of March 14, 2024 No. 7
About change of the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of January 25, 2022 No. 2
Based on the paragraph of third Item 3 of the Presidential decree of the Republic of Belarus of June 25, 2021 No. 240 "About the ministerial procedures performed concerning subjects of managing" of subitem 5.6 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, 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 January 25, 2022 No. 2 "About approval of regulations of ministerial procedures" the following changes:
1.1. in word preamble "Item 3 of the Presidential decree of the Republic of Belarus of June 25, 2021 No. 240 "About the ministerial procedures performed concerning subjects of managing" shall be replaced with words "article 91 of the Law of the Republic of Belarus of October 28, 2008 No. 433-Z "About bases of ministerial procedures";
1.2. in Regulations of the ministerial procedure performed concerning subjects of managing, according to subitem 1.1.1 "Implementation of offsetting of excessively paid (collected) amount of taxes, charges (duties), penalty fee", approved by this resolution:
in Item 1:
to exclude from the paragraph of the third word "of October 28, 2008 No. 433-Z";
the fourth to exclude the paragraph;
in subitem 1.3.1 of the word "and the penalties imposed by tax authorities or courts" shall be replaced with words "or unexecuted penalties of cost, confiscation of the income, the unpaid penalties applied (imposed) by courts or tax authorities";
in Item 2:
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system
If you cannot find the required document, or you do not know where to begin, go to Help section.
In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.
You also may open the section Frequently asked questions. This section provides answers to questions set by users.