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

of January 19, 2023 No. 1

About change of the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of April 26, 2013 No. 14

Based on Item 5 of article 107 of the Tax Code of the Republic of Belarus, subitem 5.6 of Item 5 and subitem 6.4 of Item 6 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 resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of April 26, 2013 No. 14 "About implementation of ministerial procedures by tax authorities and establishment of document forms" the following changes:

1.1. in Item 1:

in part one of subitem 1.6 of the word to "the citizen of the Republic of Belarus who is constantly living outside the Republic of Belarus" shall be replaced with words to "the citizen of the Republic of Belarus who is constantly living outside the Republic of Belarus";

exclude subitem 1.11;

"state" to add subitem 1.16 part one after the word with the word "civil";

in part one of the subitem 1.19 of figure "1.11" to replace with figures "1.12";

1.2. "****" the word "(months)" to exclude appendices 26 to this resolution from the interlinear note;

1.3. 27, of 28, 34-4 to this resolution to be reworded as follows appendices (are applied);

1.4. to state subitem 4.1 of item 4 of appendix 29 to this resolution in the following edition:

"4.1. codes of the services rendered electronically, electronic remote sales of goods to buyers of the Republic of Belarus (to note the sign "X"):

010	020	030	040	050	060	070	080	090	100	110	120	130";

1.5. in appendix 34-9 to this resolution to replace the sign "*****" with sign "****".

2. This resolution becomes effective in the following procedure:

subitems 1.2-1.5 of Item 1 – since April 1, 2023;

other provisions of this resolution – after its official publication.

 

Appendix 27

to the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of April 26, 2013 No. 14
(in edition of the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of January 19, 2023 No. 1)

Form

The decision on return (about refusal (fully or partially) in return) differences between the amount of the tax deductions and total amount of the value added tax estimated on sales of goods (works, services), property rights

Inspection of the Ministry of Taxes and Tax Collection on

____________________________________________________________________________________

(the name of the area, city, area in the city)

______________________________________________________________________________________________________________________________________

by results of consideration of provided

______________________________________________________________________________________________

(the name (surname, own name, middle name (if that is available),

_____________________________________________________________________________________________________________________________________:

UNP *, location address (residence) of the payer)

the tax declaration (calculation) for the value added tax for ________ month ** _______ years;

statements for return of difference between the amount of the tax deductions and total amount of the value added tax estimated on sales of goods (works, services), property rights (further, unless otherwise specified, – difference of VAT amounts), from

				№		;
	(number)	(month)	(year)

by results of inspection of the payer ***, carried out for the period

with				on				;
	(number)	(month)	(year)		(number)	(month)	(year)

______________________________________________________________________________________________________________________________________

(other materials, documents and data (in case of their availability)

______________________________________________________________________________________________________________________________________

IT IS ESTABLISHED:

I. The payer declares to return difference of VAT amounts for __________ month ** _______ years ________ Belarusian rubles.

II. Taking into account results of check of the payer *** the difference of VAT amounts for __________ month ** _______ years ______ Belarusian rubles is subject to return.

III.

_____________________________________________________________________________________________________________________

(other actual circumstances established in case of consideration of the application ****)

_____________________________________________________________________________________________________________________

Being guided by article 137 of the Tax Code of the Republic of Belarus, the Law of the Republic of Belarus of October 28, 2008 No. 433-Z "About bases of ministerial procedures",

IT IS SOLVED:

I. Make return of difference of VAT amounts for _______ month ** ______ years __________ Belarusian rubles.

II. Refuse carrying out return of difference of VAT amounts for __________ month ** _______ years _________ Belarusian rubles.

The decision on refusal (fully or partially) in return of difference between the amount of the tax deductions and total amount of the value added tax estimated on sales of goods (works, services), property rights can be appealed ________________________________________________________________________________________________________________________

(procedure for appeal of the executive decision ****)

_____________________________________________________________________________________________________________________

Chief (deputy chief)
inspections of the Ministry of Taxes and Tax Collection on
______________________________________	________________	_________________________
(the name of the area, city, area in the city)	(signature)	(initials, surname)
	L. S. *****

Date				Number
	(number)	(month)	(year)

______________________________

* Accounting number of the payer.

** Number of month, and in case of submission of the tax declaration (calculation) for the value added tax quarterly – number of the last month of reporting quarter is specified.

*** It is specified when conducting check.

**** It is specified in case of decision making about refusal (fully or partially) in return of difference between the amount of the tax deductions and total amount of the value added tax estimated on sales of goods (works, services), property rights.

***** the Official stamp is put down in case of execution of the decision on paper.

Appendix 28

to the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of April 26, 2013 No. 14
(in edition of the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of January 19, 2023 No. 1)

Form

The decision on cancellation (completely or partially) decisions on return (about refusal (fully or partially) in return) differences between the amount of the tax deductions and total amount of the value added tax estimated on sales of goods (works, services), property rights

Inspection of the Ministry of Taxes and Tax Collection on

______________________________________________________________________________________

(the name of the area, city, area in the city)

_____________________________________________________________________________________________________________________

based on established by the inspection * which is carried out for the period

with				on				, fact
	(number)	(month)	(year)		(number)	(month)	(year)

the difference amount which is unreasonably shown by the payer to return from the budget between the amount of the tax deductions and total amount of the value added tax estimated on sales of goods (works, services), property rights (further, unless otherwise specified, – difference of VAT amounts), or in connection with representation

	(number)	(month)	(year)

the tax declaration (calculation) for the value added tax with the made changes and (or) additions for ________ month ** _______ years

in the relation

_____________________________________________________________________________________________________________________

(the name (surname, own name, middle name (if that is available)

____________________________________________________________________________________________________________________

UNP ***, location (residence) of the payer)

SOLVED:

I. Cancel (completely or partially) the decision on return (about refusal (fully or partially) in return) differences between the amount of the tax deductions and total amount of the value added tax estimated on sales of goods (works, services), property rights

from				number
	(number)	(month)	(year)

for ________ month ** ______ years in the amount of ________ Belarusian rubles.

II. Cancel the offsetting (offsettings) of the specified amount which is carried out:

_________ on account of payment ___________________ on the amount ________ Belarusian rubles;

(date of offsetting) (name of payment)

__________ on account of payment ___________________ on the amount ________ Belarusian rubles.

(date of offsetting) (name of payment)

III. Due to the cancellation of the above-stated decision

_________________________________________________________________________________

(the name (surname, own name, middle name (if that is available) the payer)

_____________________________________________________________________________________________________________________

shall:

1. pay ___________________ in the amount _______ Belarusian rubles,

(name of payment)

___________________ in the amount _______ Belarusian rubles,

(name of payment)

and also the penalty fee added on this amount in accordance with the established procedure;

2. pay the difference of VAT amounts which is unreasonably returned on the settlement account of the payer in the amount of ________ Belarusian rubles, and also the penalty fee added on this amount according to Item 10 of article 137 of the Tax Code of the Republic of Belarus.

Chief (deputy chief)
inspections of the Ministry of Taxes and Tax Collection on
______________________________________	________________	_________________________
(the name of the area, city, area in the city)	(signature)	(initials, surname)
	L. S. ****

Date				Number
	(number)	(month)	(year)

______________________________

* It is specified when conducting check.

** Number of month, and in case of submission of the tax declaration (calculation) for the value added tax quarterly – number of the last month of reporting quarter is specified.

*** Accounting number of the payer.

**** The official stamp is put down in case of execution of the decision on paper.

Appendix 34-4

to the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of April 26, 2013 No. 14
(in edition of the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of January 19, 2023 No. 1)

Form

_____________________________________

(full name of republican

_____________________________________

state body,

_____________________________________

other state organization,

_____________________________________

subordinate to Council of Ministers

_____________________________________

Republics Belarus /

_____________________________________

regional executive committee

_____________________________________

(The Minsk city executive

_____________________________________

committee) / local council of deputies

_____________________________________

(local executive

_____________________________________

and administrative organ)

The statement for change of the due date for tax payment established by the legislation, charges (duties), penalty fee of the organization (individual entrepreneur)

______________________________________________________________________________________________________________________________________

(name of the organization (surname, own name,

______________________________________________________________________________________________________________________________________

middle name (if that is available) the individual entrepreneur),

______________________________________________________________________________________________________________________________________

accounting number of the payer, organization location

______________________________________________________________________________________________________________________________________

(residence of the individual entrepreneur)

______________________________________________________________________________________________________________________________________

I ask in connection with

__________________________________________________________________________________________________________________

(the bases of change established by the legislation are specified

______________________________________________________________________________________________________________________________________

the due dates for tax payment, charges (duties) (further – taxes), penalty fee

______________________________________________________________________________________________________________________________________

according to Item 1 of Article 49 and (or)

______________________________________________________________________________________________________________________________________

Item 3 of article 50 of the Tax Code of the Republic of Belarus)

change the due dates for tax payment established by the legislation, penalty fee in shape:

1.

_______________________________________________________________________________________________________________________________

(delays with one-time payment; payments by installments with step-by-step payment

______________________________________________________________________________________________________________________________________

(monthly or quarterly equal shares); delays from subsequent

______________________________________________________________________________________________________________________________________

payment payment by installments (necessary to specify)

outstanding amounts on taxes, penalty fee, ___________ ______ of of all formed as of ____ in the amount of ___________________ Belarusian rubles, including:

Name of tax	Outstanding amount, it is white. rub.
	on tax	on penalty fee

Effective period (necessary to specify):

delays with ____ __________ _____ of on ____ _________ _____ of and (or)

payments by installments with ____ __________ _____ of on ____ _________ _____ of.

2. The tax credit on

___________________________________________________________________________________________________________

(name of tax (taxes)

______________________________________________________________________________________________________________________________________

_____________________________________________________________________________________________________________________________________,

to subject(s) to payment in the budget in the terms established by the legislation falling on the period with ____ ______ _____ of on ____ ________ _____ of.

Effective period of the tax credit with ____ __________ _____ of on ____ ________ ____.

Repayment provisions (necessary to specify):

one-time payment ____ _________ _____ of;

step-by-step ____________________________ payment with ____ ______ _____ of on ____ ________ ____.

           (monthly or quarterly

equal shares (necessary to specify)

Head of the legal entity (individual entrepreneur)	_______________	________________________
	(signature)	(initials, surname)
	L. S. *

________________

(date)

______________________________

* It can not be sealed by subjects of managing which according to legal acts have the right not to use seal.

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