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RESOLUTION OF COUNCIL OF MINISTERS OF THE REPUBLIC OF BELARUS

of March 24, 2010 No. 426

About determination of the size of the amounts of taxes, charges (duties) which are payable in the budget

(as amended on 19-06-2023)

According to the paragraph third subitem 25.2 of Item 25 of the Presidential decree of the Republic of Belarus of October 16, 2009 No. 510 "About enhancement of control (supervising) activities in the Republic of Belarus", Item 3 of Article 107 and Item 7 of article 180 of the Tax Code of the Republic of Belarus the Council of Ministers of the Republic of Belarus DECIDES:

1. Approve Regulations on procedure for determination of the size of the amounts of taxes, charges (duties) which are payable in the budget based on data on cash flow on accounts of the checked subject in bank and (or) the data on the checked subject received from other state bodies, legal entities and physical persons, or by calculation method based on the information about the legal entities and individual entrepreneurs performing similar types of activity it (is applied).

2. To make to the Ministry of Taxes and Tax Collection, the State Customs Committee explanations on application of procedure for determination of the amount of the taxes which are payable in the budget, charges (duties) according to this resolution.

3. This resolution becomes effective after its official publication.

Prime Minister of the Republic of Belarus

S. Sidorsky

Approved by the Resolution of Council of Ministers of the Republic of Belarus of March 24, 2010 No. 426

Regulations on procedure for determination of the size of the amounts of taxes, charges (duties) which are payable in the budget based on data on cash flow on accounts of the checked subject in bank and (or) the data on the checked subject received from other state bodies, legal entities and physical persons or calculation method based on the information about the legal entities and individual entrepreneurs performing similar types of activity

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