of April 19, 2019 No. 20
About ensuring execution of the tax liability and (or) payment of the penalty fee and documents applied by customs authorities
Based on Item 6 of Article 54, 64, parts two of Item 3 of article 84 of the Tax Code of the Republic of Belarus and subitem 10.7 of Item 10 of the Regulations on the State Customs Committee of the Republic of Belarus approved by the Presidential decree of the Republic of Belarus of April 21, 2008 No. 228, the State Customs Committee of the Republic of Belarus DECIDES: parts two of Item 10 of Article
1. Determine that application by the customs authority performing collection of customs duties, taxes, methods of ensuring execution of the tax liability and (or) payment of the penalty fee specified in subitems 1.4-1.6 of Item 1 of article 54 of the Tax Code of the Republic of Belarus is performed concerning the unexecuted tax liability and (or) unpaid penalty fee during action of such methods, determined taking into account requirements of Item 3 of article 54 of the Tax Code of the Republic of Belarus.
form of the certificate of accounts receivable availability at the taxpayer, charges (duties) according to appendix 1;
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