RESOLUTION OF COUNCIL OF MINISTERS OF THE REPUBLIC OF BELARUS

of May 11, 2009 No. 617

About implementation of ministerial procedures by tax authorities

Based on the paragraph of third of article 47 of the Law of the Republic of Belarus of October 28, 2008 "About bases of ministerial procedures" the Council of Ministers of the Republic of Belarus DECIDES: No. 433-Z

1. Determine that:

1.1. ministerial procedures, except for the ministerial procedure specified in part two of this subitem are performed by tax authorities based on the statement in written or electronic form of the citizen of the Republic of Belarus, the foreign citizen or stateless person, including individual entrepreneur, or legal entity of the Republic of Belarus, other organization (further if other is not determined, – the interested person).

Based on the oral statement of the citizen of the Republic of Belarus ministerial procedure on issue of the certificate of availability (absence) of writs of execution and (or) other requirements about collection from the applicant of the tax debt, to other unexecuted obligations to the Republic of Belarus, its administrative and territorial units, legal entities and physical persons for the solution of question of getting out of nationality of the Republic of Belarus can be performed;

1.2. by the citizen, the foreign citizen or the stateless person (further – the citizen), except the data determined in Item 5 of article 14 of the Law of the Republic of Belarus "About bases of ministerial procedures" are specified:

in the statement for issue of the certificate of payment (deduction) of the income tax from physical persons for the purpose of avoidance of double taxation – tax period for which payment (deduction) of tax is made; the income type from which it is paid (is withheld) tax (remuneration for accomplishment of labor obligations, dividends, insurance indemnity and so on); in case of tax withholding – also this about the tax agent who held tax (the name and the location of the legal entity, surname, own name, middle name (if that is available) the individual entrepreneur);

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