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

of December 31, 2008 No. 128

About some questions of submission to tax authorities of tax declarations (calculations) for taxes, charges (duties) in the form of the electronic document

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 according to Article 63 of 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 representation, acceptance and processing of tax declarations (calculations) for taxes, charges (duties) and documents which according to the legislation shall be attached to the tax declaration (calculation), in the form of the electronic document in tax authorities, about and storage durations of such tax declarations (calculations) and documents.

2. Authorize the republican unitary enterprise "Information and Publishing Center for Taxes and Fees" on distribution to taxpayers, charges (duties) of carriers of key information and release of certificates of open keys of verification of the digital signature for submission to tax authorities of tax declarations (calculations) for taxes, charges (duties) in the form of the electronic document.

3. This resolution becomes effective after its official publication.

Approved by the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of December 31, 2008 No. 128

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