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The document ceased to be valid since  January 1, 2019 according to the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of November 30, 2018 No. 27

RESOLUTION OF THE MINISTRY OF TAXES AND TAX COLLECTION OF THE REPUBLIC OF BELARUS

of November 30, 2017 No. 24

About some questions of the reporting on results of work of inspections of the Ministry of Taxes and Tax Collection of the Republic of Belarus

(as amended of the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of 12.01.2018 No. 7)

Based on subitem 5.6 of Item 5 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 "Questions of the Ministry of Taxes and Tax Collection of the Republic of Belarus", the Ministry of Taxes and Tax Collection of the Republic of Belarus DECIDES:

1. Establish:

1.1. the list of forms of the reporting on results of work of inspections of the Ministry of Taxes and Tax Collection of the Republic of Belarus according to appendix 1;

1.2. forms of the reporting on results of work of inspections of the Ministry of Taxes and Tax Collection of the Republic of Belarus:

1.2.1. the report "About results of work of inspection of the Ministry of Taxes and Tax Collection on control of compliance with law, including on types performed by tax authorities and results of cameral control" according to appendix 2;

1.2.2. the report "About application of measures of responsibility for violations of the law" according to appendix 3;

1.2.3. the report "About results of work of inspection of the Ministry of Taxes and Tax Collection on control of compliance with law by physical persons" according to appendix 4;

1.2.4. the report "Information on legal cases with participation of inspection of the Ministry of Taxes and Tax Collection" according to appendix 5;

1.2.5. the report of "Data on results of operational control actions" according to appendix 6;

1.2.6. the report of "Data on reclamation of declarations on the income and property at separate categories of citizens" according to appendix 7.

2. Approve the enclosed Instruction about procedure for representation and reporting preparation about results of work of inspections of the Ministry of Taxes and Tax Collection of the Republic of Belarus.

3. Declare invalid the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of November 30, 2016 No. 29 "About some questions of the reporting on results of work of inspections of the Ministry of Taxes and Tax Collection of the Republic of Belarus" (The national legal Internet portal of the Republic of Belarus, 11.02. 2017, 8/31508).

4. This resolution becomes effective since January 1, 2018.

Minister

S.E.Nalivayko

Appendix 1

to the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of November 30, 2017 No. 24

List of forms of the reporting on results of work of inspections of the Ministry of Taxes and Tax Collection of the Republic of Belarus

1. The report "About results of work of inspection of the Ministry of Taxes and Tax Collection on control of compliance with law, including on types performed by tax authorities and results of cameral control".

2. The report "About application of measures of responsibility for violations of the law".

3. The report "About results of work of inspection of the Ministry of Taxes and Tax Collection on control of compliance with law by physical persons".

4. Report "Information on legal cases with participation of inspection of the Ministry of Taxes and Tax Collection".

5. Report of "Data on results of operational control actions".

6. Report of "Data on reclamation of declarations on income and property at separate categories of citizens".

 

Appendix 2

to the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of November 30, 2017 No. 24

                                                                                         DEPARTMENTAL REPORTING

                                                                                    IT IS REPRESENTED IN ELECTRONIC FORM

The report on results of work of inspection of the Ministry of Taxes and Tax Collection * on control of compliance with law, including by types performed by tax authorities and results of cameral control
for _______________ 20 __.

 

Who represents the reporting

To whom the reporting is submitted

Representation term

 

Frequency of representation

Inspections of the Ministry of Taxes and Tax Collection * on areas, the cities and areas in the cities

Inspections of the Ministry of Taxes and Tax Collection * on areas and Minsk

Part 1 – monthly, no later than the 7th following for reporting
Part 2 – quarterly, no later than the 7th following reporting quarter

 

Part 1 – monthly
Part 2 – quarter

Inspections of the Ministry of Taxes and Tax Collection * on areas and
 to Minsk

MINISTRY OF TAXES AND TAX COLLECTION *

Part 1 – monthly, no later than the 9th following for reporting
Part 2 – quarterly, no later than the 9th following reporting quarter

 

 

 

Inspection of the Ministry of Taxes and Tax Collection * on _______________________________________________________________________________________________________________________________________

(the name of area, city, area, area in the city)

 

Part 1. Results of work of inspection of the Ministry of Taxes and Tax Collection * on control of compliance with law by types performed by tax authorities

 

Types: checks, payers

Code of line

Quantity performed, piece.

The number of checks as a result of which violations, piece are established.

The number of the checked payers, piece.

The number of the checked payers at whom violations, piece are established.

Remaining balance of the outstanding amounts for the beginning of year

It is additionally accrued imposed) payments

in total

from them

in total

from them

taxes

penalties

taxes

penalties

1

2

3

4

5

6

7

8

9

10

11

12

1. Checks of payers, decisions (resolutions) on which are passed by tax authorities (without being in process of liquidation (the activities termination) at the time of purpose of check) , – ALL (163 + 115 + 160),
including (75a + 75b + 75c):

175

 

 

 

 

 

 

 

 

 

 

1.1. cameral

75a

 

 

 

 

 

 

 

 

 

 

1.2. selective

75b

 

 

 

 

 

 

 

 

 

 

1.3. unplanned,
including (75d + 75f):

75c

 

 

 

 

 

 

 

 

 

 

1.3.1. exit

75d

 

 

 

 

 

 

 

 

 

 

1.3. 2.tematicheskiye operational

75f

 

 

 

 

 

 

 

 

 

 

2. organizations,
including (63a + 63b + 63c):

163

 

 

 

 

 

 

 

 

 

 

2.1. cameral,
including by results of cameral control

63a

 

 

 

 

 

 

 

 

 

 

2.1.1. procedure for filling of tax declarations (calculations)

3a1

 

 

 

 

 

 

 

 

 

 

2.1.2. carried out by means of the automated information system "Accounting of Invoices" (further – AIS "Accounting of invoices)

3a2

 

 

 

 

 

 

 

 

 

 

2.1.3. carried out by means of other documents and information resources

3a3

 

 

 

 

 

 

 

 

 

 

2.2. selective

63b

 

 

 

 

 

 

 

 

 

 

2.3. unplanned,
including (63d + 63f):

63c

 

 

 

 

 

 

 

 

 

 

2.3.1. exit

63d

 

 

 

 

 

 

 

 

 

 

2.3. 2. thematic operational

63f

 

 

 

 

 

 

 

 

 

 

2.4. For information only: the inspections which are carried out according to article 301 of the Tax Code of the Republic of Belarus

16A

 

 

 

 

X

X

X

 

 

 

2.5. For information only: subjects of small and medium business

165

 

 

 

 

 

 

 

 

 

 

3. individual entrepreneurs,
including (15a + 15b + 15c +):

115

 

 

 

 

 

 

 

 

 

 

3.1. cameral,
including by results of cameral control

15a

 

 

 

 

 

 

 

 

 

 

3.1.1. procedure for filling of tax declarations (calculations)

5a1

 

 

 

 

 

 

 

 

 

 

3.1.2. carried out by means of AIS "Accounting of Invoices"

5a2

 

 

 

 

 

 

 

 

 

 

3.1.3. carried out by means of other documents and information resources

5a3

 

 

 

 

 

 

 

 

 

 

3.2. selective

15b

 

 

 

 

 

 

 

 

 

 

3.3. unplanned,
including (15d + 15f):

15c

 

 

 

 

 

 

 

 

 

 

3.3.1. exit

15d

 

 

 

 

 

 

 

 

 

 

3.3.2. thematic operational

15f

 

 

 

 

 

 

 

 

 

 

3.4. For information only: individual entrepreneurs are payers of the single tax from individual entrepreneurs and other physical persons

116

 

 

 

 

 

 

 

 

 

 

4. physical persons,
including (60a + 60b + 60c):

160

 

 

 

 

 

 

 

 

 

 

4.1. cameral

60a

 

 

 

 

 

 

 

 

 

 

4.2. selective

60b

 

 

 

 

 

 

 

 

 

 

4.3. unplanned,
including (60d + 60f):

60c

 

 

 

 

 

 

 

 

 

 

4.3.1. exit

60d

 

 

 

 

 

 

 

 

 

 

4.3.2. thematic operational

60f

 

 

 

 

 

 

 

 

 

 

4a. For information only: officials of legal entities

14B

X

X

X

X

 

X

 

 

X

 

4b. For information only: the physical persons involved according to employment and (or) civil contracts

14B

X

X

X

X

 

X

 

 

X

 

5. Besides, the subjects of managing which are at the time of purpose of check in process of liquidation (the activities termination), decisions (resolutions) on which are passed by tax authorities (181 + 182 + 183),
including (80a + 80b + 80c):

180

 

 

 

 

 

 

 

 

 

 

5.1. cameral

80a

 

 

 

 

 

 

 

 

 

 

5.2. selective

80b

 

 

 

 

 

 

 

 

 

 

5.3. unplanned,
including (80d + 80f):

80c

 

 

 

 

 

 

 

 

 

 

5.3.1. exit

80d

 

 

 

 

 

 

 

 

 

 

5.3.2. thematic operational

80f

 

 

 

 

 

 

 

 

 

 

6. organizations,
including (81a + 81b + 81c):

181

 

 

 

 

 

 

 

 

 

 

6.1. cameral,
including by results of cameral control

81a

 

 

 

 

 

 

 

 

 

 

6.1.1. procedure for filling of tax declarations (calculations)

8a1

 

 

 

 

 

 

 

 

 

 

6.1.2. carried out by means of AIS "Accounting of Invoices"

8a2

 

 

 

 

 

 

 

 

 

 

6.1.3. carried out by means of other documents and information resources

8a3

 

 

 

 

 

 

 

 

 

 

6.2. selective

81b

 

 

 

 

 

 

 

 

 

 

6.3. unplanned,
including (81d + 81f):

81c

 

 

 

 

 

 

 

 

 

 

6.3.1. exit

81d

 

 

 

 

 

 

 

 

 

 

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