LAW OF THE REPUBLIC OF BELARUS

of October 18, 2016 No. 432-Z

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

Accepted by the House of Representatives on October 5, 2016

Approved by Council of the Republic on October 6, 2016

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. 189, 2/1087; 2006, No. 6, 2/1177; No. 107, 2/1235; 2007, No. 3, 2/1287; 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; 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; 03:01. 2015, 2/2222; 01:01. 2016, 2/2343; 17:06. 2016, 2/2370) following changes and amendments:

1. In part one of Item 2 of Article 12 the word "local" to replace with the word "local".

2. To add subitem 3.2 of Item 3 of Article 17 with part two of the following content:

"Provisions of part one of this subitem do not extend to citizens of the Republic of Belarus;".

3. In Article 20:

" (or) the organizations" to add part one after words with words "(further in this Article if other is not established, - persons)";

to state paragraph two of part two in the following edition:

"between persons, the being founders (participants) of one organization if the share of direct and (or) indirect participation of each of such persons in the organization constitutes at least 20 percent;";

add Article with part seven of the following content:

"Direct or indirect participation of the state in the organizations is not the basis for recognition of such organizations by affiliated persons. Such organizations can be recognized affiliated persons among themselves and with other persons in case of approach of the bases provided by this Article.".

4. In Item 1 of Article 21:

in subitem 1.1 of the word "in the place" shall be replaced with words "irrespective of the place";

add Item with subitem 1.12 of the following content:

"1.12. receive from tax authorities and send to tax authorities electronic documents, documents and (or) information in electronic form which are used by tax authorities in case of realization of the powers in the relations regulated by the tax legislation through personal account of the payer.".

5. In Article 22:

in paragraph three of subitem 1.4 of Item 1 "religious" to replace the word with the word of "non-commercial";

state item 4 in the following edition:

"4. The foreign organization shall get registered in the tax authority according to the procedure established by Items 2-6 of article 66 of this Code if it:

performs or gathers to perform business activity in the Republic of Belarus. Registration in tax authority of the foreign organization is performed regardless of whether further its activities will be recognized as activities through permanent mission in the Republic of Belarus;

renders or gathers to render services electronically which place of realization the territory of the Republic of Belarus is recognized, to the physical persons acquiring services electronically in the Republic of Belarus and to perfrom calculations for the services rendered by it directly with the specified physical persons (further - the foreign organization rendering services electronically to physical persons in the Republic of Belarus);

performs or gathers to perform intermediary activities with participation in calculations of the physical persons acquiring services electronically in the Republic of Belarus for the services rendered to them electronically which place of realization the territory of the Republic of Belarus is recognized, based on commission agreements, the order and other similar civil contracts with the foreign organizations rendering services electronically to physical persons in the Republic of Belarus (further - the foreign intermediary in calculations). At the same time such foreign intermediary in calculations has the rights and performs the duties established by this Code for the foreign organization, the rendering service electronically to physical persons in the Republic of Belarus.

The foreign organization rendering services electronically to physical persons in the Republic of Belarus, the foreign intermediary in calculations provide from tax authority and the direction in tax authority of electronic documents and (or) information in electronic form which are used by tax authorities in case of realization of the powers in the relations regulated by the tax legislation, according to the procedure, stipulated in Clause 631 of this Code.".

6. To state Item 5 of Article 31 in the following edition:

"5. Under agreements in which the amount of obligations is expressed in Belarusian rubles it is equivalent to foreign currency amount, the proceeds from sales (income) of goods (works, services), property rights are accepted in Belarusian rubles on the official rate of National Bank of the Republic of Belarus established for date of realization (receipt of the income) of goods (works, services), property rights, and in cases when date of determination of size of the obligation precedes date or match with date of realization (receipt of the income) of goods (works, services), property rights, - in the amount which is subject to payment in Belarusian rubles.

Date of determination of size of agreement obligation is understood as date for which according to the legislation or the agreement of the parties the amount which is subject to payment in Belarusian rubles is determined by the obligations under such agreement expressed in Belarusian rubles in the amount equivalent to foreign currency amount.

Under agreements in which the amount of obligations is expressed in foreign currency it is equivalent to the amount in other foreign currency, the proceeds from sales (income) of goods (works, services), property rights are determined if other is not established by this Code, in Belarusian rubles by recalculation of the amount in other foreign currency on the official rate of National Bank of the Republic of Belarus established:

for date of realization (receipt of the income) of goods (works, services), property rights if the advance payment (advance payment) in foreign currency was not transferred;

for date of advance transfer (advance payment) in foreign currency if the advance payment (advance payment) in foreign currency in full amount of obligations was transferred;

for date of advance transfer (advance payment) in foreign currency regarding the amount of the obligations falling on advance payment (advance payment) and for date of realization (receipt of the income) of goods (works, services), property rights regarding the amount of the obligations which are not falling on advance payment (advance payment).".

7. In Article 33:

in Item 1:

in subitem 1.1 part two the word "financial" shall be replaced with words "transfers in financial";

in subitem 1.4 part three:

paragraphs two and third to add with words ", except for the services specified in paragraph eleven of this part";

the paragraph the fourth after words "services in information processing," to add with the words "except for the services specified in paragraph eleven of this part";

after the paragraph of the eighth to add part with the paragraph of the following content:

"rendering services by means of which search is performed and (or) information on potential buyers (consumers) is provided to the customer;";

the ninth to consider the paragraph the paragraph the tenth;

add part with the paragraph the eleventh the following content:

"rendering services electronically;";

add Item with subitem 1.41 of the following content:

"1.41. buyer (acquirer) of services electronically is the physical person answering to the criteria determined by item 4 of this Article (further - the physical person acquiring services electronically in the Republic of Belarus);";

in Item 3:

after the paragraph of the tenth to add Item with the paragraph of the following content:

"services electronically - the services rendered by the foreign organization through the global computer Internet (further in this Article - the Internet) it is automated with use of information technologies, including with involvement of the foreign intermediary in calculations;";

the eleventh or fourteenth to consider paragraphs respectively paragraphs the twelfth or fifteenth;

add Item with parts two and third the following content:

"Electronically treat services:

provision of the rights to use the software (including computer games), databases, their updates and additional functionality through the Internet, including by provision of remote access to them, and also e-books (editions) and other electronic publications, information, educational materials, graphical representations, pieces of music with the text or without text, audiovisual works through the Internet, including by provision of remote access to them for viewing and (or) listening through the Internet;

promotion services on the Internet, including with use of programs for the electronic computers and databases functioning in the Internet, and also provision of the place and time for advertizing on the Internet;

services in placement of offers on acquisition (realization) of goods (works, services), property rights on the Internet;

the services performed by automatic method through the Internet, in case of data entry by the buyer of services, the automated services in search of the data, their selection and sorting according to requests, provision of the specified data to users through information and telecommunication networks (including reports of stock exchange in real time, implementation in real time machine translation);

services in search and (or) representation to the customer of information on potential buyers;

services in provision through the Internet of the technical, organizational, information and other capabilities performed with use of information technologies and systems for establishment of contacts and the conclusion of transactions between sellers and buyers (including provision of the trading floor functioning on the Internet in real time on which potential buyers offer the price by means of the automated procedure and the party are informed on sale by the created message sent automatically);

providing and (or) maintenance of presence at the Internet for the personal purposes or for the purpose of implementation of business activity, support of electronic resources of users (the websites and (or) pages of the websites on the Internet), ensuring access to them of other Internet users, provision to users of possibility of their modification, rendering services in administration of information systems;

storage and information processing provided that person which provided this information has to it access through the Internet;

provision in real time computing capacity for placement of information in information system;

provision of domain names, rendering services of hosting;

provision of access to search engines on the Internet;

maintaining statistics on the websites on the Internet.

Do not treat the services electronically specified in part two of this Item:

sales of goods (works, services) if in case of the order through the Internet delivery of goods (performance of works, rendering services) is performed without use of the Internet;

realization (assignment of rights on use) programs for electronic computers (including computer games), the databases containing on material carriers;

rendering consulting services in e-mail;

rendering services in provision of Internet access.";

add Article with item 4 of the following content:

"4. The physical person in case of acquisition of services electronically is recognized acquiring services electronically in the Republic of Belarus if one of the conditions provided below is carried out at least:

the place of the actual finding of physical person is the Republic of Belarus;

the location of bank in which the account used by physical person for fee is opened or the operator of electronic money through whom fee is performed by physical person is the territory of the Republic of Belarus;

the network (IP) address of the device used by the buyer in case of acquisition of services electronically is registered in the Republic of Belarus (treats address space of the Republic of Belarus);

the international country code of the telephone number used for acquisition or fee is appropriated to the Republic of Belarus.".

8. To state Item 1 of Article 34 in the following edition:

"1. The income the economic benefit in cash or natural form considered in case of possibility of its assessment and in that measure in which such benefit can be estimated, and determined according to Chapters 14-16 of this Code or acts of the President of the Republic of Belarus is recognized.".

9. In Article 40:

the second Item 1 to state part in the following edition:

"According to the statement of the heir (heirs) of the died physical person the tax authority within three working days from the date of submission of such statement shall issue to the heir (heirs) of the died physical person the statement from data of accounting of tax authorities on the estimated and paid amounts of taxes, charges (duties), penalty fee on the tax liability of the died physical person.";

in Item 2:

the second to state part in the following edition:

"Tax authority in the place of registration of physical person, acknowledged it is unknown absent or incapacitated, shall issue to person authorized by guardianship and custody body or guardianship and custody body the statement from data of accounting of tax authorities on the estimated and paid amounts of taxes, charges (duties), penalty fee on the tax liability of physical person, acknowledged it is unknown absent or incapacitated, within three working days from the date of obtaining from the specified authorized person (authorized body) of data on recognition of physical person it is unknown absent or incapacitated. The statement is issued concerning unexecuted or is inadequate the fulfilled tax liability, unpaid penalty fee and (or) excessively paid, excessively collected amounts of taxes, charges (duties), penalty fee.";

third to exclude part;

the fourth and fifth to consider parts respectively parts three and the fourth.

10. Add the Code with Article 40-1 of the following content:

"Article 40-1. Placement of information on payers on the official site of the Ministry of Taxes and Tax Collection of the Republic of Belarus on the global computer Internet

1. Tax authorities monthly no later than the 15th following reporting post on the official site of the Ministry of Taxes and Tax Collection of the Republic of Belarus on the global computer Internet according to the procedure established by the Ministry of Taxes and Tax Collection of the Republic of Belarus, the list of the organizations and individual entrepreneurs having the tax debt, to charges (duties), penalty fee.

2. The list specified in Item 1 of this Article shall contain data on accounting number of the payer, full name of the organization, the surname, own name, middle names (if that is available) the individual entrepreneur having the tax debt, to charges (duties), penalty fee on the 1st, following reporting.".

11. In Article 53:

in Item 1 part two:

after the paragraph of the fourth to add part with the paragraph of the following content:

"transactions regarding the amount of exceeding of the amount of the unexecuted tax liability and (or) unpaid penalty fee specified in the decision on suspension of transactions of the payer (other obliged person) on its accounts, e-wallets in the bank accepted according to Item 2-2 of this Article;";

the fifth to consider the paragraph the paragraph the sixth;

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

"2-2. If the fact of availability of the unexecuted tax liability or unpaid penalty fee is revealed as a result of check of tax authority, then the decision on suspension of transactions of the payer (other obliged person) on its accounts, e-wallets shall contain obligatory specifying on the amounts of the unexecuted tax liability and (or) unpaid penalty fee for date of pronouncement of such decision in bank.";

the fourth Item 5 to add part with the second offer of the following content: "The decision on suspension of transactions or on the end of suspension of transactions of the payer (other obliged person) on its accounts, e-wallets in bank in electronic form is carried by tax authority to the payer (other obliged person) through personal account of the payer.".

12. In Item 2 of Article 56:

the second to state part in the following edition:

"Tax collection, collection (duty), penalty fee is not made at the expense of money on correspondent accounts of the payer (other obliged person) - the organizations, charitable accounts opened for introduction (receipt) of foreign free aid in the form of money including in foreign currency, special accounts opened according to legal acts, the single treasurer account and also on accounts on accounting of means republican and local budgets, budgets of state non-budgetary funds, external state loans attracted with the Republic of Belarus, Council of Ministers of the Republic of Belarus, the other budgetary and public funds open for republican state bodies, local executive and administrative organs, state-financed and other organizations 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.";

third after the word of "accounts" to add part with words ", e-wallets".

13. Third of Item 2 of Article 58 to state part in the following edition:

"Tax collection, collection (duty), penalty fee is not made at the expense of money on correspondent accounts of debtor of the payer (other obliged person) - the organizations, charitable accounts opened to the payer's debtor (other obliged person) - the organizations for introduction (receipt) of foreign free aid in the form of money, including in foreign currency, special accounts opened according to legal acts, the accounts used for implementation of calculations in the form of letters of credit, the single treasurer account and also on accounts on accounting of means republican and local budgets, budgets of state non-budgetary funds, external state loans attracted with the Republic of Belarus, Council of Ministers of the Republic of Belarus, the other budgetary and public funds open for republican state bodies, local executive and administrative organs, state-financed and other organizations.".

14. To add Item 6 of article 59 after the word "realization" with the words "or other use".

15. The first offer of part one of Item 12 of Article 60 to add with the words "through personal account of the payer".

16. In Article 61:

state Item 7-1 in the following edition:

"7-1. If as a result of execution by bank of the decision of tax authority on tax collection, charges (duties), penalty fee for the account of means of debtor of the payer (other obliged person) - the organizations the collected amount of receivables exceeds the amount of receivables of this debtor to the payer (other obliged person) - the organizations (further - receivables amount), then this cash amount is subject to return to the payer's debtor (other obliged person) - the organizations if such debtor has no unexecuted tax liabilities or unpaid penalty fee.

In case of identification of the fact of availability at the payer's debtor (other obliged person) - the organizations of the unexecuted tax liability or unpaid penalty fee by tax authority offsetting of the amount of receivables within two working days from the date of identification of such fact is self-constructed.

The tax authority shall report to the payer's debtor (other obliged person) - the organizations about the made offsetting of the amount of receivables on account of execution of the tax liability on tax payment, charges (duties), penalty fee no later than five working days from the date of carrying out such offsetting.

In case of absence at the payer's debtor (other obliged person) - the organizations of the unexecuted tax liability or unpaid penalty fee by tax authority return to the payer's debtor (other obliged person) - the organizations of the amount of receivables no later than two working days from the date of identification of the fact of collection of receivables is made.

Return of money of debtor of the payer (other obliged person) - the organizations is made without charge of percent.

Return of the amount of receivables is made in that currency in which legal acts provide the tax discharge, the collection (duty), penalty fee collected at the expense of means of debtor of the payer (other obliged person) - the organizations.";

the first offer of part one of Item 8 to add with the words "through personal account of the payer".

17. To state the name of Chapter 8 in the following edition:

"CHAPTER 8 TAX ACCOUNTING. TAX DECLARATION (CALCULATION). PERSONAL ACCOUNT OF THE PAYER".

18. To add item 4 of Article 63 with part five of the following content:

"The requirements established by part two of this Item do not extend to payers to whom according to the legislation on economic insolvency (bankruptcy) procedures of economic insolvency (bankruptcy), except for procedures of sanitation are applied.".

19. Add the Code with Article 63-1 of the following content:

"Article 63-1. Personal account of the payer

1. The personal account of the payer placed on the global computer Internet is information resource of the Ministry of Taxes and Tax Collection of the Republic of Belarus which performs its maintaining in the procedure established by it.

The personal account of the payer is used in cases and taking into account the features provided by this Code for obtaining from tax authorities and the direction in tax authorities of electronic documents, documents and (or) information in electronic form which are used by tax authorities in case of realization of the powers in the relations regulated by the tax legislation.

2. Access to personal account of the payer is provided with the help:

personal key of the digital signature which certificate of the corresponding open key is published by republican certification center of the State management system open keys of verification of the digital signature of the Republic of Belarus. The access to personal account of the payer provided by means of personal key of the digital signature which certificate of the corresponding open key is published by other certification centers remains before expiration of such key;

accounting record and password. Access to personal account of the payer by means of the account and the password is provided to physical person and the foreign organization, the rendering service electronically to physical persons in the Republic of Belarus. The procedure for receipt of accounting record and password the specified category of payers is established by the Ministry of Taxes and Tax Collection of the Republic of Belarus.

Access to personal account of the payer is provided to the foreign organization, the rendering service electronically to physical persons in the Republic of Belarus, from the date of its registration in tax authority and remains within six months after its removal from accounting in tax authority.

3. Authentic electronic documents, and also the documents and (or) information in electronic form provided through personal account of the payer, access to which is provided by means of the account and the password, are recognized equivalent to the paper documents signed by the sign manual of the representative of the foreign organization, the rendering service electronically to physical persons in the Republic of Belarus, physical person.

4. Authentic electronic documents, and also documents and (or) information in electronic form are placed tax authority in personal account of the payer (in case of its availability), are not handed (do not go) to the payer on paper if other is not stipulated by the legislation.".

20. In Article 64-1:

to add item 4 part one after the word of "document" with the words "through personal account of the payer";

the fourth parts one of Item 6 to exclude the paragraph.

21. In Article 66:

add Item 2 with subitem 2.7 of the following content:

"2.7. the foreign organization, the rendering service electronically to physical persons in the Republic of Belarus, the foreign intermediary in calculations (further - the foreign organization rendering services electronically for physical persons) - in inspectorate of the Ministry of Taxes and Tax Collection of the Republic of Belarus for the city of Minsk.

The application can be submitted on paper by person having powers to represent the foreign organization in the territory of the Republic of Belarus, or is directed by mail by the registered mail, or submitted electronically. If the specified application is submitted electronically, then it shall be signed by the digital signature of person having powers to represent the foreign organization in the territory of the Republic of Belarus.

The foreign intermediary in calculations is subject to registration in tax authority if the physical persons acquiring services electronically in the Republic of Belarus make calculation through the foreign intermediary in calculations for such services rendered to them.";

in part two of Item 3 of the word "and 2.6" shall be replaced with words ", 2.6 and 2.7";

to add part one of Item 6 with the paragraph the fifth the following content:

"in the place of registration about rendering services electronically for physical persons prior to their rendering.".

22. In part three of Item 3 and part three of Item 5 of Article 67 of the word "not living in the Republic of Belarus" shall be replaced with words "living outside the Republic of Belarus".

23. In Article 68:

add Article with Item 2-8 of the following content:

"2-8. Banks, non-bank financial institutions, the processing centers, owners of payment systems on the basis of use of bank payment cards, owners of settlement systems with use of electronic money shall provide based on request to the Ministry of Taxes and Tax Collection of the Republic of Belarus and (or) inspectorate of the Ministry of Taxes and Tax Collection of the Republic of Belarus for the city of Minsk information on the transactions on money transfer performed to the foreign organizations rendering services electronically for physical persons, and operators of telecommunication, Internet service providers - data on rendering services by these foreign organizations electronically.";

state Item 3 in the following edition:

"3. The state bodies and the state organizations authorized on issue of special permissions (licenses) for implementation of the licensed types of activity shall report about issue (suspension, renewal, prolongation of effective period of special permission (license), cancellation of special permission (license) according to the decision of the licensing body) the corresponding special permission (license) in tax authority in the place of registration of the payer (other obliged person) in five-day time from the date of his (her) issue (suspension, renewal, prolongation of effective period of special permission (license), cancellation of special permission (license) according to the decision of the licensing body).".

24. To add subitem 2.2 of Item 2 of Article 69 with the paragraph the seventh the following content:

"checks by the recovered checked subject of the documents of accounting, tax accounting and (or) other documents connected with the taxation, provided to tax authority during the term determined by part two of Item 2 of Article of 81 of this Code;".

25. To state Item 3 of Article 70 in the following edition:

"3. When conducting cameral check of the payer (other obliged person) the tax authority has the right to receive from the payer (other obliged person) other documents and additional data, explanations on calculation and tax payment, charges (duties).

When conducting cameral check of the foreign organization, the rendering service electronically for physical persons, the tax authority has the right to request from it for check information, confirmatory that the place of rendering of services the territory of the Republic of Belarus, the amount of revenue received from rendering services electronically and also other information relating to rendering such services electronically is recognized.".

26. The fifth Item 5 of Article 78-3 to add part with the second offer of the following content: "The consumer price index is applied only when comparing daily average revenues (income) of the servicing objects which functioning has exclusively seasonal nature.".

27. In Item 1 of Article 79:

the paragraph one to state in the following edition:

"1. The tax secret is been available in the bodies specified in paragraphs the fourth or seventh Articles 4 of this Code, any information about payers (other obliged persons), except for the information provided to the payer (other obliged person) concerning themselves and also data:";

add Item with subitems 1.9 and 1.10 of the following content:

"1.9. the tax invoices (the automated information system "Accounting of Invoices") provided to participants of electronic interaction within software and hardware complex of accounting;

1.10. about registration as resident of the free economic zone, the special tourist and recreational park "August Channel", the Park of high technologies, the Chinese-Belarusian industrial park "Industrial Park "Great Stone".

28. In Item 1 of Article 82:

to add subitem 1.9-1 after the word of "document" with the words "through personal account of the payer";

in paragraphs second and third subitem 1.16 of the word "not living in the Republic of Belarus" shall be replaced with words "living outside the Republic of Belarus".

29. State Article 85 in the following edition:

"Article 85. Right to appeal

Each person has the right to appeal decisions of tax authorities, including the requirement (instruction) about elimination of violations, actions (failure to act) of their officials if such person believes that such decisions or actions (failure to act) violate its rights and (or) legitimate interests.".

30. State Article 87 in the following edition:

"Article 87. Procedure and submission due dates of the claim in higher tax authority or to the higher official of tax authority

1. The claim to the solution of inspectorate of the Ministry of Taxes and Tax Collection of the Republic of Belarus for the area, the city, area in the city can be submitted to inspectorate of the Ministry of Taxes and Tax Collection of the Republic of Belarus for area, the city of Minsk (on territoriality) within thirty calendar days from the date of its removal.

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