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

of May 31, 2024 No. 23

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 subitems 19.1 and 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 DECIDES:

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:

in word preamble "Item parts two 3, subitem 19. Subitem parts one" shall be replaced with words 1, "subitems 19.1 and";

in the Instruction about procedure for submission to tax authorities of data on the parcels of land approved by this resolution:

in Item 2:

to add subitem 2.1 after part two with parts of the following content:

"Data on the parcels of land of agricultural purpose except for specified in part four of this subitem are reflected in appendix 1.

Data on the parcels of land of agricultural purpose having cadastral assessment (in points), occupied with capital structures (buildings, constructions), their parts and other objects, not having cadastral assessment (in points) and not occupied with capital structures (buildings, constructions), their parts and other objects, are reflected in appendix 11.";

in subitem 2.2:

after part one to add the subitem with parts of the following content:

"Data on the parcels of land of agricultural purpose except for specified in part three of this subitem are reflected in appendix 2.

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