LAW OF THE REPUBLIC OF BELARUS

of December 30, 2022 No. 230-Z

About change of the laws on the tax matters

Accepted by the House of Representatives on December 20, 2022

Approved by Council of the Republic on December 21, 2022

Article 1. The fourth Item 1 of Article 1 of the Civil code of the Republic of Belarus of December 7, 1998 to add part with the paragraph of the following content:

"other activities determined by legal acts.".

Article 2. Bring in the Tax code of the Republic of Belarus of December 19, 2002 the following changes:

1. In part two of subitem 1.1 of Item 1 of Article 2:

exclude the words "accepted according to it";

shall be replaced with words the words "regulating the tax matters" "determined by part one of Item 8 of Article 3 of this Code".

2. In Article 3:

state Item 1 in the following edition:

"1. The tax legislation – system of regulatory legal acts which includes:

Constitution of the Republic of Belarus;

this Code;

the laws determined by part one of Item 8 of this Article;

acts of the President of the Republic of Belarus;

the resolutions of Council of Ministers of the Republic of Belarus regulating the tax matters and accepted on the basis and in pursuance of of this Code, the laws determined by part one of Item 8 of this Article, and acts of the President of the Republic of Belarus;

the regulatory legal acts of republican state bodies, local authorities and self-government regulating the tax matters and published in the cases and limits provided by this Code, the laws determined by part one of Item 8 of this Article, acts of the President of the Republic of Belarus and resolutions of Council of Ministers of the Republic of Belarus.

Inclusion of the provisions regulating the tax matters in other acts of the legislation is forbidden.";

from Item 2 the second offer to exclude;

state Item 5 in the following edition:

"5. The collision of the regulatory legal acts regulating the tax matters is allowed according to the procedure, established by the legislation on rule-making activities.";

add Article with Item 8 of the following content:

"8. Features of legal regulation of the tax matters in relation to spheres of implementation of investment projects in the Republic of Belarus, provisions and uses of foreign free aid, the address of digital signs (tokens), to the relations within the agreement of convertible loan, activities of residents of the Park of high technologies, activities in the territory of average, small, other certain residential locations, the rural zone can be determined by other laws which in this part have big legal force in relation to this Code.

Features of legal regulation of the relations regulated by this Code can be established by the president of the Republic of Belarus.".

3. Add Article 8 with the paragraph of the following content:

"collection for placement (distribution) of advertizing.".

4. In Article 10:

to add Item 1 after the word of "Code" with words ", the laws determined by part one of Item 8 of Article 3 of this Code";

"Code" to add Item 3 after the word with words ", the laws determined by part one of Item 8 of Article 3 of this Code".

5. In Item 2 of Article 13:

in subitem 2.12:

the third and fourth to state paragraphs to part one in the following edition:

"the foreign organization, the foreign individual entrepreneur who based on commission agreements, the order or other similar civil contracts with the foreign organization (the foreign individual entrepreneur) will organize rendering services electronically to buyers of services of the Republic of Belarus, and also settlings with such buyers of services (further – 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 Belarusian organization (the Belarusian individual entrepreneur) will organize rendering services electronically to buyers of services, and also settlings with such buyers of services (further – the foreign intermediary in settlings with the Belarusian service provider electronically).";

the second to exclude part;

in subitem 2.12-1:

the third and fourth to state paragraphs to part one in the following edition:

"the foreign organization, the foreign individual entrepreneur who based on commission agreements, the order or other similar civil contracts with the foreign organization (the foreign individual entrepreneur) will organize electronic remote sales of goods to buyers of goods of the Republic of Belarus, and also settlings with such buyers of goods (further – the foreign intermediary in calculations in case of electronic remote sales of goods);

the foreign organization, the foreign individual entrepreneur who based on commission agreements, the order or other similar civil contracts with the Belarusian organization (the Belarusian individual entrepreneur) will organize electronic remote sales of goods to buyers of goods, and also settlings with such buyers of goods (further – the foreign intermediary in settlings with the Belarusian supplier in case of electronic remote sales of goods).";

the second to exclude part;

add Item with subitem 2.15-1 of the following content:

"2.15-1. inactive payers – the organizations and individual entrepreneurs who for the reporting and (or) tax periods do not provide tax declarations (calculations) or are provided tax declarations (calculations) with the indicators testimonial of activities non-realization (equal to zero or equal to all indicators of tax declarations (calculations) for the accounting period preceding this accounting period).

The procedure for reference of the organizations and individual entrepreneurs to inactive payers is established by the Ministry of Taxes and Tax Collection;";

in subitem 2.19-2 "the employer *" to replace the word with the word of "employer";

to add subitem 2.37 after the word "through" with the words "mobile application";

state subitem 2.38 in the following edition:

"2.38. electronic remote sales of goods – sales of goods to the buyer in case of approach of set of the following conditions:

the order of goods is made by the buyer by means of the services available on electronic trading platform;

payment terms of goods and their delivery are placed (are offered) on electronic trading platform.".

6. To exclude from Item 3 of Article 14 of the word "or President of the Republic of Belarus".

7. Paragraph two of Item 2 of article 17 after the words "on treatment, in" to add with the word "office".

8. In subitem 1.4.2 of Item 1 of Article 22:

part one after the first offer to add with the offer of the following content: "The organization newly created in the current year represents to tax authority regulations on accounting policy on the current tax period no later than twenty working days from the date of its creation.";

after part one to add the subitem with part of the following content:

"The foreign organizations in case of the circumstances specified in subitems 1.5 and 1.6 of Item 1 of article 70 of this Code represent to tax authority regulations on accounting policy on the current tax period no later than twenty working days from the date of registration or updating of data on registration in the State register of payers (other obliged persons) in connection with emergence of such circumstances. Provisions of this part do not extend to case when the regulations on accounting policy on the current tax period are provided by the foreign organization earlier, and also are not applied in the case specified in part six of Item 2 of article 70 of this Code.";

in paragraph one of part two of the word "parts one" shall be replaced with words "parts one and the second";

add the subitem with part of the following content:

"The requirement established by part four of this subitem does not extend to payers:

to which according to the legislation on economic insolvency (bankruptcy) procedures of economic insolvency (bankruptcy), except for procedures of sanitation are applied;

being in process of liquidation (the activities termination);".

9. To add subitem 5.2 of Item 5 of Article 24 with part of the following content:

"Activities for tax consultation are performed according to the procedure, determined by the President of the Republic of Belarus.".

10. To add subitem 2.1 of Item 2 of article 26 after the paragraph of the sixth with the paragraph of the following content:

"the tax declaration (calculation) of the tax agent for the income tax from physical persons;".

11. In Item 1 of Article 29:

subitem 1.3 part one in paragraph three "average" to replace the word with the word of "average";

add Item with subitems 1.14 and 1.15 of the following content:

"1.14. about start date and phase-out by physical person of tax on the professional income;

1.15. about reference of the organization and the individual entrepreneur to inactive payers.".

12. To state part one of Item 3 of Article 33 in the following edition:

"3. The tax base and the tax rates on republican taxes, charges (duties) are established by the laws determined by part one of Item 8 of Article 3 of this Code, this Code, acts of the President of the Republic of Belarus if other is not established by the acts constituting the right of the Eurasian Economic Union.".

13. In Item 3 of Article 35:

state part one in the following edition:

"3. Privileges on taxes, charges (duties) are established by the laws determined by part one of Item 8 of Article 3 of this Code, this Code, acts of the President of the Republic of Belarus if other is not established by the acts constituting the right of the Eurasian Economic Union.";

in word part three of "the commission of the Republic of Belarus on elections and holding republican referenda" shall be replaced with words "electoral commission".

14. In Item 3 of Article 39:

in subitem 3.1:

to exclude from paragraph two of the word "and dates of rendering service";

third after the word to "form" to add the paragraph with words ", other goods";

the fourth to add the paragraph with words ", the amounts and dates of discharge different way";

add the subitem with the paragraph of the following content:

"commodity code according to the Commodity nomenclature of foreign economic activity of the Eurasian Economic Union;";

in subitem 3.2 to replace the word "it" with the word "them";

add Item with subitems 3.3 and 3.4 of the following content:

"3.3. data on the address of delivery location of goods to the buyer in the Republic of Belarus;

3.4. data on delivery mode of goods to the buyer when implementing electronic remote sales of goods.".

15. In Article 40:

in Item 1 part two:

to state the paragraph of the eighth in the following edition:

"average number of workers;";

the twelfth to exclude the paragraph;

the thirteenth and fourteenth to state paragraphs in the following edition:

"the income tax amount from physical persons which is subject to budget contribution from the dividends and the income equated to dividends, actually paid during the accounting period to founders (shareholders, participants, the owner of property of the unitary enterprise);

the number of employees of the organization on average since the beginning of year on the accounting period inclusive determined for the purposes of application of tax in case of simplified taxation system;";

after the paragraph of the fourteenth to add part with the paragraph of the following content:

"procedure for accounting by the taxpayer in case of simplified taxation system;";

in Item 2 part three:

third to add the paragraph with words "(except for the tax periods following the period in which the termination letter of activities in the territory of the Republic of Belarus is provided to tax authority)";

add part with the paragraph of the following content:

"to tax in case of simplified taxation system, to the single tax for producers of agricultural products.";

"the non-profit organizations which are not performing business activity and also" to exclude from paragraph two of part one of item 4 of the word.

16. To state Item 9 of Article 42 in the following edition:

"9. Recognition of the tax debt, to charges (duties), penalty fee, administrative punishments, other obligatory payments in republican both local budgets and its write-off are made by the bad debt according to the procedure, established by Council of Ministers of the Republic of Belarus.

State control bodies, tax and customs authorities for recognition of the debt specified in part one of this Item, the bad debt and its write-offs receive from state bodies and other organizations on a grant basis information and (or) documents in the cases and procedure established by Council of Ministers of the Republic of Belarus.

Recognition of the tax debt, to charges (duties), penalty fee, administrative punishments, other obligatory payments in republican both local budgets and its write-off can individually be made by the bad debt according to the decision of the President of the Republic of Belarus.

Without adoption of the decision by tax authority the debt of physical persons on the real estate tax, the land tax and vehicle tax is recognized the bad debt and is written off if as of December 31 of calendar year the total debt on the corresponding tax does not exceed one Belarusian ruble irrespective of availability (absence) at such physical persons of property.".

17. In part three of Item 2 of Article 44 "President" shall be replaced with words the word "Council of Ministers".

18. In Article 47:

in Item 1:

in part one of the word "inheritance acceptances" shall be replaced with words "issues of the certificate (certificates) on the right to inheritance or introductions in legal force of the court decree about recognition of the heir (heirs) accepted (accepted) the inherited property of the dead";

in part two to replace the word of "three" with the word of "two";

in part three "President" shall be replaced with words the word "Council of Ministers";

in Item 2 part three "President" shall be replaced with words the word "Council of Ministers".

19. In Item 2 of Article 48:

paragraphs two and third to add with words "– for the term of no more than one year";

the fourth and fifth to state paragraphs in the following edition:

"delays with the subsequent payment by installments – for the term of no more than two years;

the tax credit with one-time or step-by-step payment (monthly or quarterly equal shares) the amounts of taxes, charges (duties) during action of this credit (further – the tax credit) – for a period of one year up to three years.".

20. To exclude from paragraph one of Item 1 and Item 2 of Article 49 of the word "for the term of no more than one year everyone".

21. In Item 3 of Article 50:

to exclude from part one of the word "for a period of one year up to three years";

the second to exclude part.

22. In subitem 3.2 of Item 3 of Article 54 to replace the word of "three" with the word of "six".

23. In Article 55:

to add part one of item 4 with the offer of the following content: "At the same time the interest rate is calculated to within four signs after comma.";

to exclude from Item 7 of the word "and the utilization collection levied by customs authorities".

24. The paragraph one of part one of Item 9 of article 56 after the words "Republic of Belarus" to add with the words "and also special accounts which opening is provided by legal acts".

25. In the paragraph the second Item 3 of Article 60 of the word to "the established form" shall be replaced with words to "the form established by the Ministry of Taxes and Tax Collection".

26. In item 4 of Article 61 of the word of "collection (duty)" shall be replaced with words "customs fees, customs duties".

27. The second Item 5 of Article 62 to state part in the following edition:

"The payment request also responds if the methods of ensuring execution of the tax liability and (or) payment of penalty fee specified in subitems 1.4-1.6 of Item 1 of Article 54 of this Code are applied to the unexecuted tax liability and (or) unpaid penalty fee, or the legal executive issues the decree on excitement of enforcement proceeding based on the decision of tax authority on tax collection, charges (duties), and also other obligatory payments in republican and local budgets, control of correctness of calculation by which timeliness and completeness of payment it is assigned to tax authorities.".

28. In Article 69:

the sixth Item 1 to exclude part;

in Item 5:

the second offer of part one to state in the following edition: "To the application such organizations enclose copies of the certificate on state registration, the charter.";

from part two the second offer to exclude;

from word part three", with simultaneous presentation for reconciliation of originals of such documents" to exclude;

the second Item 6 to state part in the following edition:

"The copy of the property trust management agreement is attached to the statement specified in part one of this Item.";

to exclude from part two of Item 7 of the word "with simultaneous presentation to tax authority for reconciliation of the original of such provision";

to exclude from part two of Item 8 of the word "with simultaneous presentation to tax authority for reconciliation of the original of such document";

in Item 10 to replace the word of "(notification)" with the word of "(message)";

third Item 11 to state the paragraph in the following edition:

"obtaining by tax authority of the message of physical person on change of the residence;".

29. In Article 70:

to exclude paragraph two of part two of subitem 1.5 of Item 1;

add Item 2 with part of the following content:

"In the case specified in parts six of this Item, tax authority within five working days following behind day of registration in tax authority of the foreign organization, the foreign individual entrepreneur notifies them on such circumstance.";

in item 4:

the paragraph one after the word of "organization" to add with words ", the foreign individual entrepreneur";

in subitem 4.2 "President" shall be replaced with words the word "Council of Ministers";

state Item 5 in the following edition:

"5. The tax authority within five working days following behind day of removal from accounting in tax authority of the foreign organization, the foreign individual entrepreneur notifies them on such circumstance in the established form.".

30. The tenth subitem 2.2 of Item 2 of Article 72 to exclude the paragraph.

31. In Article 73:

state Item 1 in the following edition:

"1. Cameral inspection is carried out in the location of tax authority based on studying of tax declarations (calculations), other documents and (or) information on the payer which are available in tax authority.

Cameral inspection is carried out without issue of the instruction on its carrying out.

Cameral check concerning the organization or the individual entrepreneur is carried out for the period, not exceeding five calendar years preceding year in which the notification specified in Item 8 of this Article and the expired period of the current calendar year is sent to the payer. In case of submission of the tax declaration (calculation) for the income tax with changes and (or) amendments according to which increases there (is) amount of the received loss in comparison with earlier provided tax declaration (calculation) for the income tax, or the tax declaration (calculation) for the value added tax with changes and (or) amendments according to which the tax deductions in comparison with earlier provided tax declaration (calculation) for the value added tax, for the period, the exceeding specified five-year period increase, cameral inspection is carried out for the period for which the tax declaration (calculation) with changes and (or) amendments is provided.";

in item 4:

in part two the word "rendering" shall be replaced with words "the foreign individual entrepreneur, rendering";

add Item with part of the following content:

"At the foreign organization, the foreign individual entrepreneur performing electronic remote sales of goods, the tax authority has the right to request information, confirmatory that the place of sales of goods in case of electronic remote sales of goods the territory of the Republic of Belarus, the amount of revenue received from electronic remote sales of goods and also other information relating to sale of such goods is recognized.";

the second offer of part three of Item 10 after the word "checks" to add with the words "consideration of objections and creation of the conclusion on them".

32. In Article 731:

Item 1 in paragraph four:

the words "non-deliverable off-exchange financial instruments" to exclude;

add the paragraph with the word "(tokens)";

third of Item 6 to add part with the offer of the following content: "At the same time date of creation of calculation for results of carrying out preliminary stage of check is recognized start date of check.";

in paragraph three of Item 7 and the paragraph the second Item 8 of figure "500" to replace with figures "1000";

in part two of Item 10 of the word of "the notification of physical person" shall be replaced with words "the directions of the notification to physical person";

in part one of Item 11 and the paragraph third the word to "business trip" shall be replaced with words Item 18 parts two to "official journey";

add Item 12 with words ", except as specified documentary confirmation by state body and (or) other organization, the individual entrepreneur, notary of information on the income in the checked period";

to add subitem 14.4 of Item 14 with part of the following content:

"Provisions of parts one and the second this subitem do not extend to the checked periods, its part during which the physical person was on the state providing, including underwent compulsory military service, military service on mobilization, was in custody, in places of detention, in medical and labor dispensary;";

add Article with Item of 141 following contents:

"141. When conducting check concerning physical person which on start date of check continuously within at least five years according to the legislation treated the able-bodied citizens who are not occupied in economy and it is included in the database of the able-bodied citizens who are not occupied in economy, the money transferred to it to storage, received by it as a result of donation in the form of loans as the income by tax authority are not considered, except for such money received from persons, the specified in paragraphs three and the fourth part two of article 195 of this Code, the guardian, the custodian and the ward.";

state Item 15 in the following edition:

"15. By results of consideration of the explanations provided by physical person about sources of the income by the tax authority during the subsequent stage of check in the established form constitutes the specified calculation of expenses and the income of physical person (further in this Article – the specified calculation).

If by results of creation of the specified calculation excess of expenses over the income is established, the requirement about submission of explanations about sources of the income according to the procedure, stipulated in Item the 10th this Article goes to physical person concerning such expenses if earlier when conducting check concerning such expenses the requirement did not go.";

in part two of Item 20 of the word of "one month" shall be replaced with words "three months".

33. To add the paragraph of the sixth part one of Item 3 of article 74 after the word "position" with the word of "employee".

34. In Article 85:

state Item 6 in the following edition:

"6. State bodies, other organizations, representative offices of the foreign organizations opened according to the procedure, established by the legislation, the Belarusian individual entrepreneurs, regional (The Minsk city) notarial chambers, the notaries performing notarial activities in notarial bureaus shall represent data on the income of physical persons according to the list, according to the procedure and the terms established by Council of Ministers of the Republic of Belarus.

The bodies, the organizations and other persons specified in the parts one of this Item recognized by tax agents shall represent data on the income of the physical persons recognized by the taxation objects the income tax from the physical persons assessed on the different income tax rates from physical persons including data on privileges and the income tax amounts from physical persons, except for the data:

about the income in type of prizes (the returned not played rates);

about the income relating to the state secrets, bank secrecy;

about the income of individual entrepreneurs, notaries from implementation of business, notarial activity;

about the income from the sales of products of crop production which are grown up by the physical person and (or) faces consisting with it in the relations of close relationship or property, the guardian, custodian and ward, on the parcel of land which is in the territory of the Republic of Belarus, paid by procurement organizations of consumer cooperation or other organizations, individual entrepreneurs;

about the income from collection and delivery of medicinal vegetable raw materials, wild-growing berries, nuts and other fruits, mushrooms, other wild-growing products to the organizations and (or) the individual entrepreneurs performing according to the procedure, established by the legislation, activities for trade procurement (purchase) of the specified products;

about the income from delivery to the organizations or individual entrepreneurs of secondary raw materials according to the list established by Council of Ministers of the Republic of Belarus;

about loans and the credits issued to the physical persons acting in case of the conclusion of loan agreements or credit agreements as the Belarusian individual entrepreneurs, notaries performing notarial activities in notarial bureaus;

about the microloans provided by the microfinancial organizations and the organizations which are not the microfinancial organizations and which are granted the right to perform microfinancial activities, to physical persons according to the procedure, established by the legislation;

about commercial loans;

about the loans granted physical persons according to the loan agreements of money signed by means of online borrowing service according to the procedure, established by the legislation;

about the credits issued by banks;

about all types of compensations provided by legal acts, resolutions of Council of Ministers of the Republic of Belarus, except for monetary compensation for unused labor leave, dismissal wage in connection with the termination of the employment contract, and also taxable the income tax from physical persons of compensations paid in the sizes exceeding the extreme amount or regulations of payment of such compensations established by the legislation;

about the income paid (issued in natural form) the trade-union organizations, trade union associations to the members of such organizations, faces consisting with these members in the relations of close relationship exempted from the income tax from physical persons according to Items 11-1 and 38 of article 208 of this Code;

about the income paid (issued in natural form) the serviceman public associations which members they are, to the faces consisting with this military personnel in the relations of close relationship exempted from the income tax from physical persons according to Items 11-1 and 38-1 of article 208 of this Code.

Forms of data on the income represented by bodies, the organizations and the other persons specified in part one of this Item and procedure for their filling are established by the Ministry of Taxes and Tax Collection.

The electronic information exchange of the bodies, organizations and other persons specified in part one of this Item by means of the information resources (systems) belonging to them for the purpose of forming and maintaining the database containing data on the income of physical persons, and also updating and exception of the data containing in it, performed in the procedure established by Council of Ministers of the Republic of Belarus with use of OAIS is made on a grant basis.

Data on the income of physical person are represented concerning it personally on a grant basis by means of the single portal of electronic services OAIS or through personal account of the payer.";

add Article with Item 7-2 of the following content:

"7-2. The Belarusian Currency and Stock Exchange open joint stock company shall represent quarterly no later than the 15th following for information on the security transactions made with the participation of physical persons for the expired quarter which expired quarter, on a grant basis in the Ministry of Taxes and Tax Collection based on the agreement signed with the Ministry of Taxes and Tax Collection.

Information specified in part one of this Item is submitted:

before integration of information resources (systems) with OAIS – in electronic form on electronic media in the Ministry of Taxes and Tax Collection;

after integration of information resources (systems) with OAIS – by means of OAIS.".

35. In Article 86:

to state subitem 1.1 of Item 1 in the following edition:

"1.1. the bank, National Bank shall report the data which are bank secrecy of the organizations (except for the Ministry of Finance and its territorial authorities), individual entrepreneurs and physical persons:

about opening, account termination, e-wallet of the organization, the individual entrepreneur, physical person within one working day respectively after opening, account termination, e-wallet. At the same time concerning the special accounts opened according to legal acts data on numbers and dates of the corresponding legal act in addition are reported;

about opening, closing of accounts on accounting of deposits (deposits) and (or) correspondent account of foreign bank, opening, account termination, e-wallet of other foreign organization within one working day respectively after opening, account termination, e-wallet;

being part of credit history of physical person.

The bank shall report data on availability and account details of physical person (except for accounts on accounting of deposits (deposits)) if the amount of receipt transactions on it exceeded 150 000 Belarusian rubles for the expired calendar year.

Information specified in part one of this subitem is submitted according to the procedure, established by the agreement signed by National Bank with the Ministry of Taxes and Tax Collection. The list of accounts, e-wallets on which such information is provided is determined by the Ministry of Taxes and Tax Collection in coordination with National Bank;";

in subitem 2.1 of Item 2:

state part one in the following edition:

"2.1. data on availability and account details, e-wallets and (or) on balances in cash on accounts, electronic money on (in) them, about cash flow on accounts, e-wallets, the added (paid) deposit interests (deposits), the data on the credits (issued, returned, extinguished), specific transactions, about transactions without opening of the account, the property which is in escrow with the bank.";

third to state the paragraph to part two in the following edition:

"in case of conducting checks concerning the physical persons including registered as individual entrepreneurs, and (or) checks of their partners – the organizations, individual entrepreneurs, physical persons;";

exclude item 4.

36. Add the Code with Article 86-1 of the following content:

"Article 86-1. Interaction with financial institutions of the Republic of Belarus

1. Financial institutions of the Republic of Belarus annually till September 1 represent to the Ministry of Taxes and Tax Collection for the subsequent direction in tax authorities of foreign state information on accounts (agreements) for the previous calendar year in the format determined for the purposes of application of the international treaty of the Republic of Belarus by tax authorities of foreign state.

In case of refusal of the account holder (the client under the agreement) in consent on submission of information (non-presentation of such consent within sixty working days following behind day of receipt of request by it) financial institutions of the Republic of Belarus represent data on quantity belonging to the account holder (to the client under the agreement) the accounts (agreements), about total amount on them, and also in the cases established by the international treaty of the Republic of Belarus about the amounts of the income paid concerning these accounts (agreements).

If it is provided by the international treaty of the Republic of Belarus, in case of obtaining through the Ministry of Taxes and Tax Collection of the written request of tax authorities of foreign state and (or) notification on the revealed mistakes in earlier directed information on accounts (agreements) financial institutions of the Republic of Belarus represent to the Ministry of Taxes and Tax Collection within thirty calendar days after receipt of such request and (or) the notification or in other time specified in them for the subsequent direction in tax authorities of foreign state information on accounts (agreements) which is in addition requested by them or specified.

2. For the purpose of ensuring confidentiality of information on accounts (agreements) in case of its direction in tax authorities of foreign state the Ministry of Taxes and Tax Collection uses technical and cryptographic means of information protection which can be determined, including tax authorities of foreign state, for the purposes of realization of provisions of the international treaty of the Republic of Belarus.

3. Texts of the international treaties of the Republic of Belarus signed by the Republic of Belarus in urgent condition, data on entry into force, suspension of action and the termination of international treaties of the Republic of Belarus, data on the format of submission of information on accounts (agreements) determined according to international treaties of the Republic of Belarus are posted on the official site of the Ministry of Taxes and Tax Collection on the Internet.

4. For the purposes of this Article and subitem 10.26-2 of Item 10 of article 285 of this Code the following terms and their determinations are used:

the account holder (the client under the agreement) – the organization created according to the legislation of foreign state, the other person who is not the foreign physical person concerning which the international treaty of the Republic of Belarus provides submission of information on accounts (agreements), the foreign physical person having open accounts (the signed agreements) in financial institutions of the Republic of Belarus;

the agreement – conforming to requirements, the defined international treaty of the Republic of Belarus, and concluded (concluded) by financial institution of the Republic of Belarus with the organization or physical person or in their advantage bank deposit agreement (deposit), the agreement of the current (settlement) bank account, the depositary agreement, the agreement of the voluntary insurance relating to life insurance or other agreement, submission of information concerning which is provided by the international treaty of the Republic of Belarus;

foreign state – the state in which the legislation on tax control of accounts in financial institutions of foreign states is effective and with which the Republic of Belarus signs the international treaty of the Republic of Belarus;

the foreign physical person – the citizen (subject) foreign state and (or) physical person – the tax resident of foreign state concerning which the international treaty of the Republic of Belarus provides submission of information on accounts (agreements);

information on accounts (agreements) – information, including the component the bank and (or) protected by legal acts other secret represented by financial institutions of the Republic of Belarus to tax authorities of foreign state through the Ministry of Taxes and Tax Collection for the purpose of accomplishment of obligations according to the international treaty of the Republic of Belarus, containing the data provided by the international treaty of the Republic of Belarus including the identification information about account holders (clients under agreements), data on the accounts (the signed agreements), remaining balance of means on them opened by them, total amount of the income (payments) for each of them;

the client – the organization or physical person having open accounts (the signed agreements) in financial institutions of the Republic of Belarus;

the international treaty of the Republic of Belarus – the interstate or intergovernmental agreement of the Republic of Belarus providing representation to tax authorities of foreign state of information on accounts (agreements) for the purpose of improvement of observance of the international tax rules and implementation of the legislation of such foreign state on tax control of accounts in financial institutions of foreign states;

the account – (opened) organizations conforming to requirements, the defined international treaty of the Republic of Belarus, the bank account, the non-bank credit and financial organization of the Republic of Belarus, "Development Bank of the Republic of Belarus" open joint stock company, the account of "depot" in the depositary of the Republic of Belarus open or to physical person;

financial institutions of the Republic of Belarus – banks, the non-bank credit and financial organizations, "Development Bank of the Republic of Belarus" open joint stock company, professional participants of the security market, the insurance companies performing types of the voluntary insurance relating to life insurance.".

37. In Item 5 of Article 88:

word in paragraph five "owners of the international systems of payment calculations with use" shall be replaced with words "operators of payment systems on the basis of use";

add Item with the paragraph of the following content:

"the loans (loans) granted to the organizations included in the list of the agricultural organizations which are subject to pre-judicial improvement or in the list of agricultural organizations concerning which holding procedures of economic insolvency (bankruptcy), the Republic of Belarus approved by Council of Ministers is necessary.".

38. The paragraph third parts three of Item 1 of article 89 after the word "adjustments" to add with words "the prices of the analyzed transaction or the price according to the compared transaction,".

39. To add Item 1 of Article 90 with part of the following content:

"When forming the range of market indicators of profitability for comparison of indicators of profitability of the analyzed party of the transaction – the foreign organization is allowed to use data from the accounting and (or) financial reporting of the Belarusian organizations (in case of their absence – the organizations of state members of the Eurasian Economic Union) in case of lack of information on the indicators of profitability determined based on the foreign organizations this from the accounting and (or) financial reporting.".

40. In item 4 of Article 93 of the word "it is less than minimum value" and "minimum" to replace respectively with the words "exceeds the maximum value" and "maximum".

41. In Article 97:

in Item 3 to replace the word of "June" with the word of "August";

in item 4:

add subitem 4.7 with paragraphs of the following content:

"for the credits (loans) are specified credit amount (loan), loan currency (loan), repayment date of the credit (loan), (I will occupy) the size of loan interest rate, (I will occupy) payment due dates of percent on the credit, type of interest rate (fixed or floating) on the credit (I will borrow), procedure for loan repayment (loan), the credit rating of the borrower (borrower) (in the presence), the name of rating agency (foreign (international) rating agency) which assigned to the borrower (borrower) credit score (in the presence), date of assignment of credit rating (in the presence), method of ensuring obligation fulfillment (in the presence);

for securities the type, category, security type, the price of one security, the number of securities, total cost of securities, percent (income) on security, credit rating on securities (in the presence), the name of rating agency (foreign (international) rating agency) which assigned credit score on securities (in the presence), date of assignment of credit rating (in the presence) are specified;

for currency exchange transactions date of making (conclusion) of the transaction, type of the bought, sold (convertible) foreign currency, the payment currency, buying rate, sales (conversion), quantity bought, the sold (convertible) currency, the amount of Belarusian rubles (foreign currencies) directed to purchase (received for sale) of foreign currency are specified;

for precious metals the name and type of precious metal (the name, type and test of ingot, coin), weight in ligature, weight in purity, the number of pieces, the price of precious metal, lump in ligature, total cost of precious metal, type of contribution (deposit) of precious metals, the size of percent, procedure and conditions of interest payment on contribution (deposit) of precious metals are specified;";

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