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

of March 25, 2022 No. 12

About change of the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of January 30, 2019 No. 5

Based on Item 38 of Article 205, of paragraph two of item 4 of article 336 of the Tax Code of the Republic of Belarus and 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. Bring in the Instruction about procedure for accounting of the income and expenses approved by the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of January 30, 2019 No. 5, the following changes:

the second Item 7 to exclude part;

add the Instruction with Item 10-1 of the following content:

"10-1. Payers when implementing the transactions connected with turnover of goods use the commodity-transport and (or) consignment notes created in the form of electronic documents in cases, stipulated in Item 3 Provisions on marking of goods by means of identification, No. approved by the Presidential decree of the Republic of Belarus of June 10, 2011 243, and (or) Item 14 of the Regulations on functioning of system of traceability of goods approved by the Presidential decree of the Republic of Belarus of December 29, 2020 No. 496.";

state Item 11 in the following edition:

"11. Payers have the right to approve independently for application of form of source accounting documents in the following cases:

in the absence of forms of such documents in the list of source accounting documents;

in the absence of forms of such documents in this Instruction.";

in Item 13 part two:

the tenth to exclude the paragraph;

add part with the paragraph of the following content:

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