LAW OF THE REPUBLIC OF BELARUS

of December 30, 2014 No. 224-Z

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

It is accepted by the House of Representatives on December 17, 2014

Approved by Council of the Republic on December 19, 2014

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; 2012, No. 8, 2/1882, 2/1889; National legal Internet portal of the Republic of Belarus, 03.11. 2012, 2/1983; 02:01. 2014, 2/2094) following changes and amendments:

1." (Special, anti-dumping and compensatory)" to exclude from Item 5 of Article 2 of the word.

2. In Item 8 of Article 6:

words "the laws on customs regulation in the Republic of Belarus," to exclude;

after words of Customs union to add Item with words ", the Law of the Republic of Belarus of January 10, 2014 "About customs regulation in the Republic of Belarus" (The national legal Internet portal of the Republic of Belarus, 22.01. 2014, 2/2127)".

3. Add Article 8 with the paragraph the eighteenth the following content:

"utilization collection.".

4. In Item 1 of Article 11 of the word "the laws on customs regulation in the Republic of Belarus" shall be replaced with words "the Law of the Republic of Belarus "On customs regulation in the Republic of Belarus".

5. In Item 1 of Article 13 of the word "the laws on customs regulation in the Republic of Belarus" shall be replaced with words "the Law of the Republic of Belarus "On customs regulation in the Republic of Belarus".

6. In Article 20:

part two in paragraph three shall be replaced with words the word of "it" "its direct and (or) indirect";

add Article with parts of the third or sixth of the following content:

"Share of one organization in other organization is determined in the form of the amount of the shares of direct and indirect participation of one organization in other organization expressed as a percentage.

Share of direct participation of one organization in other organization the share fraction of other organization belonging to one organization or the share in authorized capital of other organization belonging to one organization, and in case of impossibility of determination of such shares - the share belonging to one organization determined in proportion to the number of participants in other organization is recognized.

The share of indirect participation of one organization in other organization is determined in the following procedure:

each sequence of participation of one organization in other organization through direct participation of each previous organization in each subsequent organization of the corresponding sequence is established;

the share of indirect participation of one organization in other organization through the direct sequence of the organizations is determined in the form of the work of shares of direct participation of each previous organization in each subsequent organization;

with several sequences of indirect participation shares of indirect participation of one organization in other organization through the sequence of other organizations of each sequence are summed up.

The rules provided by this Article are applied also in case of determination of share of participation of the physical person in the organization.".

7. In Article 22:

to exclude subitem 1.14 of Item 1;

add Item 1-1 with the third offer of the following content: "The specified witnessing (assurance) is not required concerning transfers of the documents confirming for the purposes of application of provisions of international treaties of the Republic of Belarus on the tax matters that the foreign organization has the permanent location in foreign state, the physical person is resident of foreign state.";

add Article with Items 2-1 and 2-2 of the following content:

"2-1. The foreign organizations concerning the activities performed by them in the territory of the Republic of Belarus which are subject to the taxation in connection with approach of the circumstances established by subitem 1.1 and part one of subitem 1.2 of Item 1, Item 3 and part one of item 4 of article 139 of this Code shall observe requirements of the legislation of the Republic of Belarus about financial accounting and the reporting.

2-2. The organizations and the individual entrepreneurs having the tax debt, to charges (duties), penalty fee and other obligatory payments in republican and local budgets and (or) on obligatory payments in the budget of state non-budgetary fund of social protection of the population of the Republic of Belarus, and also debt on penalties for administrative offenses in the field of business activity and against procedure for the taxation except for debts concerning which the delay and (or) payment by installments of its repayment provided according to the legislation are effective provide transfer of proceeds from sales of goods (works, services), property rights, and also from non-operating incomes on the bank accounts and (or) the non-bank credit and financial organization of the Republic of Belarus (further - bank) according to legal regime of these accounts and implementation of payments from them according to the procedure, stipulated by the legislation.

The procedure for transfer of proceeds from sales of goods (works, services) provided by part one of this Item, property rights, and also from non-operating incomes is applied by the organizations and individual entrepreneurs since day of formation of debt before its complete repayment.";

from Item 3 of the word", and also carries out the obligations provided by the customs legislation" to exclude;

in Item 4-1:

the second offer to exclude;

add Item with part two of the following content:

"Provisions of this Item do not extend to the trustee who signed the trust management agreement:

the shares (shares, the rights) which are in property of certain state officials in authorized capitals of the commercial organizations;

money;

securities;

fund of bank management.".

8. In Item 1 of Article 28 of the word "the laws on customs regulation in the Republic of Belarus" shall be replaced with words "the Law of the Republic of Belarus "On customs regulation in the Republic of Belarus".

9. In Article 29:

add Item 1 with words of Customs union;

"customs legislation" and "base of the Customs union" to add Items 2 and 3 after words respectively with words of Customs union and ", and (or) the Law of the Republic of Belarus "About customs regulation in the Republic of Belarus".

10. State Article 30-1 in the following edition:

"Article 30-1. The principles of determination of goods price (work, service) 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 the transaction (transactions) on foreign trade activity, including the parties of which (which) affiliated persons are if the price of such transaction (transactions with one person) exceeds within one calendar year 1 billion Belarusian rubles for date:

sales of goods (performance of work, rendering service) and the price of such transaction (transactions) deviates more than for 20 percent market price of goods (works, services) for date of realization;

purchases of goods (works, services) and the price of such transaction (transactions) deviates more than for 20 percent market price of goods (works, services) for date of acquisition.

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

realization (including on the basis of commission agreements, the order or other similar civil agreements) goods (performance of works, rendering services) to foreign legal and (or) physical persons;

acquisition (including on the basis of commission agreements, the order or other similar civil agreements) goods (works, services) 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 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 on the income tax if other is not provided by this Article, the price of goods (work, service) specified by the parties of the transaction is agreed.

If the price of goods (work, service) applied by the payer to determination of tax base on the income tax deviates market prices of identical (homogeneous) goods (works, services) 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 (works, services) 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 the market prices determined with use of the methods established by this Article 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 (works, services).

The adjustment specified in part three 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 (accomplishment (acquisition) of works, rendering (acquisition) services). 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 (work, service) 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 (work, service);

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 (works, services), and also in case of their promotion on the new markets.

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

Commodity market (works, services) the sphere of the address of these goods (works, services) determined proceeding from possibility of the buyer (seller) really is recognized and without considerable additional costs to acquire (to realize) goods (to acquire (to perform) work, to acquire (to render) service) 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 (work, service) information on prisoners at the time of realization (acquisition) of these goods (accomplishment (acquisition) of work, rendering (acquisition) service) transactions with identical (homogeneous) goods (works, services) in comparable economic conditions is considered. In particular, such conditions of transactions as quantity (amount) of the delivered goods (works, services), 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 (works, services) are recognized economically comparable if distinction between such conditions or significantly does not influence the price of such goods (works, services), 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 is made by application:

method of comparable market prices;

method of the price of the subsequent realization;

costly method;

method of comparable profitability.

The method of comparable market prices provides comparison of the price applied in the analyzed transaction, to the prices on identical (in case of their absence - homogeneous) goods (works, services) in comparable economic conditions, 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;

on sales of goods (performance of works, rendering services), there is less minimum value of the range of market prices, for the purposes of the taxation the price which corresponds to the minimum value of the range of market prices is agreed;

on purchase of goods (works, services), exceeds the maximum value of the range of market prices, for the purposes of the taxation the price which corresponds to the maximum value of the range of market prices is agreed.

If tax authorities have no information on market prices of identical (homogeneous) goods (works, services) (the method of comparable market prices is the main method of determination of market price) due to the lack on commodity market (works, services) of transactions with identical (homogeneous) goods (work, service) 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;

method of comparable profitability.

At the same time each subsequent method is used if market price of goods (work, service) 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. If the profit of the organization or the income of physical person, performing resale of the goods realized by it earlier the payer is less than minimum value of the profit determined based on information on the comparable transaction (transactions) which is available for tax authorities, then for the purposes of the taxation the price determined proceeding from profit which corresponds to the minimum value of the profit determined based on information used by tax authorities by comparison of the prices according to the transaction (transactions) is agreed.

When using costly method market price of the goods (the works, services) realized (which are carried out, rendered) the payer, it is determined as the amount of the made costs and profit (profitability), regular for these activities. At the same time are considered production costs (acquisition) and (or) sales of goods, regular for similar activities (performance of work, rendering service), transportation, insurance, storage and other similar costs. If the profit (profitability) of the goods realized by the payer (the performed work, the rendered service) is less than minimum value of profit (profitability) determined based on information on the comparable transaction (transactions) which is available for tax authorities, then for the purposes of the taxation the price determined proceeding from actual costs on production (acquisition) and sales of goods (performance of work, rendering service) in the analyzed transaction and profit (profitability) which corresponds to the minimum value of profit (profitability) determined based on information used by tax authorities by comparison of the prices according to the transaction (transactions) is agreed.

Comparison is performed with one or several transactions on goods (works, services). If the compared prices, profit (profitability) 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 the presence of information only on one transaction with comparable economic conditions which subject are identical (in case of their absence - homogeneous) goods (works, services), the price of the specified transaction can be recognized as at the same time minimum and maximum value of the range of market prices only in case economic conditions of this transaction are completely comparable to economic conditions of the analyzed transaction (or by means of the corresponding adjustments complete comparability of such conditions is provided) and also provided that the transaction is made not with the affiliated person and the seller (supplier) of goods (works, services) in the transaction with comparable economic conditions does not hold dominant position in the market of these identical (in case of their absence - homogeneous) goods (works, services).

The method of comparable profitability used in case of absence or insufficiency of information necessary for use of the previous methods provides comparison of measure values of profitability according to the analyzed transaction of the payer with the market range of the measure values of profitability which developed when implementing comparable transactions or comparable activities of person.

For determination of the market range of measure values of profitability the profitability indicators determined by results at least two comparable transactions (activities at least two persons) in same tax period are used.

When matching persons based on whose indicators of profitability the market range of measure values of profitability is constituted compliance of the industry specifics and (or) activities performed by them in comparable economic conditions concerning the analyzed transaction is considered. At the same time indicators of profitability of the person who is not the affiliated person with the analyzed payer, performing comparable transactions (activities) in relation to the analyzed transaction, with the positive size of net assets, not having losses by results of tax period, profitability indicators on which are accepted for creation of the market range of measure values of profitability, are taken into consideration.

In the absence of information on two and more comparable transactions of two persons which are not interdependent or in the absence of information on results of financial and economic activities of persons performing comparable activities in the relation to the analyzed transaction for the purpose of determination of the market range of measure values of profitability information on the made transactions with persons which are not with it interdependent analyzed by the payer can be used.

In the absence of information on comparable transactions or comparable activities of person (persons) in the checked tax period and its availability for other tax periods for the purpose of determination of measure values of profitability financial performance according to the comparable transactions or comparable activities of person (persons) made in comparable economic conditions is accepted to other tax periods with their adjustment on the price indexes determined by National Statistical Committee of the Republic of Belarus or on change of the official rate of the Belarusian ruble established by National Bank of the Republic of Belarus (if it is impossible to make adjustment by means of price index).

Financial performance of the analyzed payer, and also persons (persons) used for the purposes of determination of the market range of measure values of profitability are determined based on accounting data and the accounting and (or) financial reporting constituted according to requirements of the legislation of the Republic of Belarus about financial accounting and the reporting.

The choice of indicators of profitability for the purposes of method of comparable profitability is made depending on type of the transaction and taking into account features of activities of the analyzed payer, the assets used by it, completeness and comparability of the financial performance used for calculation of measure values of profitability at the analyzed payer and person (persons) whose indicators are accepted for calculation of the market range of measure values of profitability, and also economic justification of such indicators of profitability. For the purposes of method of comparable profitability including treat profitability indicators:

the gross margin determined as the relation of gross profit to proceeds from sales of products, goods (works, services) (without excises and the value added tax);

the gross margin of costs determined as the attitude of gross profit towards cost of sales, goods (works, services);

the profitability of realization determined as the relation of profit on sales of products, goods (works, services) to proceeds from sales of products, goods (works, services) (without excises and the value added tax);

the profitability of costs determined as the relation of profit on sales of products, goods (works, services) to cost amount of goods sold, goods (works, services), management expenses and expenses on realization;

the profitability of management expenses and expenses on realization determined as the relation of gross profit to management expenses and expenses on realization;

the return on assets determined as the attitude of profit on sales of products, goods (works, services) towards residual value of the assets (long-term and short-term) used in the analyzed transaction. In the absence of necessary information on residual cost of assets return on assets can be determined based on data of the accounting and (or) financial reporting;

other indicator of profitability reflecting interrelation between the performed functions used by assets and accepted by economic risks and level of remuneration.

If measure values of profitability of the payer according to the analyzed transaction:

are in limits of the market range of the measure values of profitability determined according to the procedure, provided by this Article, the price applied by the payer in the analyzed transaction for the purposes of the taxation is recognized market price;

below the minimum value of the market range of measure values of profitability determined according to the procedure, provided by this Article, for the purposes of the taxation such minimum value (without twenty-percentage variation) is considered based on which adjustment of profit of the payer according to the analyzed transaction for the purpose of the taxation is performed.

In case of use of the goods prices (work, service) 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.

As the transaction with comparable economic conditions use of the transaction made by the payer with persons which are not interdependent with the specified payer provided that such transaction is made in comparable economic conditions is possible.

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

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

If the price of goods (work, service) 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 at the 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, including with international treaties of the Republic of Belarus, or the legislation of foreign states.

If according to the legislation of the Republic of Belarus or foreign states during transaction evaluating cost of goods (work, service) is obligatory, the price of goods (work, service) determined by the appraiser according to the legislation on estimative activities 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 (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 the state 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 (works, services) 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 (works, services), 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 (work, service);

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.".

11. In Article 31:

in subitem 2.3 of Item 2 shall be replaced with words the word of "property" "goods (works, services), property rights";

add Item 3 with subitem 3.5 of the following content:

"3.5. transfer of goods (performance of works, rendering services), property rights to the consumer of advertizing in the absence of payment or other counter obligation fulfillment if the specified goods (works, services), property rights are subjects of advertizing and (or) contain information on subjects of advertizing (except for the promotion services rendered to advertisers), and also transfer of goods (works, services), property rights in the form of prize when carrying out according to the legislation of advertizing game.".

12. Add Article 32 with part two of the following content:

"In case of sales of goods by the payer of the Republic of Belarus to the payer of other state member of the Customs union when transportation (transportation) of goods is begun outside customs area of the Customs union and is complete in other state member of the Customs union, the place of realization of such goods the territory of the Republic of Belarus is recognized if the goods are located on its territory under customs procedure of release for internal consumption.".

13. In Article 33:

the ninth to state the paragraph to part three of subitem 1.4 of Item 1 in the following edition:

"rendering services by person attracting on its own behalf to the main agreement party (contract) or on behalf of the main agreement party (contract) other person for performance of works (rendering the services) provided by this subitem;";

in paragraph five of Item 3 of the word of "their results" shall be replaced with words "results of such testing".

14. To exclude Item 2 of Article 35.

15. In Article 36:

to add Items 1 and 2 after words of "the President of the Republic of Belarus" with words ", the Law of the Republic of Belarus "About customs regulation in the Republic of Belarus";

item 4 after words of "the President of the Republic of Belarus" to add with words ", the Law of the Republic of Belarus "About customs regulation in the Republic of Belarus".

16. In Article 37:

third of Item 1 to add part with the words "and state fee";

in Item 2 of the word "the laws on customs regulation in the Republic of Belarus" shall be replaced with words "the Law of the Republic of Belarus "On customs regulation in the Republic of Belarus";

in part one of Item 3 of the word "the laws on customs regulation in the Republic of Belarus" and "-the physical persons made responsible for implementation of business activity without state registration with confiscation of income gained as a result of such activities" to replace payers respectively with words "the Law of the Republic of Belarus "On customs regulation in the Republic of Belarus" and "the tax liability which arose in connection with the income to which confiscation is applied";

in item 4:

to add part one after the word "budget" with words "(except cases of collection of tax amount, collection (duty) by the time of such response (return))";

in word part two "the laws on customs regulation in the Republic of Belarus" shall be replaced with words "the Law of the Republic of Belarus "On customs regulation in the Republic of Belarus".

17. From item 4 of Article 40 of the word", it is unknown absent" to exclude.

18. In Article 42:

to state the name of Article in the following edition:

"Article 42. Tax and reporting periods";

add Item 1 with part three of the following content:

"The accounting period if other is not established by part two of Article 296-1 of this Code, is understood as period of time by results of which payers (other obliged persons) shall provide to tax authority tax declarations (calculations) and (or) other documents and data necessary for calculation and tax payment, charges (duties).";

in Item 2 shall be replaced with words the word of "period" ", reporting the periods".

19. In Article 43:

in Item 1 and part one of item 4 of the word "the laws on customs regulation in the Republic of Belarus" shall be replaced with words "the Law of the Republic of Belarus "On customs regulation in the Republic of Belarus";

in Item 5:

the fourth parts two to add the paragraph with words "if other is not provided by this Code";

add Item with part five of the following content:

"Privileges on taxes, charges (duties), control of calculation and by which payment it is assigned to tax authorities cannot be used concerning taxes, charges (duties), establishment of the taxation object and (or) determination of tax base on which are performed based on source accounting documents recognized in the procedure established by the legislation not having legal force, and only in the part falling on such source accounting documents.".

20. In Items 1 and 2 of Article 45 of the word "the laws on customs regulation in the Republic of Belarus" shall be replaced with words "the Law of the Republic of Belarus "On customs regulation in the Republic of Belarus".

21. In Article 46:

to add the name of Article with the word", penalty fee";

Item 1 after words of "(duties)" and "(duty)" to add respectively with words ", penalty fee" and ", penalty fee";

state Item 2 in the following edition:

"2. Tax payment, charges (duties), penalty fee is made in cash or non-cash procedure in Belarusian rubles or in foreign currency if other is not established by this Code or other legal acts, and also the customs legislation of the Customs union.

Recalculation of the tax amount estimated in Belarusian rubles, collection (duty), penalty fee in foreign currency in which payment is made is performed on the official rate of National Bank of the Republic of Belarus established on the date of payment.";

in Item 3:

paragraph one, subitems 3. 1, 3. 2, 3.5 and 3.7 after the word of "(duty)" to add with the word", penalty fee";

in subitem 3.3:

after the word of "(duty)" to add the subitem with the word", penalty fee";

shall be replaced with words the words "or customs legislation" "the legislation or the Law of the Republic of Belarus "On customs regulation in the Republic of Belarus";

in subitem 3.6 to replace the word of "penalty fee" with the word "penalty fee";

in item 4:

after the word of "(duty)" to add Item with the word", penalty fee";

shall be replaced with words the words "or customs legislation" "the legislation, the customs legislation of the Customs union or the Law of the Republic of Belarus "On customs regulation in the Republic of Belarus";

in part two of Item 6 of the word "the laws on customs regulation in the Republic of Belarus" shall be replaced with words "the Law of the Republic of Belarus "On customs regulation in the Republic of Belarus";

to add Item 7 after the word of "(duties)" with the word", penalty fee".

22. "The payer's debtors (other obliged person) - the organizations" to add Item 5 of article 48 after words with words ", except non-execution cases for the reasons which are not depending on bank".

23. To add Item 3 of Article 49 with words "Custom union and the legislation of the Republic of Belarus on customs regulation".

24. To add Item 3-1 of Article 52 with part two of the following content:

"The provision of part one of this Item stops to be applied in ten calendar days after the direction to the payer (other obliged person) of written explanation concerning application of acts of the tax legislation by higher tax authority other than the explanation on the same question made by originally subordinate tax authority.".

25. In the paragraph the second part two of Item 1 of Article 53 of the word "Social Security Fund of the Population of the Ministry of Labour and Social Protection" shall be replaced with words "state non-budgetary fund of social protection of the population of the Republic of Belarus".

26. In paragraph three of part two of Item 14 of Article 54 of the word "trade organization" shall be replaced with words "the subject of trade".

27. In item 4 of Article 55 of the word "the laws on customs regulation in the Republic of Belarus" shall be replaced with words "the Law of the Republic of Belarus "On customs regulation in the Republic of Belarus".

28. In Article 56:

in part two of Item 2 of the word of "budgetary funds of the State Treasury and local budgets" shall be replaced with words "means republican and the local budgets and other means open for the Ministry of Finance of the Republic of Belarus, its territorial authorities and local financial bodies, and on the accounts used for implementation of calculations in the form of letters of credit at the expense of means republican and local budgets";

in Item 3:

to add part one after the word "accounts" with the word of "cash";

in part three:

after the word "accounts" to add part with the word of "cash";

shall be replaced with words the words "and payment requests" ", payment requests and statements for withdrawal (change) of payment requests";

and "payment of penalty fee" to add item 4 after the words "accounts" respectively with words "cash" and ", by the direction of the statement of tax authority or customs authority about withdrawal of payment request which is subject to unconditional execution by bank".

29. In Article 58:

in Item 2:

in word part three of "budgetary funds of the State Treasury and local budgets" shall be replaced with words "means republican and the local budgets and other means open for the Ministry of Finance of the Republic of Belarus, its territorial authorities and local financial bodies, and on the accounts used for implementation of calculations in the form of letters of credit at the expense of means republican and local budgets";

in part four:

shall be replaced with words the words "and payment request" ", payment request and the statement for withdrawal (change) of payment request";

add part with words ", except for statements for withdrawal (change) of payment request";

in part five of the word "and payment requests" shall be replaced with words ", payment requests and statements for withdrawal (change) of payment requests";

the sixth to state part in the following edition:

"Forms of certificates of receivables availability at the payer (other obliged person) - the organizations are established by the Ministry of Taxes and Tax Collection of the Republic of Belarus (for application by tax authorities), and also the State Customs Committee of the Republic of Belarus (for application by customs authorities).";

add item 4 with words ", by the direction of the statement of tax authority or customs authority about withdrawal of payment request which is subject to unconditional execution by bank".

30. In Article 60:

third of Item 2 to state part in the following edition:

"In the cases and procedure established by the tax legislation, offsetting or return of the income tax amounts which are excessively withheld by tax agents from physical persons are made by tax authority or the tax agent.";

add Item 11 with words "Custom union and the legislation of the Republic of Belarus on customs regulation".

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