of June 23, 2023 No. 25
About change of the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of February 26, 2020 No. 4
Based on Item part two 3, subitem 19. 1, DECIDES: parts one of subitem 19.2 of Item 19 of article 243 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
1. Bring in the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of February 26, 2020 No. 4 "About submission of data" the following changes:
1.1. in word preamble "subitem 19 paragraph two. Subitem 19.2" shall be replaced with words 1, "subitem 19. 1, subitem 19.2 parts one";
1.2. in the Instruction about procedure for submission to tax authorities of data on the parcels of land approved by this resolution:
in Item 2:
state subitems 2.1 and 2.2 in the following edition:
"2.1. about the parcels of land belonging to payers organizations on the right of private property, permanent or temporary use and also about the parcels of land concerning which payers organizations according to the legislation have the right to perform use (further, unless otherwise specified, – the parcels of land belonging to payers organizations), – in time, established by the paragraph the second subitem 19.1 of Item 19 of article 243 of the Tax Code of the Republic of Belarus.
Submission of data on the parcels of land belonging to payers organizations is performed in forms according to appendices 1 and 1-1 in electronic form by means of forming of the Microsoft Excel file.
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