LAW OF THE REPUBLIC OF BELARUS

of December 30, 2011 No. 330-Z

About modification and amendments in the Tax code of the Republic of Belarus

Accepted by the House of Representatives on December 19, 2011

Approved by Council of the Republic on December 20, 2011

Article 1. Bring in the Tax code of the Republic of Belarus of December 19, 2002 (The national register of legal acts of the Republic of Belarus, 2003, No. 4, 2/920; No. 85, 2/977; 2004, No. 4, 2/1009; No. 174, 2/1068; No. 189, 2/1087; 2006, No. 6, 2/1177; 2007, No. 3, 2/1287; No. 15, 2/1302; 2008, No. 3, 2/1399; No. 289, 2/1551; 2010, No. 4, 2/1623, 2/1624; No. 253, 2/1726; 2011, No. 8, 2/1793; No. 140, 2/1877) following changes and amendments:

1. In the text of the Code, except for subitem 1.35 of Item 1 of Article 249, the subitem

1.9 Item 1 of Article 251 and Item of 61 appendices 22, of the word "custom union" shall be replaced with words Customs union in the corresponding case.

2. To state Item 5 of Article 2 in the following edition:

"5. Establishment of special types of duties (special, anti-dumping and compensatory) according to the international treaties of the Republic of Belarus creating the contractual legal base of the Customs union, or tiered rates of customs duties depending on the country of goods' origin according to this Code and the customs legislation of the Customs union is allowed.".

3. Part the ninth Article 31 after the word "for years" to add with the word "quarters".

4. To state Item 8 of Article 6 in the following edition:

"8. Taxpayers, charges (duties) levied in the republican budget by customs authorities (further - customs payments), and separate elements of taxation in relation to customs payments can be determined by this Code, the laws concerning customs regulation in the Republic of Belarus, the customs legislation of the Customs union and (or) acts of the President of the Republic of Belarus.".

5. In Article 11:

state Item 1 in the following edition:

"1. Establishment, introduction and cancellation of republican taxes, charges (duties) are performed by adoption of law on modification and (or) amendments in this Code, and concerning change of payers and separate elements of taxation in relation to customs payments are performed by the customs legislation of the Customs union, the laws concerning customs regulation in the Republic of Belarus and (or) acts of the President of the Republic of Belarus.";

from Item 2 of the word" if other is not established by international treaties of the Republic of Belarus" to exclude.

6. In Article 13:

state Item 1 in the following edition:

"1. Taxpayers, charges (duties) (further - payers) the organizations and physical persons on whom according to this Code, the customs legislation of the Customs union, the laws concerning customs regulation in the Republic of Belarus and (or) acts of the President of the Republic of Belarus assign obligation are recognized to pay taxes, charges (duties).";

to add subitem 2.3 of Item 2 after words of "joint activities" with words ", except agreement parties of konsortsialny crediting".

7. The fifth Item 1 of Article 19 to add part with words ", the lawyers performing lawyer activities individually (further if other is not established, - lawyers)".

8. In Article 21:

add Item 1 with subitem 1.71 of the following content:

"1.71. receive from tax authorities based on the statement the statement from data of accounting of tax authorities on the estimated and paid amounts of taxes, charges (duties), penalty fee;";

to add Item 3 after part one with part of the following content:

"The provision of part one of this Item extends also to payers in case of calculation and tax payment, charges (duties) based on written explanations concerning application of the acts of the tax legislation received by them from the Ministry of Taxes and Tax Collection of the Republic of Belarus.";

the second to consider part part three.

9. In Article 22:

in Item 1:

in subitem 1.5 to replace the word of "ten" with the word of "five";

in subitem 1.9:

from subitem 1.9.1 the second offer to exclude;

in subitem 1.9.3 of the word "and the individual entrepreneur-about the termination of business activity" shall be replaced with words "except for the organizations which registration was performed in case of its state registration,";

in subitem 1.9.5 of the word "or residences of the individual entrepreneur" shall be replaced with words ", except for the organizations which registration was performed according to the procedure, stipulated in Article the 66th of this Code,";

add the subitem with part two of the following content:

"The messages provided by part one of this subitem can be provided to tax authority in the established form on paper or on the established formats in the form of the electronic document taking into account requirements, stipulated in Item the 11th this Article. The form and formats of the messages provided by part one of this subitem and also procedure for their submission to tax authority are established by the Ministry of Taxes and Tax Collection of the Republic of Belarus;";

add Article with Item 11 of the following content:

"11. The documents submitted to the tax authorities according to Item 1 of this Article constituted in foreign language shall be followed by transfer on Belarusian or Russian. Fidelity of transfer or authenticity of the signature of the translator shall be certified by the notary or other official having the right to make such notarial action, or translation shall be certified by the Belarusian Chamber of Commerce and Industry (its unitary enterprise, its representation or branch).";

add Item 41 with the second offer of the following content: "Provisions of this Item do not extend to the trustee who signed the trust management agreement of the shares (shares, the rights) which are in property of certain state officials in authorized capitals of the commercial organizations.".

10. Add the Code with Article 27-1 of the following content:

"Article 27-1. Assignment to the payer of the status "The best taxpayer, charges"

1. The status "The best taxpayer, charges" is appropriated to the legal entity, being the Belarusian organization, or to individual predprinimatelyunalogovy resident of the Republic of Belarus.

2. Information that person is given the status "The best taxpayer of charges", can be used by it in the advertizing purposes, in case of the appeal to state bodies and the organizations, and also when implementing public procurements in the territory of the Republic of Belarus.

3. The procedure for assignment (refusal in assignment) the status "The best taxpayer, charges", maintaining the register of persons having the status "The best taxpayer, charges" is established by the Ministry of Taxes and Tax Collection of the Republic of Belarus.".

11. In Item 1 of Article 28 of the word "other laws of the Republic of Belarus, international agreements of the Republic of Belarus" shall be replaced with words "the customs legislation of the Customs union, the laws concerning customs regulation in the Republic of Belarus".

12. Add the Code with Article 30-1 of the following content:

"Article 30-1. The principles of determination of goods price for the purposes of the taxation

1. Tax authorities during check (except for cameral) have the right to check compliance of the tax base on the income tax determined and reflected by the payer in the tax declaration (calculation) for the income tax based on the prices applied by it to the tax base on the income tax determined by tax authority taking into account market prices in cases:

realization of real estate when transaction price deviates towards lowering more than for 20 percent market price of real estate objects of date of realization of real estate;

implementation of foreign trade activity if transaction price (transactions with one person) exceeds within one calendar year 20 billion Belarusian rubles for date of acquisition or for date of sales of goods and the price of such transaction deviates more than for 20 percent market price of goods of date of acquisition or of date of realization;

implementation of foreign trade activity which party is the affiliated person if transaction price (transactions with one person) exceeds within one calendar year 20 billion Belarusian rubles for date of acquisition or for date of realization and the price of such transaction deviates more than for 20 percent market price of goods of date of acquisition or of date of realization.

For the purposes of this Article as foreign trade activity it is understood:

sale (including on the basis of commission agreements, the order or other similar civil agreements) goods to foreign legal and (or) physical persons;

acquisition (including on the basis of commission agreements, the order or other similar civil agreements) goods at foreign legal and (or) physical persons.

2. In cases, stipulated in Item 1 this Article when in transactions between the parties the prices other than the prices which would take place in the transactions corresponding to market conditions, profit on sales of goods which could be received by persons which are the parties of the transaction are applied, but owing to the specified difference it was not received, it is considered in case of the taxation of these persons.

For the purposes of calculation of tax base if other is not provided by this Article, the price of goods specified by the parties of the transaction is agreed.

If the price of goods applied by the payer to determination of tax base on the income tax deviates market prices of identical (homogeneous) goods more than for 20 percent, for the purpose of determination of need of adjustment of tax base on the income tax the tax authority makes comparison of conditions of the analyzed transaction with information on market prices of identical (homogeneous) goods which he has and which conforms to requirements of this Article. In the absence of such information the tax authority in case of determination of tax base on the income tax uses the methods established by this Article. If after comparison of the prices applied by the payer according to transactions to market prices variations towards increase in the tax base on the income tax calculated by tax authority in comparison with the tax base on the income tax reflected by the payer in the tax declaration (calculation) therefore in the budget the income tax was underpaid are revealed, the tax authority has the right to pass the decision on adjustment of tax base on the income tax and recalculation of the income tax thus as though results of this transaction (transactions) were reflected by the payer proceeding from market prices of the corresponding goods. Recalculation of the size of obligations on the income tax which is subject to payment by the current payments for the tax period following checked is not made.

The adjustment specified in part one of this Item means change of tax base on the income tax taking into account the features established by this Code without change of cost indicators in the payment instructions and source accounting documents confirming shipment (acquisition) of goods. Results of adjustment of tax base on the income tax and the tax amount on profit for the checked tax period which is subject to surcharge by the payer as a result of such adjustment shall be reflected by tax authority respectively in the inspection statement and the decision according to the inspection statement.

For the purposes of adjustment of tax base market price of goods is determined by the income tax taking into account allowances (discounts) applied in case of the conclusion of transactions. At the same time are considered including the discounts caused:

seasonal fluctuations of the goods demand;

loss by goods of quality or other consumer properties;

expiration (approach of date of the expiration) of expiration dates or sales of goods;

marketing policy in case of promotion on the markets of new goods, and also in case of their promotion on the new markets.

Market price of goods the price which developed in case of interaction of the demand and supply in the market of identical (homogeneous) goods in comparable economic conditions is recognized.

Commodity market the sphere of the address of these goods determined proceeding from possibility of the buyer (seller) really is recognized and without considerable additional costs to acquire (to realize) goods in the next territory in relation to the buyer (seller) within the Republic of Belarus or beyond its limits.

In case of determination of market prices of goods information on the bargains with identical (homogeneous) goods concluded at the time of realization of these goods in comparable conditions is considered. In particular, such conditions of transactions as quantity (amount) of the delivered goods, their quality characteristics, completion dates of obligations, conditions of payments, delivery conditions which are usually applied in transactions of this type and also other conditions which can exert impact on the prices, including the foreign exchange rate, applied in the transaction, in relation to Belarusian ruble or other foreign currency and its changes, functions which are carried out by the parties of the transaction according to business customs including characteristics of the assets used by the parties of the transaction, accepted by them risks, need of payment of commission (agency) fee for accomplishment of trade mediatorial functions, and also distribution of responsibility between the parties of the transaction and other terms of transaction are considered.

At the same time conditions of transactions in the market of identical (homogeneous) goods are recognized comparable if distinction between such conditions or significantly does not influence the price of such goods, or can be considered by means of amendments of which sizes or procedure for determination of which tax authorities knew from official sources (the amount of the customs duties, change of the official rate of the Belarusian ruble established by National Bank of the Republic of Belarus, change of price index, transit fares, payments for receipt of permissions and another).

Determination of tax base proceeding from market price of goods is made by application:

method on transaction price with identical (homogeneous) goods;

method of the price of the subsequent realization;

costly method.

The method on transaction price with identical (homogeneous) goods provides comparison of the price applied in the analyzed transaction, to the prices on identical (in case of their absence - homogeneous) goods, being in limits of the range of market prices.

The range of market prices - two and more market prices determined on the basis of the available price information during the period for which the research, or information for the next date before making of the analyzed transaction is conducted.

In case of determination of the range of market prices the price applied in the analyzed transaction is not considered.

If the price applied in the analyzed transaction is in limits of the range of market prices, for the purposes of the taxation is recognized that such price corresponds to market price.

If the price applied in the analyzed transaction is less (more) than the minimum (maximum) value of the range of market prices, for the purposes of the taxation the price which corresponds to the minimum (maximum) value of the range of market prices is agreed.

If tax authorities have no information on market prices of identical (homogeneous) goods (the method on transaction price with identical (homogeneous) goods is the main method of determination of market price) due to the lack on commodity market of transactions with identical (homogeneous) goods or because of impossibility of determination of the corresponding prices in view of absence or unavailability of information sources, are consistently applied to determination of market price:

method of the price of the subsequent realization;

costly method.

At the same time each subsequent method is used if market price of goods cannot be determined by application of the previous method.

Market price of the goods realized by the payer when using method of the price of the subsequent realization is determined as difference of the price on which goods are resold by the buyer, and the costs incured by this buyer in case of resale (without the price at which the goods were acquired by the specified buyer at the payer) and promotion of goods on the market, and also regular profit of the buyer of goods in case of its further resale.

In case of impossibility of use of method of the price of the subsequent realization (due to the lack of price information on the goods further realized by the buyer) the costly method in case of which market price of the goods realized by the payer is determined as the amount of the made costs and profit (profitability), regular for these activities, is used. At the same time production costs (acquisition) and (or) sales of goods, regular for similar activities, on transportation, insurance, storage and other similar costs are considered.

Comparison is performed with one or several transactions on goods. If the compared prices are used in the transactions relating to the different periods adjustment on the price indexes determined by National Statistical Committee of the Republic of Belarus is made.

In case of use of the goods prices which are not corresponding to market prices, the payer the adjustment of tax base having the right to make independently before conducting exit check by tax authorities on the income tax and to pay in addition the income tax.

Tax authorities transactions between persons which are not interdependent are taken into account. Transactions between affiliated persons can be taken into account only when availability of the relations between these persons did not affect results of such transactions.

The specified adjustment is made if it is resulted by increase in tax amount at profit.

3. If the price of goods is regulated by the legislation of the Republic of Belarus or foreign states, for the purposes of the taxation the price of goods specified by the parties of the transaction is agreed if it conforms to requirements of the legislation for price regulation.

If the price of goods in transactions is applied according to instructions of antimonopoly authorities, this price for the purposes of the taxation is recognized market.

If the transaction was made on registered exchange and the price of the specified transaction developed by results of the exchange auction held according to the legislation of the Republic of Belarus, or applicable law of foreign state on exchange trade and also if transaction price is determined during the auction held according to the legislation of the Republic of Belarus or by results of applicable law of foreign state, this price is recognized market price of goods for the taxation purposes.

If the payer makes the transaction concerning which the legislation provides price regulation by means of price fixation (or approvals of formula of the price) authorized body of public administration, establishment of the maximum and (or) minimum marginal prices, price increments or price discounts or by means of other restrictions on profitability or profit, the price of such transaction is recognized market price for the purposes of the taxation. The specified features are considered if price regulation is performed according to the legislation of the Republic of Belarus or foreign states, and also international treaties of the Republic of Belarus.

If according to the legislation of the Republic of Belarus or foreign states during transaction evaluating cost of goods is obligatory, the price of goods determined by the appraiser according to the legislation on assessment is recognized market for the purposes of the taxation.

4. By comparison of the prices according to transactions of the payer for establishment of correctness of determination of tax base on the income tax by tax authorities in the sequence which is stated below are used:

price information, developed following the results of the exchange biddings on identical (and in case of their absence - homogeneous) goods which took place in the Republic of Belarus;

price information proceeding from the foreign trade statistics of the Republic of Belarus published or received on demand by tax authority from customs authorities, bodies of statistics;

price information, developed following the results of the exchange biddings on identical (in case of their absence - homogeneous) goods which took place in foreign states;

price information (price fluctuation limits) and the stock exchange quotations containing in official sources of information of authorized bodies of public administration of the Republic of Belarus, official sources of information of foreign states or the international organizations or in other published and (or) public editions and information systems;

price information on identical (in case of their absence - homogeneous) goods from competent authorities of foreign states, received based on requests of tax authorities of the Republic of Belarus or other state bodies (organizations) of the Republic of Belarus;

information on the transactions made by the payer;

data of the information and price agencies.

In the absence of (insufficiency) of information, specified in part one of this Item, tax authority are used:

the data on the prices (limits of price fluctuations) and quotations containing in the published and (or) public editions and information systems;

data on market value of objects of assessment determined according to the legislation of the Republic of Belarus or foreign states on estimative activities;

data on market value identical (in case of their absence - homogeneous) goods, the Republic of Belarus received by tax authorities from authorized state bodies (organizations), in case of their absence - from bodies (organizations) of the foreign states performing maintaining the state statistics concerning the organizations which are under their supervision (maintaining) and also on the questions entering their competence;

calculation of the cost (cost) of goods;

data from accounting and state statistical records of the organizations, including the specified data published in public information systems and also posted on the official sites of the Belarusian and foreign organizations;

other information, available tax authorities.".

13. State Article 33 in the following edition:

"Article 33. Place of implementation of works, services, property rights

1. The place of implementation of works, services, property rights the territory of the Republic of Belarus is recognized if:

1.1. works, services are directly connected with the real estate (except for air, ocean ships and inland navigation vessels, and also space objects) which is in the territory of the Republic of Belarus.

This provision is applied also to leasing (finance lease (leasing)) and employment of real estate, and also to services of experts and real estate appraisal agents;

1.2. works, services are connected with the personal estate which is in the territory of the Republic of Belarus.

This provision is applied also to air, ocean ships and inland navigation vessels, and also space objects;

1.3. services are actually rendered in the territory of the Republic of Belarus in the field of culture, art, training (education), physical culture, tourism, rest and sport;

1.4. the buyer (acquirer) of works, services, property rights for intellectual property items performs activities in the territory of the Republic of Belarus and (or) the place of its stay (residence) is the Republic of Belarus.

If the buyer of works, services, property rights for intellectual property items is the foreign organization, and consumer are its branch or representation which perform activities in the territory of the Republic of Belarus and (or) the location of which is the Republic of Belarus, the place of implementation of works, services, property rights on intellectual property items the territory of the Republic of Belarus is recognized.

Provisions of this subitem are applied in the relation:

obtaining, maintenance in force of patents, other documents certifying the rights to the objects of industrial property, transition of the rights to intellectual property items protected by the state;

realization (transfer) of property rights on intellectual property items;

rendering auditor, consulting, marketing, legal, accounting, engineering (including preproject, project services, proyektnokonstruktorsky developments), promotion services, services in information processing, submission of information, design services (including services in development of dizaynmaket), accomplishment of research, developmental and opytnotekhnologichesky (technological) works;

rendering services in provision, hiring of personnel if the personnel work in the place of activities of the buyer;

leases (finance lease (leasing)) of personal estate, except for vehicles;

rendering services (performance of works) in development of programs for elektronnovychislitelny machines and databases (software and information products of computer facilities), their adaptations and modification, on support of such programs and databases;

rendering services in provision of disk space for placement of information on the server and (or) services in its maintenance, services in designing, development, registration and modification of web pages, creation of databases, ensuring access to them;

rendering services of the agent involving on behalf of the main agreement party person (the organization or physical person) for rendering the services provided by this subitem;

1.5. organization activity or the individual entrepreneur it is performed in the territory of the Republic of Belarus and (or) the place of their stay (residence) is the Republic of Belarus and they perform works, services are rendered, the property rights (except for property rights on intellectual property items) which are not provided by subitems 1.1-1.4 of this Item are exercised.

This provision is applied, in particular, to services in transportation of goods, passengers and their baggage, lease (finance lease (leasing)) of vehicles, including lease (freight) of vehicles with crew.

2. If the implementation of works, services has auxiliary character in relation to realization of the main works, services, the place of such auxiliary realization the place of realization of the main works, services is recognized.

3. For the purposes of this Article the following terms and their determinations are used:

auditor services - services in carrying out audit of financial accounting, the tax and financial reporting;

accounting services - services in statement, maintaining, financial accounting recovery, creation and (or) submission of tax, financial and accounting records;

design services - services in designing of art forms, appearance of products, facades of buildings, interiors of rooms, art designing;

engineering services - engineering and consulting services in preparation of production process and sales of goods (works, services), preparation of construction and operation of industrial, infrastructure, agricultural and other facilities, and also preproject and project services (preparation of feasibility statements, design developments, technical testing and the analysis of their results);

consulting services - services in provision of explanations, recommendations and other forms of consultations, including determination and (or) assessment of problems and (or) opportunities of person, on managerial, economic, financial (including tax and accounting) to questions, and also concerning planning, the organization and implementation of business activity, personnel management;

marketing services - the services connected with research, the analysis, planning and forecasting in the field of production and the goods circulation (works, services), rendered for the purpose of taking measures to creation of necessary economic conditions for production and the goods circulation (works, services) including their characteristic, development of price strategy and strategy of advertizing;

research works - carrying out the scientific research caused by the specification of the customer;

developmental and experienced and technological (technological) rabotyrazrabotka of sample of new product, design documentation for it or new technology;

promotion services - services in creation, distribution and placement (by means of any means and in any form) the information intended for the uncertain group of people and designed to create or maintain interest in physical person or legal entity, goods, trademarks, works, services;

services in information processing - services in implementation of collection and generalization of information, systematization of information arrays (data) and representation in the order of the user of results of processing of this information;

services in submission of information - service in submission of information (acquaintance with information) requested by the customer;

legal services - services of legal nature, including provision of explanations and consultations, preparation and examination of documents, representation of interests of customers in courts.".

14. In Item 2 of Article 35:

to add subitem 2.1 after the words "in authorized capital of this organization" with words "(actually made (paid) participant (shareholder) expenses on acquisition of share (part of share) in authorized capital (share, shares) of the organization)";

add subitem 2.2 with the words "or change it less than to percent 0,01".

15. In Items 1, 2 and 4 Articles 36 of the word "other laws of the Republic of Belarus, international agreements of the Republic of Belarus" shall be replaced with words "the customs legislation of the Customs union" in the corresponding case.

16. In Article 37:

in Item 2 of the word "other laws of the Republic of Belarus, international treaties of the Republic of Belarus" shall be replaced with words "the customs legislation of the Customs union";

in part one of Item 3 of the word "The customs code of the Republic of Belarus, international treaties of the Republic of Belarus, including the international treaties of the Republic of Belarus creating the contractual legal base of custom union concerning customs payments" shall be replaced with words "the customs legislation of the Customs union, the laws concerning customs regulation in the Republic of Belarus, concerning customs payments".

17. In Article 39:

state item 4 in the following edition:

"4. In case of allocation from structure of the organization of one or several organizations of legal succession for execution of the tax liability, payment of penalty fee at the allocated organizations does not arise. If as a result of such allocation the reorganized organization has no opportunity to fulfill the tax liability, to pay penalty fee and this allocation entailed the non-execution of the tax liability, failure to pay penalty fee by a court decision allocated the organizations shall fulfill solidary the tax liability, pay penalty fee.";

in Item 5 of the word "one month from the date of" and "from the date of" to replace respectively with words of "the 22nd following after month" and "no later than the 22nd following after month".

18. To add Item 1 of Article 40 with part five of the following content:

"Provisions of parts of the first or fourth of this Item do not extend to discharge of duty on the payment of customs duties, taxes which arose at the physical person acting as the customs applicant of the goods for private use moved through customs border of the Customs union. Such obligation stops in connection with the death of the customs applicant or the announcement his dead.".

19. In Article 41:

in part one of Item 2 of the word "international treaties of the Republic of Belarus" shall be replaced with words "the customs legislation of the Customs union";

to add part one of Item 3 with the words "or customs legislation of the Customs union".

20. In Article 43:

"international treaties of the Republic of Belarus" to add Item 1 after words with words ", the customs legislation of the Customs union and (or) the laws concerning customs regulation in the Republic of Belarus";

in part one of item 4 of the word "and international treaties of the Republic of Belarus" shall be replaced with words ", the customs legislation of the Customs union and (or) the laws concerning customs regulation in the Republic of Belarus";

state Item 6 in the following edition:

"6. When using privileges on customs payments the payer shall specify in the customs declaration data on application of such privileges and on the documents confirming the right to these privileges.

The payer of the privilege having the right to use during conducting check on taxes, charges (duties), earlier not used, in case of observance of the conditions established by parts two both third Item 5 of this Article and submission of the documents confirming the right to privileges on taxes, charges (duties).".

21. In Item 2 of Article 44 of the word "other laws of the Republic of Belarus, international treaties of the Republic of Belarus" shall be replaced with words "the customs legislation of the Customs union".

22. In Article 45:

in Item 1 of the word "other laws of the Republic of Belarus, international treaties of the Republic of Belarus" shall be replaced with words "the customs legislation of the Customs union";

in Item 2:

"other laws of the Republic of Belarus, international treaties of the Republic of Belarus" shall be replaced with words words "the customs legislation of the Customs union";

after the words "except as specified, established by this Code" to add Item with words ", the customs legislation of the Customs union".

23. In Article 46:

in Item 1 of the word "current" and "international treaties of the Republic of Belarus" to replace respectively with words "flowing (in the cases established by this Code)" and "the customs legislation of the Customs union";

in Item 2 of the word "international treaties of the Republic of Belarus" shall be replaced with words "the customs legislation of the Customs union";

in Item 3:

to add subitem 3.3 after the word "tax" with the words "or customs";

state subitem 3.4 in the following edition:

"3.4. in case of the address to customs payments of the amounts of ensuring payment of customs duties, taxes (further - the providing amounts):

brought on the current (settlement) account of the Ministry of Finance of the Republic of Belarus (the single account) in Belarusian rubles, - the day specified in subitems 3.1-3.3 or

3.5 this Item (depending on form of payment of such providing), in relation to payment of the amounts of providing;

brought on the current (settlement) account of customs in cases, stipulated by the legislation, in foreign currency, - day of giving in customs of the written application of the payer (other obliged person) about the address of the amounts of providing to customs payments;";

add Item with subitem 3.6 of the following content:

"3.6. day when money on account of payment of receivable tax amounts, collection (duty), penalty fee is accepted by the payment agent from physical person by means of use of the automated information system of single settlement and information space according to the procedure, established by the legislation of the Republic of Belarus.";

in Item 6 of the word "if other is not defined by international treaties of the Republic of Belarus" and "day determined by the Customs code of the Republic of Belarus and (or) acts of the President of the Republic of Belarus, international treaties of the Republic of Belarus creating the contractual legal base of custom union" to replace respectively with the words "if other is not established by the customs legislation of the Customs union" and "day determined by the laws concerning customs regulation in the Republic of Belarus, the customs legislation of the Customs union and (or) acts of the President of the Republic of Belarus".

24. In Article 48:

to state the name of Article in the following edition: "Article 48. Obligations of banks on execution of payment orders on transfer of taxes, charges (duties), penalty fee and decisions on tax collection, charges (duties), penalty fee, and also on document transfer";

to exclude from Item 1 of the word "and other authorized organizations";

to exclude from Item 2 of the word "and other authorized organizations" and "or other authorized organization";

in part three of subitem 4.2 of item 4:

exclude the words "and other authorized organizations";

after the words "in case of payment" to add part with the word "(compensation)";

add Article with Item of 41 following contents:

"41. The payment for transfer in the electronic form of documents used by tax and customs authorities in case of fulfillment of duties, assigned to them by this Code and other acts of the legislation including in case of their passing in republican centralized system of exchange of interbank correspondence, is not levied.";

in Item 5:

exclude the words "or other authorized organization";

replace the words "or other authorized organization pay" and "bear" respectively with words "pays" and "bears".

25. In Article 52:

in Item 3:

replace the word "execution" with the word "non-executions";

add Item with words "if other is not provided by part two of this Item";

add Item with part two of the following content:

"If according to the tax declaration (calculation) with the made changes and (or) additions or by results of check the tax amount, collection (duty) is subject to surcharge, and earlier paid amount of this tax, collection (duty) exceeds the amount estimated in earlier provided tax declaration (calculation), and the amount of such exceeding was offset on account of the forthcoming payments on taxes, charges (duties), penalty fee or returned to the payer (other obliged person), on the amounts of taxes, charges (duties) in the amount of this exceeding of penalty fee are charged from the date of, the carrying out such offsetting (return) following behind day.";

state Item 31 in the following edition:

"31. Penalty fee is not charged on the amounts of taxes, charges (duties) which are subject to payment by the payer (other obliged person) in case of their failure to pay or incomplete payment based on written explanations concerning application of the acts of the tax legislation received by it from the Ministry of Taxes and Tax Collection of the Republic of Belarus.";

state item 4 in the following edition:

"4. Penalty fee for each day of delay is determined percentage of outstanding amounts of tax, collection (duty) taking into account interest rate, equal 1/360 refunding rates of National Bank of the Republic of Belarus operating during the corresponding periods of non-execution of the tax liability.

Calculation of penalty fee is made on each such period on formula:

П - the size of the penalty fee added in the corresponding period of non-execution of the tax liability;

NNO - the size of the unexecuted tax liability in the corresponding period of non-execution of the tax liability determined taking into account provisions of part two of Item 3 of this Article in the cases established by this Article;

CD - the number of calendar days during which outstanding amount of tax, collection (duty) and refunding rate of National Bank of the Republic of Belarus remained invariable, including day of payment (collection) of the corresponding tax amount, collection (duty) or the day preceding day in which the refunding rate of National Bank of the Republic of Belarus was changed;

WEDNESDAY - the refunding rate of National Bank of the Republic of Belarus operating during the corresponding periods of non-execution of the tax liability.".

26. In Item 1 of Article 53:

the fourth parts two to add the paragraph with words ", the special accounts opened according to legal acts";

third to state part in the following edition:

"Bank in which the account on which transactions are suspended, other accounts having no right to open for the payer (other obliged person) in the presence in bank of the decision on suspension of transactions of the payer (other obliged person) on accounts or information on suspension of transactions of the payer (other obliged person) on accounts received from the automated information system used in case of interaction of registering bodies with authorized bodies and the organizations, including tax and customs authorities, banks (further - AIS "Interaction") is opened for the payer (other obliged person). Other banks have no right to open for the payer (other obliged person) of the account in the presence at them information on suspension of transactions of the payer (other obliged person) on accounts obtained from AIS "Interaction" in other banks.";

add Item with part four of the following content:

"The procedure for obtaining by banks from AIS "Interaction" of information on suspension (suspension cancellation) of transactions of payers (other obliged persons) is determined by accounts by Council of Ministers of the Republic of Belarus.".

27. In paragraph three of part two of Item 14 of Article 54 "customs" to replace the word with the word to "customs".

28. The second Item 2 of Article 56 and part third of Item 2 of article 58 after the words "including in foreign currency" to add part with words ", the special accounts opened according to legal acts".

29. In Article 59:

add Item 1 with the second offer of the following content: "In need of observance of the procedure for preliminary extrajudicial permission of case established by legal acts the tax or customs authority has the right to file to the notary petition for making of executive text for tax collection, collection (duty), penalty fee for the account of property of the payer (other obliged person), except for property of the payer (other obliged person) of the organization.";

add Item 2 with the second offer of the following content: "The statement for making of executive text for tax collection, collection (duty), penalty fee for the account of property of the payer (other obliged person), except for property of the payer (other obliged person) - the organizations, moves to the notary according to the procedure, established by legal acts.";

to add Item 3 after the word "statements" with the words "or statements for making of executive text";

to add Item 7 after the word "decisions" with the words "or executive text".

30. In Article 60:

add Item 1 with words "if other is not established by the customs legislation of the Customs union";

third of Item 6 to state part in the following edition:

"The decision on offsetting or on refusal in carrying out offsetting is accepted no later than five working days from the date of giving by the payer (other obliged person) of the statement for offsetting of excessively paid amount of tax, collection (duty), penalty fee (in case of submission of such statement on the established format in the form of the electronic document - from the date of transfer of the confirmation specified in part two of Item 12 of this Article).";

in Item 9:

after part one to add Item with part of the following content:

"The decision on refusal in carrying out return is made no later than five working days from the date of giving by the payer (other obliged person) of the statement for return of excessively paid amount of tax, collection (duty), penalty fee (in case of submission of such statement on the established format in the form of the electronic document - from the date of transfer of the confirmation specified in part two of Item 12 of this Article).";

second and third to consider parts respectively parts three and the fourth;

in word part three of "the specified term" shall be replaced with words "the term specified in part one of this Item";

add Article with Item 12 of the following content:

"12. Messages, the statements, decisions provided by this Article go to the payer (other obliged person) or tax authority in the established forms on paper or on the established formats in the form of the electronic document. Forms and formats of such messages, statements, decisions, and also procedure for their direction to the payer (other obliged person) or to tax authority are established by the Ministry of Taxes and Tax Collection of the Republic of Belarus.

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