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

of December 31, 2009 No. 86

About some questions of collection of taxes on the income and profit of the foreign organizations, introduction of amendments to the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of November 28, 2007 No. 109 and about recognition voided the resolution and separate provisions of resolutions of the Ministry of Taxes and Tax Collection of the Republic of Belarus

Based on Articles 63, of 139, 143 and 151 Tax codes of the Republic of Belarus, 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", the Ministry of Taxes and Tax Collection of the Republic of Belarus DECIDES:

1. Approve:

1.1. forms of tax declarations (calculations):

on the income tax of the foreign organization performing activities in the Republic of Belarus for tax period 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;

on tax on 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 Instruction about procedure for representation of confirmation of the permanent location of the foreign organization, filling and submission 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:

2.1. the amount of the income tax paid to the budget (income) of the foreign organization is confirmed by the reference of tax authority in the location of permanent mission of the foreign organization for form according to appendix 4 to this resolution;

2.2. the amount of the tax on the income of the foreign organizations withheld and transferred into the budget 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;

2.3. the tax declaration (calculation) for the income tax of the foreign organization performing activities in the Republic of Belarus for tax period (further - the tax declaration (calculation) for the income tax) is submitted in tax authority in the representation location in the Republic of Belarus;

2.4. the tax declaration (calculation) for the income tax is filled in taking into account the following:

in line 2 the registration address of the foreign organization and the address in the state which tax resident it is if the foreign organization is not tax resident in place of registration is specified;

the line 5 joins revenue (income) from sales of goods (works, services), property rights, the income from transactions on leasing (finance lease (leasing)) of property, other non-operating incomes gained by the foreign organization in the territory of the Republic of Belarus;

the line 6.2 joins the costs according to article 130 of the Tax Code of the Republic of Belarus incurred by the foreign organization outside the Republic of Belarus in connection with implementation of activities through permanent mission in the territory of the Republic of Belarus and only in that part which belongs to activities through permanent mission taking into account the features of determination of profit of the foreign organization established in article 139 of the Tax Code of the Republic of Belarus. This line joins those elements of the management and all-administrative costs of the foreign organization incured outside the Republic of Belarus which belong to activities of permanent mission and which meet the requirements of article 130 of the Tax Code of the Republic of Belarus;

if in line 7 the profit amount to the taxation estimated with use of the coefficient determined according to the procedure, established by part one of Item 7 of article 139 of the Tax Code of the Republic of Belarus is specified, the explanatory note in which the indicator of financial and economic activities of permanent mission approved with tax authority chosen for determination of coefficient is specified is attached to the tax declaration (calculation) for the income tax and also values of the specified indicator are given (in value and natural term);

in line 8 the tax amount is specified profit less tax amount on the income, withheld by the tax agent, confirmed with the reference of tax authority of the Republic of Belarus in the place of registration of the tax agent.

3. Bring in 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; 2009, No. 122, 8/20929; No. 145, 8/21023) following changes:

to state subitem 1.11 of Item 1 in the following edition:

"1.11. basis for issue of the reference, confirmatory:

the amount of the income tax paid to the budget (income) of the foreign organization, payment in the budget 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, deduction and budget contribution of tax on the income of the foreign organization is.

The reference confirming the amount of the income tax paid to the budget (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, are drawn up in duplicate. The first copy of the reference confirming the amount of the income tax paid to the budget (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, 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 (income) of the foreign organization remains in the tax authority 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, goes to tax authority in the place of implementation by the foreign organization of activities through permanent mission;";

exclude appendix 6.

4. Declare invalid:

the 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" (The national register of legal acts of the Republic of Belarus, 2009, No. 54, 8/20423);

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