PRESIDENTIAL DECREE OF THE REPUBLIC OF BELARUS

of October 23, 2012 No. 488

About some measures for the prevention of illegal minimization of the amounts of the tax liabilities

For the purpose of ensuring protection of interests of the state against the harm done as a result of illegal minimization of the amounts of the tax liabilities:

1. Determine that:

1.1. the commercial organizations and individual entrepreneurs (further if other is not established, - subjects of business activity) are subject to inclusion in the register of the commercial organizations and individual entrepreneurs with the increased risk of making of offenses in the economic sphere (further - the register) in the presence of one or several following bases:

in activities of the subject of business activity it agrees to the court verdict which took legal effect signs of pseudo-entrepreneurship or forms of the strict reporting of the subject of business activity and (or) its current accounts in banks are established, the non-bank credit and financial organizations were used in making of crimes, stipulated in Article 233 Criminal codes of the Republic of Belarus;

into accounts of the subject of business activity in banks, the non-bank credit and financial organizations the proceeds from sales of goods (works, services) arrived, property rights and at the same time in the presence of the corresponding taxation objects tax declarations (calculations) for the taxes and fees paid from revenue (gross revenue) which data confirm lack of these taxation objects are provided to tax authorities, or such tax declarations (calculations) are not provided within two accounting periods in a row;

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