of December 20, 2012 No. 44
About modification and amendments in the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of December 31, 2010 No. 100
Based on subitem 6.20-1 of Item 6 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. Bring in the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of December 31, 2010 No. 100 "About some questions connected with calculation and tax payment from physical persons" (The national register of legal acts of the Republic of Belarus, 2011, No. 21, 8/23294; 2012, No. 36, 8/25082) following changes and amendments:
1.1. in paragraph nine of subitem 1.2 of Item 1 of the word "and (or) gardening partnerships" shall be replaced with words "gardening partnerships, country cooperatives";
1.2. in the Section I "Data on availability of the right to the tax deductions" of appendix 1 to this resolution:
"paid" to add item 4 after the word with words to "insurance companies of the Republic of Belarus";
add Item 6 with part two of the following content:
"I ask to provide the property tax deduction in the amount of actually made expenses connected with acquisition of paid alienable property and (or) its alienation based on the information which is available in tax authority provided by state bodies and the organizations in the procedure established by the legislation (in case of their availability), due to the lack of the documents confirming actually made expenses (to mark X).
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Yes |
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No |
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»; |
1.3. in the name of columns 5 and 6 of appendix 6 to this resolution of the word "buildings, constructions" shall be replaced with words "capital structure (the building, construction)";
1.4. see subitem 1.4. (9Kb In original language)
1.5. in appendix 10 to this resolution:
replace the words "and (or) gardening partnership", "and (or) gardening partnerships" respectively with words of "gardening partnership, country cooperative", "gardening partnerships, country cooperatives";
in the name of columns 5 and 6 of the word "buildings, constructions" shall be replaced with words "capital structure (the building, construction)";
1.6. in the Instruction about procedure for filling of tax declarations (calculations) for the income tax from physical persons, confirmation of time of the actual stay by physical person in the territory of the Republic of Belarus, representation of confirmation of resident status of foreign state by physical person, submission of data by tax agents, banks, operators of the mail service, the garage cooperatives, cooperatives performing operation of parkings, gardening partnerships and (or) country cooperatives approved by this resolution:
1.6.1. in Item 2:
to state part one of subitem 2.3 in the following edition:
"2.3. in Item 1 of the Section II income gained by physical person from the Belarusian organizations, the Belarusian individual entrepreneurs (private notaries, lawyers), representative offices of the foreign organizations performing activities in the territory of the Republic of Belarus, representations and bodies of interstate educations in the Republic of Belarus is reflected.";
in subitem 2.6 part one:
in the paragraph the second to replace figures "26 500 000" with figures "33 100 000";
in paragraph three of figure "53 000 000" to replace with figures "66 150 000";
1.6.2. the second offer of part one of Item 7 to exclude;
1.6.3. in appendix 1 to this Instruction:
state Item 5 in the following edition:
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500 |
the labor or other obligations of the income which are not remunerations for accomplishment (except for the income specified in subitem 1.191 of Item 1 of article 163 of the Tax Code of the Republic of Belarus), including in the form of financial support, gifts and prizes, the payments of cost of permits (except for the permits specified in subitem 1.101 of Item 1 of article 163 of the Tax Code of the Republic of Belarus) received from: |
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501 |
the free (sponsor's) aid in cash and natural forms received from the Belarusian organizations and citizens of the Republic of Belarus by disabled people, minor orphan children and children without parental support, – in the amount of, not exceeding 66 150 000 Belarusian rubles, in the amount from all sources during tax period |
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502 |
the labor or other obligations of the income which are not remunerations for accomplishment (except for the income specified in subitem 1.191 of Item 1 of article 163 of the Tax Code of the Republic of Belarus), received from the trade-union organizations by members of such organizations, including in the form of financial support, gifts and prizes, payment of cost of permits (except for the permits specified in subitem 1.101 of Item 1 of article 163 of the Tax Code of the Republic of Belarus), – in the amount of, not exceeding 2 000 000 Belarusian rubles, from each trade-union organization during tax period |
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503 |
in payment type of insurance services of insurance companies of the Republic of Belarus, including under agreements of voluntary insurance of life, additional pension, the medical expenses received from the organizations and individual entrepreneurs which are the place of the main work (service, study), including the pensioners who were earlier working in these organizations and for these individual entrepreneurs, in the amount of, not exceeding 6 000 000 Belarusian rubles, from each source during tax period |
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504 |
in payment type (compensation) of cost of the permits in the sanatorium and improving organizations of the Republic of Belarus acquired for children aged up to eighteen years at the expense of means of the Belarusian organizations and (or) the Belarusian individual entrepreneurs within 2 185 000 Belarusian rubles on each child from each source during tax period |
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505 |
the income exempted from the taxation by local councils of deputies or according to their order local executive and administrative organs"; |
in Item 6:
in subitem 6.1:
in line 600 of figure "440 000" to replace with figures "550 000";
in line 610 of figure "123 000" to replace with figures "155 000";
in line 611 of figure "246 000" to replace with figures "310 000";
in line 620 of figure "623 000" to replace with figures "780 000";
"payer" to add line 640 of subitem 6.2 after the word with words to "insurance companies of the Republic of Belarus".
2. Determine that tax declarations (calculations) for the income tax from physical persons, the certificate of the income estimated and the withheld income tax amounts from physical persons, and also data on the issued and (or) listed money which arrived to physical persons transfer from abroad which according to the legislation existing before entry into force of the Law of the Republic of Belarus of October 26, 2012 "About modification and amendments in the Tax code of the Republic of Belarus" (The national legal Internet portal of the Republic of Belarus, 03.11. 2012, 2/1983), are subject to representation for the last tax period of 2012, are represented in forms and according to the procedure for their filling established before entry into force of this resolution.
3. This resolution becomes effective after its official publication.
Minister
V. N. Poluyan
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The document ceased to be valid since June 6, 2025 according to Item 2 of the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of April 30, 2025 No. 20