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

of January 17, 2007 No. 9

About approval of the Instruction about procedure for filling of tax declarations (calculations) for the income tax from physical persons and to collection on development of the territories, determinations of time of the actual finding of physical person in the territory of the Republic of Belarus, submissions of data by tax agents, banks and operators of mail service, representation by physical person of confirmation of resident status of foreign state and forms of the references issued to the organizations and physical persons

Based on subitem 5.10 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 "Questions of the Ministry of Taxes and Tax Collection of the Republic of Belarus" and according to the Law of the Republic of Belarus of December 21, 1991 "About the income tax from physical persons" in edition of the Law of the Republic of Belarus of December 9, 2005 the Ministry of Taxes and Tax Collection of the Republic of Belarus DECIDES:

1. Approve:

1.1. the enclosed Instruction about procedure for filling of tax declarations (calculations) for the income tax from physical persons and to collection on development of the territories, determinations of time of the actual finding of physical person in the territory of the Republic of Belarus, submissions of data by tax agents, banks and operators of mail service, representation of confirmation of resident status of foreign state by physical person;

1.2. forms:

certificates of condition on accounting of the housing conditions needing improvement according to appendix 2;

certificates of payment (deduction) of the income tax from physical persons for the purpose of avoidance of double taxation according to appendix 3;

certificates of the permanent residence of physical person in the Republic of Belarus in tax period for the purpose of avoidance of double taxation according to appendix 4;

the reference confirming the right to implementation of bank money transfer to physical person according to appendix 6.

1-1. Determine that the reference confirming the right to implementation of bank money transfer to physical person is issued to the legal entity or the individual entrepreneur according to the procedure and the terms established by the legislation on the ministerial procedures performed by tax authorities based on the statement for issue of such reference, in which in addition to data, stipulated in Item 3 articles 14 of the Law of the Republic of Belarus of October 28, 2008 "About bases of ministerial procedures" (The national register of legal acts of the Republic of Belarus, 2008, No. 264, 2/1530), shall contain data on purpose of payment, the cash amount which is subject to transfer to physical person, the bank name, servicing legal entity or the individual entrepreneur, and also data on the bank name in which money is listed to physical person.

2. Recognize invalid regulatory legal acts and separate structural elements of regulatory legal acts according to appendix 5.

3. This resolution becomes effective after its official publication.

Appendix 1

It is excluded

Appendix 2

to the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of January 17, 2007 No. 9

     Штамп организации
     "__" __________ 20__ г.
     № ____

                               Справка
                  о состоянии на учете нуждающихся в
                      улучшении жилищных условий

     Выдана __________________________________________________________
                       (фамилия, имя, отчество,
______________________________________________________________________
         вид документа, удостоверяющего личность, его данные)
и удостоверяет то, что он (она) согласно _____________________________
______________________________________________________________________
       (указать дату и номер совместного решения администрации
______________________________________________________________________
 государственного органа, другой организации и профсоюзного комитета,
______________________________________________________________________
   а при его отсутствии - иного представительного органа работников
                           (при их наличии)
с семьей _____________________________________________________________
______________________________________________________________________
 (перечислить членов семьи, нуждающихся в улучшении жилищных условий)
______________________________________________________________________
с "__" ________ ____ г. на основании _________________________________
                                             (указать основание
______________________________________________________________________
      принятия на учет нуждающихся в улучшении жилищных условий)
______________________________________________________________________
принят(а) на учет нуждающихся в улучшении жилищных условий.
     Снят(а) с учета нуждающихся в улучшении жилищных условий* _______
______________________________________________________________________
                  (указать основания снятия с учета,
            а также дату и номер решения о снятии с учета)

     Действительна ___________________________________________________
                      (указывается срок действия справки)

     Руководитель организации _____________ ___________________
                                (подпись)   (инициалы, фамилия)

     Председатель
     профсоюзного комитета
     или заместитель руководителя
     по общим вопросам
     (при их наличии) _________________ ____________________
                          (подпись)      (инициалы, фамилия)
                      М.П.

     ______________________________
     *Заполняется при условии,  что  в  отношении  данного  гражданина
принято  решение  о  снятии  с  учета нуждающихся в улучшении жилищных
условий.                        

Appendix 3

to the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of January 17, 2007 No. 9

The certificate of payment (deduction) of the income tax from physical persons for the purpose of avoidance of double taxation

     Инспекция Министерства по налогам и сборам Республики Беларусь __
______________________________________________________________________
                 (наименование инспекции Министерства
               по налогам и сборам Республики Беларусь)
подтверждает факт уплаты (удержания) подоходного налога в размере ____
______________________________________________________________________
                      (сумма цифрами и прописью)
взимаемого*:
     1) согласно  пункту  (пунктам)  ___________________  статьи   173
Налогового кодекса Республики Беларусь
     2) в соответствии с _____________________________________________
______________________________________________________________________
по ставке (ставкам) ___________________ процентов от налогооблагаемого
дохода _______________________________________________________________
                         (вид и сумма дохода)
______________________________________________________________________
           (фамилия, имя, отчество, наименование документа,
______________________________________________________________________
                удостоверяющего личность, его данные,
______________________________________________________________________
            адрес места жительства, УНП (при его наличии)
     Наименование, адрес, УНП лица, удержавшего налог ________________
______________________________________________________________________
     Действительна ___________________________________________________
                      (указывается срок действия справки)
     Начальник (заместитель начальника)
     инспекции Министерства по налогам и
     сборам Республики Беларусь по ______________ ___________________
                                      (подпись)   (инициалы, фамилия)
                                   М.П.
    
     Примечание. Настоящая справка заполняется в трех экземплярах:
     1-й экземпляр - для налогового органа ___________________________
______________________________________________________________________
                   (наименование налогового органа)
     2-й экземпляр - для физического лица;
     3-й экземпляр - для инспекции Министерства по налогам  и  сборам,
выдающей справку.
     ______________________________
     *Заполнить строку 1 или строку 2.                            

Appendix 4

to the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of January 17, 2007 No. 9

     Исх. № ______________
     от "__" ____________ 20__ г.

The certificate of the permanent residence of physical person in the Republic of Belarus in tax period for the purpose of avoidance of double taxation

     Инспекция Министерства по налогам и сборам Республики Беларусь __
______________________________________________________________________
                 (наименование инспекции Министерства
               по налогам и сборам Республики Беларусь)
настоящим удостоверяет, что __________________________________________
______________________________________________________________________
           (фамилия, имя, отчество, наименование документа,
______________________________________________________________________
                удостоверяющего личность, его данные,
______________________________________________________________________
            адрес места жительства, УНП (при его наличии)
в ____________________________________________________________________
                     (указывается налоговый период)

является резидентом __________________________________________________
                                      (страна)
в значении ___________________________________________________________
______________________________________________________________________
     Действительна ___________________________________________________
                        (указывается срок действия справки)
     Начальник (заместитель начальника)
     инспекции Министерства по налогам и
     сборам Республики Беларусь по ______________ ___________________
                                     (подпись)    (инициалы, фамилия)
                                   М.П.
     
     Примечание. Настоящая справка заполняется в трех экземплярах:
     1-й экземпляр - для налогового органа ___________________________
______________________________________________________________________
                   (наименование налогового органа)
     2-й экземпляр - для физического лица;
     3-й экземпляр - для инспекции Министерства по  налогам  и  сборам
Республики Беларусь, выдающей справку. 

Appendix 5

to the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of January 17, 2007 No. 9

The list of regulatory legal acts and separate structural elements of the regulatory legal acts recognized invalid

 1. The letter of the Main state tax authorities under the Ministry of Finance of the Republic of Belarus of September 30, 1994 No. 03-02-10/138 "Calculation of taxes to entrepreneurs" (The bulletin of normative legal information, 1994, No. 12).
    2. Items 2-5 of the order of the State Tax Committee of the Republic of Belarus of April 13, 1999 No. 69 "About recognition voided regulations" (The national register of legal acts of the Republic of Belarus, 1999, No. 38, 8/290).
    3. The order of the State Tax Committee of the Republic of Belarus of January 10, 2000 No. 4 "About recognition voided" (The national register of legal acts of the Republic of Belarus, 2000, No. 17, 8/2599).
    4. The resolution of the State Tax Committee of the Republic of Belarus of July 30, 2001 No. 105 "About non-use of measures of responsibility for untimely payment of advance payments for the income tax" (The national register of legal acts of the Republic of Belarus, 2001, No. 77, 8/6485).
    5. The resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of February 27, 2006 No. 30 "About approval of the Instruction about structure of the expenses connected with implementation of business activity by individual entrepreneurs and persons (private notaries) equated to them for the purposes of the taxation, procedure for their exception of subjects to taxation by the income tax of the income and procedure for documentary confirmation" (The national register of legal acts of the Republic of Belarus, 2006, No. 44, 8/14133).
    6. The resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of February 28, 2006 No. 33 "About approval of the Instruction about procedure for realization of collection of the income tax from physical persons and forms of tax accounting" (The national register of legal acts of the Republic of Belarus, 2006, No. 58, 8/14230).
    7. The resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of March 10, 2006 No. 35 "About approval of the form of the reference confirming the right to implementation of bank money transfer to physical person, issued by tax authorities for the purpose of the taxation and establishment of procedure for its issue and representation to bank" (The national register of legal acts of the Republic of Belarus, 2006, No. 54, 8/14140).
    8. The resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of May 11, 2006 No. 58 "About modification and amendments in the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of February 28, 2006 No. 33" (The national register of legal acts of the Republic of Belarus, 2006, No. 86, 8/14457).
    9. The resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of June 1, 2006 No. 63 "About entering of amendments and changes into the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of February 28, 2006 No. 33" (The national register of legal acts of the Republic of Belarus, 2006, No. 94, 8/14574).
    10. Item 2 of the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of September 4, 2006 No. 96 "About modification and amendments in some   regulatory legal acts  of the Ministry of Taxes and Tax Collection of the Republic of Belarus" (The national register of legal acts of the Republic of Belarus, 2006, No. 160, 8/15014).
    11. Ceased to be valid

Appendix 6

to the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of January 17, 2007 No. 9

The reference confirming the right to implementation of bank money transfer to physical person

     УНП*
______________________________________________________________________
        (фамилия, собственное имя, отчество физического лица -
______________________________________________________________________
   получателя денежных средств, документ, удостоверяющий личность,
                              его серия,
______________________________________________________________________
             номер (при наличии), кем выдан, дата выдачи)
     УНП**
 
______________________________________________________________________
        (наименование и место нахождения лица, осуществляющего
                         банковский перевод)
Сумма ________________________________________________________________
                         (цифрами и прописью)
перечисляемая физическому лицу за ____________________________________
                                           (назначение платежа)
на счет в ____________________________________________________________
                         (наименование банка)
подлежит/не подлежит   (ненужное   зачеркнуть)    налогообложению    в
соответствии с законодательством.
Льготы по налогу предоставлены в соответствии с ______________________
                                                 (указывается точная
                                                     (до абзаца)
______________________________________________________________________
            норма Налогового кодекса Республики Беларусь)
Физическому   лицу   подлежит   к  уплате  подоходный  налог  в  сумме
______________________________________________________________ рублей.
                         (цифрами и прописью)
Справка выдана для представления _____________________________________
                                      (полное наименование банка,
______________________________________________________________________
  обслуживающего юридическое лицо, индивидуального предпринимателя)
Действительна ________________________________________________________
                     (указывается срок действия справки)
      
Начальник (заместитель начальника) инспекции
Министерства по налогам и сборам Республики Беларусь
по _________________________________   ___________ ___________________
      (наименование района, города,     (подпись)  (инициалы, фамилия)
           района в городе)
     
      М.П.
     ______________________________
      *Учетный номер  плательщика  - физического лица (заполняется при
наличии информации о таком номере).
      **Учетный номер  плательщика - лица,  осуществляющего банковский
перевод.

Approved by the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of January 17, 2007 No. 9

The instruction about procedure for filling of tax declarations (calculations) for the income tax from physical persons and to collection on development of the territories, determinations of time of the actual finding of physical person in the territory of the Republic of Belarus, submissions of data by tax agents, banks and operators of mail service, representation of confirmation of resident status of foreign state by physical person

Chapter 1. Procedure for filling of the tax declaration (calculation) for the income tax from physical persons and to collection on development of the territories by individual entrepreneurs and private notaries

1. The tax declaration (calculation) for the income tax from physical persons and to collection on development of the territories of the individual entrepreneur (the private notary) (further in this the glavedeklaration (calculation) is filled with individual entrepreneurs (private notaries) for each accounting period (quarter) the accruing result since the beginning of tax period based on revenues and expenses yielded accounting in form according to appendix 1 to this Instruction.

2. On the title page of the declaration (calculation) in the column "Codes of the Types of Activity Performed in the Accounting Period" five digital decimal signs of code are specified:

on the first line item - the core activity determined according to the nation-wide qualifier of the Republic of Belarus OKRB 005-2006 "Types of economic activity" approved by the resolution of the State committee on standardization of the Republic of Belarus of December 28, 2006 No. 65 "About approval, enforcement, change and cancellation of technical regulatory legal acts in the field of technical regulation and standardization and the nation-wide qualifier of the Republic of Belarus";

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info