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

of April 19, 2024 No. 14

About change of the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of April 30, 2019 No. 24

Based on part five of Item 2 of Article 73-1, of the paragraph of third Item 5 of article 107 of the Tax Code of the Republic of Belarus, 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 April 30, 2019 No. 24 "About methods and methods of conducting checks by tax authorities and establishment of document forms" the following changes:

to add preamble after figures "73-1," with words of "the paragraph of third";

add Item 2 with subitem 2.15-1 of the following content:

"2.15-1. requirements about submission of explanations about sources of the income (concerning excess of expenses over the income on which earlier the requirement about submission of explanations about sources of the income did not go) according to appendix 15-1;";

in appendix 5 to this resolution:

in part one:

before the word "position" to add with the words "the state civil";

after the word "series" to add with words "(in the presence)";

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