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

of March 29, 2024 No. 11

About change of the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of January 30, 2019 No. 5

Based on Items 18 and 27 of Article 205, of paragraph two of item 4 of article 336 of the Tax Code of the Republic of Belarus and 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 30, 2019 No. 5 "About approval of the Instruction about procedure for accounting of the income and expenses" the following changes:

in preamble of the word of "Item 38" shall be replaced with words "Items 18 and 27";

in the Instruction about procedure for accounting of the income and expenses approved by this resolution:

in item 4:

exclude subitem 4.3;

add Item with subitem 4.41 of the following content:

"4.41. the decision of the payer – set of methods of the organization and the accounting accepted by the payer;";

state Items 6 and 7 in the following edition:

"6. The fact of making by the payer of economic activity is confirmed by source accounting document, other document confirming its making.

Source accounting documents accepted to accounting if other is not stipulated in Item 20 Regulations on the Park of high technologies, the President of the Republic of Belarus approved by the Decree of September 22, 2005 No. 12, and Item 9 of this Instruction, shall contain the following data:

name of the document, date of its creation;

the name of the organization (organizations), surname and initials of physical person (physical persons) who are participants of economic activity;

content and the basis of making of economic activity, its assessment in natural and cost indicators or in cost indicators;

employee's position (worker's profession) of person (position of employees (profession of workers) of persons) responsible (responsible) for making of economic activity and (or) correctness of its registration, its surname (surnames), initials and signature (signatures).

Provisions of part two of this Item are not applied to source accounting documents included in the list of source accounting documents established by the resolution of Council of Ministers of the Republic of Belarus of March 24, 2011 No. 360 "About establishment of the list of source accounting documents" (further – the list of source accounting documents) containing the data determined according to the forms established by authorized state bodies.

Other documents confirming making of economic activities, accepted to accounting shall contain the following data:

the name of the organization (organizations), surname and initials of physical person (physical persons) who are participants of economic activity;

date of creation of the document;

assessment of committed economic activity in natural and cost indicators or in cost indicators.

The documents confirming making of economic activities, accepted to accounting may contain other data which are not obligatory.

Source accounting document accepted to accounting shall be signed by person (persons) responsible (responsible) for making of economic activity and (or) correctness of its registration, with own hand or with use of means of communication and other technical means, computer programs, information systems or information networks if such method of signing allows to determine authentically that this document is signed by person (persons) responsible (responsible) for making of economic activity and (or) correctness of its registration (facsimile reproduction of the sign manual by mechanical or other copying, the digital signature or other analog of the sign manual providing identification of the corresponding person (the corresponding persons)) if other is not provided by part seven of this Item.

In the resolution of Council of Ministers of the Republic of Belarus of December 30, 2022 No. 962 "About measures for implementation of the Law of the Republic of Belarus of October 11, 2022 No. 210-Z "About change of the laws concerning financial accounting and the reporting" determines source accounting documents accepted to accounting in which use of analogs of the sign manual (except for the digital signature) persons (persons) responsible is not allowed (responsible) for making of economic activity and (or) correctness of its registration.

7. The documents confirming making of economic activities taking into account provisions of article 205 of the Tax Code of the Republic of Belarus are:

7.1. source accounting documents constituted according to the legislation included in the list of source accounting documents;

7.2. other documents confirming making of economic activities, conforming to the requirements established regarding thirds and the fourth Item 6 of this Instruction including:

statements according to the current (settlement) bank account;

accounts for hotel accommodation, camping and in other similar places for accommodation;

the documents containing data on the sales received by means of the control system of the cash equipment (further – SKKO) and (or) control systems of vending machines (further – SKTA);

daily (replaceable) reports (Z-reports);

reports of the supplier on fuel leave;

expense reports and payment documents attached to them;

inventory reports of goods, raw materials, materials;

payment warrants of merchant acquirer for transfer of the money which is charged off from maps accounts of buyers;

the receipt (other document) on postal money transfer issued by the operator of mail service;

the receipt on acceptance of cash in case of sales of goods (performance of works, rendering services) without use of the cash equipment and payment terminals;

sales receipt;

the calculation constituted in the cases requiring carrying out additional calculations for reflection of economic activity in accounting (determination of original cost of fixed assets, determination of actual cost of goods, regulations of depreciation of car tires, determination of positive and negative differences and other similar cases).";

add the Instruction with Item of 71 following contents:

"71. In case of acquisition in the territory of the Republic of Belarus of goods, raw materials, materials at the physical persons who are not individual entrepreneurs, except for applying tax on the professional income as source accounting document accepted to accounting by payers apply the act of purchase of goods, raw materials, materials in form according to appendix 1, if other is not provided by part two of this Item.

In case of acquisition of motorized vehicles, trail cars to them or the self-propelled machines which are subject to state registration and the state accounting (further, unless otherwise specified, – vehicles), at the physical persons who are not individual entrepreneurs as the documents accepted to accounting confirming making of economic activity the documents conforming to requirements of the Presidential decree of the Republic of Belarus of October 15, 2007 No. 504 "About measures for streamlining of transactions on alienation of vehicles" including the documents confirming the carried-out calculations for the acquired vehicles are applied.";

state Item 11 in the following edition:

"11. Payers can independently establish for application of form of source accounting documents in the following cases:

in the absence of forms of such documents in the list of source accounting documents;

in the absence of forms of such documents in this Instruction.

Payers for accounting of fuel for the motorized vehicle independently establish document forms, containing including data:

about run of the motorized vehicle (general and for the purposes of implementation of business activity);

about fuel consumption motorized vehicle.";

the second Item 12 to state part in the following edition:

"In the documents accepted to accounting confirming making of the economic activities constituted on paper (except for source accounting documents which forms affirm National Bank and also by which are drawn up receiving and delivery of cash), corrections are allowed. Correction in the document accepted to accounting confirming making of economic activity:

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