of April 30, 2019 No. 24
About methods and methods of conducting checks by tax authorities and establishment of document forms
Based on part two of Item 1 of Article 71, of Item 5 of article 107 of the Tax Code of the Republic of Belarus and subitem 6.20-1 of Item 6 of the Regulations on the Ministry of Taxes and Tax Collection of the Republic of Belarus approved by the resolution of Council of Ministers of the Republic of Belarus of October 31, 2001 No. 1592, the Ministry of Taxes and Tax Collection of the Republic of Belarus DECIDES:
1. Determine that:
1.1. the choice of methods and methods of conducting check is performed checking independently within competence and powers of tax authorities, nature of activities of the checked subject and the list of the questions which are subject to check;
1.2. methods and methods of conducting checks are understood as the control (checking) actions, actions, acceptances which are carried out (used) checking during check for the purpose of studying of the questions which are subject to check.
For the purposes of this resolution terms and their determinations in the values established in the Presidential decree of the Republic of Belarus of October 16, 2009 No. 510 "About enhancement of control (supervising) activities in the Republic of Belarus" and the Tax code of the Republic of Belarus are used;
1.3. when conducting checks by tax authorities methods of documentary, actual, continuous and (or) selective check, and also calculation method of check, observation are used by time method;
1.4. are performed by method of documentary check:
1.4.1. studying acting at the checked subject of system of intraeconomic accounting and control;
1.4.2. comparison of data of accounting and (or) tax accounting to data of the reporting, tax declarations (calculations), this accounting, reporting and tax declarations (calculations) to the relevant planned data (estimate, balance of the income and expenses, etc.);
1.4.3. establishment of reality of making of documentary drawn up economic activities, and also the actual circumstances of their making;
1.4.4. studying of information and documents, including in electronic form, concerning questions of check, received from state bodies, other organizations (including banks and the non-bank credit and financial organizations, competent authorities of foreign states) and the physical persons having information and (or) documents relating to activities of the checked subject on the transactions and calculations which are carried out with the checked subject or with the third parties;
1.4.5. research of separate documents, including:
studying of source accounting and settlement documents for the purpose of determination of their authenticity, compliance to the established requirements, reliability of reflection of economic activities;
comparison of quantity characteristics of the interconnected details of the same document, establishment of arithmetic correctness of the calculations and results containing in them for the purpose of establishment of obviously incorrect calculations, dopisk of strokes and figures in the document;
establishment of compliance of the concluded bargains reflected in documents of economic activities, to requirements of the legislation for form, content and execution;
1.4.6. research of the documents reflecting one economic activity including:
correlation of records, documents and actual data on one transactions with records, documents and actual data on the related other transactions of the checked subject and (or) with records, documents and the actual data obtained from his partners or the third parties;
comparison of the documents directly or indirectly displaying the checked economic activity;
checking of the data which are available for the checked subject of bank statements according to the current (settlement) and other accounts with authentic records according to these bank accounts, and also acquaintance with the documents which formed the basis for production of such records;
1.4.7. research of the documents displaying uniform economic activities including:
verification of quantitative information on movement of uniform inventory items for the checked period, comparison of data of accounting and (or) tax accounting to source accounting documents and data of operational accounting;
the chronological analysis of movement of inventory items by dates of making of economic activities;
the comparative analysis identical according to the document form, displaying similar transactions;
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
Database include more 38000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
If you cannot find the required document, or you do not know where to begin, go to Help section.
In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.
You also may open the section Frequently asked questions. This section provides answers to questions set by users.