of May 15, 2023 No. 19
About reference of the organizations and individual entrepreneurs to inactive payers
Based on part two of subitem 2.15-1 of Item 2 of article 13 of the Tax Code of the Republic of Belarus the Ministry of Taxes and Tax Collection of the Republic of Belarus DECIDES:
1. Approve the Instruction about procedure for reference of the organizations and individual entrepreneurs to inactive payers it (is applied).
2. This resolution becomes effective after its official publication.
Minister
S.E.Nalivayko
Approved by the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of May 15, 2023 No. 19
1. This Instruction determines procedure for reference of the organizations and individual entrepreneurs to inactive payers.
2. Cannot be carried to inactive payers:
the organizations which are in process of liquidation;
the individual entrepreneurs who are in process of the termination of activities;
the organizations and individual entrepreneurs to whom according to the legislation on settlement of insolvency procedures of insolvency or bankruptcy are applied;
state-financed organizations;
public and religious organizations (associations), republican state public associations, other non-profit organizations;
foreign organizations, foreign individual entrepreneurs;
the organizations performing operation of housing stock and (or) providing housing and communal services;
the organizations performing accounting, calculation it is also added ие payments for housing and communal services and payments for use of premises;
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