LAW OF THE REPUBLIC OF BELARUS

of December 13, 2024 No. 47-Z

About change of the laws

Accepted by the House of Representatives on December 5, 2024

Approved by Council of the Republic on December 12, 2024

Article 1. Bring in the Tax code of the Republic of Belarus of December 19, 2002 the following changes:

2. The paragraph the sixteenth Article 8 to add with words ", customs duties concerning goods of electronic trading".

3. From Items 1 and 3 of Article 10 of the word", the laws determined by part one of Item 8 of Article 3 of this Code" to exclude.

4. In Item 2 of Article 13:

in subitem 2.12 part one:

the paragraph one to state in the following edition:

"2.12. the foreign organization, the foreign individual entrepreneur, the other person who is the taxpayer according to the legislation of foreign state (further in this subitem – the foreign organization, the foreign individual entrepreneur), the rendering services electronically:";

to exclude from the paragraph of the third word "based on commission agreements, order or other similar civil agreements";

in paragraph four:

exclude the words "based on commission agreements, order or other similar civil agreements";

after the word of "entrepreneur" to add the paragraph with words ", the other person who is the taxpayer, charges (duties) of the Republic of Belarus";

in subitem 2.12-1 part one:

the paragraph one to state in the following edition:

"2.12-1. the foreign organization, the foreign individual entrepreneur, the other person who is the taxpayer according to the legislation of foreign state (further in this subitem – the foreign organization, the foreign individual entrepreneur) performing electronic remote sales of goods:";

to exclude from the paragraph of the third word "based on commission agreements, order or other similar civil agreements";

in paragraph four:

exclude the words "based on commission agreements, order or other similar civil agreements";

after the word of "entrepreneur" to add the paragraph with words ", the other person who is the taxpayer, charges (duties) of the Republic of Belarus";

subitem 2.14 add with words ", and also provided through the global computer Internet (further – the Internet) the services rendered with use of information technologies and systems in studying of the current market, the consumer choice, search promotion on the Internet of websites, trademarks (brands), services and (or) goods";

in subitem 2.19-1 of the word "the global computer Internet (further – the Internet)" shall be replaced with words "Internet".

5. From Item 3 of Article 14 of the word", the Belarusian notarial chamber" to exclude.

6. Item 2 of article 19 after the word "performing" to add with the word "individual".

7. In Article 20:

in Item 1 part two:

in paragraphs four and the fifth "seventh" to replace the word with the word "tenth";

to state the paragraph of the sixth in the following edition:

"when one person performs (directly or indirectly) control over other person (other persons), including the relations between:";

after the paragraph of the sixth to add part with paragraphs of the following content:

"between the organization and person performing powers of its sole executive body or the physical persons, interdependent with such person, specified in paragraph ten of this part;

between the organizations which powers of sole executive body are performed by the same person;

between the organization and employee of this organization;";

in Item 2 part four "seventh" to replace the word with the word "tenth".

8. In Item 1 of Article 22:

in subitem 1.4.2:

in the paragraph the second part one of the word "fifth and seventh" shall be replaced with words "sixth and eighth";

the fifth to state part in the following edition:

"In case of entering into accounting policy of changes and (or) amendments the organization represents these changes and (or) amendments no later than March 31 of accounting year if other term is not established by part six of this subitem.";

after part five to add the subitem with part of the following content:

"In case of entering into accounting policy of the changes and (or) amendments caused by the changes of the legislation which became effective during the period from March 1 to December 31 accounting year or approach in this period of other circumstances, the organization represents these changes and (or) amendments no later than thirty calendar days from approval date by the head of the organization and (or) other authorized person (body) of such changes and (or) amendments in time.";

in part seven of the word "sixth" and "heel" to replace respectively with the words "seventh" and "sixth";

in subitem 1.9.2 of the word "bank and other credit institution outside the Republic of Belarus" shall be replaced with words "foreign bank";

in subitem 1.10 of the word "bank and other credit (financial) institution outside the Republic of Belarus" shall be replaced with words "foreign bank";

state subitem 1.12 in the following edition:

"1.12. provide transfer of proceeds from sales of goods (works, services), property rights, non-operating incomes (other income – individual entrepreneurs) on the current (settlement) bank accounts according to legal regime of these accounts and implementation of payments from them according to the procedure, stipulated by the legislation.

The specified procedure for transfer of proceeds from sales of goods (works, services), property rights, non-operating incomes (other income – individual entrepreneurs) shall be provided no later than the day following behind day of formation of the tax debt, to charges (duties), penalty fee, other payments in republican and local budgets, to penalties for administrative offenses in the field of business activity and against procedure for the taxation and before its complete repayment.

In case of receipt of proceeds from sales of goods (works, services), property rights, non-operating incomes (other income – individual entrepreneurs) the specified procedure for transfer shall be provided with cash by cash deposit of money on the current (settlement) bank accounts no later than the banking day following behind day of their obtaining.

The requirements established by parts of first or third of this subitem do not extend much transfers of revenue in case of formation of debt concerning which the delay and (or) payment by installments of its repayment provided according to the legislation are effective;".

9. The ninth subitem 2.1 of Item 2 of Article 26 to exclude the paragraph.

10. In part three of Item 3 of Article 27:

after the word "entrepreneur" to add part with words "the other person who is the taxpayer according to the legislation of foreign state";

words "to the organizations, such individual entrepreneurs" to replace with the word to "persons".

11. In paragraph three of Item 2 of Article 28 of the word "to the entrepreneur, rendering" shall be replaced with words to "the entrepreneur, the other person who is the taxpayer according to the legislation of foreign state (further in this Article – the foreign organization, the foreign individual entrepreneur) rendering".

12. To add Item 1 of Article 29 with subitem 1.14-1 of the following content:

"1.14-1. about category of the subject of small and medium entrepreneurship, date of its inclusion in the Register of subjects of small and medium entrepreneurship and date of exception of it;".

13. In subitem 2.7 of Item 2 of Article 31:

exclude subitem 2.7.5;

in subitem 2.7.8 of the word "determined by the President of the Republic of Belarus" shall be replaced with words "established by the legislation in the field of architectural, town-planning and construction activities";

state subitem 2.7.10 in the following edition:

"2.7.10. the property which is in republican or utility property according to the legislation;".

14. In Article 35:

third of Item 3 to state part in the following edition:

"The Minister of Foreign Affairs and his deputies, and also heads of diplomatic representations and consular establishments of the Republic of Belarus have the right to lower rates of the consular fee or to exempt from the consular fee of the organization and physical persons according to their statements or statements of the organizations representing these physical persons, submitted in writing and also according to written petitions of Vsebelorussky people's assembly, chambers of National assembly of the Republic of Belarus, Council of Ministers of the Republic of Belarus, the Constitutional Court of the Republic of Belarus, the Supreme Court of the Republic of Belarus, Administration of the President of the Republic of Belarus, the State secretariat of the Security Council of the Republic of Belarus, Committee for State Security, State Control Committee, Prosecutor General's Office, Central Election Commission, republican state bodies, diplomatic representations and consular establishments of the foreign states accredited in the Republic of Belarus and also the organizations promoting development of the international business, humanitarian, cultural and other backgrounds which are equitable to interests of the Republic of Belarus if provided in the statement or the petition of the reason are recognized as valid.";

to state paragraph two of part one of Item 31 in the following edition:

"to certain payers – physical persons on taxes and fees in connection with stay in difficult life situation, except for individual entrepreneurs on the taxation objects connected with implementation of business activity by them;".

15. In Item 2 of Article 38:

state subitem 2.1 in the following edition:

"2.1. day of execution by bank of the payment instruction (the payment service provider of payment specifying) on transfer of tax, collection (duty), penalty fee in the presence on the account, in e-wallet of the means sufficient for execution of such payment instruction by bank (the payment service provider of payment specifying). In the absence of money on accounts in banks, electronic money in the e-wallets sufficient for execution of the payment instruction (payment specifying) on the tax discharge, collection (duty), penalty fee, – day of execution of such payment instruction by means of the automated information system of execution of monetary commitments (further – AIS IDO);";

in subitem 2.6 of the word "uses of the automated information system of single settlement and information space (further – system" shall be replaced with words "payment system in single settlement and information space (further –".

16. The paragraph one of Item 3 of article 39 after the word "entrepreneur" to add with the words "the other person who is the taxpayer according to the legislation of foreign state".

17. In Article 40:

the fourth Item 2 parts three after the word "entrepreneur" to add the paragraph with words ", the other person who is the taxpayer according to the legislation of foreign state";

from part two of Item 3 of the word", including the individual entrepreneur," to exclude;

in Item 6:

the fourth to state part in the following edition:

"The tax declaration (calculation) for tax, collection (duty) with the made changes and (or) additions is not submitted during conducting check for the tax or accounting period subjected to check and also it is not represented for the tax or accounting period subjected to check.";

add Item with part of the following content:

"The provisions established by part four of this Item do not extend on:

the tax and (or) reporting periods subjected to the cameral inspection which is carried out according to Article 73 of this Code;

cases when such changes and (or) amendments are connected with reflection of results of check in accounting or tax accounting or with reflection in accounting or tax accounting of circumstances which came after the beginning of check, but are related to the period subjected to check.".

18. In Item 5 of Article 42:

third after the word "instructions" to add the paragraph with words "(the payment service provider of payment specifying)";

the fourth after the word "instructions" to add the paragraph with words "(to the payment service provider of payment specifying)".

19. In Article 43:

in Item 1:

in part one:

the paragraph one after the word "Bank" to add with words "(payment service provider)";

"instruction" to add paragraph two after the word with words "(payment specifying)";

the second after words "bank" and "ruble" to add part respectively with words "(payment service provider)" and "to foreign currency";

to add Item 2 after the word of "instructions" with words "(payment service providers of payment instructions)";

third of Item 3 after the word of "ruble" to add part with the words "to foreign currency";

the paragraph one of part one of item 4 after the word "banks" to add with words "(payment service providers)";

21. Part the second Item 3 of article 48 after the word" (duties)," to add with the words "the advance payments established by this Code".

22. In Item 2 of Article 49 of the word of "business activity" shall be replaced with words "individual business activity as the individual entrepreneur".

state Item 5 in the following edition:

"5. In case of non-execution or improper execution by bank (payment service provider) at the scheduled time of the payment instruction (payment specifying) on the tax discharge, collection (duty), penalty fee or payment request of tax or customs authority, except non-execution cases for the reasons which are not depending on bank (payment service provider), the bank (payment service provider) pays penalty fee according to the procedure, stipulated in Clause the 55th of this Code, and also bears responsibility according to legal acts.".

20. To state Item 5 of Article 44 in the following edition:

"5. The tax declaration (calculation) in case of the termination of notarial activities is submitted person performing notarial activities in notarial bureau according to requirements of part one of Item 2 of article 40 of this Code no later than five working days from the date of cancellation of the certificate on implementation of notarial activities from the beginning of tax period about day of cancellation of the certificate on implementation of notarial activities inclusive.

The tax liability is fulfilled and the payable penalty fee is paid no later than the working day following behind day of submission of such tax declaration (calculation).".

23. In paragraph three of part five of Item 2 of Article 55 of the word "and the eighth part one, part two" and "part two" to replace respectively with words ", the eighth and tenth parts one" and "part three".

24. In Article 56:

the paragraph one of Item 1 and Item 5 after the word "bank" to add with words "(payment service provider)";

the fifth subitem 2.1 of Item 2 after the word of "ruble" to add part with the words "to foreign currency";

add Item 3 with the paragraph of the following content:

"escrow accounts".;

state item 4 in the following edition:

"4. The decision on suspension of account transactions, is carried to e-wallets to bank (payment service provider) no later than one working day following behind day of its acceptance and is subject to obligatory execution by bank (payment service provider).";

the paragraph one of Item 6 after the word to add "bank" with words "(payment service provider)";

the second Item 7 after the word "bank" to add part with words to "(payment service provider)";

in Item 9:

the paragraph one of part one after the word to add "Banks" with words "(payment service providers)";

the second to state part in the following edition:

"The procedure for obtaining by banks (payment service providers) from AIS "Interaction" of information on suspension (suspension cancellation) of transactions of payers is determined by accounts, e-wallets by Council of Ministers of the Republic of Belarus.";

"bank" and "bank" to add Item 10 after words respectively with words "(payment service provider)" and "(payment service provider)".

25. In part two of Item 1 of Article 61 of the word "the judgments about tax collection, collection (duty), penalty fee" shall be replaced with words "court decree".

26. To "rate" to add Item 3 of article 62 after the word with words of "Belarusian ruble to foreign currency".

27. In Article 64:

to "rate" to add Item 3 after the word with words of "Belarusian ruble to foreign currency";

the second Item 7 to state part in the following edition:

"The payment request responds also if the methods of ensuring execution of the tax liability and (or) payment of penalty fee specified in subitems 1.4-1.6 of Item 1 of Article 54 of this Code are applied to the unexecuted tax liability and (or) unpaid penalty fee, or the legal executive issues the decree on excitement of enforcement proceeding based on the decision of tax authority on tax collection, charges (duties), and also other obligatory payments in republican and local budgets, control of correctness of calculation by which timeliness and completeness of payment it is assigned to tax authorities.".

28. In paragraph three of part one of Item 1 of Article 65 of the word "about" shall be replaced with words the judgments "the court decree in case of".

29. In Article 66:

in Item 1:

the second to state part in the following edition:

"Offsetting or return of excessively paid amount of tax, collection (duty), are made by penalty fee no later than five years from the date of payment of the specified amount, except as specified, 223 of this Code specified in parts three and the fourth this Item, the paragraph the second Item 2 of Article.";

the fourth after the word "checks" to add part with words "(except for cameral)";

third parts one of Item 3 to add the paragraph with the offer of the following content: ". The tax amount which is excessively paid by the payer, collection established by results of check of the other person is subject to offsetting on account of execution of the tax liability, payment of the penalty fee added to such other person by results of this check";

in paragraph three of part one of Item 5 of the word of "debt repayment on taxes, charges, penalty fee" shall be replaced with words "execution of the tax liability, payment of penalty fee".

30. In Article 69:

to state part one of Item 5 in the following edition:

"5. Registration of non-profit organization if in case of its state registration registration was not performed, performed by tax authority based on the data represented by head department of justice regional (The Minsk city) of executive committee. Such data are represented within ten working days after state registration of non-profit organization and contain its full name, date and number of state registration, the organization location, surname, own name, middle name (if that is available) the head, date of its election, identification number of the citizen, contact phone number.";

"body" to add Item 9 after the word with words "the data from the register of the population, others".

31. In Article 70:

in Item 1:

state subitem 1.1 in the following edition:

"1.1. the foreign organization which opened representation – in tax authority in the representation location no later than ten working days from the date of its opening.

Are enclosed to the application:

original and copy of the power of attorney to the head of representation;

copy of the constituent document of the foreign organization;";

state subitem 1.5 in the following edition:

"1.5. the foreign organization which opened branch – in tax authority in the branch location no later than ten working days from the date of its opening.

Are enclosed to the application:

original and copy of the power of attorney to the head of branch;

copy of the constituent document of the foreign organization.

Registration of the foreign organization specified in parts one of this subitem, updating of the information about her about registration in the State register of payers (other obliged persons) are performed on condition of opening of the current (settlement) bank account by it in the territory of the Republic of Belarus. Provisions of this part are not applied in the case specified in part six of Item 2 of this Article;";

in part one of subitem 1.7 of the word "the entrepreneur, rendering" shall be replaced with words "the entrepreneur, the other person who is the taxpayer according to the legislation of foreign state (further in this Article – the foreign organization, the foreign individual entrepreneur), rendering";

in part one of subitem 4.1 of item 4:

state paragraph two in the following edition:

"submissions of the tax declaration (calculation) by the foreign organization according to item 4 of Article 44 of this Code, – concerning the foreign organizations specified in subitems 1. 1, 1.5 and 1.6 Items 1 of this Article;";

the fifth to exclude the paragraph;

add part with the paragraph of the following content:

"receipts of other documents or information confirming the termination in the territory of the Republic of Belarus to activities of the foreign organization, its representation, branch, the foreign individual entrepreneur, approach of circumstances, the specified in paragraphs three and the fourth this part if for date of their obtaining the tax authority has no the documents or information specified in paragraphs the second or fifth to this part.".

32. In Item 1 of Article 70-1:

in word part one "tax authority" shall be replaced with words "inspectorates of the Ministry of Taxes and Tax Collection for the city of Minsk (further in this Article – tax authority in the place of registration)";

in part three the word "stays" shall be replaced with words "registrations".

33. In Article 73:

parts second and third item 4 after the word of "entrepreneur" to add with words of "the other person who is the taxpayer according to the legislation of foreign state";

in Item 10-1:

the paragraph third parts one after the word of "states" to add with the word of "courts";

in word part two of "one month" shall be replaced with words "two months".

34. In Article 73-1:

the second Item 6 after the word "subitems" to add part with figures "14.1,";

in Item 11 part four:

from word paragraph two", not performing business activity," to exclude;

third after the word "second" to add the paragraph with the words "parts one";

in paragraph four "President" shall be replaced with words the word "Council of Ministers";

add part with the paragraph of the following content:

"implementation of the types of activity recognized by the taxation object tax on the professional income.";

in part four of subitem 14.5 of Item 14 of the word "about assessment" shall be replaced with words "about independent assessment of market value of such real estate objects";

in Item 14-1 of the word "third and fourth" shall be replaced with words "second and third";

to state part one of Item 18 in the following edition:

"18. The inspection statement shall be drawn up no later than three months from the date of, the expiration following behind day established by part one of Item 11 of this Article, and in case of the direction of the requirement according to part two of Item 15 of this Article – no later than three months from the date of, the expiration following behind day established for submission of explanations about sources of the income according to such requirement.";

state Item 19 in the following edition:

"19. The income of physical person estimated proceeding from the amounts of excess of expenses over the income is recognized the taxation object the income tax from physical persons for the physical persons recognized or not recognized by tax residents of the Republic of Belarus according to article 17 of this Code concerning whom it is performed and is subject to the taxation according to Chapter 18 of this Code.".

35. The second Item 6 of Article 81 to state part in the following edition:

"Such changes and (or) amendments are signed, handed (go) to the payer or his representative, objections on them are represented, the decision according to the inspection statement taking into account changes and (or) amendments is taken out, handed (goes) to the payer or his representative according to the procedure, established by this Article for signing, delivery (direction) of the act (reference) of check, representation of objections on it (on it), removal, delivery (direction) of the decision.".

36. In Article 84-1:

Item 1 after the word "entrepreneur" to add with words "the other person who is the taxpayer according to the legislation of foreign state";

to add Item 2 after part two with part of the following content:

"In case of submission by the payer to inspectorate of the Ministry of Taxes and Tax Collection for the city of Minsk of documents, confirmatory that non-execution or improper execution by foreign bank of the payment instruction on tax payment are at the scheduled time the reasons of default of debt, data on debt repayment concerning such payer go to the Ministry of Taxes and Tax Collection in case of debt default within hundred eighty calendar days following behind day of the direction to it of the notification.";

state Item 3 in the following edition:

"3. The Ministry of Taxes and Tax Collection within two working days following behind day of receipt of the data specified in part two of Item 2 of this Article accepts in the form established by this Ministry, the decision on restriction of access to the Internet resource used by such payer for electronic remote sales of goods, rendering services electronically.

Provisions of part one of this Item are not applied if the debt in the amount exceeding 3000 basic sizes was formed by results of check and the payer who allowed it provides payment of the current payments in the budget in the time established by the legislation, and also debt repayment no later than hundred eighty calendar days from the date of, the decision following behind day according to the inspection statement.

For the purposes of this Article:

the current payments in the budget are understood as the payments on the value added tax which are subject to payment during the hundred-eight-ten-day period specified in this Item;

the Internet resource is understood as the website, its page, mobile application by means of which access to electronic trading platform is provided.";

in item 4 to replace the word of "third" with the word of "fourth".

37. In Article 85:

in paragraph three of part two of Item 2 of the word "February 1" shall be replaced with words "on January 15";

in Item 6:

part one after the words "in notarial bureaus" to add with the words "branches, including branches of the foreign organizations";

the second to add part with paragraphs of the following content:

"about income in type of dividends gained within calendar year for which data on the income are represented in the amount of, not exceeding 40 Belarusian rubles;

about the income paid by the tax agent recognized by the place of the main work (service, study) the died worker (the serviceman, the student) including who was earlier working (serving studying) at such tax agent, to the faces consisting with the died worker (the military personnel studying) in the relations of close relationship in connection with his death, and also to the workers (the military personnel, the student) including who was earlier working (serving, studying) at such tax agent, in connection with the death of persons consisting with the worker (the serviceman, the student) in the relations of close relationship;

about the income in cost type of permits, except for tourist, in the sanatorium and improving organizations, paid fully or partially by budget funds of state non-budgetary fund of social protection of the population of the Republic of Belarus, budget funds, and also concerning the amounts of the grants selected for reduction in cost of cost of permits from means of the republican budget.";

add Article with Item 7-3 of the following content:

"7-3. The Belarusian organization organizing electronic remote sales of goods of the Belarusian organizations, the Belarusian individual entrepreneurs to the buyers of goods of the Republic of Belarus and buyers of goods who are outside the Republic of Belarus and also settlings with buyers of such goods shall represent quarterly no later than the term established for submission of the tax declaration (calculation) for the value added tax, on a grant basis in the Ministry of Taxes and Tax Collection in the established forms and format in electronic form of the data on such Belarusian organizations, the Belarusian individual entrepreneurs, their turnovers on sales of goods on the states to which territory goods are delivered to buyers (further – data on sales).

Data on sales of goods which order the Belarusian organization, the Belarusian individual entrepreneur is received by means of electronic trading platform of the Belarusian organization organizing electronic remote sales of goods are subject to representation.

Forms, format and procedure for submission of data on sales are established by the Ministry of Taxes and Tax Collection.";

in Item 10-1 the word "shall" shall be be replaced with words ", Department on humanitarian activities of Administration of the President of the Republic of Belarus shall";

in Item 10-3 the floor is "given" shall be be replaced with words ", and also the organizations subordinated and entering into its structure represent";

add Article with Item 10-4 of the following content:

"10-4. The Ministry of Foreign Affairs no later than the 10th following calendar quarter represents on a grant basis to the Ministry of Taxes and Tax Collection of the data on the documents confirming accreditation of foreign citizens in the Ministry of Foreign Affairs.

The data specified in part one of this Item include the following information on the documents issued for the expired calendar quarter to heads and the staff of diplomatic representations and consular establishments of foreign states, members of their families, heads and the staff of representations and bodies of the international organizations and interstate educations: the name of such representation, organization, body, surname, own name, middle name (if that is available) persons, category of personnel or the status of person as the family member, number, date of issue and effective period of the document.

Forms and format of submission of the data specified in part one of this Item are established by the Ministry of Taxes and Tax Collection in coordination with the Ministry of Foreign Affairs.

The Ministry of Taxes and Tax Collection sends the data specified in part one of this Item, within three working days from the date of, their receipt following behind day, to inspectorate of the Ministry of Taxes and Tax Collection for the city of Minsk.";

add Article with Item 10-5 of the following content:

"10-5. The Ministry of Internal Affairs represents from the register of the population of the data, necessary for registration of physical persons, based on the agreement signed with the Ministry of Taxes and Tax Collection.".

38. In Article 86:

"banks" to add the name of Article after the word with words "(payment service providers)";

in paragraph one of part one of subitem 1.1 of Item 1 of the word "bank, National" shall be replaced with words "the bank (payment service provider), National";

in Item 2:

the paragraph one after the word to add "bank" with words "(payment service provider)";

the second subitem 2.2 after the word "bank" to add part with words "(payment service provider)";

in Item 3:

state paragraph two in the following edition:

"bank (payment service provider), the processing center, the owner of payment system on the basis of use of bank payment cards, the operator of the payment system providing implementation of transactions with electronic money – about transactions on money transfer, the electronic money performed to the foreign organization, the foreign individual entrepreneur, the other person who is the taxpayer according to the legislation of foreign state, rendering services electronically and (or) performing electronic remote sales of goods and also such foreign persons to buyers of services electronically the Republic of Belarus, buyers of goods of the Republic of Belarus;";

third to add the paragraph with words ", the other person who is the taxpayer according to the legislation of foreign state";

add Item with part of the following content:

"Forms and format of submission of the data specified in paragraphs second and third this Item are established by the Ministry of Taxes and Tax Collection.";

to state part one of Item 5 in the following edition:

"5. Banks (payment service providers) shall represent to the Ministry of Taxes and Tax Collection of the data which are subject to transfer of foreign state to tax authority based on the international treaty, including being bank secrecy of the organizations and physical persons (further – the list of data on the accounts and agreements in foreign trade which are subject to transfer within the international tax exchange of information), about accounts (e-wallets) opened by the foreign organizations and physical persons in banks (payment service providers) and transactions on such accounts (e-wallets).";

"Banks" and "money" to add Item 6 part one after words respectively with words "(payment service providers)" and "(electronic money)";

"bank" to add Item 7 part one after the word with words "(payment service provider)".

39. In Article 87:

Item 2 paragraph two after the word of "rights" to add with the words "in addition to the transactions specified in part one of Item 1 of Article of 31 of this Code";

in Item 5:

the paragraph one of part two to state in the following edition:

"The payer who made adjustment of tax base or amount of loss reflects data in the tax declaration (calculation) for the income tax:";

third to state part in the following edition:

"The data specified in part two of this Item can be added with other information in any form explaining the made adjustment which the payer has the right to provide to tax authority together with the tax declaration (calculation) for the income tax containing such adjustment.".

40. In Article 88:

in Item 1:

the first offer of subitem 1.2 to add with words "if other is not established by subitem 1.3 of this Item";

to add part one of subitem 1.3 with the paragraph of the following content:

"shares (shares (their parts), shares (their parts) in authorized fund) the organizations, on provision (obtaining) of loan.";

in subitem 3.4 of Item 3 of the word "to the transaction specified in" shall be replaced with words to "the transactions specified in paragraph four of part one of subitem 1.3 of Item 1,";

state item 4 in the following edition:

"4. The amount of transaction prices with one partner is determined by summing of price value of each transaction with it on sales of goods (works, services), property rights or price value of each transaction with it on purchase of goods (works, services), property rights.

For transactions on provision (obtaining) of the credits (loans) transaction price the credit amount (loan) is recognized. The amount of transaction prices with one partner is determined by provision (obtaining) of the credits (loans) by summing of price value of each transaction with it on provision (obtaining) of the credits (loans), part (tranche) of the credits (loans) in calendar year and the amounts of unpaid balance of the credits (loans) of such partner for the beginning of calendar year at which the specified transactions are made.";

to exclude from the paragraph of the seventh Item 5 of the word "in the list of the agricultural organizations which are subject to pre-judicial improvement or in the list of agricultural organizations concerning which holding procedures of insolvency or bankruptcy is necessary, approved by Council of Ministers of the Republic of Belarus, and also".

41. In Item 1 of Article 89:

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