RESOLUTION OF THE MINISTRY OF TAXES AND TAX COLLECTION OF THE REPUBLIC OF BELARUS

of September 16, 2016 No. 27

About internal control in the field of the organization of gamblings and the field of tax consultation

Based on paragraph two of part two of article 16 of the Law of the Republic of Belarus of June 30, 2014 "About measures for prevention of legalization of income gained in the criminal way of financing of terrorist activities and financing of distribution of weapons of mass destruction" the Ministry of Taxes and Tax Collection of the Republic of Belarus DECIDES: No. 165-Z

1. Approve:

The instruction about requirements to rules of the internal control exercised by organizers of gamblings (is attached);

The instruction about requirements to rules of the internal control exercised by tax consultants (is attached).

2. Declare invalid the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of December 31, 2014 No. 44 "About approval of Standard rules of the internal control exercised by organizers of gamblings and recognition No. 8 which voided resolutions of the Ministry of Taxes and Tax Collection of the Republic of Belarus of February 29, 2012" (The national legal Internet portal of the Republic of Belarus, 19.02. 2015, 8/29625).

3. This resolution becomes effective after its official publication.

Approved by the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of September 16, 2016 No. 27

The instruction about requirements to rules of the internal control exercised by organizers of gamblings

Chapter 1. General provisions

1. This Instruction establishes requirements to rules of the internal control exercised by organizers of gamblings for the purpose of prevention and identification of the financial transactions connected with legalization of income gained in the criminal way, financing of terrorist activities, financing of distribution of weapons of mass destruction when implementing activities in the field of gaming.

2. In this Instruction terms are used in the values established:

The law of the Republic of Belarus "About measures for prevention of legalization of income gained in the criminal way, financings of terrorist activities and financing of distribution of weapons of mass destruction";

The regulations on implementation of activities in the field of gaming approved by the Presidential decree of the Republic of Belarus of January 10, 2005 No. 9;

Regulations on procedure for functioning of the special computer cash system providing control of turnovers in the field of gaming, and the monitoring center in the field of gaming for its servicing, with the approved resolution of Council of Ministers of the Republic of Belarus of December 29, 2011 to No. 1762;

The regulations on activities procedure in the field of gaming on content of virtual gambling institution approved by the resolution of Council of Ministers of the Republic of Belarus of March 1, 2019 No. 139.

In this Instruction also following terms and their determinations are used:

the questionnaire – data set, the gamblings collected by the organizer concerning the client during identification, verifications and updates (updating) containing the information about the client, its activities determined by part four of article 8 of the Law of the Republic of Belarus "About measures for prevention of legalization of income gained in the criminal way, financings of terrorist activities and financing of distribution of weapons of mass destruction", by Chapter 4 of this Instruction and rules of internal control of the organizer of gamblings;

the analyzed period – the interval of time constituting one calendar month for which the organizer of gamblings analyzes financial transactions of the client during the subsequent monitoring and control;

the responsible official – person responsible for accomplishment of rules of internal control;

suspicious financial transaction – financial transaction concerning which the organizer of gamblings had suspicions that it is performed for the purpose of legalization of income gained in the criminal way, financings of terrorist activities and financing of distribution of weapons of mass destruction before acceptance by the organizer of gamblings of the decision on reference its (not reference) to the financial transaction which is subject to special control.

3. Rules of internal control are determined by the organizer of gamblings taking into account features of the licensed type of activity in the field of gaming on the basis:

The law of the Republic of Belarus "About measures for prevention of legalization of income gained in the criminal way, financings of terrorist activities and financing of distribution of weapons of mass destruction";

resolutions of Council of Ministers of the Republic of Belarus of December 24, 2014 No. 1249 "About establishment of general requirements to rules of internal control";

Regulations on procedure for application of the measures connected with freezing of means and (or) blocking of financial transactions of persons involved in terrorist activities, the Council of Ministers of the Republic of Belarus approved by the resolution of September 16, 2016 No. 735;

this Instruction.

4. The rule of internal control shall be numbered, strung together and ratified the head of the organizer of gamblings.

Rules of internal control affirm the head of the organizer of gamblings.

Approval of gamblings of Rules by the head of the organizer is drawn up by signature stamp of approval in which are specified:

"I APPROVE" the word (capital letters);

the name of position of the head of the organizer of gamblings (including the abbreviated name of the organizer of gamblings);

sign manual of the head of the organizer of gamblings and its disaggregation;

approval date.

Chapter 2. Requirements to the organization of internal control system in the field of prevention of legalization of income gained in the criminal way, financings of terrorist activities and financing of distribution of weapons of mass destruction

5. The internal control system of organizers of gamblings in the field of prevention of legalization of income gained in the criminal way, financings of terrorist activities and financing of distribution of weapons of mass destruction (further - POD/FT) will be organized in each gambling institution, virtual gambling institution within:

internal control systems of organizers of gamblings;

recommendations about risk management, income gained in the criminal way, the financing of terrorist activities and financing of distribution of weapons of mass destruction connected with legalization (further - the risks connected with OD/FT).

The internal control system in the field of POD/FT shall provide non-admission of intentional or involuntary involvement of organizers of gamblings in process of legalization of income gained in the criminal way, financings of terrorist activities and financing of distribution of weapons of mass destruction.

6. The basic principle of the organization of internal control system in the field of POD/FT is participation of workers of the organizer of gamblings within their job responsibilities in:

identifications, verification of clients, updating (updating) of data on them;

questioning of clients;

identification of suspicious financial transactions, the financial transactions which are subject to special control;

evaluating the risks connected with OD/FT including before implementation of new services, change of essential conditions or methods of rendering services, implementation of new technologies for implementation of financial transactions.

7. The purposes of the organization of internal control system in the field of POD/FT are:

risk minimization, connected with OD/FT;

prevention of involvement of organizers of gamblings in process of legalization of income gained in the criminal way, financings of terrorist activities and financing of distribution of weapons of mass destruction;

identification, documentary fixation of suspicious financial transactions, the financial transactions which are subject to special control, and timely submission to body of financial monitoring of information and documents (except for information on private life of physical persons), the necessary for accomplishment functions assigned to it, according to the procedure, established by the legislation;

ensuring confidentiality of the fixed information on financial transactions and their participants, and also on the taken measures for identification and prevention of the financial transactions connected with legalization of income gained in the criminal way, financing of terrorist activities and financing of distribution of weapons of mass destruction;

ensuring preparation and transfer by the workers performing financial transactions, to responsible officials of messages on the financial transactions which are subject to special control and suspicious financial transactions;

storage of data and documents (their copies or images created by scanning or the photographic images or video images (further – images) received as a result of identification of the clients received and constituted in case of application of expanded measures of internal control, and also other data and documents, obtaining (creation) of which is stipulated by the legislation and (or) rules of internal control, or the copies or images replacing them according to the paragraph the fourteenth parts one of article 6 of the Law of the Republic of Belarus "About measures for prevention of legalization of the income received in the criminal way, financings of terrorist activities and financing of distribution of weapons of mass destruction".

Chapter 3. Requirements to risk management, connected with OD/FT. Procedure for application of measures of internal control taking into account the revealed risks

8. The main objective of risk management, connected with OD/FT, classification of such risks by degrees for concentration of the attention on clients, the financial transactions, services subject to high risk connected with OD/FT is.

For the purpose of risk management, connected with OD/FT, organizers of gamblings:

develop and realize procedures of risk management, connected with OD/FT;

carry out self-assessment of involvement into carrying out the suspicious transactions connected with legalization of income gained in the criminal way, financing of terrorist activities, distribution or financing of distribution of weapons of mass destruction (further - self-assessment of involvement into carrying out suspicious transactions).

To procedures of risk management, connected with OD/FT, belong:

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