of January 9, 2017 No. 16-Z
About modification and amendments in some laws of the Republic of Belarus concerning declaring of the income and property
Accepted by the House of Representatives on December 13, 2016
Approved by Council of the Republic on December 21, 2016
Article 1. Bring in the Law of the Republic of Belarus of January 4, 2003 "About declaring by physical persons of the income and property" in edition of the Law of the Republic of Belarus of December 3, 2009 (The national register of legal acts of the Republic of Belarus, 2003, No. 8, 2/923; 2009, No. 300, 2/1616; 2011, No. 140, 2/1877; National legal Internet portal of the Republic of Belarus, 10.01. 2014, 2/2099; 09:01. 2015, 2/2226) of change and amendments, having been reworded as follows it:
About declaring by physical persons of the income and property upon the demand of tax authorities
This Law determines legal and organizational basis of declaring by citizens of the Republic of Belarus, and also the foreign citizens and persons without citizenship who are constantly living in the Republic of Belarus (further if other is not established, - physical persons), the income and property upon the demand of tax authorities and is aimed at providing protection of economic interests of the state, detection of the income of the physical persons hidden from the taxation.
For the purposes of this Law the following main terms and their determinations are applied:
the declared period - the period for which physical person the declaration on the income and property is submitted;
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The document ceased to be valid since January 1, 2022 according to the Law of the Republic of Belarus of December 31, 2021 No. 141-Z