of August 23, 2006 No. 101/90
About approval of the Instruction about procedure for return of exceeding of the amounts of the tax deductions on the value added tax
|
IT IS APPROVED State Customs Committee Republic of Belarus |
|
Based on subitem 3.2 of Item 3 of the Regulations on procedure for the return of tax amounts on value added approved by the Presidential decree of the Republic of Belarus of June 15, 2006 No. 397 "About some questions of calculation and payment of excises and the value added tax", the Regulations on the Ministry of Finance of the Republic of Belarus approved by the resolution of Council of Ministers of the Republic of Belarus of October 31, 2001 No. 1585 "Questions of the Ministry of Finance of the Republic of Belarus" and 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" the Ministry of Finance of the Republic of Belarus and the Ministry of Taxes and Tax Collection of the Republic of Belarus DECIDE:
1. Approve the enclosed Instruction about procedure for return of exceeding of the amounts of the tax deductions on the value added tax.
2. This resolution becomes effective from the date of its official publication.
|
Minister of Finance of the Republic of Belarus |
N.P.Korbut |
|
First Deputy Minister on taxes and fees of the Republic of Belarus |
V. N. Poluyan |
Approved by the Resolution of the Ministry of Finance of the Republic of Belarus and the Ministry of Taxes and Tax Collection of the Republic of Belarus of August 23, 2006 No. 101/90
This Instruction about procedure for return of exceeding of the amounts of the tax deductions on the value added tax (further - the Instruction) is developed based on subitem 3.2 of Item 3 of the Regulations on procedure for the return of tax amounts on value added approved by the Presidential decree of the Republic of Belarus of June 15, 2006 No. 397, and establishes procedure for return from the budget of the amounts which remained after carrying out offsetting of exceeding of the amounts of the tax deductions by tax authorities over the tax amounts on value added estimated on sales of goods (works, services), property rights on intellectual property items (further - exceeding of the amounts of the tax deductions).
1. Return of exceeding of the amounts of the tax deductions is performed from the budget after one month from the date of adoption by tax authority of the decision on carrying out return by money transfer on the current (settlement) or other bank account of the payer or by means of carrying out offsetting.
2. Return of exceeding of the amounts of the tax deductions by money transfer is made in case of lack of unexecuted obligations of the payer to the republican budget for budget advances, the budget loans and the credits obtained under guarantee of the Government of the Republic of Belarus (further - obligations to the Ministry of Finance) according to the procedure, stipulated in Item 20 Instructions about procedure for execution of the republican budget for the income, the Republic of Belarus approved by the resolution of the Ministry of Finance and Board of National Bank of the Republic of Belarus of December 8, 2005 No. 143/171 (The national register of legal acts of the Republic of Belarus, 2006, No. 23, 8/13779).
The Ministry of Finance weekly on creates and sends to head departments of the Ministry of Finance on areas and Minsk (further - head departments) in electronic form information on the organizations having unexecuted obligations to the Ministry of Finance for transfer of the Ministry of Taxes and Tax Collection to inspectorates for areas and Minsk. Inspectorates of the Ministry of Taxes and Tax Collection for areas and Minsk send information to subordinated inspections. Information has the following structural structure: date, name of the payer, accounting number of the payer, amount of unexecuted obligations.
In the presence at the payer of unexecuted obligations to the Ministry of Finance return of exceeding of the amounts of the tax deductions is made by tax authority after execution by the payer of these obligations and its exception of information specified in part two of this Item.
The tax authority reports to head department or its department about each payer having at the same time the amounts of exceeding of the tax deductions and unexecuted obligations to the Ministry of Finance no later than the next working day from the date of establishment of such payer.
3. The head department in day of obtaining from tax authorities of information about the payers having the amounts of exceeding of the tax deductions and unexecuted obligations to the Ministry of Finance shall inform the Ministry of Finance on such payers.
The Ministry of Finance requests at tax authority the certificate of exceeding of the amounts of the tax deductions of the payer in form according to appendix 2 to this Instruction. The tax authority represents the claimed reference no later than 1 working day following the appeal of the Ministry of Finance. Based on the acquired information Ministry of Finance within 5 working days makes the decision on carrying out offsetting. By results of offsetting the Ministry of Finance draws up the notice on carrying out offsetting of exceeding of the amounts of the tax deductions on account of repayment of obligations to the Ministry of Finance in form according to appendix 3 to this Instruction.
The notice of the Ministry of Finance on carrying out offsetting goes to the payer and tax authority and is the basis for recognition of the made transaction. Date of the notice is recognition date.
4. At the initiative of the payer return of exceeding of the amounts of the tax deductions which remained after carrying out offsetting by tax authorities can be made by carrying out offsetting on account of repayment of its unexecuted obligations to the republican budget for customs payment, and (or) penalty fee, and (or) economic sanctions on customs payments (further - customs payments).
For carrying out such offsetting the payer represents to the Ministry of Finance:
statement;
the reference of tax authority in form according to appendix 2 to this Instruction - in confirmation of exceeding of the amount of the tax deductions which is subject to return to the payer which is issued, as a rule, after carrying out offsetting by tax authority;
confirmation of customs in form according to appendix 1 to this Instruction of obligations of the payer on customs payment.
The Ministry of Finance within five working days of receipt date from the payer of the documents specified in part two of this Item makes the decision on carrying out offsetting or on refusal of its carrying out.
In case of decision making about carrying out offsetting the Ministry of Finance draws up the notice in form according to appendix 4 to this Instruction.
The notice goes to the payer, tax authority, customs. Date of the notice is recognition date.
In case of decision making in carrying out offsetting the Ministry of Finance in writing informs the payer on refusal.
5. Return of exceeding of the amounts of the tax deductions by means of carrying out offsetting on account of customs payment in case of customs clearance of goods is made by the Ministry of Finance in the following procedure.
The payer represents to the Ministry of Finance:
the application issued in accordance with the established procedure in form according to the Section I of appendix 5 to this Instruction certified by the payer's seal;
the reference of tax authority in form according to appendix 2 to this Instruction - in confirmation of exceeding of the amount of the tax deductions which is subject to return to the payer which is issued, as a rule, after carrying out offsetting by tax authority.
The Ministry of Finance considers the submitted documents and in day of submission of the statement draws up the decision on acceptance to offsetting of the amounts of subjects to customs payment (further - the decision) in form according to the Section II of appendix 5 to this Instruction or the notification on refusal in carrying out offset with indication of the reasons.
The decision certified by seal of the Main State Treasury of the Ministry of Finance no later than the working day following behind day of its issue is submitted the payer in customs for implementation of procedures of customs clearance.
Declaration of goods, subject to customs clearance, is made according to the procedure, established by the State Customs Committee of the Republic of Belarus, taking into account the following features:
as details of the payment document in the column "B" of the cargo customs declaration (further - GTD) specify number and date of the decision. One copy of the application and decisions (or their copy) is stored in cases of customs together with the first copy of the customs permit;
when declaring the additional copy of GTD is represented to customs.
Date of the decision of the Ministry of Finance is considered day of customs payment.
The official of customs in day of acceptance of GTD for the purposes of customs clearance of goods fills in the report of customs on form according to appendix 6 to this Instruction and assures him personal number seal. The additional copy of the customs permit is applied to the report of customs.
The payer no later than the next working day after acceptance of GTD submits the report of customs completed with the official of customs to the chief (deputy chief) of customs. Additional copies of customs permits are applied to the report.
The report of customs is registered in the separate magazine which procedure for maintaining is established by customs. Additional copies of customs permits are stored in cases of customs in separate case.
The report of customs which is drawn up in accordance with the established procedure is submitted the payer in the Ministry of Finance no later than five working days from the date of issue of the decision by the Ministry of Finance.
The Ministry of Finance draws up in accordance with the established procedure the notice on carrying out offsetting in form according to appendix 4 to this Instruction and sends in one copy notices to the payer, tax authority, customs for recognition.
In case of non-presentation by the payer of the report of customs in the specified time the Ministry of Finance cancels the issued decision what in writing notifies customs and the payer on.
In case of issue of refusal by customs in issue of the customs permit on use of goods according to the declared customs regime the customs informs on it the Ministry of Finance that is for the last the basis for cancellation of the issued decision.
6. Return of exceeding of the amount of the tax deductions which remained after carrying out offsetting by tax authority can be made completely or partially before the expiration established monthly line provided that such return is approved with the Ministry of Finance or its initiator the Ministry of Finance acts.
For decision making about possibility of implementation of such return the payer submits the following documents to the Ministry of Finance:
the statement with reasons for the reasons of need of return;
the reference of tax authority in form according to appendix 2 to this Instruction in confirmation of exceeding of the amount of the tax deductions which is subject to return to the payer which is issued, as a rule, after carrying out offsetting by tax authority.
The Ministry of Finance within five working days of receipt date from the payer of the statement considers the submitted documents.
In the presence at the payer of obligations to the Ministry of Finance the Ministry of Finance makes offsetting according to the procedure, stipulated in Item 3rd this Instruction, and then makes the decision on possibility of return.
In case of decision making about possibility of carrying out return before the expiration of the established monthly term the Ministry of Finance in writing informs on it tax authority and the payer or at the request of the payer makes offsetting of the amount of exceeding of the tax deductions on account of customs payment according to the procedure, provided by items 4 and the 5th this Instruction.
In case of decision making before the expiration of monthly term the Ministry of Finance in writing informs the payer on refusal of return.
7. For the purpose of ensuring timely calculations of legal entities for repayment of obligations to the Ministry of Finance and the republican budget for obligations to payers for return of exceeding of the amounts of the tax deductions by the initiator of offsetting the Ministry of Finance can act.
The Ministry of Finance in writing informs the payer and tax authority in the place of registration of the payer on intention to carry out such offsetting.
The Ministry of Finance requests necessary documents and draws up the notice according to appendix 3 to this Instruction.
to the Instruction about procedure for return of exceeding of the amounts of the tax deductions on the value added tax
ПОДТВЕРЖДЕНИЕ № ________
об отсутствии (наличии) задолженности______________________________________________________________________
(наименование и код органа, выдавшего подтверждение)
подтверждает наличие/отсутствие задолженности перед республиканским
(ненужное зачеркнуть)
бюджетом _____________________________________ УНП ___________________
(наименование плательщика)
по состоянию на _____________ в сумме ______________________ руб., в
(дата)
том числе:
+--------------------------------------------------------------------+
¦Наименование платежа/обязательства ¦ Код платежа ¦ Сумма, руб. ¦
+--------------------------------------------------------------------+
______________
(дата)
Руководитель ________________ ________________________
(подпись) (И.О.Фамилия)
М.П.
Начальник отдела ______________ ________________________
(подпись) (И.О.Фамилия)
___________________________________
(фамилия исполнителя, тел.)
to the Instruction about procedure for return of exceeding of the amounts of the tax deductions on the value added tax
______________________________________________
(наименование и код налогового органа)СПРАВКА
Выдана _______________________________________ УНП ___________________
(наименование плательщика)
о наличии по состоянию на _____________________ превышения сумм налога
(дата)
на добавленную стоимость, уплаченных при приобретении товаров (работ,
услуг), имущественных прав на объекты интеллектуальной собственности
или ввозе товаров на таможенную территорию Республики Беларусь, над
суммами налога на добавленную стоимость, исчисленными по реализации
товаров (работ, услуг), имущественных прав на объекты интеллектуальной
собственности, в размере ____________________________ руб. (остаток на
дату выдачи справки), в том числе:
+--------------------------------------------------------------------+
¦Номер и дата решения*¦Сумма по решению, руб.¦Остаток на дату выдачи ¦
¦ ¦ ¦ справки, руб. ¦
+--------------------------------------------------------------------+
______________________________
*Указываются только решения налогового органа, имеющие остаток.
______________
(дата)
Руководитель ________________ ________________________
(подпись) (И.О.Фамилия)
М.П.
Начальник отдела ______________ ________________________
(подпись) (И.О.Фамилия)
___________________________________
(фамилия исполнителя, тел.)
to the Instruction about procedure for return of exceeding of the amounts of the tax deductions on the value added tax
ГЛАВНОЕ ГОСУДАРСТВЕННОЕ КАЗНАЧЕЙСТВО
МИНИСТЕРСТВА ФИНАНСОВ РЕСПУБЛИКИ БЕЛАРУСЬ
Notice on carrying out offsetting
На основании представленных документов произведен зачет на сумму
_____________________________ рублей, в результате чего прекращаются
обязательства: 1. ___________________________________________________
(наименование плательщика)
УНП __________________ перед Министерством финансов Республики
Беларусь по договору № ____ от "__" _______ ____г., в том числе:
1.1. по основному долгу на сумму _____________________________________
1.2. по начисленным процентам на сумму _______________________________
1.3. по начисленным штрафным санкциям на сумму _______________________
2. ___________________________________________________ код ___________
(наименование налогового органа)
перед ___________________________________________ УНП ________________
(наименование плательщика)
по возврату превышения сумм налога на добавленную стоимость,
уплаченных при приобретении товаров (работ, услуг), имущественных прав
на объекты интеллектуальной собственности или ввозе товаров на
таможенную территорию Республики Беларусь, над суммами налога на
добавленную стоимость, исчисленными по реализации товаров (работ,
услуг), имущественных прав на объекты интеллектуальной собственности.
______________
(дата)
Руководитель ________________ ________________________
(подпись) (И.О.Фамилия)
М.П.
Начальник отдела ______________ ________________________
(подпись) (И.О.Фамилия)
___________________________________
(фамилия исполнителя, тел.)
to the Instruction about procedure for return of exceeding of the amounts of the tax deductions on the value added tax
ГЛАВНОЕ ГОСУДАРСТВЕННОЕ КАЗНАЧЕЙСТВО
МИНИСТЕРСТВА ФИНАНСОВ РЕСПУБЛИКИ БЕЛАРУСЬ
Notice on carrying out offsetting
На основании представленных документов произведен зачет на сумму
______________________ рублей, в результате чего прекращаются
обязательства:
1. ____________________________________________ УНП __________________
(наименование плательщика)
перед ___________________________________________ код ________________
(наименование таможни плательщика)
по следующим платежам:
+--------------------------------------------------------------------+
¦Наименование платежа ¦ Код платежа ¦ Сумма (руб.) ¦
+--------------------------------------------------------------------+
2. ___________________________________________________ код ___________
(наименование налогового органа)
перед ___________________________________________ УНП ________________
(наименование плательщика)
по возврату превышения сумм налога на добавленную стоимость,
уплаченных при приобретении товаров (работ, услуг), имущественных прав
на объекты интеллектуальной собственности или ввозе товаров на
таможенную территорию Республики Беларусь, над суммами налога на
добавленную стоимость, исчисленными по реализации товаров (работ,
услуг), имущественных прав на объекты интеллектуальной собственности.
______________
(дата)
Руководитель ________________ ________________________
(подпись) (И.О.Фамилия)
М.П.
Начальник отдела ______________ ________________________
(подпись) (И.О.Фамилия)
___________________________________
(фамилия исполнителя, тел.)
to the Instruction about procedure for return of exceeding of the amounts of the tax deductions on the value added tax
Раздел IЗАЯВЛЕНИЕ № ________
от "__" ____________ 200_ г.
______________________________________________________________________
(наименование, УНП, почтовый адрес плательщика)
прошу произвести зачет подлежащих уплате таможенных платежей в сумме
______________________________________________________________________
(цифрами, прописью)
___________________________________________________________ рублей, в
том числе:
+--------------------------------------------------------------------+
¦Наименование платежа ¦ Код платежа ¦ Сумма зачета, рублей ¦
+----------------------+-----------------+---------------------------¦
+----------------------+-----------------+---------------------------¦
+----------------------+-----------------+---------------------------¦
¦ ¦ ИТОГО ¦ ¦
+--------------------------------------------------------------------+
Руководитель ________________ ________________________
(подпись) (И.О.Фамилия)
М.П.
Начальник отдела ______________ ________________________
(подпись) (И.О.Фамилия)
___________________________________
(фамилия исполнителя, тел.)
Раздел II
МИНИСТЕРСТВО ФИНАНСОВ РЕСПУБЛИКИ БЕЛАРУСЬ
РЕШЕНИЕ № _______
от "__" ___________ 200_ г.
о принятии к зачету сумм подлежащих уплате таможенных платежей
В соответствии с заявлением № ____ от "__" ____________ 200_ г.
приняты к зачету подлежащие уплате таможенные платежи в сумме
______________ (______________________________________________________
(цифрами, прописью)
___________________________________) рублей.
Руководитель ________________ ________________________
(подпись) (И.О.Фамилия)
М.П.
Начальник отдела ______________ ________________________
(подпись) (И.О.Фамилия)
___________________________________
(фамилия исполнителя, тел.)
to the Instruction about procedure for return of exceeding of the amounts of the tax deductions on the value added tax
ОТЧЕТ
_________________________ таможни
№ ___________ от "__" _______________ 200_ г.
о таможенном оформлении товаров, таможенные платежи по которым
уплачены в соответствии с решением Министерства финансов
№ ____ от "__" ____________ 200_ г.
+--------------------------------------------------------------------+
¦Номер грузовой¦Дата принятия¦ Сумма таможенных платежей, рублей ¦
¦таможенной ¦грузовой ¦ ¦
¦декларации ¦таможенной ¦ ¦
¦(справочный ¦декларации ¦ ¦
¦номер) ¦ ¦ ¦
+--------------+-------------+---------------------------------------¦
¦ ¦ ¦сборы за ¦таможенная¦акциз¦налог на ¦
¦ ¦ ¦таможенное¦пошлина ¦ ¦добавленную¦
¦ ¦ ¦оформление¦ ¦ ¦стоимость ¦
+--------------+-------------+----------+----------+-----+-----------¦
+--------------+-------------+----------+----------+-----+-----------¦
+--------------+-------------+----------+----------+-----+-----------¦
¦ ¦ ИТОГО ¦ ¦ ¦ ¦ ¦
+--------------------------------------------------------------------+Начальник (заместитель
начальника) таможни _______________ ________________________
(подпись) (И.О.Фамилия)
М.П.
Начальник отдела таможни ______________ ________________________
(подпись) (И.О.Фамилия)
________________________________
(фамилия исполнителя, тел.)
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The document ceased to be valid according to the Resolution of the Ministry of Finance of the Republic of Belarus and the Ministry of Taxes and Tax Collection of the Republic of Belarus of April 28, 2010 No. 52/32