LAW OF THE REPUBLIC OF BELARUS

of December 27, 2023 No. 327-Z

About change of the laws on the tax matters

Accepted by the House of Representatives on November 29, 2023

Approved by Council of the Republic on December 13, 2023

Article 1. Bring in the Tax code of the Republic of Belarus of December 19, 2002 the following changes:

1. To add Item 2 of Article 10 with the paragraph of the following content:

"collection for implementation of activities for rendering services in the field of agroecotourism.".

2. In Item 2 of Article 13:

add Item with subitem 2.6-1 of the following content:

"2.6-1. single property payment – the total amount of the real estate tax, land tax and vehicle tax which is subject to payment by physical person.

Payment, collection of single property payment, and also offsetting (return) of excessively paid amounts of such payment are performed according to the procedure, established by this Code for taxes;";

in subitem 2.12 part one:

in paragraph three of the word "with the foreign organization (the foreign individual entrepreneur) will organize rendering services electronically" shall be replaced with words "will organize rendering services electronically of the foreign organization (the foreign individual entrepreneur)";

in paragraph four of the word "with the Belarusian organization (the Belarusian individual entrepreneur) will organize rendering services electronically" shall be replaced with words "will organize rendering services electronically of the Belarusian organization (the Belarusian individual entrepreneur)";

in subitem 2.12-1:

in part one:

in paragraph three of the word "with the foreign organization (the foreign individual entrepreneur) will organize electronic remote sales of goods" shall be replaced with words "will organize electronic remote sales of goods of the foreign organization (the foreign individual entrepreneur)";

in paragraph four of the word "with the Belarusian organization (the Belarusian individual entrepreneur) will organize electronic remote sales of goods" shall be replaced with words "will organize electronic remote sales of goods of the Belarusian organization (the Belarusian individual entrepreneur)";

in part two the word "Organization" shall be replaced with words "The foreign organization, foreign".

3. In Article 14:

state Item 2 in the following edition:

"2. Are understood as the organizations:

2.1. legal entities of the Republic of Belarus, including organizational structures of labor unions (the republican unions (associations) and other associations of labor unions (further – trade union associations)), recognized by those according to the legislation on labor unions (except for the specified structures not given the rights of the legal entity);

2.2. the foreign and international organizations, including not being legal entities;

2.3. particular partnerships (agreement parties about joint activities, except agreement parties of konsortsialny crediting);

2.4. the organizational structures of political parties, other public associations which are not specified in subitem 2.1 of this Item, republican state public associations, the Belarusian notarial chamber given the rights of the legal entity.";

to add Item 3 after the words "Republic of Belarus" with words "(including the organizational structure of labor union (trade union association), political party, other public association, republican state public association, Belarusian notarial chamber which is not given the rights of the legal entity)".

4. "State" to exclude the word from part three of Item 1 of Article 20.

5. To add Item 5 of Article 21 with part of the following content:

"Person, whose rights and (or) legitimate interests are infringed by decisions of tax authorities and (or) actions (failure to act) of their officials, has the rights granted to the payer by subitem 1.14 of Item 1 of this Article.".

6. In Item 1 of Article 22:

state subitem 1.4.2 in the following edition:

"1.4.2. annual individual statements (further in this subitem – the reporting) no later than March 31 of the year following for reporting on the established formats in the form of the electronic document;

regulations on accounting policy (further – accounting policy) taking into account the features established by parts of the second or fifth and seventh of this subitem.

The organization newly created in the current year represents to tax authority accounting policy no later than thirty calendar days from the date of state registration of this organization.

The organization which was applying simplified taxation system without conducting financial accounting and began to keep financial accounting in case of application of this mode or switched over to other specific mode of the taxation or general procedure for the taxation represents accounting policy no later than the last date with which it begins respectively conducting financial accounting or application of other specific mode of the taxation or general procedure for the taxation.

The foreign organization in case of the circumstances specified in subitems 1.5 and 1.6 of Item 1 of article 70 of this Code represents to tax authority accounting policy no later than thirty calendar 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 accounting policy is 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 case of entering into accounting policy of changes and (or) amendments the organization represents these changes and (or) amendments no later than thirty calendar days from the date of their approval of the organization by the head and (or) other authorized person (body).

Obligation represent the reporting and accounting policy extends to the organizations constituting the reporting according to the legislation on financial accounting and the reporting, except for:

state-financed organizations;

the non-profit organizations which are not performing business activity;

the foreign organizations which are not performing activities which according to article 180 of this Code are considered as activities in the territory of the Republic of Belarus through permanent mission;

National Bank and its structural divisions;

peasant farms which conducted as of December 31 of the expired accounting year financial accounting in the book of accounting of the income and expenses of peasant farm;

payers to whom procedures in the case of insolvency or bankruptcy, except for sanitation are applied, and also being in process of liquidation (the activities termination).

Irrespective of provisions of part six of this subitem the organization, being the taxpayer in case of simplified taxation system and not keeping financial accounting, in case of adoption of subitem 2.1.6 of Item 2 of Article specified in part four 324 of this Code of the decision on recognition of money when which obtaining she has no right to apply this tax regime its non-operating incomes represents to tax authority accounting policy in which such decision is reflected, in time, specified in part five of this subitem;";

from the paragraph of third of part one of subitem 1.5 of the word", or under the act of customs inspection" to exclude decisions;

state subitem 1.9.3 in the following edition:

"1.9.3. from the date of decision making about liquidation of the organization, except as specified, if such information is provided by registering body by means of the automated information system "Interaction" (further – AIS "Interaction"), – about adoption of such decision;";

add Item with subitem 1.9.3-1 of the following content:

"1.9.3-1. from the date of decision making about reorganization of the organization – about adoption of such decision;";

state subitem 1.9.6 in the following edition:

"1.9.6. from the date of change of the name and (or) the location of the organization, appointment (replacement) of the head (the other person authorized according to constituent documents to act on behalf of the organization), except as specified, if such information is provided by registering body by means of AIS "Interaction", – about such change, appointment (replacement);".

7. In subitem 2.1 of Item 2 of Article 26:

paragraphs the fifth, tenth and eleventh to exclude;

from the paragraph of the fifteenth the word "not conclusion" to exclude;

add the subitem with the paragraph of the following content:

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

8. To add Item 1 of Article 29 with subitem 1.16 of the following content:

"1.16. about the decision of the Ministry of Taxes and Tax Collection on restriction (renewal) of access to Internet resource.".

9. Add Article 31 with Item 3 following of content:

"3. Concerning the foreign free aid received with violation of procedure and (or) the conditions established by the President of the Republic of Belarus, provisions of subitem 2.7 of Item 2 of this Article are not applied.".

10. From Item 3 of Article 36 the second offer to exclude.

11. In Item 2 of Article 38:

the first offer of subitem 2.1 after the word of "money" to add with words ", in case of execution of such payment instruction by bank in the same day";

add Item with subitem 2.6-1 of the following content:

"2.6-1. day of execution by bank of payment instructions on payment of tax amounts, collection (duty), penalty fee by means of system of instant payments;".

12. In Article 40:

in Item 2 part three:

the fourth 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)";

the fifth to exclude the paragraph;

third to state the paragraph to part one of item 4 in the following edition:

"individual entrepreneurs".

13. In Article 42:

the fifth item 4 to state the paragraph in the following edition:

"wrong specifying by the payer in the payment instruction of the name (code) of bank and account number on accounting of means republican and (or) local budgets.";

in Item 9:

part one after the word" (duties)," to add with words "to single property payment,";

in word part four to "the real estate tax, the land tax and vehicle tax" and "the corresponding tax" to replace respectively with words to "single property payment" and "such payment".

14. In Article 45:

in Item 3:

the second to state part in the following edition:

"In case of allocation from structure of the organization of one or several organizations the tax liability is fulfilled and the payable penalty fee is paid by legal successors according to the share of participation of the legal successor determined in the separation balance sheet performed by the tax liability, payment of penalty fee of the reorganized organization no later than the 22nd following after month of reorganization. At the same time, if the separation balance sheet was not constituted, did not affirm, is not provided for the solution of question of legal succession or from the provided separation balance sheet it is impossible to determine the legal successor or the unfair asset allocation and obligations which entailed impossibility of performance of the tax liability, payment of penalty fee, according to the decision of tax authority in the place of registration of the reorganized organization accepted in the established form, execution of the tax liability is seen, payment of penalty fee are performed by solidary reorganized organization and all legal successors of the reorganized organization.";

add Item with part of the following content:

"The decision about solidary execution of the tax liability, payment of penalty fee, specified in part two of this Item, within three working days following behind day of its acceptance goes tax authority of the reorganized organization and to the organizations to which are assigned solidary execution of the tax liability, payment of penalty fee of the reorganized organization, in writing or electronically in personal account of the payer.";

in item 4:

the second offer of part two to state in the following edition: "At the same time, if the separation balance sheet was not constituted, did not affirm, is not provided for the solution of question of legal succession or from the provided separation balance sheet it is impossible to determine the legal successor or the unfair asset allocation and obligations which entailed impossibility of performance of the tax liability, payment of penalty fee, according to the decision of tax authority in the place of registration of the reorganized organization accepted in the established form, execution of the tax liability is seen, payment of penalty fee are performed solidary by all legal successors of the reorganized organization.";

add Item with part of the following content:

"The decision about solidary execution of the tax liability, payment of penalty fee, specified in part two of this Item, within three working days following behind day of its acceptance goes tax authority to legal successors of the reorganized organization to whom are assigned solidary execution of the tax liability, payment of penalty fee of the reorganized organization, in writing or electronically in personal account of the payer.".

15. Part the second Item 3 of article 48 after the word" (duties)," to add with the words "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".

16. In Article 49:

add Article with Item 3-1 of the following content:

"3-1. Payments in repayment of the spread debt are made by equal fees no later than the last working day of the period for which such payment is made.";

in Item 5:

in part two:

in paragraph one of the word "are paid for use" to replace with the word "are paid";

in the paragraph the second "delay" shall be replaced with words the word "on delay";

word in paragraph three "payment by installments – equal fees" shall be replaced with words "on payment by installments –";

in paragraph four:

"delay" shall be replaced with words the word "on delay";

"equal fees" to exclude words;

third to state part in the following edition:

"Interest for using delay, payment by installments or delay with the subsequent payment by installments are charged on payment amount in repayment of the delayed (spread) outstanding amounts on taxes, charges (duties), penalty fee proceeding from the number of days in the period of use of delay, payment by installments or delay with the subsequent payment by installments since start date of use of them on the last number of the period for which such payment is made.".

17. In Article 50:

add Article with Item 3-1 of the following content:

"3-1. Payments are brought by equal fees no later than the last working day of the period for which such payment is made in repayment of the amounts of taxes, charges (duties) on which the tax credit is granted.";

third of item 4 to state part in the following edition:

"Interest for using the tax credit are charged on payment amount in repayment of the amounts of taxes, charges (duties) on which the tax credit, proceeding from the number of days in the period of use is granted to them since start date of use of the tax credit on the last number of the period for which such payment is made.".

18. In Article 51:

in Item 1 part two:

"state" and "state" to exclude from paragraph two of the word;

"state" to exclude the word from the paragraph of third;

the word "state" to exclude item 4 parts two from the paragraph of the fourth;

"state" to exclude the word from the paragraph of the eighth Item 6.

19. "State" to exclude the word from paragraph two of Item 1 of Article 53.

20. In Item 2 of Article 55:

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

"Penalty fee on single property payment is charged on the amount determined as difference between total amount estimated to payment to physical person of the real estate tax, land tax and vehicle tax and the amount paid (collected) as single property payment.";

the second to state part in the following edition:

"Penalty fee is charged for each calendar day of delay during the entire period of non-execution of the tax liability since the day following the payment due date established by the tax legislation including day of execution of the tax liability if other is not established by part four of this Item. At the same time the size of the penalty fee added on the amount of the tax which is subject to payment by results of check, collection (duty), reflected in the decision according to the inspection statement or in the notification on the amounts of customs payments, other payments which are not paid at the scheduled time which collection is assigned to customs authorities shall not exceed the amount of subjects to payment by results of check of tax, collection (duty).".

21. Third to state the paragraph to part one of Item 9 of Article 56 in the following edition:

"information on suspension of transactions of the payer on accounts, e-wallets in other banks received from AIS "Interaction".".

22. To state paragraph two of Item 2 of Article 61 in the following edition:

"the inspection which is carried out according to this Code or other legal acts;".

23. To state Item 6 of Article 62 in the following edition:

"6. Tax or customs authority in the cases established by the legislation, having the right to direct the application for change of payment request which is subject to obligatory execution to AIS IDO.

The tax authority which made the decision on tax collection, collection (duty) of penalty fee which failure to pay is revealed by results of check in case of cancellation of the decision according to the inspection statement and purposes of additional check directs the application for suspension of execution of payment request to AIS IDO. After decision under the act of additional check the tax authority directs to AIS IDO the application for execution renewal, either for change, or for withdrawal of payment request.".

24. To state Item 8 of Article 64 in the following edition:

"8. Tax or customs authority in the cases established by the legislation, having the right to direct the application for change of payment request which is subject to obligatory execution to AIS IDO.

The tax authority which made the decision on tax collection, collection (duty), penalty fee which failure to pay is revealed by results of check at the expense of means of debtor in case of cancellation of the decision according to the inspection statement and purposes of additional check directs the application for suspension of execution of payment request to AIS IDO. After decision under the act of additional check the tax authority directs to AIS IDO the application for execution renewal, either for change, or for withdrawal of payment request.

The tax authority sends to debtor the message in the form of the electronic document through personal account of the payer on suspension, execution renewal, change, withdrawal of the decision on tax collection, collection (duty), penalty fee for the account of means of debtor.".

25. In Article 66:

add Item 2 with the paragraph of the following content:

"on account of collection of cost, confiscation of the income, payment of the penalties applied (imposed) by courts or tax authorities by results of hearing of cases about administrative offenses, protocols on which making are constituted by officials of tax authorities (further in this Chapter, Articles 70, 137 and 292 of this Code – administrative punishments). Such offsetting is made within three working days from the date of identification of the fact of availability at the payer of unexecuted administrative punishment.";

in Item 3 part one:

state paragraph two in the following edition:

"execution of the tax liabilities on other taxes, charges (duties), payments of penalty fee on them, execution of administrative punishments;";

in paragraph three shall be replaced with words the word of "penalties" "unexecuted administrative punishments";

in paragraph three of item 4 of the word "the paragraph third" shall be replaced with words "paragraphs the third and fourth";

in the paragraph the second the word of "penalties" shall be replaced with words Item 5 parts one "unexecuted administrative punishments".

26. In part two of Item 3 of Article 67 shall be replaced with words the word of "penalties" "unexecuted administrative punishments".

27. In Article 68:

in Item 1 of the word "penalties for" and "unpaid penalty fee and penalties" to replace respectively with words "administrative punishments for" and "unpaid penalty fee and unexecuted administrative punishments";

in Item 2 of the word of "unpaid penalty fee and penalties" and "payment of penalty fee and penalties" to replace respectively with words of "unpaid penalty fee and unexecuted administrative punishments" and "payments of penalty fee and execution of administrative punishments";

in Item 3 part one shall be replaced with words the word of "penalties" "unexecuted administrative punishments".

28. In Article 69:

state Item 8 in the following edition:

"8. Registration of the notary is performed by tax authority based on information of the Ministry of Justice.

The procedure, structure and terms of submission to tax authority of information on the notary are established by the Ministry of Justice.";

from the paragraph of the fifth Item 12 of the word", performing notarial activities in notarial bureau" to exclude.

29. In Article 70:

in Item 1:

in subitem 1.5:

to exclude the paragraph of the sixth part two;

add the subitem with part of the following content:

"Registration of the foreign organization specified in parts one of this subitem, updating of the information about her about registration in the State register of payers (other obliged persons) are performed on condition of opening of the current (settlement) bank account by it in the territory of the Republic of Belarus. Provisions of this part are not applied in the case specified in part six of Item 2 of this Article;";

in part one of subitem 1.7 of the word "To Minsk electronically" shall be replaced with words to "Minsk in electronic form";

in subitem 4.1 of item 4:

part two in paragraph three the word of "penalties" shall be replaced with words "execution of administrative punishments";

in word part four of "unpaid penalty fee and penalties" and "payment of penalty fee and penalties" to replace respectively with words of "unpaid penalty fee and unexecuted administrative punishments" and "payments of penalty fee and execution of administrative punishments".

30. Add the Code with Article 70-1 of the following content:

"Article 70-1. Features of registration and removal from accounting in tax authority of diplomatic representations and consular establishments of foreign states, representations and bodies of the international organizations and interstate educations

1. Diplomatic representations and consular establishments of foreign states, representations and bodies of the international organizations and interstate educations are subject to registration in tax authority according to the Ministry of Foreign Affairs (further in this Item – the message).

The message shall contain the following information about the payer:

full name;

legal position;

the location (registration) – for the international organization and interstate education;

the location in the Republic of Belarus;

surname, own name, middle name (if that is available) heads of the payer (the other person, the representative to act on behalf of the payer), phone numbers, including the mobile phone, data of the document confirming accreditation of the foreign citizen in the Ministry of Foreign Affairs and (or) data on other governing bodies;

surname, own name, middle name (if that is available) person performing management of financial accounting, the phone numbers, including the mobile phone this the identity document, effective period of the power of attorney (in the presence of such data).

The message goes to the Ministry of Taxes and Tax Collection within ten working days from the date of receipt in the Ministry of Foreign Affairs from the payer of information on rendering assistance in assignment of accounting number of the payer. The Ministry of Taxes and Tax Collection sends the message within three working days from the date of, its receipt following behind day, to tax authority in the location of the payer.

2. In case of change of the data specified in part two of Item 1 of this Article, the payer shall within ten working days from the date of their change report about such change in the Ministry of Foreign Affairs and tax authority in the place of registration.

3. Removal of the payer from accounting in tax authority is performed within ten working days after twelve months following after month of receipt of information of the Ministry of Foreign Affairs or the payer about the termination of activities in the Republic of Belarus.".

31. In Article 73:

in part three of Item 6 of the word "electronic or written type" shall be replaced with words to "electronic or written form";

in Item 8:

in word part one "electronic or written type" shall be replaced with words to "electronic or written form";

the fourth to add part with offers of the following content: "On the facts of the revealed violations by the official of tax authority within its competence can be constituted the protocol on administrative offense and (or) the decree on the case of administrative offense is issued. At the same time day of detection of the administrative offense revealed during the subsequent stage of cameral check day of delivery of the act of cameral check to the payer or his representative under list or its directions to the payer according to the procedure, stipulated in Item the 5th Articles of 81 of this Code is considered.".

32. In Article 73-1:

in paragraph three of Item 7 and the paragraph the second Item 8 of figure "1000" to replace with figures "1500";

state Item 10 in the following edition:

"10. The requirement about submission of explanations about sources of the income for the established form together with calculation goes (is handed) to physical person no later than two working days following behind day of creation of calculation, one of the following methods:

it is handed personally under list;

goes the registered mail with the notification on obtaining. About the direction of documents in such a way the physical person in day of the direction is notified through personal account of the payer, either the SMS message, or the telephone message, and in the absence of possibility of the notification by such methods – with use of other means of communication (the telegram, the e-mail message or another). The tax authority has the right to notify in addition physical person by means of other means of communication.

In case of non receipt by physical person of the documents directed by the registered mail with the notification on obtaining, such documents repeatedly go according to the procedure, established by the paragraph third parts one of this Item. In this case the physical person is considered properly notified, and documents – received from the date of the direction of the notification to physical person to one of the following methods: through personal account of the payer, the SMS message, the telephone message, and in the absence of possibility of the notification by such methods – with use of other means of communication (the telegram, the e-mail message or another). In the presence in tax authority of information on the actual receipt of repeatedly directed documents the physical person is considered properly notified, and documents – received from the date of the actual receipt of such documents by physical person.

In the presence in tax authority of information on the actual non receipt by physical person of the documents sent it earlier according to parts one and the second this Item according to the statement of physical person such documents go (are handed) to it according to the procedure, established by part one of this Item. In this case the physical person is considered properly notified, and documents – received from the date of the actual receipt of documents by physical person.

The copy of the requirement about submission of explanations about sources of the income together with the copy of calculation for the request of physical person provided in written or electronic form according to the procedure, stipulated in Clause the 27th of this Code can be sent to personal account of the payer.";

in Item 12:

"the income in the checked period" shall be replaced with words words "transactions and (or) the income of the checked face";

add Item with part of the following content:

"Are not considered as the income by tax authority in case of the conducting check the money transferred to storage and (or) received in the form of loans, specified in explanations about sources of the income submitted in case of the direction by tax authority of documents according to the procedure established by part three of Item 10 of this Article, except for such money received via bank transfer or according to the transactions which are documentary confirmed with state body and (or) other organization, the individual entrepreneur, the notary.";

in Item 14:

in subitem 14.2:

"specified" to exclude the word;

add the subitem with words ", except for tax declarations (calculations) which term of representation comes after receipt of the requirement about submission of explanations about sources of the income";

in subitem 14.5:

to exclude parts three of the word "70 percent" from the paragraph of third;

in part four of the word "the moment of acceptance of the estimated real estate object in operation" shall be replaced with words "any date of calendar year in which the estimated real estate object is accepted in operation,";

add the subitem with part of the following content:

"Construction expenses of capital structures (buildings, constructions), the isolated rooms, parking places, performed by physical person with involvement of the builder or contractor, in case of impossibility of receipt of data on such expenses in connection with liquidation (the activities termination) of the builder or contractor, absence at such builder or the contractor of data are considered in the amount of, determined according to part three of this subitem.";

state Item 20 in the following edition:

"20. Additional inspection is carried out in case:

need of confirmation of justification of the arguments stated in objections according to the inspection statement or the claim to the decision according to the inspection statement;

obtaining after creation of the message on compliance of expenses to the income of physical person, the inspection statement or decision according to the inspection statement of information from tax authorities of other states, state bodies and other organizations, individual entrepreneurs and physical persons, including on the inquiries sent to their address.

The statement of additional check shall be drawn up no later than three months from the date of emergence of the circumstances specified in part one of this Item.

The term of creation of the act of additional check can be extended according to the procedure and for term, established by parts two and third Item 18 of this Article.

Day of creation of the act of additional check is day of its signing by the official of tax authority performing.

Signing and delivery of the act of additional check, decision on it are performed according to the procedure, stipulated in Clause 81 of this Code.

If by results of additional check lack of excess of expenses over the income of the checked face is established, then the tax authority constitutes and the message on compliance of expenses to the income of physical person according to the procedure and terms, stipulated in Item the 16th this Article hands to physical person.".

33. To add Item 2 of article 79 after part one with parts of the following content:

"The request of the official of tax authority about submission of documents and (or) information goes to the payer one of the following methods:

is handed to the official of the payer personally under list;

in electronic or written form.

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