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

of December 31, 2008 No. 127

About some questions of collection of taxes on the income and profit of the foreign organizations

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 the Law of the Republic of Belarus of November 13, 2008 "About modification and amendments in some laws of the Republic of Belarus on the tax matters" the Ministry of Taxes and Tax Collection of the Republic of Belarus DECIDES:

1. Approve:

1.1. forms of tax declarations (calculations):

about the income of the foreign organization performing activities in the Republic of Belarus according to appendix 1 to this resolution;

on tax on the income of the foreign organization which is not performing activities in the Republic of Belarus through permanent mission according to appendix 2 to this resolution;

about the income of the foreign organization which opened the bank account of the Republic of Belarus according to appendix 3 to this resolution;

1.2. the enclosed instructions:

about procedure for filling and submission of the tax declaration (calculation) about the income of the foreign organization performing activities in the Republic of Belarus;

about procedure for application of international treaties of the Republic of Belarus on tax questions, fillings and submissions of the tax declaration (calculation) for tax on the income of the foreign organization which is not performing activities in the Republic of Belarus through permanent mission.

2. Determine that:

the amount of the income tax paid to the budget of the Republic of Belarus (income) of the foreign organization is confirmed by the reference of tax authority in the place of implementation by the foreign organization of activities through permanent mission in form according to appendix 4 to this resolution;

the amount of the tax on the income of the foreign organizations withheld and transferred into the budget of the Republic of Belarus is confirmed by the reference of tax authority in the place of registration of the tax agent in form according to appendix 4 to this resolution.

Issue of the reference is performed according to the procedure and the terms established by the legislation on the ministerial procedures made by tax authorities.

Basis for issue of the reference, confirmatory:

the amount of the income tax paid to the budget of the Republic of Belarus (income) of the foreign organization, payment in the budget of the Republic of Belarus of the income tax is (income) of the foreign organization;

the amount of the tax on the income of the foreign organizations withheld and transferred into the budget of the Republic of Belarus, deduction and budget contribution of the Republic of Belarus of tax on the income of the foreign organization is.

In the presence of the bases, the stipulated in Article 17 or 25 Laws of the Republic of Belarus of October 28, 2008 "About bases of ministerial procedures" (The national register of legal acts of the Republic of Belarus, 2008, No. 264, 2/1530) (further - the Law), the inspectorate of the Ministry of Taxes and Tax Collection of the Republic of Belarus makes respectively the decision on refusal in adoption of the statement or the decision on refusal in making of ministerial procedure in form according to article 26 of the Law.

The reference confirming the amount of the income tax paid to the budget of the Republic of Belarus (income) with the foreign organization, and the reference confirming the amount of the tax on the income of the foreign organization withheld and transferred into the budget of the Republic of Belarus, are drawn up in duplicate. The first copy of the reference confirming the amount of the income tax paid to the budget of the Republic of Belarus (income) with the foreign organization is transferred to the foreign organization. The first copy of the reference confirming the amount of the tax on the income of the foreign organization withheld and transferred into the budget of the Republic of Belarus, is transferred to the tax agent or the foreign organization. The second copy of the reference confirming the amount of the income tax paid to the budget of the Republic of Belarus (income) of the foreign organization remains in inspection of the Ministry of Taxes and Tax Collection of the Republic of Belarus which issued the reference. The second copy of the reference confirming the amount of the tax on the income of the foreign organization withheld and transferred into the budget of the Republic of Belarus, goes to inspectorate of the Ministry of Taxes and Tax Collection of the Republic of Belarus for the place of implementation by the foreign organization of activities through permanent mission.

3. If the gross profit of the foreign organization, taxable in the Republic of Belarus, cannot be determined proceeding from documentary confirmed revenue less documentary confirmed costs or cannot be calculated as the work of gross profit and the coefficient allowing to determine specific weight of profit, taxable in the Republic of Belarus, the gross profit of the foreign organization performing business and other activity in the Republic of Belarus through permanent mission, taxable is determined by tax authority according to tax declarations (calculations) for the income tax of payers (other obliged persons) (without the tax benefits used by them) performing similar types of activity in the territory of the Republic of Belarus (as a rule, on two such payers (other obliged persons), which characteristics of activities are brought most closer to characteristics of activities of the foreign organization).

4. Declare invalid:

the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of February 5, 2007 No. 21 "About some questions of collection of taxes on the income and profit of the foreign organizations" (The national register of legal acts of the Republic of Belarus, 2007, No. 69, 8/16034);

subitem 2.5 of Item 2 of the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of November 28, 2007 No. 109 "About some questions of making of ministerial procedures concerning legal entities and individual entrepreneurs, about modification and amendments in some regulatory legal acts of the Ministry of Taxes and Tax Collection of the Republic of Belarus and about recognition voided some regulatory legal acts of the Ministry of Taxes and Tax Collection of the Republic of Belarus on the specified questions" (The national register of legal acts of the Republic of Belarus, 2008, No. 15, 8/17733).

5. This resolution becomes effective after its official publication.

Appendix 1

to the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of December 31, 2008 No. 127

    In inspection of the Ministry                  Prototype ________________
    on taxes and fees
    The Republic of Belarus (further - IMNS) on
    _____________________________________
      (to the area, the city, the area in the city)
      
    IMNS ____________________________ code

     Учетный номер плательщика _____________    Штамп или отметка ИМНС

     _______________________________________    Получено
     (полное наименование налогоплательщика,    _____ _____ ___
     _______________________________________    число месяц год
                адрес плательщика,
     _______________________________________    Инспектор по учету ___
           фамилия ответственного лица,         ______________________
     _______________________________________           (подпись)
                     телеф

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