PRESIDENTIAL DECREE OF THE REPUBLIC OF BELARUS

of February 7, 2006 No. 71

About measures for ensuring timely payment of the income tax from physical persons and separate insurance premiums

For the purpose of protection of economic interests of the state and ensuring timely payment of the income tax from physical persons, compulsory insurance premiums, fees on professional pension insurance in the budget of state non-budgetary fund of social protection of the population of the Republic of Belarus (further - the budget of fund) and insurance premiums on compulsory insurance from labor accidents and occupational diseases:

1. Determine that:

1.1. No. 411 is excluded according to the Presidential decree of the Republic of Belarus of 31.10.2019

1.2. by provision by bank to the legal entity, the individual entrepreneur of the credit for salary payment the credit amount joins the amounts of compulsory insurance premiums, fees specified in the statement for loan granting on professional pension insurance in the budget of fund, insurance premiums for compulsory insurance from labor accidents and occupational diseases and the income tax amount from physical persons estimated from the amount of this salary;

1.3. the bank issues to legal entities (except for the organizations financed from the budget through head departments of the Ministry of Finance for areas and Minsk), to individual entrepreneurs or lists from their accounts money for compensation in calculation in month in case of simultaneous representation of payment instructions to bank on transfer of the income tax and compulsory insurance premiums, fees to professional pension insurance in the budget of fund, except the cases provided by legal acts or certificates that obligations on the specified payments are fulfilled or term of their execution did not come;

1.4. No. 254 is excluded according to the Presidential decree RB of 17.06.2011

1.5. non-presentation, untimely submission and (or) submission of the false information provided in subitem 1.1 of this Item - attract imposing of penalty on officials of operators of mail service, their separate divisions and banks in the amount up to five basic sizes;

1.6. provision by bank to the legal entity, the individual entrepreneur of the credit with violation of the requirements stated in subitem 1.2 of this Item and also issue or transfer from their accounts of money for compensation in calculation in month with violation of the requirements containing in subitem 1.3 of this Item; making by bank of the transaction provided in subitem part one

1.4 this Item, in the absence of the corresponding reference of tax authority or in case of its availability, but on the amount exceeding specified in this reference - attract imposing of penalty on officials of bank in the amount up to five basic sizes.

Administrative punishments for the offenses provided in part one of this subitem can be imposed no later than one year from the date of their making;

1.7. submission by legal entities, individual entrepreneurs to bank of certificates of obligation fulfillment on transfer of the amounts of insurance premiums with indication of in them unreliable information - attracts imposing of penalty on officials of legal entities or individual entrepreneurs in the amount up to ten basic sizes.

2. Grant the right:

2.1. constitute protocols on the administrative offenses provided:

subitem 1.5 of Item 1 of this Decree, - to authorized officers of bodies of the State Control Committee and tax authorities;

subitem 1.6 of Item 1 of this Decree, - to authorized officers of bodies of the State Control Committee, Social Security Fund of the population of the Ministry of Labour and Social Protection, tax authorities;

subitem 1.7 of Item 1 of this Decree, - to authorized officers of bodies of the State Control Committee and Social Security Fund of the population of the Ministry of Labour and Social Protection;

2.2. consider cases on the administrative offenses provided:

subitems 1.5 and 1.6 of Item 1 of this Decree, - to bodies of the State Control Committee and tax authorities;

subitems 1.6 and 1.7 of Item 1 of this Decree, - to district (city) courts (judges);

subitem 1.7 of Item 1 of this Decree, - to bodies of the State Control Committee.

3. Recognize invalid:

The decree of the President of the Republic of Belarus of August 6, 2002 No. 19 "About some measures for ensuring timely payment of the income tax and compulsory insurance premiums in Social Security Fund of the population of the Ministry of Labour and Social Protection" (The national register of legal acts of the Republic of Belarus, 2002, No. 89, 1/3920);

subitem 4.14 of item 4 of the Decree of the President of the Republic of Belarus of July 30, 2003 No. 18 "About compulsory insurance from labor accidents and occupational diseases" (The national register of legal acts of the Republic of Belarus, 2003, No. 86, 1/4817);

subitem 1.6 of Item 1 of the Decree of the President of the Republic of Belarus of November 12, 2003 No. 22 "About modification and amendments in some decrees of the President of the Republic of Belarus and recognition voided Item 6 of the Decree of the President of the Republic of Belarus of May 3, 1997 No. 12 and other decrees of the President of the Republic of Belarus" (The national register of legal acts of the Republic of Belarus, 2003, No. 127, 1/5084).

4. In three-months time to provide to Council of Ministers of the Republic of Belarus and National Bank reduction of acts of the legislation in compliance with this Decree and to take other measures for its realization.

5. This Decree becomes effective in three months after its official publication, except for item 4 and this Item which are becoming effective from the date of signing of the Decree.

Subitems 1.5-1.7 of Item 1 of this Decree are effective before entry into force of the laws on modification and (or) amendments in the Code of the Republic of Belarus about administrative offenses of April 21, 2003 and (or) the Procedural and executive code of the Republic of Belarus about administrative offenses of December 20, 2006.

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