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

of May 10, 2024 No. 17

About change of the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of January 3, 2019 No. 2

Based on the paragraph of third Item 5 of article 107 of the Tax Code of the Republic of Belarus, Item 22 of the Regulations on procedure for the determination, calculation and payment of the rent approved by the Presidential decree of the Republic of Belarus of May 12, 2020 No. 160, 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 3, 2019 No. 2 "About calculation and tax payment, charges (duties), other payments" the following changes:

1.1. "160," to add preamble after figures with words of "the paragraph of third";

1.2. in subitem 1.2 of Item 1:

the twenty third and twenty fourth to exclude paragraphs;

add the subitem with the paragraph of the following content:

"the report on use of the goods exempted from the VAT when importing to the territory of the Republic of Belarus from the territory of state members of the Eurasian Economic Union according to the Presidential decree of the Republic of Belarus of March 4, 2024 No. 77 "About tax exemption on value added" according to appendix 3910.";

1.3. in appendix 1 to this resolution:

in the Section IV:

line item

"11.2. VAT amounts on other objects (line 1 + line 2 – line 11.1 – line 6 – line 15 of the Section II of part I of the tax declaration (calculation) for the VAT)"

replace with line item

"11.2. VAT amounts on other objects (line 1 + line 2 – line 11.1 – line 6 – line 15 of the Section II of the tax declaration (calculation) for the VAT)";

line item

"13. The VAT amount which did not come to the budget in connection with application of release from the VAT (line 8 of the Section I of part I of the tax declaration (calculation) for the VAT – line 6.1) x 20/100) – – line 6.1)"

replace with line item

"13. The VAT amount which did not come to the budget in connection with application of release from the VAT (line 8 of the Section I of the tax declaration (calculation) for the VAT – line 6.1) x 20/100) – line 6.1)";

to state the name of the column 2 of appendix 12 to form of the tax declaration (calculation) for the VAT in the following edition:

"Date, agreement number (contract) based on which accomplishment (rendering) of works (services), the organization of accomplishment (rendering) of works (services) is performed";

1.4. to state appendix to form of the tax declaration (calculation) for the income tax for the Belarusian organizations of appendix 4 to this resolution in the following edition:

"Appendix

to the Form of the tax declaration (calculation) for the income tax for the Belarusian organizations

Data on the size and structure of the used privileges

                                                                        rub.

Section I. Data on the size and structure of the used privileges
№ payment order	Content of privilege with indication of the paragraph, the subitem, Item, Article, acceptance date, number and type of the legal act by which it is established	Code lgoty1	The size granted tax allowance tax bazy2	The tax amount which did not come to the budget in connection with use of privilege
1	2	3	4	5
By part I of the tax declaration (calculation)
By part III of the tax declaration (calculation)

Section II. Data on the bases of application of the privilege established by the Presidential decree of the Republic of Belarus of September 22, 2017 No. 345 "About development of trade, public catering and consumer services"
Name of type of activity	Data on the shopping facility (place), object of public catering, consumer services														Implementation of activities in calendar year according to the Presidential decree of the Republic of Belarus of September 22, 2017 No. 345
	type of object or type of object of household service	name of object (place)	location (address)												number of month (the sign "X" is put down)
			code of inspection of the Ministry of Taxes and Tax Collection (management (department) of work with payers) in the location of object (place) 1	name of the territory of the rural zone or small residential location	area	area	name of the Village Council	settlement type	name of the settlement	type of element of street road net and the element of town-planning planning structure equated to it	the name of element of street road net and the element of town-planning planning structure equated to it	number			1	2	3	4	5	6	7	8	9	10	11	12
												houses	cases	rooms
1	2	3	4	5	6	7	8	9	10	11	12	13	14	15	16	17	18	19	20	21	22	23	24	25	26	27

The average number of workers for calendar month, persons.
January	February	March	April	May	June	July	August	September	October	November	December
1	2	3	4	5	6	7	8	9	10	11	12

Head of the organization or person authorized by it	_______________	______________________
	(signature)	(initials, surname)

______________________________

1 It is filled with inspection of the Ministry of Taxes and Tax Collection (management (department) of work with payers).

2 It is not filled in case of application of privileges in the form of the reduction of tax amount which is subject to payment in the budget.";

1.5. in appendix 6 to this resolution:

state the Section II in the following edition:

"The Section II Calculation of the income tax amount from physical persons concerning the income received by individual entrepreneurs from activities which according to legal acts are illegal and (or) is forbidden

                                                                            rub.

№ payment order	Name of indicator	Measure value
1	2	3
1	The amount of income gained by individual entrepreneurs from activities which according to legal acts are illegal and (or) is forbidden
2	The size of the income tax rate from physical persons	26%
3	The income tax from physical persons (p. 1 x size rate / 100)
4	The income tax amount from physical persons according to the tax declaration (calculation) for the preceding accounting period (p. 3 of the Section II of the previous tax declaration (calculation))
5	The income tax from physical persons according to this tax declaration (calculation) to payment (return) (p. 3 – p. 4)

On payment due date
	(number)	(number of month)	(four figures of year)";

to state appendix to form of the tax declaration (calculation) for the income tax from physical persons of the individual entrepreneur (the notary performing notarial activities in notarial bureau) in the following edition:

"Appendix

to the Form of the tax declaration (calculation) for the income tax from physical persons of the individual entrepreneur (the notary performing notarial activities in notarial bureau)

Data on the size and structure of the used privileges

                                                                                rub.

Section I. Data on the size and structure of the used privileges
№ payment order	Content of privilege with indication of the paragraph, the subitem, Item, Article, acceptance date, number and type of the legal act by which it is established	Code lgoty1	The size of the granted tax allowance tax base	The income tax amount from physical persons which did not come to the budget in connection with use of privilege
1	2	3	4	5

Section II. Data on the bases of application of the privilege established by the Presidential decree of the Republic of Belarus of September 22, 2017 No. 345 "About development of trade, public catering and consumer services"
Name of type of activity	Data on the shopping facility (place), object of public catering, consumer services														Implementation of activities in calendar year according to the Presidential decree of the Republic of Belarus of September 22, 2017 No. 345
	type of object or type of object of household service	name of object (place)	location (address)												number of month (the sign "X" is put down)
			code of inspection of the Ministry of Taxes and Tax Collection (management (department) of work with payers) in the location of object (place) 1	name of the territory of the rural zone or small residential location	area	area	name of the Village Council	settlement type	name of the settlement	type of element of street road net and the element of town-planning planning structure equated to it	the name of element of street road net and the element of town-planning planning structure equated to it	number			1	2	3	4	5	6	7	8	9	10	11	12
												houses	cases	rooms
1	2	3	4	5	6	7	8	9	10	11	12	13	14	15	16	17	18	19	20	21	22	23	24	25	26	27

Individual entrepreneur (the notary performing notarial activities in notarial bureau) or person authorized by it	__________________	___________________________
	(signature)	(initials, surname)

______________________________

1 It is filled with inspection of the Ministry of Taxes and Tax Collection (management (department) of work with payers).";

1.6. to state appendix 1 to form of the tax declaration (calculation) for the real estate tax of the organizations of appendix 7 to this resolution in the following edition:

"Appendix 1

to the Form of the tax declaration (calculation) for the real estate tax of the organizations

Data on the size and structure of the used privileges

                                                                                    rub.

Section I. Data on the size and structure of the used privileges
№ payment order	Content of privilege with indication of the paragraph, the subitem, Item, Article, acceptance date, number and type of the legal act by which it is established	Code lgoty1	The size granted tax allowance tax bazy2	Period of application of privilege, quarter		The tax amount which did not come to the budget in connection with use of privilege
				with	on
1	2	3	4	5	6	7

Section II. Data on the bases of application of the privilege established by the Presidential decree of the Republic of Belarus of September 22, 2017 No. 345 "About development of trade, public catering and consumer services"
Name of type of activity	Data on the shopping facility (place), object of public catering, consumer services														Implementation of activities in calendar year according to the Presidential decree of the Republic of Belarus of September 22, 2017 No. 345
	type of object or type of object of household service	name of object (place)	location (address)												number of month (the sign "X" is put down)
			code of inspection of the Ministry of Taxes and Tax Collection (management (department) of work with payers) in the location of object (place) 1	name of the territory of the rural zone or small residential location	area	area	name of the Village Council	settlement type	name of the settlement	type of element of street road net and the element of town-planning planning structure equated to it	the name of element of street road net and the element of town-planning planning structure equated to it	number			1	2	3	4	5	6	7	8	9	10	11	12
												houses	cases	rooms
1	2	3	4	5	6	7	8	9	10	11	12	13	14	15	16	17	18	19	20	21	22	23	24	25	26	27

The average number of workers for calendar month, persons.
January	February	March	April	May	June	July	August	September	October	November	December
1	2	3	4	5	6	7	8	9	10	11	12

Head of the organization or person authorized by it	_______________	______________________
	(signature)	(initials, surname)

______________________________

1 It is filled with inspection of the Ministry of Taxes and Tax Collection (management (department) of work with payers).

2 It is not filled in case of application of privileges in the form of the reduction of tax amount which is subject to payment in the budget.";

1.7. to state appendix to form of the tax declaration (calculation) for the land tax from the organizations of appendix 8 to this resolution in the following edition:

"Appendix

to the Form of the tax declaration (calculation) for the land tax from the organizations

Data on the size and structure of the used privileges

                                                                            rub.

Section I. Data on the size and structure of the used privileges
№ payment order	Content of privilege with indication of the paragraph, the subitem, Item, Article, acceptance date, number and type of the legal act by which it is established	Code lgoty1	The size of the granted tax allowance tax base	The amount of the land tax which did not come to the budget in connection with use of privilege
1	2	3	4	5
on the parcels of land (parts of the parcel of land) on which land tax is estimated proceeding from tax base – cadastral cost
on the parcels of land (parts of the parcel of land) on which land tax is estimated proceeding from tax base – the area

Section II. Data on the bases of application of the privilege established by the Presidential decree of the Republic of Belarus of September 22, 2017 No. 345 "About development of trade, public catering and consumer services"
Name of type of activity	Data on the shopping facility (place), object of public catering, consumer services														Implementation of activities in calendar year according to the Presidential decree of the Republic of Belarus of September 22, 2017 No. 345
	type of object or type of object of household service	name of object (place)	location (address)												number of month (the sign "X" is put down)
			code of inspection of the Ministry of Taxes and Tax Collection (management (department) of work with payers) in the location of object (place) 1	name of the territory of the rural zone or small residential location	area	area	name of the Village Council	settlement type	name of the settlement	type of element of street road net and the element of town-planning planning structure equated to it	the name of element of street road net and the element of town-planning planning structure equated to it	number			1	2	3	4	5	6	7	8	9	10	11	12
												houses	cases	rooms
1	2	3	4	5	6	7	8	9	10	11	12	13	14	15	16	17	18	19	20	21	22	23	24	25	26	27

The average number of workers for calendar month, persons.
January	February	March	April	May	June	July	August	September	October	November	December
1	2	3	4	5	6	7	8	9	10	11	12

Head of the organization or person authorized by it	_______________	______________________
	(signature)	(initials, surname)

______________________________

1 It is filled with inspection of the Ministry of Taxes and Tax Collection (management (department) of work with payers).";

1.8. to add part II of appendix 397 to this resolution with the Section III of the following content:

"Section III. Data on the bases of application of the privilege established by the Presidential decree of the Republic of Belarus of September 22, 2017 No. 345 "About development of trade, public catering and consumer services"

Name of type of activity	Data on the shopping facility (place), object of public catering, consumer services														Implementation of activities in calendar year according to the Presidential decree of the Republic of Belarus of September 22, 2017 No. 345
	type of object or type of object of household service	name of object (place)	location (address)												number of month (the sign "X" is put down)
			code of inspection of the Ministry of Taxes and Tax Collection (management (department) of work with payers) in the location of object (place) 3	name of the territory of the rural zone or small residential location	area	area	name of the Village Council	settlement type	name of the settlement	type of element of street road net and the element of town-planning planning structure equated to it	the name of element of street road net and the element of town-planning planning structure equated to it	number			1	2	3	4	5	6	7	8	9	10	11	12
												houses	cases	rooms
1	2	3	4	5	6	7	8	9	10	11	12	13	14	15	16	17	18	19	20	21	22	23	24	25	26	27

The average number of workers for calendar month, persons.
January	February	March	April	May	June	July	August	September	October	November	December
1	2	3	4	5	6	7	8	9	10	11	12";

1.9. add the resolution with appendix 3910 it (is applied);

1.10. in the Instruction about procedure for filling of tax declarations (calculations) for taxes (charges), the purchase ledger approved by this resolution:

in Item 7:

third to state part in the following edition:

"In case of application of privileges on the VAT in case of commodity importation for the territory of the Republic of Belarus from the territory of state members of the Eurasian Economic Union, to tax on the income, offshore collection, collection for placement (distribution) of advertizing and to utilization collection appendix to form of the tax declaration (calculation) of "Data on the size and structure of the used privileges" is filled with the payer (tax agent) along with the tax declaration (calculation) for each tax (reporting) period in which tax benefits were used (except for the privileges on tax on the income applied according to international treaties of the Republic of Belarus on the tax matters).";

add Item with parts of the following content:

"Payers in case of application of the privileges on taxes provided according to the Presidential decree of the Republic of Belarus of September 22, 2017 to No. 345 "About development of trade, public catering and consumer services" fill from the beginning of calendar year and represent the Section II "Data on the bases of application of the privilege established by the Presidential decree of the Republic of Belarus of September 22, 2017 No. 345 "About development of trade, public catering and consumer services of" appendix to form of the tax declaration (calculation) "Of data on the size and structure of the used privileges" quarterly (except for appendices to form of the tax declaration (calculation) for the real estate tax of the organizations represented along with the tax declaration (calculation) on the current tax period and also appendices to form of the tax declaration (calculation) for the land tax from the organizations, represented along with the tax declaration (calculation) for tax period) along with the tax declaration (calculation) for taxes on which in calendar year these privileges were applied.

Payers in case of application of the privileges on the rent for the parcels of land provided according to the Presidential decree of the Republic of Belarus of September 22, 2017 to No. 345, fill and represent the Section III of part II of calculation of the amount of the rent for the parcels of land along with calculation of the amount of the rent for the parcels of land on the current tax period.

The Section II "Data on the bases of application of the privilege established by the Presidential decree of the Republic of Belarus of September 22, 2017 No. 345 "About development of trade, public catering and consumer services of" appendix to form of the tax declaration (calculation) "Of data on the size and structure of the used privileges" is filled in with the payer in case of application of privileges according to the Presidential decree of the Republic of Belarus of September 22, 2017 No. 345 taking into account the following features:

in the column "Name of Type of Activity" the type of activity performed by the payer according to the Presidential decree of the Republic of Belarus of September 22, 2017 No. 345 is specified;

in the column "type of object or type of object of household service" the type of the shopping facility (object of public catering) or type of object of household service according to the data included in the state information resource "Trade Register of the Republic of Belarus" or the state information resource "Register of Household Services of the Republic of Belarus" is specified;

in the column "name of the territory of the rural zone or small residential location" the territory of the rural zone or small residential location in which the specified activities, according to the name containing in lists of settlements and the territories out of the settlements relating to the territory of the rural zone and the small residential locations determined by decisions of regional councils of deputies according to part one of subitem 1.21 of Item 1 of the Presidential decree of the Republic of Belarus from September 22, 2017 No. 345 were performed is specified;

in addition to the columns specified in paragraphs the second or fourth to this part are subject to filling of the column "area", "area";

in case of lack of data for filling of the columns "name of object (place)", "name of the Village Council", "settlement type", "name of the settlement", "type of element of street road net and the element of town-planning planning structure equated to it", "name of element of street road net and the element of town-planning planning structure equated to it", "house number", "number of the case", "number of the room" in the corresponding graphs the crossed out section is put down;

in the column "Implementation of activities in calendar year according to the Presidential decree of the Republic of Belarus of September 22, 2017 No. 345 is put down the sign "X" those months of calendar year in which activities according to the Presidential decree of the Republic of Belarus of September 22, 2017 No. 345 were performed;

the column "The Average Number of Workers for Calendar Month, Persons." is filled in with the organizations performing public catering in objects of public catering, rendering household services in the territory of small residential locations. For the purposes of determination of average number of workers for calendar month and fillings of this column payroll number of employees of the organization on average for calendar month, average number working part-time with the place of the main work at other employers for calendar month, the average number of persons performing work on civil agreements to calendar month are accepted with rounding to integer by rules of arithmetics.";

the fourth Item 314 to exclude part;

the fourth Item 66 to state the paragraph in the following edition:

"Section II" calculation of the income tax amount from physical persons concerning the income received by individual entrepreneurs from activities which according to legal acts are illegal and (or) is forbidden ";";

to state subitems 67.1 and 67.2 of Item 67 in the following edition:

"67.1. the income from implementation of business (notarial) activity reflected in line 1, is determined according to article 205 of the Tax Code of the Republic of Belarus (further in this Chapter – the income). At the same time in column 7 on line 1 the amount of the income concerning which the income tax rate from physical persons is established in paragraph three of subitem 1.11 of Item 1 of the Presidential decree of the Republic of Belarus of September 22, 2017 No. 345 is reflected;

67.2. in case of determination of the size of the indicators reflected in columns 3-7 on the corresponding lines the formulas containing in the Section I are applied:

67.2.1. column 4-7 are filled depending on the applied income tax rates from physical persons. At the same time, if the size of the income from implementation of business activity reflected according to columns 5-7 in line 1, exceeded 500 000 Belarusian rubles, then the indicator according to the column 5 of line 5 is accepted equal to zero;

67.2.2. column 3 indicators by lines (except for lines 1.1, 6 and 7):

are determined by means of summing of indicators of columns 5-7 by the corresponding lines, – if the amount of indicators according to columns 5-7 on line 1 does not exceed or is equal 500 000 Belarusian rubles;

are determined by means of summing of indicators of columns 4, 6 and 7 by the corresponding lines, – if the amount of indicators according to columns 4, 6 and 7 on line 1 exceeds 500 000 Belarusian rubles;

67.2.3. column 4 indicators by lines:

are determined equal to column 5 indicator by lines 1-4 respectively, – if the amount of indicators according to columns 5-7 on line 1 exceeds 500 000 Belarusian rubles;

are accepted equal to zero – otherwise;";

state Item 69 in the following edition:

"69. The Section II of the tax declaration (calculation) is filled in in case of receipt of the income determined in subitem 7.4 of Item 7 of article 214 of the Tax Code of the Republic of Belarus.";

add Item 1202 with subitems 1202.11-1202.17 of the following content:

"1202.11. in column 1 of the Section III of part II the type of activity performed by the payer according to the Presidential decree of the Republic of Belarus of September 22, 2017 No. 345 is specified;

1202.12. in column 2 of the Section III of part II the type of the shopping facility (object of public catering) or type of object of household service according to the data included in the state information resource "Trade Register of the Republic of Belarus" or the state information resource "Register of Household Services of the Republic of Belarus" is specified;

1202.13. in column 5 of the Section III of part II the territory of the rural zone or small residential location in which the specified activities, according to the name containing in lists of settlements and the territories out of the settlements relating to the territory of the rural zone and the small residential locations determined by decisions of regional councils of deputies according to part one of subitem 1.21 of Item 1 of the Presidential decree of the Republic of Belarus from September 22, 2017 No. 345 were performed is specified;

1202.14. columns 1, 2 and 5–7 Sections III of part II are obligatory to filling;

1202.15. in case of lack of data for filling of columns 3, 8–15 Sections III of part II in the corresponding graphs are put down crossed out section;

1202.16. in columns 16-27 of the Section III of part II the sign "X" those months of calendar year in which activities according to the Presidential decree of the Republic of Belarus of September 22, 2017 No. 345 were performed is put down;

1202.17. the column "The Average Number of Workers for Calendar Month, Persons." of the Section III of part II is filled in with the organizations performing public catering in objects of public catering, rendering household services in the territory of small residential locations. For the purposes of determination of average number of workers for calendar month and fillings of this column payroll number of employees of the organization on average for calendar month, average number working part-time with the place of the main work at other employers for calendar month, the average number of persons performing work on civil agreements to calendar month are accepted with rounding to integer by rules of arithmetics.".

2. This resolution becomes effective in the following procedure:

paragraphs the third and fourth subitem 1.2 and subitem 1.9 of Item 1 – since June 7, 2024;

other provisions of this resolution – after its official publication.

 

Appendix 39-10

to the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of January 3, 2019 No. 2
(in edition of the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of May 10, 2024 No. 17)

Form

In inspection of the Ministry of Taxes and Tax Collection
(further – inspection of the Ministry of Taxes and Tax Collection)

on ___________________________________________

(the name of the area, city, area in the city)

management (department) of work with payers

on ___________________________________________

(name of the area)

Code of inspection of the Ministry of Taxes and Tax Collection (management (department) on work with payers)

UNP1

______________________________________________________________

(name, surname, own name,

______________________________________________________________

middle name (if that is available) the payer)

______________________________________________________________

(location (residence) of the payer)

______________________________________________________________

(surname, own name, middle name (if that is available)

_____________________________________________________________

responsible person, phone)

The report on use of the goods exempted from the VAT when importing to the territory of the Republic of Belarus from the territory of state members of the Eurasian Economic Union according to the Presidential decree of the Republic of Belarus of March 4, 2024 No. 77 "About tax exemption on value added"

Description of goods	Data on the imported goods					Data on the conclusion of the representative organa3			Data on target use of goods								Primechaniye6
	The date of receipt specified in transport (tovarosoprovo- ditelny) documents	Registration nomer2 statements for commodity importation and payment of indirect taxes	Data2 putting down of mark of tax authority about payment of indirect taxes (release or other procedure for execution of the tax liabilities)	Unit of measure	Prick - chestvo	Name upolnomo- ceremonious body	Date of the conclusion	Number of the conclusion	Processing equipment			Component parts and spare parts to processing equipment			Unit of measure	Quantity
									acceptance date to accounting as fixed asset objects	document	ispolzuyetsya4 (yes/no)	ispolzovaniye5 (yes/no)	date ispol- zovaniye	document
1	2	3	4	5	6	7	8	9	10	11	12	13	14	15	16	17	18
I. Processing equipment
…
II. Component parts and spare parts to processing equipment
…

Head of the organization (individual entrepreneur) or person authorized by it	_______________	______________________
	(signature)	(initials, surname)
Official of inspection of the Ministry of Taxes and Tax Collection (managements (department) of work with payers)	_______________	______________________
	(signature)	(initials, surname)

Stamp or mark
inspections of the Ministry of Taxes and Tax Collection (management (department)
on work with payers)

It is received

(number)	(number of month)	(four figures of year)

______________________________

1 Accounting number of the payer.

2 Registration number and date are specified from Section 2 of the statement for commodity importation and payment of indirect taxes constituted in form according to appendix 1 to the Protocol on exchange of information in electronic form between tax authorities of state members of the Eurasian Economic Union about paid amounts of indirect taxes of December 11, 2009.

3 Data on the conclusion of the authorized body determined in part two of Item 1 of the Presidential decree of the Republic of Belarus of March 4, 2024 No. 77.

4 Data on use of processing equipment in case of production and (or) sales of products, performance of works, rendering services are specified date of the direction of the report.

5 Data on use of component parts and spare parts to processing equipment in case of repair, upgrade, restoration of processing equipment, carrying out other similar works concerning processing equipment are specified.

6 It is filled in the absence of data for filling of columns 10, of 11, of 14, 15 and in case of putting down in columns 12 and 13 of sign "no".

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