of December 31, 2010 No. 1924
About approval of the Regulations on procedure for use by tax authorities and their officials of technical means
According to subitem 1.22 of Item 1 of article 107 of the Tax Code of the Republic of Belarus, article 5 of the Law of the Republic of Belarus of December 30, 2018 "About modification and amendments in some laws of the Republic of Belarus" the Council of Ministers of the Republic of Belarus DECIDES: No. 159-Z
1. Approve Regulations on procedure for use by tax authorities and their officials of technical means it (is applied).
2. This resolution becomes effective since January 1, 2011.
Prime Minister of the Republic of Belarus
M. Myasnikovich
Approved by the Resolution of Council of Ministers of the Republic of Belarus of December 31, 2010 No. 1924
1. This Provision establishes procedure for use by tax authorities and their officials of technical means, including the equipment performing zvuko-and video film and photographing, copying, devices for scanning of documents, identifiers of the hidden images (further – technical means) for control of compliance with law, collection and fixing of the proofs confirming the facts of offenses.
2. This Provision is applied by tax authorities and their officials when conducting checks, monitoring and other forms of control, and also in case of realization of the rights and obligations established by the Tax code of the Republic of Belarus, 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".
3. For the purposes of this provision terms are used in the values determined in the Tax code of the Republic of Belarus and the Presidential decree of the Republic of Belarus of October 16, 2009 No. 510.
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