Document from CIS Legislation database © 2003-2017 SojuzPravoInform LLC

RESOLUTION OF COUNCIL OF MINISTERS OF THE REPUBLIC OF BELARUS

of July 11, 2017 No. 516

About control procedure in the sphere of declaring by physical persons of the income and property upon the demand of tax authorities

Based on parts six and the seventh Article 7, 9, parts one of article 11 of the Law of the Republic of Belarus of January 4, 2003 "About declaring by physical persons of the income and property upon the demand of tax authorities" the Council of Ministers of the Republic of Belarus DECIDES: Article parts one

1. Approve the enclosed Regulations on procedure for reclamation by tax authority of the declaration on the income and property, control in the sphere of declaring by physical persons of the income and property upon the demand of tax authorities.

2. This resolution becomes effective since July 15, 2017.

First Deputy Prime Minister of the Republic of Belarus

V. Matyushevsky

Approved by the Resolution of Council of Ministers of the Republic of Belarus of July 11, 2017 No. 516

Regulations on procedure for reclamation by tax authority of the declaration on the income and property, control in the sphere of declaring by physical persons of the income and property upon the demand of tax authorities

1. This Provision determines procedure for reclamation by tax authority of the declaration on the income and property, control in the sphere of declaring by physical persons of the income and property upon the demand of tax authorities.

2. For the purposes of this Provision terms in the values determined in the Law of the Republic of Belarus of January 4, 2003 "About declaring by physical persons of the income and property upon the demand of tax authorities" are used (The national register of legal acts of the Republic of Belarus, 2003, No. 8, 2/923; National legal Internet portal of the Republic of Belarus, 14.01. 2017, 2/2454).

3. The declaration on the income and property is submitted physical persons according to the written requirement of tax authority about submission of the declaration on the income and property (further - the requirement about submission of the declaration) in form according to appendix.

The requirement about submission of the declaration is constituted in writing in duplicate. The first copy of the requirement about submission of the declaration is handed to physical person personally under list or goes by mail the registered mail with the notification on obtaining. The second copy of the requirement about submission of the declaration is stored in the tax authority which requested the declaration on the income and property.

In case of the direction of the requirement about submission of the declaration by mail to the physical person living in the rural settlement, tax authority the declaration form about the income and property at the same time goes.

The requirement about submission of the declaration is subject to logging of accounting of requirements about submission of declarations on the income and property in the form approved by the Ministry of Taxes and Tax Collection.

4. The term of submission of the declaration on the income and property can be transferred according to the decision of the Minister of Taxes and Tax Collection, his deputies, chiefs of inspections of the Ministry of Taxes and Tax Collection, their deputies (further - the head of tax authority) in case of impossibility of submission by physical person of the declaration on the income and property in time, established in part five of article 7 of the Law of the Republic of Belarus "About declaring by physical persons of the income and property upon the demand of tax authorities", because of temporary disability of physical person, stay it outside the Republic of Belarus and (or) other reason. At the same time the term of submission of the declaration on the income and property can be postponed no more than for three months from the date of receipt by physical person of the requirement about its representation.

The physical person in case of impossibility of submission of the declaration on the income and property shall inform before the term of submission of the declaration on the income and property the tax authority which requested the declaration on the income and property, on impossibility of submission of the declaration at the scheduled time with indication of the reasons of its non-presentation and the term determined by calendar date within which the declaration on the income and property will be submitted.

The tax authority within five working days after receipt of such information in writing notifies physical person about the decision on transfer of term of submission of the declaration on the income and property made by the head of tax authority according to part one of this Item.

5. The requirement about submission of the declaration is cancelled:

in the presence in tax authority of information on non receipt by physical person of the requirement about submission of the declaration sent to its address - by production of the corresponding record on the second copy of the requirement about submission of the declaration with the subsequent repeated direction of the requirement about submission of the declaration;

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