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

of January 31, 2022 No. 3

About change of the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of January 3, 2019 No. 2

Based on Items 22 and 26 of the Regulations on procedure for the determination, calculation and payment of the rent approved by the Presidential decree of the Republic of Belarus of May 12, 2020 No. 160, of Item 5 of article 107 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 January 3, 2019 No. 2 "About calculation and tax payment, charges (duties), other payments" the following changes:

1.1. in Item 1:

in subitem 1.1:

in the paragraph the second shall be replaced with words the words "further-the VAT" "further, unless otherwise specified, - the VAT";

third to state the paragraph in the following edition:

"on the VAT when rendering services electronically according to appendix 2;";

after the paragraph of third to add the subitem with the paragraph of the following content:

"on the VAT in case of electronic remote sales of goods according to appendix 2-1;";

after the paragraph of the eighth to add the subitem with the paragraph of the following content:

"the tax agent on the income tax from physical persons according to appendix 6-1;";

in subitem 1.2:

after the paragraph of the ninth to add the subitem with the paragraph of the following content:

"the information containing data on turnovers on sales of goods and the estimated VAT amount, which is subject to payment according to appendix 30-1;";

add the subitem with the paragraph of the following content:

"notifications on cancellation of the decision on payment of the VAT according to appendix 39-5.";

to state subitem 2.3 of Item 2 in the following edition:

"2.3. information containing data on turnovers on rendering of services and the estimated VAT amount which is subject to payment on form according to appendix 30 is filled in with the foreign organizations, the foreign individual entrepreneurs rendering services electronically, specified in subitem 2.12 of Item 2 of article 13 of the Tax Code of the Republic of Belarus taking into account requirements of Items 2, of 5, of subitem 8.1 of Item 8, of Items 32-34 of the Instruction on procedure for filling of tax declarations (calculations) for taxes (charges), the purchase ledger approved by this resolution and is confirmed by electronic submission of graphical image of the data constituted in form according to appendix 30 on paper in the PDF format. At the same time data on paper shall be signed with own hand by the head of the organization (the foreign individual entrepreneur) or person authorized by it. In case of submission of data the digital signature is not required.

Information containing data on turnovers on sales of goods and the estimated VAT amount which is subject to payment on form according to appendix 30-1 is filled in with the foreign organizations, foreign individual entrepreneurs in case of electronic remote sales of goods specified in subitem 2.12-1 of Item 2 of article 13 of the Tax Code of the Republic of Belarus taking into account requirements of Items 2, of 5, of subitem 8.1 of Item 8, of Items 34-1-34-4 of the Instruction on procedure for filling of tax declarations (calculations) for taxes (charges), the purchase ledger approved by this resolution and is confirmed by electronic submission of graphical image of the data constituted in form according to appendix 30-1 on paper in the PDF format. At the same time data on paper shall be signed with own hand by the head of the organization (the foreign individual entrepreneur) or person authorized by it. In case of submission of data the digital signature is not required.";

1.2. in appendix 1 to this resolution:

in part I:

in the Section I:

line items:

 

"7. On transactions on sales of goods (works, services), free from VAT (exempted from the VAT), the deduction of VAT amounts on which is made in full (line 7.1 + line 7.2 + line 7.3), including according to:		X	X
7.1. the regulatory legal acts of the President of the Republic of Belarus determining such procedure for deduction of VAT amounts		X	X
7.2. subitem 27.5 of Item 27 of article 133 of the Tax Code of the Republic of Belarus		X	X
7.3.  subitems 27.7 and 27.8 of Item 27 of article 133 of the Tax Code of the Republic of Belarus		X	X"

 

replace with line items:

 

"7. On transactions on sales of goods (works, services), free from VAT (exempted from the VAT), the deduction of VAT amounts on which is made in full (line 7.1 + line 7.2 + line 7.3), including:		X	X
7.1. according to the regulatory legal acts of the President of the Republic of Belarus determining such procedure for deduction of VAT amounts		X	X
7.2. on    the self-produced goods shipped till January 1, 2022 the seller – the tax resident of the Republic of Belarus according to the purchase and sale agreement with the lessor – the tax resident of the Republic of Belarus acquiring these goods in property for their subsequent transfer under the agreement of international leasing out of limits of the Republic of Belarus with repurchase right		X	X
7.3. according to    subitems 27.7 and 27.8  of Item 27 of article 133 of the Tax Code of the Republic of Belarus		X	X";

 

after line item

 

"9. On transactions which place of realization the territory of the Republic of Belarus is not recognized

X

X"

 

add the Section with line item of the following content:

 

"9-1. On transactions in case of electronic remote sales of goods which place of realization the Republic Belarus4 territory is not recognized

X

X";

 

in the Section IV line item

 

"5.  The VAT amounts accepted to deduction in full falling on turnovers on sales of goods (works, services), free from VAT (exempted from the VAT), according to  subitems 27. 5, 27.7, 27.8 of Item 27 of article 133 of the Tax Code of the Republic of Belarus"

 

replace with line item

 

"5.  The VAT amounts accepted to deduction in full falling on turnovers on sales of goods (works, services), free from VAT (exempted from the VAT), according to  subitems 27. 7, 27.8  Items 27 of article 133 of the Tax Code of the Republic of Belarus";

 

from part II line item

 

"the document register, confirming self-produced sales of goods and their export out of limits of the Republic of Belarus under the contract of international leasing with repurchase right, according to appendix 9 to this form"

 

exclude;

in the interlinear note "2" to this appendix of the word "having separate balance" shall be replaced with words "which according to accounting policy of this legal entity perform conducting financial accounting with determination of financial result on their activities and";

add appendix with the interlinear note "4" of the following content:

 

"4 Corresponding line are filled since   July 1, 2022";

1.3. in appendix 2 to this resolution:

line items:

 

"the foreign organization rendering services electronically to physical persons in the Republic Belarus1
the foreign intermediary in raschetakh2"

 

replace with line items:

 

"the foreign person rendering services in electronic forme1	foreign organization
	foreign individual entrepreneur
the foreign intermediary in calculations for services in electronic forme2	foreign organization
	foreign individual entrepreneur";

 

"the foreign organization, the rendering service electronically for physical persons" shall be replaced with words words "when rendering services electronically";

  to state the interlinear notes "1" and "2" to this appendix in the following edition:

"______________________________

1 The foreign person 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 141 of the Tax Code of the Republic of Belarus (further – buyers of services of the Republic of Belarus) perfroming calculations with them for the rendered services is recognized.

2 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 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.";

1.4. add the resolution with appendix 2-1 it (is applied);

1.5. in the interlinear note "2" to appendix 3 to this resolution of the word "having separate balance" shall be replaced with words "which according to accounting policy of this legal entity perform conducting financial accounting with determination of financial result on their activities and";

1.6. in appendix 4 to this resolution:

after line item

"OKED2"

 

add appendix with line item of the following content:

 

"Implementation sign productive activity";

 

in the Section I of part I:

before the word "rub" to add with line item of the following content:

 

"Rate increase of the income tax

%";

 

to state the name of column 6 in the following edition:

"__ %";

in part II:

after line item

 

"for		year"
	(four figures of year)

 

add with line item of the following content:

 

"Modification and (or) amendments in connection with the inspection statement";

 

to state the name of column 6 of the Section II in the following edition:

"__ %";

exclude part IV;

state part V in the following edition:

 

"Part IV
Other data

rub.

№ payment order	Name of indicator									Measure value
1	The tax amount on profit (income) paid (withheld) in foreign state and documented
2	The tax amount on profit (income) paid in the Republic of Belarus concerning income gained in foreign state within which offsetting is made
3	Payment date of the income tax (income) paid in the Republic of Belarus concerning income gained in foreign state
4	Net profit (loss)
5	The capitalization ratio (K) calculated according to provisions  of article 172 of the Tax Code of the Republic of Belarus in the presence of controlled debt
6	The amounts which are not included in the taxation object by the income tax according to  subitem 11.4  of Item 11 of article 167 of the Tax Code of the Republic of Belarus
7	The size of authorized capital of the organization in the presence in tax period of the foreign organization – the participant or the owner of property of the unitary enterprise, including:
7.1	Name of the foreign organization	Identification code (number) of the payer assigned for the foreign organization by tax (financial) authority of foreign state in which the legal entity is registered (in the presence)		Legal address of the foreign organization in country of incorporation	Country code	Date of inclusion in the list of founders (participants)	Date of exception (exit) of the list of founders (participants) (in the presence)	Direct participation in authorized fund the last day of tax period (date of exception (exit) of the list of founders (participants)), %	Acquisition amount of property of the unitary enterprise (in the presence)	X
7.1.1										X
7.1.2										X
…										X
8	Data on the transaction concerning which adjustment according to Chapter 11 of the Tax code of the Republic of Belarus is made
8.1	Transaction type	Date of transaction	Description of goods (works, services)	EAES13 (OKP)14 Commodity Nomenclature of Foreign Economic Activity code	Type of property rights	The price specified in the transaction (the income, profit)	Market price (income, profit)	The name of the partner according to the transaction	F.I.O. (if is available)	X
8.1.1										X
8.1.2										X
...										X
8.2	The amount of the corrected tax base
8.3	The amount of the corrected loss";

 

in the interlinear note "3" to this appendix of the word "having separate balance" shall be replaced with words "which according to accounting policy of this legal entity perform conducting financial accounting with determination of financial result on their activities and";

1.7. in appendix 4-1 to this resolution:

after line item

"OKED2"

 

add appendix with line item of the following content:

 

"Implementation sign productive activity";

 

in the Section I:

before the word "rub" to add with line item of the following content:

 

"Rate increase of the income tax

%";

 

to state the name of column 6 in the following edition:

"__ %";

state the Section IV in the following edition:

"Section IV
Other data

 

rub.

№ payment order	Name of indicator									Measure value
1	The tax amount on profit (income) paid (withheld) in foreign state and documented
2	Net profit (loss)
3	The cost amount (expenses) suffered by the foreign organization outside the Republic of Belarus, confirmed with the conclusion (conclusions) specified in  Item 10  of article 180 of the Tax Code of the Republic of Belarus
4	Data on the transaction concerning which adjustment according to Chapter 11 of the Tax code of the Republic of Belarus is made
4.1	Transaction type	Date of transaction	Description of goods (works, services)	EAES7 (OKP)8 Commodity Nomenclature of Foreign Economic Activity code	Type of property rights	The price specified in the transaction (the income, profit)	Market price (income, profit)	The name of the partner according to the transaction	F.I.O. (if is available)	X
4.1.1										X
4.1.2										X
...										X

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