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

of April 27, 2021 No. 14

About change of the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of February 26, 2020 No. 4

Based on Item part two 3, subitem 19 paragraph two. 1, subitem 19.2 of Item 19 of article 243 of the Tax Code of the Republic of Belarus, 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 submission to tax authorities of data on the parcels of land approved by the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of February 26, 2020 No. 4, the following changes:

in Item 1 of the word of "local executive committees on land management" shall be replaced with words "land management of local executive committees";

in Item 2:

word in paragraph one of "local executive committees on land management" shall be replaced with words "land management of local executive committees";

in subitem 2.1:

the second to state part in the following edition:

"Submission of data on the parcels of land belonging to payers is performed in forms according to appendices 1 and 11 in electronic form by means of forming of the Microsoft Excel file. Data on the parcels of land belonging to payers are represented separately concerning payers organizations and concerning payers – physical persons.";

in part three:

replace figures "1-9" with figures "1, 2, 4–10, 12";

replace figures "1-4, 6-9" with figures "1, 2, 4, 5, 7–10, 12";

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