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

of December 31, 2004 No. 146

About approval of the Instruction about procedure for conducting accounting of taxes by tax authorities, charges (duties), penalty fee, percent, penalties

Based on subitems 5.2 and 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 according to the General part 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 enclosed Instruction about procedure for conducting accounting of taxes by tax authorities, charges (duties), penalty fee, percent, penalties.

2. This resolution becomes effective since April 1, 2005.

Approved by the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of December 31, 2004 No. 146

The instruction about procedure for conducting accounting of taxes by tax authorities, charges (duties), penalty fee, percent, penalties

Chapter 1. General provisions

1. This Instruction is developed according to the Tax code of the Republic of Belarus (further - the Code), other acts of the legislation of the Republic of Belarus and establishes procedure for maintaining by tax authorities of accounting of the payable and actually paid (collected) amounts of taxes, charges (duties), penalty fee, contributions to innovative funds, part of profit (income) republican and municipal unitary enterprises, national associations, economic societies, the rent for the parcels of land which are in state-owned property which lessors are rural, settlement, city, district executive and administrative organs, percent for provision of the tax credit, delay (payment by installments) of debt repayment, percent for non-compliance with terms of return of the amounts of taxes by tax authority, charges (duties), penalties, payments on expense recovery on storage, to conducting the state sanitary and hygienic examination and other types of examinations, obligatory certification, expert evaluation, transportation expenses on delivery to the storage location and (or) realization of property of the debtor on which collection on account of the unexecuted tax liability, unpaid penalty fee, other payments, control of which payment is imposed on tax authorities (further, is turned if other is not established, - payments), and also transactions with payments.

2. Tax authorities record payments on all categories of persons obliged to pay payments according to the legislation and also on persons on whom subsidiary responsibility according to obligations of the legal entity judicially is conferred (daleeplatelshchik).

Chapter 2. Procedure for opening of personal accounts

3. Accounting of payments is performed in personal accounts in form according to appendix 1 to this Instruction and includes carrying out transactions:

opening of personal accounts;

charges, including additional accrual, payments to payment;

changes of payment due date of payment;

reduction of payments;

on payment receipt (payment of payments, offsetting of excessively paid (collected) payment amount on account of debt repayment or on account of the forthcoming payments, offset of the payments which are subject to payment by the payer and financial liabilities of republican state bodies, local executive and administrative organs before this payer (further - offset), debt collection on payments);

write-offs of payments;

return of earlier paid, enforced payments;

on provision, suspension and renewal, cancellation of measures of the state support (further - state support measures);

on suspension of execution of the decision of tax authority in connection with submission of the claim.

4. Personal accounts are operated on each payer by payment types and Sections, subsections of budget classification of the Republic of Belarus.

5. Personal accounts are opened by tax authority in the place of statement of the payer on accounting and (or) tax authorities of administrative and territorial units of the Republic of Belarus in which budgets transfer of payments is made (in case of transfer of payments in budgets of areas and the city of Minsk personal accounts are opened by tax authorities in the location of object in connection with which availability payments are paid):

in case of submission by the payer of tax declarations (calculations), other documents which can form the basis for charge of payments to payment;

in case of receipt by tax authority of documents and data which can form the basis for charge of payments to payment, including about availability of the taxation objects, the written message of the tax agent on outstanding amount on the income tax from physical persons in case of impossibility of its deduction because of the termination of payments of the income to the payer (including owing to the termination of employment contracts (contracts), termination of civil agreements) or refusal of the payer to grant the receivable income tax amounts from physical persons (in case of payment of the income in natural form) (further - the message of the tax agent);

in case of payment by the payer of payments in the budget of the corresponding administrative and territorial unit of the Republic of Belarus.

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