of January 4, 2003 No. 174-Z
About declaring by physical persons of the income and property upon the demand of tax authorities
Accepted by the House of Representatives on December 4, 2002
Approved by Council of the Republic on December 20, 2002
This Law determines legal and organizational basis of declaring by citizens of the Republic of Belarus, and also the foreign citizens and persons without citizenship who are constantly living in the Republic of Belarus (further if other is not established, - physical persons), the income and property upon the demand of tax authorities and is aimed at providing protection of economic interests of the state, detection of the income of the physical persons hidden from the taxation.
For the purposes of this Law the following main terms and their determinations are applied:
the declared period - the period for which physical person the declaration on the income and property is submitted;
income - any money, including loans (except for commercial loans), and also other property, the Republic of Belarus received by physical persons from citizens, foreign citizens, stateless persons and the organizations;
property - immovable and movable things (including money and securities), other property, including the property rights established by the civil legislation;
the object which is not completed by construction - the capital structure (the building, construction) and other property which construction is authorized according to acts of the legislation, but is not complete (which construction proceeds, it is suspended, stopped or preserved) or the construction of which is complete, but these objects are not registered according to the procedure, established by acts of the legislation;
expenses - any money and other property of physical persons directed by them to property acquisition, payment for work, services, and also used on other purposes.
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The document ceased to be valid since January 1, 2022 according to the Law of the Republic of Belarus of December 31, 2021 No. 141-Z