LAW OF THE REPUBLIC OF BELARUS

of December 31, 2013 No. 96-Z

About modification and amendments in some laws of the Republic of Belarus concerning business activity and the taxation

Accepted by the House of Representatives on December 16, 2013

Approved by Council of the Republic on December 20, 2013

Article 1. Part the fourth Item 1 of Article 1 of the Civil code of the Republic of Belarus of December 7, 1998 (Vedamastsi Natsyyanalnaga to descent of Respubliki Belarus, 1999, No. 7-9, of Art. 101; National register of legal acts of the Republic of Belarus, 2007, No. 132, 2/1330; 2008, No. 157, 2/1444; 2010, No. 6, 2/1650; National legal Internet portal of the Republic of Belarus, 23.07. 2/2057) to state 2013, in the following edition:

"Do not treat business activity:

craft activity;

activities for rendering services in the field of agroecotourism;

activities of the citizens of the Republic of Belarus performing maintaining personal subsidiary farms, for production, conversion and realization of the agricultural products made by them;

lawyer activities;

notarial activities of notaries;

activities of arbitration judges;

activities of mediators;

the activities performed within temporary research teams;

activities of physical persons for use of own securities and bank accounts as instrument of payment or for the purpose of preserving money and income acquisition;

the following types of activity performed by physical persons independently without involvement of other physical persons according to employment and (or) civil contracts:

realization on trade places in the markets and (or) in other places established by local executive and administrative organs no more than five days in calendar month made, processed or acquired by physical persons for sales of goods (except for excise goods, goods which are subject to marking by control (identification) signs, kittens and puppies), carried to the commodity groups determined by the legislation (further - one-time sales of goods in the market). At the same time the condition about activities implementation in calendar month does not extend no more than five days to sales of products of crop production and products of livestock production received from the pets (except furs) made on the parcel of land which is in the territory of the Republic of Belarus provided to the physical person enabling the realization and (or) persons who are married to it, the relations of close relationship or property for construction and (or) servicing of the apartment house, maintaining personal subsidiary farm, collective gardening, country construction, truck farming in the form of office allotment;

rendering services in cultivation of agricultural products;

rendering services in grain crushing;

cattle pasture;

tutoring (advisory services in separate subjects (objects), subject matters (disciplines), educational areas, subjects, including help in preparation for centralized testing);

cleaning and cleaning of premises;

care of adults and children;

the services which are carried out by house workers: washing and ironing of bed linen and other things, range of pets and care of them, purchase of products, cooking, washing of ware, introduction of payment from means of the serviced person for use of premises and housing and communal services;

musical servicing of weddings, anniversaries and other festive events;

activities of independent actors, compere, musicians;

provision of services by the host;

photographing, production of photos;

the activities connected with birthday greetings, New year and other holidays irrespective of the place of their carrying out;

realization of kittens and puppies in case of condition of keeping of pet (cat, dog);

services in content, leaving and training of pets, except farm animals;

provision of secretarial services and services in transfer;

provision of services, rendered by means of automatic machines for measurement of weight, growth;

repair and alteration knitted, fur, garments and headdresses;

letting (sublease) of premises, except provision of places for short-term accommodation.".

Article 2. 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. 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; 2012, No. 8, 2/1882, 2/1889; National legal Internet portal of the Republic of Belarus, 03.11. 2012, 2/1983) following amendments and changes:

1. To add Item 2 of Article 10 with the paragraph the tenth the following content:

"unified imputed income tax".

2. The first offer of Item 2 of Article 11 to state in the following edition:

"2. The laws on establishment, on introduction new, in addition to provided by this Code, or cancellation of the imposed republican taxes, charges (duties), about establishment, about introduction, about change, about cancellation of specific modes of the taxation, and also about modification of the operating republican taxes, charges (duties) regarding determination of payers, the taxation objects, tax base, the tax rates, tax period, tax benefits, procedure for calculation, procedure and payment due dates are accepted before approval of the republican budget for the next financial year and become effective not earlier than January 1 of the year following after year of their acceptance.".

3. To exclude subitem 2.4 of Item 2 and Item 5 of Article 13.

4. To state Item 1 of Article 16 in the following edition:

"1. State-financed organization the organization created (formed) by the President of the Republic of Belarus by state bodies, including local executive and administrative organs, or other state organization authorized on that by the President of the Republic of Belarus for implementation of managerial, welfare, scientific and technical or other functions of non-commercial nature which is financed from the relevant budget on the basis of the budget estimate is recognized.".

5. The fifth Item 1 of Article 19 to exclude part.

6. In part two of Item 3 of Article 21 of the word "Ministries of Taxes and Tax Collection of the Republic of Belarus" shall be replaced with words "tax authorities".

7. In Article 22:

in Item 1:

state subitems 1.4 and 1.5 in the following edition:

"1.4. represent to tax authority in the place of registration:

according to the procedure and the cases established by the legislation, tax declarations (calculations), and also other documents and data necessary for calculation, payments and tax collections, charges (duties);

no later than March 31 of the year following for reporting, the annual individual accounting and (or) financial reporting constituted according to the legislation of the Republic of Belarus;

1.5. record receivables and represent the list of debtors with indication of receivables amount, and also the copy of the documents confirming receivables availability fact:

in tax authority in the place of registration - no later than five working days from the date of emergence of the tax arrears, charges (duties), penalty fee;

in the customs authority performing collection of customs payments - no later than ten working days from the date of obtaining by the payer (his representative) of the decision of customs authority on tax collection, charges (duties) of penalty fee;";

state subitem 1.10 in the following edition:

"1.10. submit the documents confirming the right to tax benefits to tax authority in the place of registration according to its requirement or the tax agent, and on taxes, charges (duties) levied by other state bodies, other organizations, officials - to such state bodies, the organizations, officials;";

Item 1-1 after the words "in tax authorities" and "articles" to add respectively with the words "or to the tax agent, customs authority" and "and also the documents submitted to state bodies, other organizations, to officials according to subitem 1.10 of Item 1 of this Article".

8. In Article 23:

from Item 1 of the word "economic group" to exclude;

subitem 3.1 of Item 3 after words "due to the payer," to add with the words "if other is not provided by this Code".

9. In Article 30-1:

in Item 1:

in paragraphs three and the fourth part one:

exclude the words "for date of acquisition or";

the words "60 percent" shall be replaced with words "20 percent";

the second to state part in the following edition:

"For the purposes of this Article foreign trade activity is understood as sale (including on the basis of commission agreements, the order or other similar civil agreements) goods to foreign legal and (or) physical persons.";

from Item 2 part three the fourth offer to exclude.

10. In Item 3 of Article 33:

in the paragraph the second shall be replaced with words the words "and financial" ", financial and accounting";

the paragraph the fourteenth after the words "cargo containers" to add with words ", dump trucks".

11. In subitem 2.2 of Item 2 of Article 35 shall be replaced with words the word "less" "no more".

12. In Article 37:

state Item 1 in the following edition:

"1. Execution of the tax liability payment of receivable tax amounts, collection (duty) is recognized.

The tax liability is considered fulfilled in case of wrong specifying by the payer in the payment instruction on budget contribution of tax amount, collection (duty) of the name (code) of bank and account number on accounting of means of the republican budget instead of the name (code) of bank and account number for accounting of means of the local budget and vice versa if such specifying entailed not transfer of this amount of the relevant budget.

Provisions of part two of this Item do not extend to execution of the tax liability on customs payment.";

in Item 3 part one:

exclude the words "concerning customs payments";

add part with the words "with confiscation of income gained as a result of such activities".

13. In Article 38:

to state the name of Article in the following edition:

"Article 38. Execution of the tax liability in case of liquidation (the activities termination) of the organization, in case of the termination of activities of the individual entrepreneur, in case of the termination of implementation of notarial, lawyer activities, in case of liquidation of branch, representation and other separate division of the legal entity of the Republic of Belarus or the termination of obligation on execution of the tax liabilities of the legal entity by it";

in Item 2:

words", and economic group - in case of the termination of its activities" to exclude;

replace the word "them" with the word "it";

state Item 5 in the following edition:

"5. The tax liability of the notary performing notarial activities in notarial bureau, the lawyer performing lawyer activities individually (further - the lawyer), in case of the termination by them according to notarial, lawyer activities is performed and the penalty fee which is payable them is paid by such notary, the lawyer no later than the 22nd following after month of submission of the tax declaration (calculation) according to part six of Item 2-1 of Article 63 of this Code at the expense of the money belonging to them and other property, except as specified, established by legal acts.";

add Article with Item 6 of the following content:

"6. In case of liquidation of branch, representation and other separate division of the legal entity of the Republic of Belarus the tax liability is performed by the legal entity whose tax liabilities were fulfilled by branch, representation and other separate division, no later than the 22nd in which the tax declaration (calculation) according to requirements of part four of Item 2-1 of Article 63 of this Code is provided. This provision extends also to cases of emergence of circumstance in connection with which the obligation of branch, representation and other separate division of the legal entity of the Republic of Belarus on execution of the tax liabilities of this legal entity stops.".

14. In Article 39:

Item 1 after words of "the reorganized organization" to add with words ", except for reorganization in the form of transformation,";

in Item 3:

to exclude from part one of the word "or transfer act";

in part two of the word "or the transfer act do not allow" "does not allow" shall be replaced with words;

to add item 4 after the word of "court" with words "the general jurisdiction (further if other is not established, - court)";

to exclude from Item 5-2 of the word "or transfer act".

15. In item 4 of Article 40 to "heirs" shall be replaced with words the word "or to offsetting to heirs it is pro rata to their share in inheritance".

16. In Article 43:

in item 4:

the fifth to state part in the following edition:

"The Minister of Foreign Affairs of the Republic of Belarus and his deputies, and also heads of diplomatic representations and consular establishments of the Republic of Belarus have the right to lower rates of the consular fee or to exempt from the consular fee of the organization and physical persons according to their applications submitted in writing, and also according to written petitions of chambers of National assembly of the Republic of Belarus, Council of Ministers of the Republic of Belarus, the Constitutional Court of the Republic of Belarus, the Supreme Court of the Republic of Belarus, Administration of the President of the Republic of Belarus, the State secretariat of the Security Council of the Republic of Belarus, the State Control Committee of the Republic of Belarus, the Prosecutor General's Office of the Republic of Belarus, the Central commission of the Republic of Belarus on elections and holding republican referenda and republican state bodies if provided in the statement or the petition of the reason are recognized as valid.";

the seventh to state part in the following edition:

"Regional, Minsk city, district, city (the cities of regional subordination) Councils of deputies or according to their order the relevant local executive and administrative organs have the right to render to legal entities and individual entrepreneurs the state support individually in the form of change of the due date for tax payment established by the legislation, charges (duties) and penalty fee which are completely paid to the corresponding local budgets, on the conditions determined by the President of the Republic of Belarus, and according to the procedure, established regional, Minsk city, district, city (the cities of regional subordination) Councils of deputies.";

in Item 6:

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

"If use of privileges on customs payments is integrated to obligations of person about observance of the set restrictions on use and (or) the order with goods and (or) requirements and conditions, as the commitment letter (statement) of the customs applicant for purpose of goods and (or) about use of goods or about the order such goods for the purpose of, the privileges corresponding to conditions of provision, the customs declaration is considered.";

the second to consider part part three.

17. Items 1 and 2 of article 45 after words "this Code," to add with words "the laws on customs regulation in the Republic of Belarus,".

18. In Article 46:

from Item 1 of the word", flowing (in the cases established by this Code) payments" to exclude;

state Item 7 in the following edition:

"7. Offset of taxes, charges (duties), except for the import customs duties which are subject to payment by the payer (other obliged person) and monetary commitments of receivers of budgetary funds from republican and local budgets before this payer (other obliged person) is allowed.";

exclude Item 8.

19. In Article 48:

to state the name of Article in the following edition:

"Article 48. Obligations of banks on execution of payment instructions on transfer of taxes, charges (duties), penalty fee, decisions on tax collection, charges (duties), penalty fee and payment requests, and also on document transfer";

in Items 1, shall be replaced with words the 2 and 5 words "payment order" "payment instruction" in the corresponding case and number;

in item 4:

state part one in the following edition:

"4. The payment instruction of the payer (other obliged person) on transfer of tax, collection (duty), penalty fee or the decision of tax or customs authority on tax collection, collection (duty), penalty fee with appendix of payment request are performed by bank that day when they are received by bank.";

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

"In case of absence on the account of the payer (other obliged person) of sufficient cash amount at the time of receipt of such payment instruction or the decision with appendix of payment request their execution is performed by bank in process of cash receipt into the specified accounts in the payment instruction of the payer (other obliged person) or in the decision and payment request of tax authority.

Transfer of taxes by banks, charges (duties), the penalty fee accepted in cash desk of bank according to payment instructions of payers (other obliged persons) by cash is made no later than the banking day following behind day of acceptance of the specified payments.";

second and third to consider parts respectively parts four and heel.

20. In Item 3-1 of Article 52 of the word "Ministries of Taxes and Tax Collection of the Republic of Belarus" shall be replaced with words "tax authorities".

21. In Article 53:

add Article with Item 2-1 of the following content:

"2-1. The decision on suspension of transactions of the payer (other obliged person) according to its bank accounts is made by the head (his deputy) of tax authority in cases:

inclusions of the payer (other obliged person) in the register of the commercial organizations and individual entrepreneurs with the increased risk of making of offenses in the economic sphere;

in Item 5:

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

"The procedure for transfer, acceptance and processing of decisions of tax authorities on suspension of transactions or the end of suspension of the account transactions of the payer (other obliged person) sent to bank on the established formats in the form of the electronic document is established by the Ministry of Taxes and Tax Collection of the Republic of Belarus and National Bank of the Republic of Belarus.";

the second to consider part part three;

state Item 6 in the following edition:

"6. Suspension of account transactions of the payer (other obliged person) if the decision on suspension of transactions of the payer (other obliged person) according to its bank accounts is made on the bases specified in Item 2 of this Article is cancelled by the decision of the head (his deputy) of tax or customs authority no later than one working day following behind day of obtaining by tax or customs authority of the documents confirming elimination by the payer (other obliged person) of the violations which formed the basis for suspension of transactions according to its bank accounts.

Suspension of account transactions of the payer (other obliged person) if the decision on suspension of transactions of the payer (other obliged person) according to its bank accounts is made on the bases specified in Item 2-1 of this Article is cancelled by the decision of the head (his deputy) of tax authority:

no later than one working day following behind day of exception of the payer (other obliged person) of the register of the commercial organizations and individual entrepreneurs with the increased risk of making of offenses in the economic sphere - if the decision on suspension of transactions of the payer (other obliged person) according to its bank accounts is made on the basis specified in the paragraph the second Item 2-1 of this Article;

no later than one working day following behind day of receipt of information by tax authority from the head of this legal entity, the individual entrepreneur or other representative in accordance with the established procedure to act on behalf of the legal entity, the individual entrepreneur of person about the actual circumstances of implementation of business activity as a result of which into accounts of the legal entity, the individual entrepreneur in banks in month more than 5000 basic sizes arrived - if the decision on suspension of transactions of the payer (other obliged person) according to its bank accounts is made on the basis specified in paragraph three of Item 2-1 of this Article.".

22. From part one and the paragraph of third "general or economic" to exclude parts two of Item 14 of Article 54 of the word.

23. In Article 56:

state Item 3 in the following edition:

"3. The decision of tax or customs authority on tax collection, collection (duty), penalty fee for the account of means on accounts of the payer (other obliged person) of the organization with appendix of payment request without delay is brought to the attention of bank where accounts of the payer (other obliged person) - the organizations are opened, on paper or on the established formats in the form of the electronic document and is subject to unconditional execution by bank in priority, stipulated by the legislation, in time, established by part one of item 4 of article 48 of this Code.

In case of absence on the account of the payer (other obliged person) of sufficient cash amount at the time of receipt of the decision and payment request such solution and payment request are performed according to the procedure, established by part two of item 4 of article 48 of this Code.

The procedure for transfer, acceptance and processing of decisions of tax authorities on tax collection, collection (duty), penalty fee for the account of means on accounts of the payer (other obliged person) - the organization and payment requests sent to bank on the established formats in the form of the electronic document is established by the Ministry of Taxes and Tax Collection of the Republic of Belarus and National Bank of the Republic of Belarus.";

add Article with item 4 of the following content:

"4. The decision of tax authority or customs authority on tax collection, collection (duty), penalty fee for the account of means on accounts of the payer (other obliged person) the organizations and payment request are subject to response no later than one working day following behind day of receipt of the documents testimonial of execution by the payer (other obliged person) of the tax liability, payment of penalty fee.".

24. In Article 58:

to add part one of Item 1 with the words "or the customs authority performing collection of customs payments";

in Item 2:

in part one:

after the words "Solution of Tax" and "drawn up by tax" to add part respectively with the words "or customs" and "or customs";

shall be replaced with words the words "carried out by tax" "carried out tax or customs";

in part four:

after words "tax" and "tax" to add part respectively with the words "or customs" and "or customs";

the words "payment instruction" shall be replaced with words "payment request";

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

"The procedure for transfer, acceptance and processing of decisions of tax authorities on tax collection, collection (duty), penalty fee for the account of means of debtors of the payer (other obliged person) - the organization and payment requests sent to bank on the established formats in the form of the electronic document is established by the Ministry of Taxes and Tax Collection of the Republic of Belarus and National Bank of the Republic of Belarus.";

the fifth to consider part part six;

the sixth to add part with the words "and State Customs Committee of the Republic of Belarus";

add Article with item 4 of the following content:

"4. The decision of tax or customs authority on tax collection, collection (duty), penalty fee for the account of means of debtors of the payer (other obliged person) the organizations and payment request are subject to response no later than one working day following behind day of receipt of the documents testimonial of execution by the payer (other obliged person) of the tax liability, payment of penalty fee.".

25. In Article 59:

in Item 1 of the word "general or economic court with the claim" shall be replaced with words "court with the action for declaration (statement)";

in Item 2:

after the words "Action for declaration" to add Item with the word "(statement)";

exclude the words "general or economic";

in Item 3 of the word "or statements" shall be replaced with words "(statements) in court or statements to the notary".

26. In Article 60:

to exclude the word of "workers" from Item 3;

in Item 6:

third to add part with words ", except for the case established by part four of this Item";

add Item with part four of the following content:

"The decision on offsetting or on refusal in carrying out offsetting of the state fee is accepted no later than one month from the date of giving by the payer (other obliged person) of the statement for offsetting of excessively paid amount of the state 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).";

from Item 7 of the word of "workers" and "if other term is not stipulated by the legislation about ministerial procedures" to exclude;

in Item 9:

in word part two of "five working days" shall be replaced with words "one month";

in parts three and the fourth shall be replaced with words words of "payment order" "payment instruction".

27. In Article 61:

"or economic" to exclude general from part one of Item 2 of the word;

in Item 3 to replace the word of "ten" with the word of "five";

in item 4 of the word of "payment order" shall be replaced with words "payment instruction";

in Item 7-1:

the second after the words "report the payer's debtor (other obliged person)-the organizations", "to the payer's debtor (other obliged person)-the organizations" and "about delivery) to the payer's debtor (other obliged person)-the organizations" to add part respectively with the words "and to the payer", "and payer" and "and to the payer";

to exclude the word of "workers" from part four.

28. In Article 63:

in Item 2:

part one after the words "specified in Item 1 of article 328 of this Code" to add with the words "and regarding activities in case of observance of conditions of tax exemption, charges (duties) specified in Items 1-1 and 1-2 of article 330 of this Code";

part the second after the words "By Reorganization of the Organization" to add with words ", except for reorganization in the form of transformation,";

part the fifth after words of "the reorganized organization" to add with words ", except for reorganization in the form of transformation,";

the fourth parts six to exclude the paragraph;

in Item 2-1:

in part one of the word "the period since the beginning" shall be replaced with words "the expired tax period and (or) from the beginning current";

the fourth to add part with the second offer of the following content: "This provision extends also to case of emergence of circumstance in connection with which the obligation of branch, representation and other separate division of the legal entity of the Republic of Belarus on execution of the tax liabilities of this legal entity stops.";

the sixth to state part in the following edition:

"In case of the termination of implementation by the notaries performing notarial activities in notarial bureau by lawyers according to notarial, lawyer activities the tax declaration (calculation) is submitted within five-day term from the date of representation by them according to the procedure, established by the legislation, according to the statement for the termination of notarial activities, the notification on decision making on the termination of lawyer activities from the beginning of tax period till day of giving specified statements, notifications inclusive.";

part the second item 4 after the words "50 people" to add with the words "and also taxpayers on value added";

add Item 7 with the paragraph the thirteenth the following content:

"the amount of the withheld income tax from physical persons.";

in part five of Item 8 of the word "if" and "are not connected" to replace respectively with the words "except as specified, when" and "are connected".

29. To state Item 3 of Article 64 in the following edition:

"3. Check of completeness of payment in the budget of collection for driving of automotive vehicles of foreign states through highways public of the Republic of Belarus is performed by Transport inspection of the Ministry of Transport and Communications of the Republic of Belarus in interaction with customs authorities within control over the implementation of the international motor transportations on the territory of the Republic of Belarus, including on the basis of the permissions issued according to international treaties of the Republic of Belarus on the international automobile communication (automobile control).

Customs authorities inform Transport inspection of the Ministry of Transport and Communications of the Republic of Belarus on subjects to taxation by collection for driving of automotive vehicles of foreign states through highways public of the Republic of Belarus in case of entrance of automotive vehicles of foreign states on the territory of the Republic of Belarus, in case of entrance of automotive vehicles of foreign states on the territory of the Republic of Belarus through customs border of the Customs union.

The transport inspection of the Ministry of Transport and Communications of the Republic of Belarus informs customs authorities on failure to pay foreign state of collection by the owner (user) of the automotive vehicle for driving of automotive vehicles of foreign states through highways public of the Republic of Belarus.

Information exchange of customs authorities and Transport inspection of the Ministry of Transport and Communications of the Republic of Belarus is performed according to the procedure, established by the Ministry of Transport and Communications of the Republic of Belarus and the State Customs Committee of the Republic of Belarus.".

30. Add the Code with Article 64-1 of the following content:

"Article 64-1. Tax control for large payers

1. Tax authorities for the purpose of tax control perform studying and the analysis of the main indicators of financial and economic organization activity included in the list of large payers and other information on such organizations, available tax authorities.

2. The list of large payers affirms the Ministry of Taxes and Tax Collection of the Republic of Belarus till October 1 of the year preceding year of its enforcement.

The list of large payers becomes effective since January 1 the year following after year of its approval and is not subject to change within two calendar years if other is not provided by part three of Item 5 of this Article.

3. The Belarusian organizations having revenue (income) from sales of goods (works, services), property rights according to tax declarations (calculations) for the income tax in the year preceding year in which the list of large payers, at least 1 000 000 000 000 Belarusian rubles is subject to approval in case of simultaneous availability of one of the following indicators are included in the list of large payers:

the total amount of taxes, charges (duties) estimated in the organization in year, prior year in which the list of large payers is subject to approval exceeds 75 000 000 000 Belarusian rubles;

the difference between the amount of the tax deductions and total amount of the value added tax estimated on sales of goods (works, services), property rights according to the tax declaration (calculation) for the value added tax in the year preceding year in which the list of large payers is subject to approval exceeds 75 000 000 000 Belarusian rubles.

4. The tax authority in the place of registration of the organization included in the list of large payers till January 1 of year of introduction it sends to action to it on paper or in the form of the electronic document the notification on inclusion of the organization in the list of large payers.

The form and format of the notification on inclusion of the organization in the list of large payers, and also procedure for its transfer in electronic form affirm the Ministry of Taxes and Tax Collection of the Republic of Belarus.

5. In case of reorganization of the organization included in the list of large payers behind it and her legal successor (legal successors) the obligations specified in Item 6 of this Article before enforcement of the following list of large payers remain.

If for October 1 of the year preceding year of enforcement of the list of large payers, the organization corresponding to criteria, stipulated in Item 3 these Articles is in process of liquidation, such organization is not subject to inclusion in the list of large payers.

In case of liquidation of the organization, including owing to recognition by her economically insolvent (bankrupt), such organization is subject to exception of the list of large payers.

6. The organizations included in the list of large payers represent to tax authorities in the place of registration on the established formats in the form of the electronic document:

the annual individual accounting and (or) financial reporting - no later than March 31 of the year following for expired calendar year;

the intermediate individual accounting and (or) financial reporting (except for the monthly reporting) - no later than the 15th day of the second month following reporting quarter;

the purchase ledger - quarterly no later than the 30th following for expired quarter.

Reporting formats in the form of the electronic document are established by the Ministry of Taxes and Tax Collection of the Republic of Belarus.".

31. In Article 65:

from part three of Item 2 of the word "economic groups," to exclude;

in part two of item 4 of the word "are established by the legislation" shall be replaced with words "and recognitions by its invalid are established by the Ministry of Taxes and Tax Collection of the Republic of Belarus".

32. In Article 66:

in Item 1 part one:

in paragraph one:

after words of "state public associations" to add the paragraph with words of "The Belarusian notarial chamber";

exclude the words "economic groups";

exclude subitem 1.4;

in Item 2:

add Item with subitem 2.4-1 of the following content:

"2.4-1. under the organization and holding cultural and spectacular actions in the territory of the Republic of Belarus, except as specified implementation of the specified activities for contracts with legal entities of the Republic of Belarus or the individual entrepreneurs registered in the Republic of Belarus, recognized by tax agents who provide receipt of revenue from cultural and spectacular actions into accounts of such agents - in tax authority at the venue of the first cultural and spectacular action prior to holding cultural and spectacular action in the territory of the Republic of Belarus.

The power of attorney (the original or the copy) or other document confirming powers of the representative of the foreign organization in the territory of the Republic of Belarus on transactions, other legally significant actions on behalf of the foreign organization including powers on representation of its interests in the relations regulated by the tax legislation are enclosed to the application;";

to exclude from part one of subitem 2.5 of the word "and economic groups";

add Item with subitem 2.6 of the following content:

"2.6. the foreign organization which based on the contract (contracts) with state body of the Republic of Belarus, the legal, physical person, including the individual entrepreneur, in the territory of the Republic of Belarus performs works (renders services), performs other activities which are not prohibited by the legislation, - in tax authority in the place of implementation of activities in the territory of the Republic of Belarus prior to activities for it (it) to the agreement (agreements).

The following documents (originals and their copies) are attached to the application which is submitted by the foreign organization:

the certificate of tax authority of the country of the location of the foreign organization of its registration as the payer in this country with indication of code of the payer or analog of code of the payer;

the agreement (agreements) according to which provisions (which) the foreign organization in the territory of the Republic of Belarus performs works and (or) renders services during the period exceeding the terms established by Items 3 and 4 of article 139 of this Code performs other activities which are not prohibited by the legislation;

the power of attorney or other document confirming powers of the representative of the foreign organization in the territory of the Republic of Belarus on transactions, other legally significant actions on behalf of the foreign organization including powers on representation of its interests in the relations regulated by the tax legislation.

The originals of documents specified in part two of this subitem after their reconciliation with copies are subject to return.";

in part two of Item 3 of the word "subitem 2.1" shall be replaced with words "subitems 2.1 and

2.6";

"(notary offices)" to exclude from item 4 of the word;

state Item 6 in the following edition:

"6. The foreign organization staying on the registry in tax authority reports in tax authority:

in the place of implementation of activities through permanent mission in the territory of the Republic of Belarus, including carrying out attractions, menageries and (or) the organization and holding cultural and spectacular actions, about implementation of such activities till its beginning;

in the location in the territory of the Republic of Belarus of real estate, the property right, other rights to which are acquired (except for property which in case of state registration of emergence of the property right, other rights to real estate, transactions with it is transferred by the foreign organization to the economic jurisdiction of the Belarusian organization or as contribution to its authorized capital), about acquisition of rights of such rights before state registration of their origin.

The documents specified in Item 2 of this Article which obligation on representation was absent in case of statement of the foreign organization on accounting in tax authority are at the same time submitted.

The form of the message specified in part one of this Item, and also procedure for its filling are established by the Ministry of Taxes and Tax Collection of the Republic of Belarus.";

the first offer of subitem 8.5 of Item 8 to state in the following edition:

"8.5. the notaries performing notarial activities in notarial bureau - in tax authority no later than ten working days from the date of receipt of the registration certificate of notarial bureau.";

add Article with Item 15 of the following content:

"15. Removal from accounting of the foreign organization is made by tax authority within ten working days:

from the date of debt write-off, recognized as the bad debt according to the procedure, established by the President of the Republic of Belarus;

from the date of receipt of information of the Ministry of Foreign Affairs of the Republic of Belarus by tax authority or other authorized body which issued permission to opening of representative office of the foreign organization about the termination of activities of such representation provided that from the date of execution of the tax liabilities by the foreign organization, and also payments of penalty fee by it there underwent more than twelve months and during this period in tax authority messages, stipulated in Item the 6th this Article did not arrive (concerning the foreign organization which received permission to opening of representation in the Ministry of Foreign Affairs of the Republic of Belarus or other authorized body);

after twelve months from the date of execution of the tax liabilities by the foreign organization, and also payment of penalty fee by it if during this period in tax authority messages, stipulated in Item the 6th this Article did not arrive (concerning the foreign organization which was not receiving permission to opening of representation in the Ministry of Foreign Affairs of the Republic of Belarus or other authorized body).".

33. To exclude the word "private" from part one of Item 5 of Article 67.

34. In Article 68:

state Item 2-1 in the following edition:

"2-1. The bank shall report about opening, about closing, renewal of supplementary (deposit) and (or) correspondent accounts of foreign bank, and also about opening, about closing, renewal of the account of other foreign organization in tax authority in the place of the stay during one banking day later according to opening, closing, renewal of such accounts.";

add Article with Items 2-3 and 2-4 of the following content:

"2-3. The bank shall no later than three working days after obtaining from tax authority of the written request provide:

2-3.1. data on availability of accounts, deposits (deposits) in bank and (or) about balances in cash on accounts, in deposits (deposits), about specific transactions, about transactions without opening of the account, the property which is in escrow with the bank, statements about account transactions on deposits (deposits).

At the same time concerning physical persons the specified information can be requested only based on request of authorized body of foreign state in cases, stipulated by the legislation or international treaties of the Republic of Belarus;

2-3.2. data on the credits issued to physical persons (returned (extinguished) by physical persons), availability at physical persons of deposits (deposits) added (paid) physical persons deposit interests (deposits), statements about transactions on deposits (deposits).

The data specified in part one of this subitem can be requested by tax authority, only if the physical person which provided the declaration on the income and property as source of the money used on property acquisition declared the credits, deposit interests (deposits) and (or) the money placed in deposits (deposits);

2-3.3. data on remaining balance of electronic money and on transfers of electronic money.

The data specified in part one of this subitem can be requested by tax authority concerning the organizations, individual entrepreneurs and other physical persons based on request of authorized body of foreign state in the cases provided by international treaties of the Republic of Belarus.

2-4. The bank shall within three working days from date of account transactions of the commercial organization or the individual entrepreneur included in the register of the commercial organizations and individual entrepreneurs with the increased risk of making of offenses in the economic sphere to report in the Ministry of Taxes and Tax Collection of the Republic of Belarus about committed transaction with indication of information on the organizations or individual entrepreneurs - senders (receivers) of means. The form and format of such message, and also procedure for its representation are established by the Ministry of Taxes and Tax Collection of the Republic of Belarus and National Bank of the Republic of Belarus.".

35. In Article 69:

add Item 1 with part two of the following content:

"In case of the conducting checks according to the procedure established by the President of the Republic of Belarus, tax authorities have the right to apply time method on conditions and according to the procedure, stipulated in Clause 78-3 of this Code.";

in subitem 2.2 of part one of Item 2:

paragraph two after words of "individual entrepreneurs" to add with the words "for recognition of state registration of legal entities and individual entrepreneurs of invalid";

from the paragraph of the third word", notary offices" to exclude;

word in paragraph four of "persons performing private notarial" shall be replaced with words "notaries, and also persons performing".

36. In Article 70:

in paragraph one of part two of Item 3 of the word "and also persons performing private notarial" shall be replaced with words "notaries, and also persons performing";

in Item 10:

in word part one of "observance by physical person of procedure for declaring of the income and property" shall be replaced with words "the declarations on the income and property requested by tax authorities";

in part two:

exclude the words "and physical persons" and "and documents";

replace the words "and the documents containing" with the word", containing".

37. To add Item 8 of article 78 after words of "inspection statement" with words ", except for the inspection statement in which only the fact of committed administrative offense is fixed and additional accrual of taxes, charges (duties) and (or) charge of penalty fee are not made,".

38. In Article 78-1:

to exclude from the name of Article of the word "and offices of notary public";

to exclude from Item 1 of the word "and offices of notary public (further in this Article-state bodies)";

"district (city) courts, offices of notary public and" to exclude from part one of Item 3 of the word.

39. Add the Code with Article 78-3 of the following content:

"Article 78-3. Observation by time method

1. Observation by time method (further in this Article - observation) - the check method aiming at establishment of the actual revenue (income) of the payer for the period during which observation is made.

2. Observation is performed in the servicing objects during conducting check of the payer performing activities in the field of public catering, consumer services of the population rendering medical services.

For the purposes of this Article the servicing objects are understood as shopping facilities of public catering, other objects in which household services are rendered to the population, medical services or booking for rendering these services is performed.

Observation is not performed when conducting unscheduled thematic operational inspection, and also concerning payers from the date of whose state registration did not pass two years (except for the organizations created according to the procedure of reorganization).

3. The minimum duration of observation in each of the servicing objects constitutes ten consecutive days of its functioning. At the same time observation shall be performed throughout all time of functioning of such object during the day.

4. Upon termination of every day of observation the established actual revenue (income) of the payer in day is specified in the time and observation card which form is established by the Ministry of Taxes and Tax Collection of the Republic of Belarus.

Upon completion of observation the time and observation card is signed checking (the head of check) and the payer or his representative. The payer or his representative has the right to receive the copy of the time and observation card.

Copies of the documents received during observation can be attached to the time and observation card.

The time and observation card is integral part of the act (reference) of check. Results of observation join in the act (reference) of check.

5. Upon completion of observation based on data of the time and observation card daily average revenue (income) of the payer for the period of observation is calculated (further - settlement daily average revenue (income)).

Settlement daily average revenue (income) is compared to the daily average revenue (income) determined (determined) proceeding from the data specified by the payer in the tax declaration (calculation) for the income tax, the tax declaration (calculation) for tax in case of simplified taxation system, the tax declaration (calculation) for the single tax on individual entrepreneurs and other physical persons, the tax declaration (calculation) for the income tax from the physical persons of the individual entrepreneur (the notary performing notarial activities in notarial bureau, the lawyer performing lawyer activities individually) provided for the accounting period preceding the beginning of check.

If functioning of the servicing objects has exclusively seasonal nature (summer cafes and so forth), settlement daily average revenue (income) is compared to the daily average revenue (income) determined (determined) proceeding from the data specified by the payer in the tax declaration (calculation) for the income tax, the tax declaration (calculation) for tax in case of simplified taxation system, the tax declaration (calculation) for the single tax on individual entrepreneurs and other physical persons, the tax declaration (calculation) for the income tax from the physical persons of the individual entrepreneur (the notary performing notarial activities in notarial bureau, the lawyer performing lawyer activities individually) provided for the same accounting period of last calendar year.

For determination according to parts two and third this Item of daily average revenue (income) proceeding from the data specified by the payer in the corresponding tax declaration (calculation) days of functioning of the servicing objects in which observation, for the accounting period for which such declaration (calculation) is constituted, established based on documentary confirmed data (the sheet of accounting of working hours, the book of the cash desk operator and another) was performed are considered.

Comparison of daily average revenues (income) is made in the comparable prices using the index of deflator of the gross domestic product established by National Statistical Committee of the Republic of Belarus and operating on start date of check.

6. In case of excess of the amount of settlement daily average revenue (income) over the amount of the daily average revenue (income) determined according to parts two and third Item 5 of this Article proceeding from the data specified by the payer in the corresponding tax declaration (calculation) for 30 percent and more tax authority makes adjustment of tax base respectively on the income tax, tax in case of simplified taxation system, to the single tax from individual entrepreneurs and other physical persons, to the income tax about physical persons and recalculation of taxes, charges (duties) on the corresponding accounting period, daily average revenue (income) of which was subject to comparison according to Item 5 of this Article.

The adjustment of tax base and recalculation of taxes, charges (duties) specified in part one of this Item are not made if in the accounting period preceding the beginning of check (in the case specified in part three of Item 5 of this Article - in the same accounting period of last calendar year), or later took place of circumstance of production, organizational or economic nature (in particular, increase in number of workplaces, change of technology, upgrade of material and technical resources) which could have significant effect on the size of revenue (income) of the payer.".

40. To state subitem 1.1 of Item 1 of Article 79 in the following edition:

"1.1. about surname, own name, middle name (in case of its availability) the payer (other obliged person) - physical person, including the individual entrepreneur, the name and the location of the payer (other obliged person) - the organizations;".

41. In Article 81:

to state subitem 1.16 of Item 1 in the following edition:

"1.16. perform activities for technical and (or) cryptographic information security regarding the certificate of form of external submission of the electronic paper document represented to tax authority or tax authority and also regarding rendering services in distribution of open keys of verification of the signature;";

in Item 2:

in word part one "tax authority" shall be replaced with words "tax, customs bodies";

in word part two "tax authority" shall be replaced with words "tax, customs bodies".

42. In Item 1 of Article 86:

to exclude from part one of the word "general or economic";

in the third offer of part two:

after words of "body" and "removal" to add the offer respectively with words ", actions (failure to act) of his officials" and "(their making)";

replace the word "economic" with the word "economic".

43. To state Item 1 of Article 91 in the following edition:

"1. Individual entrepreneurs are recognized payers in case of sales of goods (works, services), property rights if the amount of the 176th of this Code determined according to the procedure, stipulated in Clause, proceeds from sales of goods (works, services), property rights (except for proceeds from sales of goods (works, services) when implementing activities on which the single tax from individual entrepreneurs and other physical persons is paid) and non-operating incomes in transaction type on leasing (finance lease (leasing)) of property for three prior consecutive calendar months exceeded in total 40 000 euros on the official rate established by National Bank of the Republic of Belarus on the last number of the last of such months, net of any taxes and the charges paid from revenue.".

44. In Article 92-1:

to state the name of Article in the following edition:

"Article 92-1. Features of calculation of the value added tax by the organizations, being taxpayers in case of simplified taxation system, and individual entrepreneurs";

in Item 1:

in part one:

shall be replaced with words the word "Payers" "The organizations - payers";

after words" (further in this Article - payers of the simplified system)" to add part with words ", and individual entrepreneurs";

the seventh after the words "payers of the simplified system" to add part with the words "and individual entrepreneurs";

in Item 2 of the word", concerning transactions on provision by payers of paid cash loans it is performed by payers of the simplified system" shall be replaced with words "it is performed by payers of the simplified system and individual entrepreneurs";

and "simplified taxation system" to add Item 3 after words of "payers of the simplified system" respectively with the words "and individual entrepreneurs" and "(in accounting of the income and expenses of individual entrepreneurs) if other is not provided by this Article";

to "the payer of the simplified system" to add item 4 after words with the words "and to the individual entrepreneur";

"the consignor (principal)" to add Item 5 after words with words ", the being payer of the simplified system or the individual entrepreneur,";

to "deduction at the buyer" to add Item 6 after words with words ", being the payer of the simplified system or the individual entrepreneur,";

state Item 7 in the following edition:

"7. Item provisions 21, of subitems 22.3 and 22.4 of Item 22, parts five of Item 24 of article 107 of this Code are applied by payers of the simplified system and individual entrepreneurs to the tax amounts on value added paid in case of purchase of goods (works, services), property rights or in case of commodity importation on the territory of the Republic of Belarus.".

45. In Item 2 of Article 93:

the second subitem 2.25 after the words "commission income" to add part with words "(including remunerations under commission agreements or orders)";

state subitem 2.26 in the following edition:

"2.26. turnovers on realization in the territory of the Republic of Belarus of works (services), carried-out (rendered):

law-enforcement bodies of the Republic of Belarus (their divisions);

bodies and divisions for emergency situations of the Republic of Belarus;";

add Item with subitems 2.27-2.31 of the following content:

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