, such documents and (or) information are not considered provided, except as specified, when their representation is impossible in connection with unavailability of the portal of the Ministry of Taxes and Tax Collection which is information resource of this Ministry, the single portal of electronic services OAIS, errors of the software of portals, impossibility to sign documents and (or) information in connection with unavailability of the foreign operator of cellular mobile telecommunication and (or) due to the lack of delivery of the message to them, necessary for use by the payer of the digital signature. In case of approach of such cases the term of submission of documents and (or) information is prolonged for time necessary for elimination of the reasons for which the payer cannot provide them if other is not determined by this Code.".

10. State Article 28 in the following edition:

"Article 28. Personal account of the payer

1. The personal account of the payer placed on the Internet is information resource which maintaining performs the Ministry of Taxes and Tax Collection in the procedure established by it.

The personal account of the payer is used in cases and taking into account the features provided by this Code including for obtaining from tax authorities and the direction in tax authorities of electronic documents, documents and (or) information in electronic form.

2. Access to personal account of the payer is provided with the help:

personal key of the digital signature;

accounting record and password. Access to personal account of the payer by means of the account and the password is provided to the physical person and the foreign organization, the foreign individual entrepreneur rendering services electronically, to the foreign organization, the foreign individual entrepreneur performing electronic remote sales of goods;

different ways according to the legislation.

3. The account and the password can be received:

3.1. in case of the appeal of physical person to tax authority irrespective of the place of his residence, registration or finding of the taxation object the land tax and (or) the real estate tax.

The account and the password are handed to physical person or his representative under list to presentation of the identity document, and to the representative of physical person - also the document confirming it powers;

3.2. in case of registration of personal account of the payer by physical person by filling of data on the official site of the Ministry of Taxes and Tax Collection on the Internet.

4. The account and the password of the foreign organization, to the foreign individual entrepreneur, rendering services electronically, foreign organization, the foreign individual entrepreneur performing electronic remote sales of goods go inspectorate of the Ministry of Taxes and Tax Collection for the city of Minsk.

Access to personal account of the payer is provided to the foreign organization, the foreign individual entrepreneur rendering services electronically, the foreign organization, the foreign individual entrepreneur performing electronic remote sales of goods from the date of their registration in tax authority and stops after six months after their removal from accounting in tax authority.

5. The documents and (or) information electronically provided through personal account of the payer are recognized equivalent to the documents in writing signed by the sign manual of physical person or representative of the foreign organization, the foreign individual entrepreneurs rendering services electronically, the foreign organization, the foreign individual entrepreneurs performing electronic remote sales of goods.

6. Access to personal account of the payer stops in cases of removal of the payer from accounting in tax authority and in terms, stipulated in Item 12th articles 69 of this Code if other is not provided by part two of item 4 of this Article and part two of this Item.

Access to personal account of the organization which stopped activities as a result of reorganization remains to the last date following after month in which in the Single state register of legal entities and individual entrepreneurs record about the termination of its activities is made.".

11. In Item 1 of Article 29:

from paragraph one of the word "republican state bodies, local authorities and self-government," to exclude;

add subitem 1.10 with words ", and in the absence of such agreements - the information provided to such bodies directed to prevention (identification) of cases of failure to pay taxes, charges (duties)".

12. To add Item 2 of Article 31 with subitem 2.7.4 of the following content:

"2.7.4. contribution to property of economic society, not leading to increase in authorized capital of economic society and change of the size of the shares (share par value) belonging to his participants, made by the member of economic society according to the Law of the Republic of Belarus of December 9, 1992 No. 2020-XII "About economic societies";".

13. Third item 4 of Article 33 to add the paragraph with the offer of the following content: ". Features of reference of actions or events to economic activities which main objective of making are failure to pay (incomplete payment) and (or) offsetting, return of tax amount (collection) are established by Council of Ministers of the Republic of Belarus".

14. In Article 35:

the fourth Item 3 to exclude part;

add Article with Item of 31 following contents:

"31. Regional, Minsk city, district, city (the cities of regional subordination) Councils of deputies or according to their order local executive and administrative organs have the right to provide privileges on taxes, charges (duties) which are completely paid to local budgets:

to certain payers - physical persons on the taxation objects which are not connected with implementation of business activity in connection with stay in difficult life situation;

to separate categories of payers according to the procedure and on the conditions determined by the President of the Republic of Belarus, this Code and (or) other laws.

Regional, Minsk city Councils of deputies or according to their order local executive and administrative organs realize the powers specified in part one of this Item on taxes, charges (duties) which are completely paid to the regional budget, city budget of Minsk, and district, city (the cities of regional subordination) Councils of deputies or according to their order local executive and administrative organs - in budgets of basic and primary levels.

Minsk city, district, city (the cities of regional subordination) Councils of deputies or according to their order the local executive and administrative organ at the place of residence of the payer has the right to provide privileges on vehicle tax to the physical persons which are in difficult life situation on the vehicles which are not used when implementing business activity. Such privileges are provided according to the procedure and terms, stipulated by the legislation about ministerial procedures for provision of the privileges specified in part one of this Item.".

15. In Item 3 of Article 39:

the paragraph one to state in the following edition:

"3. The foreign organization, the foreign individual entrepreneur rendering services electronically, the foreign organization, the foreign individual entrepreneur performing electronic remote sales of goods provide accounting:";

in subitem 3.2 the word "index" shall be replaced with words "code (index)".

16. In Article 40:

the fourth to state the paragraph to part three of Item 2 in the following edition:

"to the value added tax when rendering by the foreign organization, the foreign individual entrepreneur of services electronically, when implementing by the foreign organization, the foreign individual entrepreneur of electronic remote sales of goods.";

state item 4 in the following edition:

"4. Tax declarations (calculations) for the established formats shall present in the form of the electronic document:

the organizations, except for the non-profit organizations which are not performing business activity and also the foreign organizations which are not performing activities which according to article 180 of this Code are considered as activities in the territory of the Republic of Belarus through permanent mission;

the individual entrepreneurs who are taxpayers on value added.

The requirement established by part one of this Item does not extend to payers:

to which according to the legislation on economic insolvency (bankruptcy) procedures of economic insolvency (bankruptcy), except for procedures of sanitation are applied;

being in process of liquidation (the activities termination).";

in part one of Item 5 of the word "by mail" shall be replaced with words "by means of mail service".

17. From part one of Item 5 of Article 44 of the word", lawyer activities" and "lawyer" to exclude.

18. In Article 45:

the second Item 3 and part the second item 4 after the words "accounting of the reorganized organization" to add part with words ", accepted in the established form,";

add Article with Item 9 of the following content:

"9. If as a result of allocation from structure of the organization of one or several organizations the reorganized organization has no opportunity to fulfill duty on customs payment, to pay penalty fee and this allocation entailed non-execution of obligation on customs payment, failure to pay penalty fee, the allocated organizations shall according to the decision of the customs authority performing collection is solidary with the reorganized organization to fulfill duty on customs payment, to pay penalty fee.".

19. The third and fifth Item 2 of article 48 after the word "quarterly" to add paragraphs with words "equal shares".

20. The second Item 3 of Article 51 to add part with words ", with indication of reasons for adoption of such decision".

21. In subitem 3.1 of Item 3 of Article 54 to replace the word of "three" with the word of "six".

22. In Article 55:

in Item 1 "shall" shall be replaced with words the word ", the tax agent shall";

add Item 2 with part of the following content:

"Penalty fee for not transfer is charged at the scheduled time by the tax agent of the income tax from physical persons:

for each calendar day of delay since the first of the calendar month following after month in which there was obligation on transfer of the income tax from physical persons;

by results of conducting check, and also in cases, the specified in paragraphs five, the sixth and eighth part one, Item part two 6, the paragraph the fifth Item 7 of article 216 of this Code, - according to the procedure, established by part two of this Item.";

in Item 6 of the word "it can be exempted" shall be replaced with words ", the tax agent can be exempted".

23. In Article 56:

from paragraph two of Item 1 of the word", according to obligations of person, account transaction to which e-wallets are suspended" to exclude;

third Item 3 to state the paragraph in the following edition:

"the charitable accounts opened for collection, storage and use of money, including in foreign currency, arriving in the form of the free (sponsor's) aid or donations;".

24. The second Item 5 of article 60 after the word "exception" to add part with words "cases of discrepancy of these requirements to conditions of the bank guarantee or".

25. To state Items 1 and 2 of Article 61 in the following edition:

"1. Tax collection, collection (duty), penalty fee execution of the tax liability, payment of penalty fee forcibly by the address of collection on money and (or) other property of the payer and (or) his debtors in case of non-execution or improper execution by the payer of the tax liability, failure to pay (incomplete payment) penalty fee are recognized at the scheduled time.

Tax collection, collection (duty), penalty fee from the organization or the individual entrepreneur is made tax, customs by bodies according to this Code in indisputable procedure at the expense of the property specified in Articles 62-64 of this Code, and at the expense of the property specified in article 65 of this Code - based on the judgment about tax collection, collection (duty), penalty fee.

Tax collection, collection (duty), from the organization or the individual entrepreneur can be made by penalty fee according to the procedure, stipulated by the legislation about enforcement proceeding, based on the decision of tax authority on tax collection, charges (duties), and also other obligatory payments in republican and local budgets, control of correctness of calculation by which timeliness and completeness of payment it is assigned to tax authorities.

Tax collection, collection (duty), is made by penalty fee from the physical person who is not the individual entrepreneur according to the procedure, stipulated by the legislation about enforcement proceeding, based on the decision of tax authority on tax collection, charges (duties), and also other obligatory payments in republican and local budgets, control of correctness of calculation by which timeliness and completeness of payment it is assigned to tax authorities.

The decision of tax authority on tax collection, charges (duties), and also other obligatory payments in republican and local budgets, control of correctness of calculation by which timeliness and completeness of payment it is assigned to tax authorities can be shown to forced execution according to the procedure, stipulated by the legislation about enforcement proceeding, within three years from the date of its removal if legal acts do not establish other terms.

Tax authorities do not perform the actions provided by Articles 62-65 of this Code in case of execution of the decision of tax authority on tax collection, charges (duties), and also other obligatory payments in republican and local budgets, control of correctness of calculation by which timeliness and completeness of payment it is assigned to tax authorities, according to the procedure, stipulated by the legislation about enforcement proceeding.

2. Tax collection, collection (duty) from the organization or the individual entrepreneur is not made if requirement about their payment is not imposed within five years from the date of the payment expiration, except as specified, when collection is made by results:

the check appointed according to legal acts;

submission of the tax declaration (calculation) with the made changes and (or) additions or the tax declaration (calculation) if at the scheduled time it was not represented.".

26. The second Item 5 of Article 62 to add part with words ", or the decision of tax authority on tax collection, charges (duties), and also other obligatory payments in republican and local budgets, control of correctness of calculation by which timeliness and completeness of payment it is assigned to tax authorities is sent to bodies of forced execution".

27. The second Item 7 of Article 64 to add part with words ", or the decision of tax authority on tax collection, charges (duties), and also other obligatory payments in republican and local budgets, control of correctness of calculation by which timeliness and completeness of payment it is assigned to tax authorities is sent to bodies of forced execution".

28. "Collection" to add paragraph two of part one of Item 1 of article 65 after the word with words "customs authority".

29. In Article 66:

in Item 1:

after part one to add Item with parts of the following content:

"Offsetting or return of excessively paid amount of tax, collection (duty), are made by penalty fee no later than five years from the date of payment of the specified amount, except for the case specified in parts three and the fourth this Item.

If by results of check of the organization or the individual entrepreneur following the results of tax period excessively paid amount of tax is determined, collection (duty), offsetting of such amount is made irrespective of the expiration of the five-year period from the payment due dates of this tax, collection (duty) established by the tax legislation.

Offsetting of the tax amount which is excessively paid by the payer, collection established by results of check of the other person is made irrespective of the expiration of the five-year period from the payment due dates of tax, collection established by the tax legislation.";

add Item with part of the following content:

"Features of return and offsetting of the consular fee are established by Article of 281 of this Code.";

in Item 2:

in paragraph one of the word "no later than five years from the date of payment of the specified amount consistently on account of payment" shall be replaced with words "in the following sequence";

state paragraph two in the following edition:

"on account of payment of this tax, collection (duty), penalty fee on it. Such offsetting is made with use of program and technical means no later than the working day following behind day when the tax authority knew of the amount of this tax, collection (duty) which is subject to payment, penalty fee on it;";

word in paragraph three "the unexecuted tax liability or unpaid penalty fee on others" shall be replaced with words "on account of execution of the tax liability, payment of penalty fee on others";

in Item 3:

add part one with the paragraph of the following content:

"payments of the advance payments established by this Code in the presence at the payer of the taxation object on the corresponding tax, collection (duty).";

part third to add with words ", except for filing of application about carrying out offsetting of the tax amount which is excessively paid by the payer, collection established by results of check of the other person";

in Item 5:

state part one in the following edition:

"5. Return of excessively paid amount of tax, collection (duty), is made by penalty fee according to the statement of the payer:

in case of absence at the payer of the unexecuted tax liability, unpaid penalty fee and penalties;

after debt repayment on taxes, charges, penalty fee by results of check of the other person during which the tax amount which is excessively paid by the payer, collection is determined.";

add Item with part of the following content:

"The current of term of consideration by customs authority of the statement for return of excessively paid amount of tax, collection (duty), penalty fee stops from the date of creation of the act of customs inspection and renews from the date of decision under the act of customs inspection. About suspension and renewal of current of term of consideration by customs authority of the statement for return of excessively paid amount of tax, collection (duty), the applicant is informed by penalty fee in writing.";

Item 8 part one after the word of "payments" to add with words of "advance payments".

30. To add Item 3 of Article 67 with part of the following content:

"The current of term of consideration by customs authority of the statement for return of excessively collected tax amount, collection (duty), penalty fee stops from the date of creation of the act of customs inspection and renews from the date of decision under the act of customs inspection. About suspension and renewal of current of term of consideration by customs authority of the statement for return of excessively collected tax amount, collection (duty), the applicant is informed by penalty fee in writing.".

31. In Article 69:

state Item 8 in the following edition:

"8. Registration of the notary performing notarial activities in notarial bureau is performed based on the application submitted to tax authority no later than ten working days from the date of receipt of the registration certificate of notarial bureau.

The copy of the registration certificate of notarial bureau with simultaneous presentation to tax authority for reconciliation of the original of such document is attached to the statement specified in part one of this Item.";

from the paragraph of the fifth Item 12 the word", the lawyer" to exclude.

32. In Article 70:

to add the name of Article with words ", foreign individual entrepreneurs";

in Item 1:

the paragraph one after the word of "organization" to add with words ", foreign individual entrepreneurs";

in subitem 1.7:

in word part one "the foreign organization, the rendering service electronically for physical persons" shall be replaced with words "the foreign organization, the foreign individual entrepreneur rendering services electronically, the foreign organization, the foreign individual entrepreneur performing electronic remote sales of goods";

in part two of the word of "organization" and "it" to replace respectively with words "the organizations, the foreign individual entrepreneur" and "them";

third to state part in the following edition:

"The obligation of registration in tax authority arises at the foreign organization, the foreign individual entrepreneur rendering services electronically, the foreign organization, the foreign individual entrepreneur performing electronic remote sales of goods in case turnover on realization of such services, goods current calendar year exceeds the amount equivalent of 10 000 euros (excluding tax on value added) determined proceeding from the Central Bank rate of the state by the place of state registration of these of the foreign organization, the foreign individual entrepreneur on the last number of the last month of quarter in which services, goods were realized to the buyer of services of the Republic of Belarus and (or) the buyer of goods of the Republic of Belarus.";

in Item 2:

in part three to replace the word of "three" with the word of "six";

part the sixth after words "organization" and "organizations" to add respectively with words ", the foreign individual entrepreneur" and ", the foreign individual entrepreneur";

in item 4:

in subitem 4.1:

part one in paragraph six the word "specified" shall be replaced with words "the foreign individual entrepreneur, specified";

part two in paragraph three:

words "the tax liabilities, and also it" shall be replaced with words payments ", the foreign individual entrepreneur of the tax liabilities, and also payments by them";

after words of "representation by the foreign organization" to add the paragraph with words ", the foreign individual entrepreneur";

part the fourth after the words "at the foreign organization" and "such foreign organization" to add respectively with words ", the foreign individual entrepreneur" and ", such foreign individual entrepreneur";

state subitem 4.3 in the following edition:

"4.3. from the date of detection (obtaining) by tax authority of the data and (or) other documents containing information on liquidation of the foreign organization, the termination of activities of the foreign individual entrepreneur according to the legislation of foreign state in the territory of which they were registered.".

33. In Article 72:

from the paragraph of the fourth subitem 2.2 of Item 2 the word of "lawyer" to exclude;

state Item 3 in the following edition:

"3. The checks specified in subitem 2. 1, paragraphs the second and seventh subitem 2.2 of Item 2 of this Article, are not carried out in case of liquidation of the organization or the termination of activities of the individual entrepreneur at which is on analysis results of information which is available in tax authority there is no unexecuted tax liability or the expected amount of the unexecuted tax liabilities and (or) the amount of the difference declared to return between the amount of the tax deductions and total amount of the value added tax estimated on sales of goods (works, services), property rights constitutes less than ten basic sizes. In this case the tax authority sends the reference confirming absence at such payers of debt to the budget to registering body.

At the same time the size of basic size is determined for date of the direction in registering body of the reference specified in part one of this Item.

In the presence of the order of criminal prosecution authority on the brought criminal case or vessels on the cases which are in their production check in case of liquidation of the organizations or the termination of activities of individual entrepreneurs is carried out without the circumstances specified in part one of this Item.".

34. In Article 73:

from part one of Item 1 of the word "declarations on the income and property," to exclude;

in Item 8:

in part one "delivery" to replace the word with the word "obtaining";

in part four the word is "constituted" shall be be replaced with words "the tax authority informs the payer on rejection of such data and (or) explanations, documents as reasons on the circumstances reflected in the notification and constitutes";

in part two of Item 10 of the word "to individual entrepreneurs, including" shall be replaced with words to "the physical persons including who are individual entrepreneurs";

state Item 12 in the following edition:

"12. Cameral inspection of compliance of expenses to the income of physical person is carried out according to the procedure, stipulated in Clause 731 of this Code.".

35. Add the Code with Article of 731 following contents:

"Article 731. Cameral check of compliance of expenses to the income of physical person

1. For the purposes of this Article the following terms and their determinations are used:

physical persons - citizens of the Republic of Belarus, and also the foreign citizens and persons without citizenship who are constantly living in the Republic of Belarus;

income - money, including loans (except for commercial loans), other property, the Republic of Belarus received by physical persons from citizens, foreign citizens, stateless persons, individual entrepreneurs and the organizations;

property - immovable and movable things, including property rights, securities, financial instruments of forward transactions, non-deliverable off-exchange financial instruments, digital signs;

expenses - the money, other property directed by physical persons to property acquisition, payment for work (services), and also used on other purposes.

2. Cameral check of compliance of expenses to the income of physical person (further in this Article-) is performed in the location of tax authority by comparison of expense amounts and the income of physical person based on studying of the documents which are available in tax authority and (or) information on the income incurred by it expenses gained by physical person.

It is performed for complete calendar month (several complete calendar months) of the current calendar year, and also in ten complete calendar years preceding year in which the tax authority carries out comparison of expense amounts and the income of physical person.

If the physical person in explanations about sources of the income provided according to Item 11 of this Article reports income gained during the period exceeding ten complete calendar years preceding year in which by tax authority it is performed, it is performed also for the period since calendar year in which the physical person gains such income.

If the physical person concerning which it is performed during the period exceeding ten complete calendar years preceding year in which it is performed makes expenses which are specified by other physical person as income source, is performed also for the period since calendar year in which the specified expenses are made by the checked physical person.

Comparison of expense amounts and the income of physical person is made according to the procedure and the terms established by the Ministry of Taxes and Tax Collection.

3. It can be performed on the basis:

the written request of state control bodies, law-enforcement bodies, state security agencies, bodies of prosecutor's office and the Investigative Committee (in connection with conducting administrative process, and also on criminal cases and the materials which are in production according to statements and messages on crimes);

orders of the Minister of Taxes and Tax Collection, his deputies, heads of inspectorates of the Ministry of Taxes and Tax Collection for areas and city of Minsk, their deputies;

the documents which are available in tax authority and (or) information on the income incurred by it expenses gained by physical person.

In the cases specified in the paragraph the second to part one of this Item, the written request in tax authority have the right to direct from name to conducting check:

state control bodies - the Chairman of the State Control Committee, his deputies, chairmen of the State Control Committees of areas, their deputies, chiefs of bodies of financial investigations, their deputies, chairmen of the interdistrict State Control Committees, their deputies;

law-enforcement bodies - the Minister of Internal Affairs, his deputies, chiefs of territorial authorities of internal affairs, their deputies;

the state security agencies - chiefs of the state security agencies, their deputies, chiefs of investigative divisions of the state security agencies, their deputies;

bodies of prosecutor's office - the Attorney-General, his deputies, prosecutors of areas, the city of Minsk, areas, areas in the cities, the cities, the interdistrict and equated to them transport prosecutors, their deputies;

The Investigative Committee - the Chairman of the Investigative Committee, his deputies, chiefs of managements of the Investigative Committee on areas and the city of Minsk, their deputies, chiefs of district (interdistrict), city, district departments of the Investigative Committee in the cities, their deputies.

4. It is performed without issue of the instruction on its carrying out and includes preliminary and subsequent stages.

5. The purpose of check is establishment of physical persons which expenses exceed the income, and also the amounts of actually made expenses and sources of their income.

6. The preliminary stage of check establishes availability or lack of excess of expenses over the income of physical person.

Carrying out preliminary stage of check is performed taking into account the features specified in subitems 14.4 and 14.5 of Item 14 of this Article.

By results of carrying out preliminary stage of check by tax authority in the established form calculation of expenses and the income of physical person is constituted (further in this Article - calculation).

7. The tax authority no later than two working days following behind day of creation of calculation constitutes the conclusion about results of preliminary stage of check in the established form if by results of carrying out preliminary stage of check it is established:

lack of excess of expenses over the income - concerning physical persons on which it is performed based on paragraphs two and third part one of Item 3 of this Article;

lack of excess of expenses over the income or excess of expenses over the income in the amount of less than 500 basic sizes proceeding from the size of the basic size established on the date of such exceeding - concerning other physical persons on which it is performed on the bases which are not specified in paragraphs second and third to part one of Item 3 of this Article.

8. The subsequent stage of check is carried out concerning physical person:

at which by results of preliminary stage of check excess of expenses over the income in the amount of 500 and more basic sizes proceeding from the size of the basic size established on the date of such exceeding, except for physical person concerning which it is performed based on paragraphs two and third part one of Item 3 of this Article is revealed;

concerning which it is performed based on paragraphs two and third part one of Item 3 of this Article and by results of preliminary stage of check excess of expenses over the income irrespective of the amount of such exceeding is revealed.

9. The tax authority when carrying out the subsequent stage of check requests at physical person of the explanation about sources of the income, the data and (or) the documents connected with conducting check.

10. The requirement about submission of explanations about sources of the income for the established form together with calculation goes (is handed) to physical person no later than two working days following behind day of creation of calculation, one of the following methods:

it is handed personally under list;

goes the registered mail with the notification on obtaining. About the direction of documents in such a way the physical person in day of the direction is notified through personal account of the payer or with use of other means of communication (the telephone message, the telegram, the SMS message, the e-mail message or others).

In case of non receipt by physical person of the documents directed by the registered mail with the notification on obtaining, such documents repeatedly go according to the procedure, the specified in paragraph three of part one of this Item. In this case the physical person is considered properly notified, and documents - received from the date of the notification of physical person through personal account of the payer or with use of other means of communication (the telephone message, the telegram, the SMS message, the e-mail message or others).

11. Explanations about sources of the income are represented by physical person in written or electronic form according to the procedure, stipulated in Clause the 27th of this Code, within thirty calendar days from the date of delivery to it the documents specified in part one of Item 10 of this Article. The term of submission of explanations about sources of the income is prolonged for the periods of temporary disability of physical person, stay it outside the Republic of Belarus or in business trip in case of documentary confirmation of such periods.

In case of the direction of explanations about sources of the income in written or electronic form by means of mail service day of their representation is date of acceptance of the mailing, and electronically - the date of their acceptance fixed by means of software of tax authorities.

Explanations about sources of the income shall contain data on income source (surname, own name, middle name (if that is available) physical person, the place of his residence (the last residence concerning the testator), the name of the legal entity, the place of its stay), about type, the size and date (period) of income acquisition.

In explanations about sources of the income data on surname, own name, middle name (if that is available), the residence of the physical person which is source of the income which is not acting as the individual entrepreneur concerning the income from can not be entered:

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