of November 29, 2007 No. 115
About measures for implementation of the resolution of Council of Ministers of the Republic of Belarus of October 9, 2007 No. 1284
Based on subitem 5.10 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 "Questions of the Ministry of Taxes and Tax Collection of the Republic of Belarus" and in pursuance of Item 3 of the resolution of Council of Ministers of the Republic of Belarus of October 9, 2007 "About maintaining by legal entities and individual entrepreneurs of the book of accounting of checks (audits)" the Ministry of Taxes and Tax Collection of the Republic of Belarus DECIDES: No. 1284
1. Determine that acquisition of the book of accounting of checks (audits) is performed at the legal entities and individual entrepreneurs enabling their realization based on the signed contracts with the republican unitary enterprise "Information and Publishing Center for Taxes and Fees".
2. Registration of the book is performed by tax authority in the place of statement of the legal entity (its separate division), the individual entrepreneur on accounting.
3. Legal entities, individual entrepreneurs for registration of the book in tax authority the necessary quantity drawn up (filled regarding the information about the legal entity (its separate division), the individual entrepreneur numbered, which is strung together, ratified the head of the legal entity or the individual entrepreneur and seal, and in case of lack of seal at the individual entrepreneur - only its signature) books is represented.
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The document ceased to be valid according to the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of April 27, 2010 No. 31