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

of February 4, 2022 No. 5

About change of the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of April 26, 2013 No. 14

Based on Item 5 of article 107 of the Tax Code of the Republic of Belarus, 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. Bring 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" the following changes:

1.1. in Item 1:

in part one of subitem 1.3 of the word "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" shall be replaced with words "subitem 1.4.6 of Item 1.4 of the single list of the ministerial procedures performed concerning subjects of the managing approved by the resolution of Council of Ministers of the Republic of Belarus of September 24, 2021 No. 548";

in subitem 1.4 of the word "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" shall be replaced with words "subitems 1.4.2-1.4.5 of Item 1.4 of the single list of the ministerial procedures performed concerning subjects of managing";

add subitem 1.25 with subitems 1.25.7 and 1.25.8 of the following content:

"1.25.7. for issue of the certificate of payment of the income tax from physical persons, the land tax and real estate tax concerning the alienable real estate unit:

data on the alienable real estate unit and the rights to it if such data are absent in tax authority (the relevant territorial organization for state registration of real estate, the rights to it and transactions with it is requested);

data on availability or absence of debt concerning the alienable real estate unit on payment of the income tax from physical persons if this object is not in the place of registration (residence) of physical person (the tax authority in the place of registration is requested (residence) of physical person);

1.25.8. for return, offsetting of the amounts of taxes, charges (duties) levied by specially authorized state bodies, other organizations, officials - documents in which the circumstances which are the basis for complete or partial return of the amounts of taxes, charges (duties) including determination, the resolution or the reference of court of law are specified (the relevant state body, other organization, the official is requested, specially authorized to levy taxes, charges (duties);";

exclude subitem 1.26;

in subitem 1.27 of the word "subitems 1.25 and 1.26" shall be replaced with words "subitem 1.25";

1.2. in appendix 1 to this resolution of the word "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" shall be replaced with words "subitem 1.4.6 of Item 1.4 of the single list of the ministerial procedures performed concerning subjects of the managing approved by the resolution of Council of Ministers of the Republic of Belarus of September 24, 2021 No. 548";

1.3. to be reworded as follows appendix 2 to this resolution it (is applied);

1.4. 26, of 27, 34-6 and 34-9 to this resolution to be reworded as follows appendices 10-12, (are applied);

1.5. to be reworded as follows appendix 29 to this resolution (it is applied.)

2. This resolution becomes effective in the following procedure:

subitems 1.1-1.3 of Item 1 - since March 27, 2022;

subitem 1.5 of Item 1 - since July 1, 2022;

other provisions of this resolution - after its official publication.

Appendix 2

to the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of April 26, 2013 No. 14
(in edition of the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of February 4, 2022 No. 5)

Form

Statement *****

I ask to issue the reference ____________________________________________________

                    (the name of the reference in compliance is specified

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info