RESOLUTION OF COUNCIL OF MINISTERS OF THE REPUBLIC OF BELARUS

of July 15, 2022 No. 465

About features of assessment of separate economic activities

Based on the paragraph of the third item 4 of article 33 of the Tax Code of the Republic of Belarus the Council of Ministers of the Republic of Belarus DECIDES:

1. Determine that:

1.1. 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) is performed in each case based on collected proofs, the actual data on the taxation objects and (or) the actual circumstances of making of economic activities;

1.2. feature 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) is receipt of economic benefit in the form of unpaid (not completely paid) and (or) offset, amounts repaid of taxes (charges) as a result of making of the economic activities which are not caused by reasonable economic or other reasons for lack of intention to gain economic effect of implementation of real business or other economic activity;

1.3. the real essence of economic activities and the actual circumstances of their making have advantage over their registration in source accounting and other documents;

1.4. for the purposes of acceptance to accounting during check of actually incurred expenses and (or) actually gained income obligation to prove the size (assessment in cost indicators) not documented economic activities made with the legal and (or) physical persons including registered as individual entrepreneurs, which were actually fulfilling obligations according to the transaction it is assigned to the taxpayer, charges (duties).

2. For the purposes of this resolution the bases for reference of actions or events to the economic activities which are not caused by reasonable economic or other reasons for lack of intention to gain economic effect of implementation of real business or other economic activity can be:

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