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RESOLUTION OF COUNCIL OF MINISTERS OF THE REPUBLIC OF BELARUS

of July 4, 2017 No. 500

About some questions of rendering by auditors of services in independent assessment of activities of legal entities (individual entrepreneurs) in case of their liquidation (the activities termination)

According to Item 3 of the Decree of the President of the Republic of Belarus of February 28, 2017 "About change of the Decree of the President of the Republic of Belarus" the Council of Ministers of the Republic of Belarus DECIDES: No. 2

1. Approve the enclosed Regulations on procedure for rendering by auditing organizations, the auditors performing activities as individual entrepreneurs, services in independent assessment of activities of legal entities (individual entrepreneurs) in case of their liquidation (the activities termination).

2. Tax, customs authorities and the Belarusian republican unitary insurance enterprise Belgosstrakh (its separate division) after receipt of audit opinion and the report by results of rendering services in independent assessment of activities of legal entities (individual entrepreneurs) in case of their liquidation (the activities termination) according to part one of subitem 3.1 of Item 3 of the Regulations on liquidation (the activities termination) of subjects of the managing approved by the Decree of the President of the Republic of Belarus of January 16, 2009 No. 1 "About state registration and liquidation (the activities termination) of subjects of managing" (The national register of legal acts of the Republic of Belarus, 2009, No. 17, 1/10418) (further - services in independent assessment), perform on the questions and (or) the periods specified in Item 5 of the Regulations on procedure for rendering by auditing organizations, auditors performing activities as individual entrepreneurs, services in independent assessment of activities of legal entities (individual entrepreneurs) in case of their liquidation (the activities termination), approved by this resolution (further - the Provision) on which by auditing organization, the auditor performing activities as the individual entrepreneur (further - the auditor - the individual entrepreneur), it is performed, in the cases established by the customs legislation of the Eurasian Economic Union and also if:

Belgosstrakh (its separate division) is available for tax, customs authority or the Belarusian republican unitary insurance enterprise information which is not corresponding to the data which are in audit opinion and (or) the report by results of rendering services in independent assessment which can exert impact on execution by the checked legal entity (individual entrepreneur) of obligations to the budget, including the state trust budget funds, and on compulsory insurance from labor accidents and occupational diseases;

in audit opinion and (or) the report by results of rendering services in independent assessment the revealed violations are specified and within 30 working days from the date of submission in the procedure established by the legislation to registering body of the petition for dissolution (the termination of activities of the individual entrepreneur) these violations are not eliminated and corresponding changes are not made to accounting (financial) records, accounting of business activity, the accounting of the income and expenses applied in case of simplified taxation system and (or) tax declarations (calculations);

the audit opinion and (or) the report by results of rendering services in independent assessment contains information on making by the checked legal entity (individual entrepreneur) of transactions with the commercial organizations and individual entrepreneurs included in the register of the commercial organizations and individual entrepreneurs with the increased risk of making of offenses in the economic sphere;

services in independent assessment are rendered by auditing organization, the auditor - the individual entrepreneur, not conforming to the requirements established in the Provision Item 2 part one.

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