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

of January 3, 2019 No. 2

About calculation and tax payment, charges (duties), other payments

(as amended on 15-01-2021)

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, of Item part two 17, of Items 22 and 26 of the Regulations on procedure for the determination, calculation and payment of the rent approved by the Presidential decree of the Republic of Belarus of May 12, 2020 No. 160, of Item 5 of article 107 of the Tax Code of the Republic of Belarus the Ministry of Taxes and Tax Collection of the Republic of Belarus DECIDES:

1. Establish:

1.1. forms of tax declarations (calculations):

on the value added tax (further – the VAT) according to appendix 1;

on the VAT of the foreign organization, the rendering service electronically for physical persons, according to appendix 2;

on excises according to appendix 3;

on the income tax for the Belarusian organizations according to appendix 4;

on the income tax for the foreign organizations according to appendix 4-1;

on tax on the income of the foreign organizations which are not performing activities in the Republic of Belarus through permanent mission (further, unless otherwise specified, – tax on the income), according to appendix 5;

on the income tax from physical persons of the individual entrepreneur (the notary performing notarial activities in notarial bureau, the lawyer performing lawyer activities individually) according to appendix 6;

on the real estate tax of the organizations according to appendix 7;

on the land tax (the rent amounts for the parcels of land) from the organizations according to appendix 8;

on ecological tax for emissions of pollutants in atmospheric air according to appendix 9;

on ecological tax for dumping of sewage into the environment according to appendix 10;

on ecological tax for storage, waste disposal of production according to appendix 11;

on ecological tax for transportation on the territory of the Republic of Belarus bulk distribution lines of oil and (or) oil products en route according to appendix 11-1;

on tax for production (withdrawal) of natural resources according to appendix 12;

on offshore collection according to appendix 13;

on utilization collection according to appendix 14;

on collection from suppliers according to appendix 15;

on tax in case of simplified taxation system according to appendix 16;

on the single tax from individual entrepreneurs and other physical persons according to appendix 17;

on the single tax for producers of agricultural products according to appendix 18;

on tax on gaming according to appendix 20;

on tax on the income from implementation of lottery activities and holding interactive games according to appendix 21;

on vehicle tax from the organizations according to appendix 22;

1.2. forms:

documentation confirming economic justification of the applied price according to appendix 23;

economic case of the applied price according to appendix 24;

purchase ledgers according to appendix 25;

the act on compensation of VAT amounts according to appendix 26;

calculation of the VAT proceeding from tax base and share of VAT amount in case of sales of goods on retail prices according to appendix 27;

calculation of the VAT amount compensated from the budget to diplomatic representations and consular establishments of foreign states according to appendix 28;

calculation of the VAT amount compensated from the budget to representations and bodies of the international organizations and interstate educations according to appendix 29;

the information containing data on turnovers on rendering of services and the estimated VAT amount, which is subject to payment according to appendix 30;

notifications on implementation of activities by the foreign organization in the territory of the Republic of Belarus through permanent mission according to appendix 31;

confirmations about implementation of activities by the foreign organization in the territory of the Republic of Belarus through permanent mission according to appendix 32;

notifications of the payer – the foreign organization according to appendix 33;

notifications on need of submission of the tax declaration (calculation) for tax on the income with changes and amendments according to appendix 34;

data on the area, cadastral cost of the parcel of land provided to the payer according to appendix 35;

notifications on transition to simplified taxation system according to appendix 36;

notifications on refusal of application of simplified taxation system according to appendix 37;

notifications on transition to the single tax for producers of agricultural products according to appendix 38;

notifications on the maximum retail price of filtered cigarettes according to appendix 39;

individual entrepreneurs, the organizations, newly created, including as a result of reorganization in the form of allocation, separation or merge, the accounting period on the value added tax according to appendix 39-1;

the information message about election for branch of the legal entity of the Republic of Belarus of the accounting period on the value added tax according to appendix 39-2;

data on the rent amounts accepted from citizens for the parcels of land which are in state-owned property according to appendix 39-3;

notifications on decision making on payment of the VAT according to appendix 39-4.

2. Determine that:

2.1. calculation of the VAT proceeding from tax base and share of VAT amount in case of sales of goods on retail prices in form according to appendix 27 is filled without the accruing result for every month. At the same time are specified in this appendix:

in column 1 in case of determination of VAT amounts on each shop and (or) Item of public catering - the name of such shop and (or) Item of public catering. In case of determination of VAT amount in general on all shops and (or) Items of public catering column 1 is not filled in;

in column 2 - VAT amount on the goods (in public catering - products) which are available in remaining balance for the beginning of month;

in column 3 - VAT amount on the goods which arrived in month, on the goods returned by buyers, and also the VAT amount falling on the amount of revaluation (writedown) of goods, on the amount of change in value of goods (exception of separate goods of total cost of goods, increase or reduction of cost of goods);

in column 4 - the VAT amount determined by summing of indicators of columns 2 and 3;

in column 5 - the cost of goods (products) on the realized goods;

in column 6 - the cost of the goods (products) which are available in remaining balance for the end of month;

in column 7 - the cost of goods (products) determined by summing of indicators of columns 5 and 6;

in column 8 - settlement VAT rate. The payer has the right to allocate this rate in documents upon the demand of buyers;

in column 9 - the VAT amount falling on the cost of the goods (products) which are available in remaining balance for the end of month. These columns 9 are transferred to the column 2 calculations of the next month;

in column 10 - the VAT amount estimated on sales of goods on retail prices.

In calculation of the VAT proceeding from tax base and share of the VAT in case of sales of goods on retail prices, indicators are reflected in Belarusian rubles with accuracy of two signs after comma;

2.2. diplomatic representations and consular establishments of foreign states for compensation of the VAT according to article 142 of the Tax Code of the Republic of Belarus represent to tax authority in the place of registration of diplomatic representation or consular establishment calculation of the VAT amount compensated from the budget to diplomatic representations and consular establishments of foreign states for form according to appendix 28 with breakdown on every month.

Representations and bodies of the international organizations and interstate educations for compensation of the VAT according to article 143 of the Tax Code of the Republic of Belarus represent to tax authority in the place of registration of representation or body of the international organization or interstate education calculation of the VAT amount compensated from the budget to representations and bodies of the international organizations and interstate educations for form according to appendix 29 with breakdown on every month.

In calculation of the VAT amount compensated from the budget to diplomatic representations and consular establishments of foreign states and in calculation of the VAT amount compensated from the budget to representations and bodies of the international organizations and interstate educations, indicators are reflected in Belarusian rubles with accuracy of two signs after comma;

2.3. information containing data on turnovers on rendering of services and the estimated VAT amount which is subject to payment on form according to appendix 30 is filled in with the foreign organizations rendering services electronically for physical persons, specified in subitem 2.12 of Item 2 of article 13 of the Tax Code of the Republic of Belarus taking into account requirements of Items 2, of 5, of subitem 8.1 of Item 8, of Items 32-34 of the Instruction on procedure for filling of tax declarations (calculations) for taxes (charges), the purchase ledger approved by this resolution and are confirmed by electronic submission of graphical image of the data constituted in form according to appendix 30 on paper in the PDF format. At the same time data on paper shall be signed with own hand by the head of the organization or person authorized by it. In case of submission of data the digital signature is not required.

3. Approve:

The instruction about procedure for filling of tax declarations (calculations) for taxes (charges), purchase ledgers (is attached);

The instruction about procedure for representation of confirmation of the permanent location of the foreign organization, international organization (is attached).

4. Determine that tax declarations (calculations) for taxes, charges which are subject to representation for tax period (tax periods) of 2018, except as specified, established by part two of this Item, are represented in forms and according to procedure for their filling, established before entry into force of this resolution.

Tax declarations (calculations) for the single tax from individual entrepreneurs and other physical persons are represented by individual entrepreneurs:

for January, February, March, 2019 or for the first quarter 2019 – in forms and according to procedure for their filling, established before entry into force of this resolution. In case of submission of the tax declaration (calculation) for the single tax from individual entrepreneurs and other physical persons for March, 2019 Items 12 and 12-1 of the sheet 4-n of the tax declaration (calculation) are not filled;

for the accounting periods, since the second quarter 2019, – in forms and according to procedure for their filling, established by this resolution. In case of submission of the tax declaration (calculation) for the single tax from individual entrepreneurs and other physical persons for the second quarter 2019 part II of the tax declaration (calculation) is not filled.

5. Recognize invalid resolutions of the Ministry of Taxes and Tax Collection of the Republic of Belarus according to the list according to appendix 40 to this resolution.

6. This resolution becomes effective after its official publication.

Minister

S.E.Nalivayko

 

Appendix 1

to the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of January 3, 2019 No. 2

Form

In inspection of the Ministry of Taxes and Tax Collection (further – inspection of the Ministry of Taxes and Tax Collection)

Sign

Mark X

on ____________________________________

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

Modification and (or) amendments in part I of the tax declaration (calculation)

 

 

Management (department) of work with payers on ______________________

(name of the area)


 

Code of inspection of the Ministry of Taxes and Tax Collection (management (department) of work with payers)

 

 

Modification and (or) amendments in part II of the tax declaration (calculation)

 

 

UNP1

 

 

 

Modification and (or) amendments in the tax declaration (calculation):

 

________________________________________

according to Item 6 of article 33 of the Tax Code of the Republic of Belarus

 

(name (surname, own name, middle name

(if that is available) the payer)

 

________________________________________

(location (residence) of the payer)

 

________________________________________

(surname, own name, middle name

(if that is available) the responsible person, phone)

 

 

according to Item 6 of article 73 of the Tax Code of the Republic of Belarus according to the message


number

date


 

 


 

 

according to Item 8 of article 73 of the Tax Code of the Republic of Belarus according to the notification


number

date


 

 

 

 

 

in connection with detection of incompleteness of data or mistakes

 

 

The choice since the next tax, accounting period of payment method of the VAT by part I of the tax declaration (calculation)

quarterly

 

 

monthly

 

 

 

Sign of submission of the tax declaration (calculation)

Mark
X

 

 

According to the paragraph the second parts one of Item 1 of article 44 of the Tax Code of the Republic of Belarus

 

Date of submission to registering body of the petition for dissolution (activities termination)
_______ _____________ ________________
 (number) (number of month) (four figures of year)

 

According to the paragraph third parts one of Item 1 of article 44 of the Tax Code of the Republic of Belarus

 

Date of submission to registering body of the liquidation balance sheet, notification on activities termination process completion
_______ _____________ ________________
 (number) (number of month) (four figures of year)

 

According to Item 3 of article 44 of the Tax Code of the Republic of Belarus

 

Date of liquidation filiala2 or emergence of circumstances in connection with which the obligation filiala2 on execution of the tax liabilities of the legal entity stops
_______ _____________ ________________
 (number) (number of month) (four figures of year)

 

According to item 4 of article 44 of the Tax Code of the Republic of Belarus

 

Date of the termination in the territory of the Republic of Belarus activities of the foreign organization, its representation, permanent mission
_______ _____________ ________________
 (number) (number of month) (four figures of year)

 

According to Items 4-6 of article 45 of the Tax Code of the Republic of Belarus

 

Date of reorganization of the legal entity
_______ _____________ ________________
 (number) (number of month) (four figures of year)

 

According to Item 6 of article 44 of the Tax Code of the Republic of Belarus

 

Date of termination of the contract of particular partnership (cooperation agreement)
_______ _____________ ________________
 (number) (number of month) (four figures of year)

Tax declaration (calculation) for the VAT

Part I. Calculation of VAT amount in case of sales of goods (works, services), property rights

 

Type of the tax declaration (calculation):

 

monthly

 

quarterly

 

for

 

month

 

years

 

(number of month) 3

 

(four figures of year)

 

 

rub.

Indicators

Amount

VAT rate

VAT amount

1

2

3

4

Section I. TAX BASE

1. On the transactions assessed at the rate

 

20/120

 

2. On the transactions assessed at the rate

 

18/118

 

3. On the transactions assessed at the rate (line 3.1 + line 3.2 + line 3.3 + line 3.4), including:

 

 

 

3.1. in case of the realization made in the territory of the Republic of Belarus, and also in case of realization in the territory of the Republic of Belarus the crop production products made in the territory of state members of the Eurasian Economic Union (except for floriculture, ornamental plants), wild-growing berries, nuts and other fruits, mushrooms, other wild-growing products, products of beekeeping, livestock production products (except for furs), fish breeding products

 

10/110

 

3.2. in case of realization of food products and goods for children according to the list according to appendix 26 to the Tax code of the Republic of Belarus

 

10/110

 

3.3. in case of realization in the territory of the Republic of Belarus of medicines and (or) medical products

 

10/110

 

3.4. in case of realization of other goods

 

10/110

 

4. On the transactions assessed at the rate

 

25/125

 

5. On the transactions on voluntary conveyance of goods (works, services), property rights (further – objects) which are not recognized by realization or the taxation object of the VAT according to the legislation

 

X

X

6. On the transactions assessed at the rate

 

0 %

X

7. On transactions on sales of goods (works, services), free from VAT (exempted from the VAT), the deduction of VAT amounts on which is made in full (line 7.1 + line 7.2 + line 7.3), including according to:

 

X

X

7.1. the regulatory legal acts of the President of the Republic of Belarus determining such procedure for deduction of VAT amounts

 

X

X

7.2.  subitem 27.5  of Item 27 of article 133 of the Tax Code of the Republic of Belarus

 

X

X

7.3.    subitems 27.7 and 27.8  of Item 27 of article 133 of the Tax Code of the Republic of Belarus

 

X

X

8. On the transactions exempted from the VAT

 

X

X

9. On transactions which place of realization the territory of the Republic of Belarus is not recognized

 

X

X

10. On transactions on sales of goods on retail prices

 

X

 

11. The VAT amounts which are excessively shown to buyers

X

X

 

12. The amounts of reduction of the tax deductions exceeding the amount of deductions of accounting tax period

X

X

 

13. The tax base and VAT amounts which are subject to payment in case of acquisition of objects at the foreign organizations

 

X

 

14. TOTAL according to the Section I
( line 1 + line 2 + line 3 + line 4 + line 5 + line 6 + line 7 +
+  line 8 + line 9 + line 10 + line 11 + line 12 + line 13)

 

X

 

14a. VAT amount on objects which turnovers on realization are exempted from payment of the VAT

X

X

 

14b. VAT amount on objects on which turnovers on realization the tax credit is granted

X

X

 

14 century. VAT amount on other objects

X

X

 

Section II. TAX DEDUCTIONS

15. The tax deductions – all (line 15a + line 15b + line 15v)

X

X

 

15a. The tax deductions on objects which turnovers on realization are exempted from payment of the VAT

X

X

 

15b. The tax deductions on objects on which turnovers on realization the tax credit is granted

X

X

 

15 century. The tax deductions on other objects

X

X

 

Section III. VAT AMOUNT

16. VAT amount the accruing result – all
(line 16a + line 16b + line 16v) and (line 14 – line 15)

X

X

 

16a. VAT amount the accruing result, being at the command (subject to reduction) (line 14a – line 15a)

X

X

 

16b. The VAT amount the accruing result which is subject to payment (return) on objects on which turnovers on realization the tax credit is granted (line 14b – line 15b)

X

X

 

16 century. The VAT amount the accruing result which is subject to payment (return)
(line 14v – line 15v)

X

X

 

17. VAT amount for the accounting period – all
(line 17a + line 17b + line 17v)

X

X

 

17a. VAT amount for the accounting period, being at the command (subject to reduction) (line 16a – line 16a of the previous tax declaration (calculation))

X

X

 

17b. The VAT amount for the accounting period which is subject to payment (return) on objects on which turnovers on realization the tax credit is granted (line 16b – line 16b of the previous tax declaration (calculation))

X

X

 

17 century. VAT amount for the accounting period to payment (return) on other objects (line 16v – line 16v of the previous tax declaration (calculation))

X

X

 

18. VAT amount to payment (return) for the accounting period – all
(line 17b + line 17v)

X

X

 

18.1. including to return for the accounting period of difference between the amount of the tax deductions and total amount of the VAT estimated on realization of objects

X

X

 

19. From line 18 to surcharge (reduction) according to the inspection statement

X

X

 

19. 1. including to return according to the inspection statement of difference between the amount of the tax deductions and total amount of the VAT estimated on realization of objects

X

X

 

 

On payment due date

 

 

 

 

(number)

(number of month)

(four figures of year)

 

Section IV. Other data

 

rub.

Indicators

Amount

1. The VAT amounts of the current tax period shown in case of acquisition or paid when importing objects – all (line 1.1 + line 1.2 + line 1.3)

 

1a. including VAT amounts on the created, acquired (imported) fixed assets, intangible assets

 

1.1. the VAT amounts shown in case of acquisition of objects in the territory of the Republic of Belarus

 

1.2. the VAT amounts estimated and paid in case of commodity importation from the territory of state members of the Eurasian Economic Union

 

1.3. the VAT amounts paid in case of release of goods according to the declared customs procedure

 

2. The VAT amounts which are not accepted to deduction in last tax period

 

2.1. including VAT amounts on the created, acquired (imported) fixed assets, intangible assets, from them:

 

2.1.1. accepted to deduction in the current tax period in full by equal shares
(on 1/12 or on 1/4) of VAT amount on the created, acquired (imported) fixed assets, intangible assets

 

3. The VAT amounts accepted to deduction in full falling on turnovers on the sales of goods (works, services) assessed at the rate zero (0) percent

 

4. The VAT amounts accepted to deduction in full falling on turnovers on the sales of goods assessed at the rate of 10 percent

 

5. The VAT amounts accepted to deduction in full falling on turnovers on sales of goods (works, services), free from VAT (exempted from the VAT), according to  subitems 27. 5, 27.7, 27.8  of Item 27 of article 133 of the Tax Code of the Republic of Belarus

 

6. The VAT amounts which are not deductible and (or) the amounts of reduction of the tax deductions
(line 6.1 + line 6.2 + line 6.3), including:

 

6.1. the VAT amounts included in costs including in connection with application of release from the VAT

 

6.2. the tax deductions transferred to the receiver and (or) the VAT amounts transferred by reorganization of the organization according to  Item 25 of article 133 of the Tax Code of the Republic of Belarus

 

6.3. the amounts of reduction of the tax deductions on other bases established by the Tax code of the Republic of Belarus

 

7. Free from VAT turnover on sales of goods, shipped to the buyers who are taxpayers of state members of the Eurasian Economic Union from storage locations in the territory of state members of the Eurasian Economic Union, from the trade fairs held in the territory of state members of the Eurasian Economic Union, the deduction of VAT amounts on which is made in full,

 

8. Zero assessed at the rate (0) percent turnover on sales of goods on the territory of state members of the Eurasian Economic Union (line 8.1 + 8.2 + 8.3 + 8.4), including:

 

8.1. exported on the territory of the Russian Federation

 

8.2. exported on the territory of the Republic of Kazakhstan

 

8.3. exported on the territory of the Republic of Armenia

 

8.4. exported on the territory of the Kyrgyz Republic

 

9. The turnover exempted from the VAT and (or) assessed at the rates 20, of 10 percent on sales of goods on the territory of state members of the Eurasian Economic Union (line 9.1 +
+ line 9.2 + line 9.3 + line 9.4), including:

 

9.1. exported on the territory of the Russian Federation

 

9.2. exported on the territory of the Republic of Kazakhstan

 

9.3. exported on the territory of the Republic of Armenia

 

9.4. exported on the territory of the Kyrgyz Republic

 

10. Zero assessed at the rate (0) percent turnover on realization by persons having the status of Authorized Economic Operator, goods when which importing to the territory of the Republic of Belarus the VAT was not levied by customs authorities

 

11. The VAT amounts which are not accepted to deduction by the end of the reporting period (line 11.1 + line 11.2), including:

 

11.1. deductible in the next accounting periods in full equal shares (on 1/12 or on 1/4) of VAT amount on the created, acquired (imported) fixed assets, intangible assets (line 2.1 – line 2.1.1)

 

11.2. VAT amounts on other objects (line 1 + line 2 – line 11.1 – line 6 – line 15 of the Section II of part I of the tax declaration (calculation) for the VAT)

 

12. The VAT amounts accepted to deduction in full according to:
(line 12.1 + line 12.2 + line 12.3)

 

12.1. The decree of the President of the Republic of Belarus of  August 6, 2009 No. 10 "About creation of additional terms for implementation of investments in the Republic of Belarus" in connection with implementation of the investment agreement:
(line 12.1.1 + line 12.1.2 + …)

 

12.1.1. ______________________________________________________________________

(date and number of the investment agreement signed with the Republic of Belarus)

 

12.1.2. ______________________________________________________________________

(date and number of the investment agreement signed with the Republic of Belarus)

 

 

12.2. the investment agreements signed with the Republic of Belarus, providing the Republic of Belarus, other than the Decree of the President, of  August 6, 2009 No. 10 of condition and (or) procedure for acceptance of VAT amounts to deduction in full:
(line 12.2.1 + line 12.2.2 + …)

 

12.2.1. ______________________________________________________________________

(date and number of the investment agreement signed with the Republic of Belarus)

 

12.2.2. ______________________________________________________________________

(date and number of the investment agreement signed with the Republic of Belarus)

 

 

12.3. other acts of the President of the Republic of Belarus which grant the right to acceptance (the procedure for acceptance is established) VAT amounts to deduction in full:
(line 12.3.1 + line 12.3.2 + …)

 

12.3.1. __________________________________________________________________________

(the paragraph, part, the subitem, Item, Article (in case of their availability), acceptance date,

number and type of the act of the President of the Republic of Belarus)

 

12.3.2. __________________________________________________________________________

(the paragraph, part, the subitem, Item, Article (in case of their availability), acceptance date,

number and type of the act of the President of the Republic of Belarus)

 

 

13. The VAT amount which did not come to the budget in connection with application of release from the VAT
(line 8 of the Section I of part I of the tax declaration (calculation) for the VAT – line 6.1) x 20/100) –
–  line 6.1)

 

14. The turnovers which are not recognized by the taxation object of the VAT:

X

14.1. according to  subitem 2.5.1  of Item 2 of article 115 of the Tax Code of the Republic of Belarus

 

14.2. according to the paragraph the second parts one  of subitem 2.5.3  of Item 2 of article 115 of the Tax Code of the Republic of Belarus

 

14.3. according to the paragraph third parts one  of subitem 2.5.3  of Item 2 of article 115 of the Tax Code of the Republic of Belarus

 

14.4. according to  subitem 2.7  of Item 2 of article 115 of the Tax Code of the Republic of Belarus

 

14.5. according to  subitem 2.30.1  of Item 2 of article 115 of the Tax Code of the Republic of Belarus

 

14.6. according to  subitem 2.31  of Item 2 of article 115 of the Tax Code of the Republic of Belarus

 

14.7. according to  subitem 2.6  of Item 2 of article 115 of the Tax Code of the Republic of Belarus

 

15. The VAT amounts reflected in accounting of the payer, but which are not recognized by the tax deductions by the end of the reporting period

 

 

Section V. Data on understating (overestimate) of the amount of the VAT, to the subject payment (return) according to the tax declaration (calculation) in which incompleteness of data or error are found

rub.

 

 

 

 

The accounting period 3, for which the incompleteness of data or errors which led to understating (overestimate) of VAT amount for this period are found

Is subject to payment (return) for the corresponding accounting period for which are found incompleteness of data or error (+, –)

The accounting period 3, for which the incompleteness of data or errors which led to understating (overestimate) of VAT amount for this period are found

Is subject to payment (return) for the corresponding accounting period for which are found incompleteness of data or error (+, –)

VAT amount

Including difference amount between the amount of the tax deductions and total amount of the VAT estimated on realization of objects

VAT amount

Including difference amount between the amount of the tax deductions and total amount of the VAT estimated on realization of objects

1

2

3

4

5

6

January

 

 

July

 

 

February

 

 

Augustus

 

 

Mart

 

 

September

 

 

April

 

 

October

 

 

Mai

 

 

November

 

 

June

 

 

December

 

 

 

 

TOTAL in year, including:

 

 

 

 

it is estimated according to  Item 6  of article 33 of the Tax Code of the Republic of Belarus

 

 

 

 

it is estimated according to  Item 6 of article 73 of the Tax Code of the Republic of Belarus

 

 

it is estimated according to  Item 8  of article 73 of the Tax Code of the Republic of Belarus

 

 

 

Part II. Calculation of VAT amount, levied by tax authorities in case of commodity importation on the territory of the Republic of Belarus

 

for

 

month

 

years

 

(number of month)

 

(four figures of year)

 

 

Code of the state

 

 

 

rub.

Indicator

Tax base

VAT rate

VAT amount

1

2

3

4

1. On the transactions assessed at the rate

 

20/100

 

1.1. including increase in tax base

 

20/100

 

2. On the transactions assessed at the rate

 

10/100

 

2.1. including increase in tax base

 

10/100

 

3. On the transactions exempted from the VAT

 

X

X

3.1. including increase in tax base

 

X

X

4. TOTAL (line 1 + line 2)

X

X

 

4.1. including to surcharge (reduction) (line 4.1.1 + line 4.1.2 +
+ line 4.1.3):

X

X

 

4.1.1. according to the inspection statement

X

X

 

4.1.2. according to  Item 6  of article 73 of the Tax Code of the Republic of Belarus

X

X

 

4.1.3. according to  Item 8 of article 73 of the Tax Code of the Republic of Belarus

X

X

 

 

On payment due date

 

 

 

 

(number)

(number of month)

(four figures of year)

 

Total to payment:

 

 

 

 

 

Total to payment by part I

 

 rub.

 

 

 

Total to payment by part II

 

 rub.

 

Are applied to the tax declaration (calculation):

 

data on the size and structure of the used privileges according to appendix 1 to this form

 

the register of electronic customs declarations on the goods issued according to customs procedure of export according to appendix 2 to this form

 

the document register, confirming accomplishment (rendering) rail transport public of foreign states by the organizations of works (services) in provision in use of cars, containers, carts, refrigerated cars, on shift of cars on wheel vapors of other track, on work of traction railway rolling stock and locomotive crews, according to appendix 3 to this form

 

the document register, confirming commodity exportation out of limits of the Republic of Belarus and their realization from storage locations, from trade fairs in the territory of state members of the Eurasian Economic Union, according to appendix 4 to this form

 

the document register, confirming commodity exportation out of limits of the Republic of Belarus and their realization from storage locations in the territory of foreign states and (or) from the trade fairs held in the territory of foreign state according to appendix 5 to this form

 

the document register, confirming self-produced sales of goods to the owner of duty-free shop, according to appendix 6 to this form

 

the document register, the services in servicing of the aircrafts which are carrying out the international flights and (or) the international airborne transportations confirming rendering according to appendix 7 to this form

 

the register of documentary confirmations of commodity exportation out of limits of customs area of the Eurasian Economic Union according to appendix 8 to this form

 

the document register, confirming self-produced sales of goods and their export out of limits of the Republic of Belarus under the contract of international leasing with repurchase right, according to appendix 9 to this form

 

the document register, confirming performance of works (rendering services) in repair, maintenance of the vehicles registered in foreign states, according to appendix 10 to this form

 

the list of statements for commodity importation and payment of indirect taxes according to appendix 11 to this form

 

the document register,  to maintenance of the aircrafts, their components confirming accomplishment (rendering) for the foreign organizations or physical persons of works (services) in repair, upgrade, re-equipment (including checking and fault detection), and also on repair, upgrade, re-equipment of units of railway rolling stock, according to appendix 12 to this form

 

 

Head of the organization
(individual entrepreneur)
or person authorized by it

_______________

_____________________

 

(signature)

(initials, surname)

 

 

 

Official of inspection of the Ministry of Taxes and Tax Collection
(managements (department) of work
with payers)

_______________

_____________________

 

(signature)

(initials, surname)

 

Stamp or mark

inspections of the Ministry of Taxes and Tax Collection (management (department)

on work with payers)

 

It is received

 

 

 

 

 

(number)

(number of month)

(four figures of year)

 

 

______________________________

1 Accounting number of the payer.

2 The branch is understood as the branch, representation or other separate division of the legal entity of the Republic of Belarus having separate balance which for making of transactions by the legal entity opens the account with provision of the right to dispose of money on the account to officials of these separate divisions.

3 In case of submission of tax declarations (calculations) for the VAT the last month of reporting quarter quarterly is specified.

Appendix 1

to the Form of the tax declaration (calculation) for the VAT

Data on the size and structure of the used privileges

rub.

Section I. Data on the size and structure of the used privileges


payment order

Content of privilege with indication of the paragraph, the subitem, Item, Article, acceptance date, number and type of the legal act by which it is established

Code gosudarstva1

Code lgoty2

The size granted tax allowance tax bazy3

The VAT amount which did not come to the budget in connection with use lgoty4

1

2

3

4

5

6

 

 

 

 

 

 

 

Section II. Data on the bases of application of the privilege established by the Presidential decree of the Republic of Belarus of  September 22, 2017 No. 345 "About development of trade, public catering and consumer services"

Name of type of activity

Data on the shopping facility (place), object of public catering, consumer services

Implementation of activities in calendar year according to the Presidential decree of the Republic of Belarus of  September 22, 2017 No. 345

code like object (place)

name of object (place)

location (address)

number of month
(the sign "X" is put down)

code of inspection of the Ministry of Taxes and Tax Collection (management (department) of work with payers) in the location of object (place) 2

name of the territory of the rural zone or small residential location

area

area

name of the Village Council

the type is inhabited
Item leg

name of the settlement

type of element of street road net and the element of town-planning planning structure equated to it

the name of element of street road net and the element of town-planning planning structure equated to it

number

1

2

3

4

5

6

7

8

9

10

11

12

houses

cases

rooms

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

The average number of workers for calendar month, the person (further – the people)

January

February

March

April

May

June

July

August

September

October

November

December

1

2

3

4

5

6

7

8

9

10

11

12

 

 

 

 

 

 

 

 

 

 

 

 

 

Head of the organization
(individual entrepreneur)
or person authorized by it

_______________

_____________________

 

(signature)

(initials, surname)

 

______________________________

1 It is filled with the payer on the goods specified in lines 2, 3 and 3.1 parts II of the tax declaration (calculation) for the VAT.

2 It is filled with inspection of the Ministry of Taxes and Tax Collection (management (department) of work with payers).

3 It is not filled in case of application by the payer of exemption of the VAT in case of realization of objects.

4 It is filled with the payer in case of application of exemption of the VAT in case of realization of objects, releases from the VAT and (or) VAT rate in the amount of ten (10) percent in case of commodity importation from the territory of state members of the Eurasian Economic Union, VAT rate in the amount of ten (10) percent in case of sales of goods, and also releases from the VAT (not VAT liability) in case of realization of objects, the deduction of VAT amounts on which is made in full. In case of application by the payer of privileges in other types – it is filled with inspection of the Ministry of Taxes and Tax Collection (management (department) of work with payers).

Appendix 2

to the Form of the tax declaration (calculation) for the VAT

The register of electronic customs declarations on the goods issued according to customs procedure exporta1

for

 

month

 

years

 

(number of month) 2

 

(four figures of year)

 

 

Details of electronic customs declarations on goods

Date of permission to departure of goods

Amount of turnover, rub.

date of issue of goods

registration number

registration number of release

tovarov3

code of customs procedure

1

2

3

4

5

6

 

 

 

 

 

 

TOTAL

 

 

Head of the organization
(individual entrepreneur)
or person authorized by it

_______________

_____________________

 

(signature)

(initials, surname)

 

______________________________

1 It is represented the payers performing declaring to customs authorities of goods in the form of the electronic document, including goods made from raw materials supplied by the customer (materials) issued according to the declared customs procedure.

2 In case of submission of tax declarations (calculations) for the VAT the last month of reporting quarter quarterly is specified.

3 It is not filled concerning goods in case of which customs declaring the declaration on goods for express freights is used.

Appendix 3

to the Form of the tax declaration (calculation) for the VAT

The document register, confirming accomplishment (rendering) rail transport public of foreign states by the organizations of works (services) in provision in use of cars, containers, carts, refrigerated cars, on shift of cars on wheel vapors of other track, on work of traction railway rolling stock and locomotive crews

for

 

month

 

years

 

(number of month) 1

 

(four figures of year)

 

 

Name of service

Date and agreement number, providing accomplishment (rendering) rail transport public of foreign states by the organizations of works (services) in provision in use of cars, containers, carts, refrigerated cars, on shift of cars on wheel vapors of other track, on work of traction railway rolling stock and locomotive crews

Date and document number, confirming accomplishment (rendering) railway transport public of foreign states by the organizations of works (services) in provision in use of cars, containers, carts, refrigerated cars, on shift of cars on wheel vapors of other track, on work of traction railway rolling stock and locomotive crews

Moment of the actual realization

Amount of turnover, rub.

1

2

3

4

5

 

 

 

 

 

TOTAL

 

 

Head of the organization
or person authorized by it

_______________

_____________________

 

(signature)

(initials, surname)

 

______________________________

1 In case of submission of tax declarations (calculations) for the VAT the last month of reporting quarter quarterly is specified.

Appendix 4

to the Form of the tax declaration (calculation) for the VAT

The document register, confirming commodity exportation out of limits of the Republic of Belarus and their realization from storage locations, from trade fairs in the territory of state members of the Eurasian Economic Union

for

 

month

 

years

 

(number of month) 1

 

(four figures of year)

 

 

Rekvizity2 statements for commodity importation and payment of indirect taxes

The transport (consignment) documents confirming movement of goods from the territory of the Republic of Belarus on the territory of other state member of the Eurasian Economic Union

Details of the agreements providing storage of goods in the territory of state member of the Eurasian Economic Union and (or) participation of goods in the trade fairs held in the territory of state member of the Eurasian Economic Union

Date, agreement number with the buyer – the foreign organization and (or) physical person

Date of leave (shipment) of goods of the payer to the buyer – the foreign organization and (or) physical person from storage locations in the territory of state member of the Eurasian Economic Union and (or) from the trade fair held in the territory of state member of the Eurasian Economic Union

The turnover amount on sales of goods from storage locations, from trade fairs in the territory of state members of the Eurasian Economic Union, rub.

Date and document number, confirming receipt of revenue into accounts platelshchikov3

date

registration number

date, agreement number with the keeper, the organizer of trade fairs

code of state member of the Eurasian Economic Union in the territory of which storage and (or) participation of goods in trade fairs was performed

name of documents

date, number

1

2

3

4

5

6

7

8

9

10

 

 

 

 

 

 

 

 

 

 

TOTAL

 

x

 

Head of the organization
(individual entrepreneur)
or person authorized by it

_______________

_____________________

 

(signature)

(initials, surname)

 

______________________________

1 In case of submission of tax declarations (calculations) for the VAT the last month of reporting quarter quarterly is specified.

2 Date and registration number are specified from Section 2 of the statement for commodity importation and payment of indirect taxes.

3 It is filled with payers concerning goods which turnover on realization was earlier reflected in line 9 of the Section I of part I of the tax declaration (calculation) for the VAT provided for the accounting periods of 2012.

 

Appendix 5

to form of the tax declaration (calculation) for the VAT

The document register, confirming commodity exportation out of limits of the Republic of Belarus and their realization from storage locations in the territory of foreign states and (or) from the trade fairs held in the territory of foreign state

for

 

month

 

years

 

(number of month) 1

 

(four figures of year)

 

 

Details of customs declarations on the goods issued according to customs procedure of export

Date of putting down by customs authority of the Republic of Belarus the marks "The Goods Are Exported" in the special register exported tovarov2

Details of the agreement providing storage of goods in the territory of foreign state and (or) participation of goods in the trade fairs held in the territory of foreign state

Date, agreement number with the buyer – the foreign organization or the foreign physical person

The documents confirming leave (shipment) of goods to the buyer – to the foreign organization and (or) the foreign physical person

The turnover amount on sales of goods from storage locations in the territory of foreign state and (or) from the trade fairs held in the territory of foreign state, rub.

Date and document number, confirming receipt of revenue into accounts platelshchikov3

registration number of release of goods

date of issue of goods

date, agreement number with the keeper, the organizer of trade fairs

the name of foreign state in the territory of which storage of goods and (or) participation of goods in trade fairs was performed

name, date, document number

date of leave (shipment) of goods

1

2

3

4

5

6

7

8

9

10

 

 

 

 

 

 

 

 

 

 

TOTAL

 

x

 

Head of the organization
(individual entrepreneur)
or person authorized by it

_______________

_____________________

 

(signature)

(initials, surname)

 

______________________________

1 In case of submission of tax declarations (calculations) for the VAT the last month of reporting quarter quarterly is specified.

2 It is filled with the payer who is not performing declaring to customs authorities of goods in the form of the electronic document.

3 It is filled with payers concerning goods which turnover on realization was earlier reflected in line 9a and in line 9 of the Section I of part I of the tax declaration (calculation) for the VAT provided for the accounting periods of 2011 and 2012.

 

Appendix 6

to the Form of the tax declaration (calculation) for the VAT

The document register, confirming self-produced sales of goods to the owner of duty-free shop

for

 

month

 

years

 

(number of month) 1

 

(four figures of year)

 

 

Name of the owner of duty-free shop

Date, agreement number of purchase and sale, the duty-free shop concluded with the owner

Number and date of commodity-transport delivery note

Details of the certificate of self-produced products

Details of customs declarations on the self-produced goods placed under customs procedure of duty-free trade or issued for use as the supplies which are exported from customs area of the Eurasian Economic Union

The turnover amount on self-produced sales of goods, liable to VAT at the rate 0 (zero) percent, rub.

number, date of issue

action period

registration number of release of goods

date of issue of goods

1

2

3

4

5

6

7

8

 

 

 

 

 

 

 

 

TOTAL

 

 

Head of the organization
(individual entrepreneur)
or person authorized by it

_______________

_____________________

 

(signature)

(initials, surname)

 

______________________________

1 In case of submission of tax declarations (calculations) for the VAT the last month of reporting quarter quarterly is specified.

Appendix 7

to the Form of the tax declaration (calculation) for the VAT

The document register, the services in servicing of the aircrafts which are carrying out the international flights and (or) the international airborne transportations confirming rendering

for

 

month

 

years

 

(number of month) 1

 

(four figures of year)

 

 

Name of services

Date, agreement number (agreements) based on which rendering services is performed

The name, number and document date, the services confirming rendering

The turnover amount on rendering of services, liable to VAT at the rate 0 (zero) percent, rub.

1

2

3

4

 

 

 

 

TOTAL

 

 

Head of the organization
(individual entrepreneur)
or person authorized by it

_______________

_____________________

 

(signature)

(initials, surname)

 

______________________________

1 In case of submission of tax declarations (calculations) for the VAT the last month of reporting quarter quarterly is specified.

 

Appendix 8

to the Form of the tax declaration (calculation) for the VAT

The register of documentary confirmations of commodity exportation out of limits of customs area of the Eurasian Economic Union

for

 

month

 

years

 

(number of month) 1

 

(four figures of year)

 

 

The act details on compensation of VAT amounts signed by the payer and the organization having the right to VAT return foreign litsam2

The turnover amount on sales of goods, 0 (zero) percent realized to foreign persons through shop, liable to VAT at the rate, rub.

Details of the check of special form – "The check for VAT return"

the date of receipt

signature date payer

 the VAT amount shown to compensation

number

date of creation

the purchase amount including VAT on payment dokumentu3 shop

the purchase amount excluding VAT on payment dokumentu3 shop

the VAT amount which is subject to return to the foreign person by the organization having the right to VAT return to foreign persons

1

2

3

4

5

6

7

8

9

 

 

 

 

 

 

 

 

 

 

Head of the organization
(individual entrepreneur)
or person authorized by it

_______________

_____________________

 

(signature)

(initials, surname)

 

______________________________

1 In case of submission of tax declarations (calculations) for the VAT the last month of reporting quarter quarterly is specified.

2 Foreign persons are understood as the physical persons which do not have the permanent residence in  state member of the Eurasian Economic Union.

3 The payment document is understood as the payment document and (or) cards checks of shop confirming payment of goods.

Appendix 9

to the Form of the tax declaration (calculation) for the VAT

The document register, confirming self-produced sales of goods and their export out of limits of the Republic of Belarus under the contract of international leasing with repurchase right

for

 

month

 

years

 

(number of month) 1

 

(four figures of year)

 

 

Date, agreement number of purchase and sale, concluded with the lessor

Details of the document on goods belonging to self-produced products

Numbers and dates of the shipping documents confirming the fact of shipment by the seller of goods to the lessor

Numbers and dates of shipping documents with mark lizingopoluchatelya2

Details of the customs declaration on the goods issued according to customs procedure exporta3

Amount of turnover, rub.

number, date of issue

action period

registration number of release of goods

date of putting down of the mark "the goods are exported" 4

date of permission to departure tovara5

1

2

3

4

5

6

7

8

9

 

 

 

 

 

 

 

 

 

TOTAL

 

 

Head of the organization
(individual entrepreneur)
or person authorized by it

_______________

_____________________

 

(signature)

(initials, surname)

 

______________________________

1 In case of submission of tax declarations (calculations) for the VAT the last month of reporting quarter quarterly is specified.

2 It is filled with the payer when exporting subject of leasing in state members of the Eurasian Economic Union.

3 It is filled with the payer when exporting subject of leasing to the states which are not members of the Eurasian Economic Union.

4 It is filled with the payer when implementing by the lessor of declaring to customs authorities of goods in writing.

5 It is filled with the payer when implementing by the lessor of declaring to customs authorities of goods in electronic form.

 

Appendix 10

to the Form of the tax declaration (calculation) for the VAT

The document register, confirming performance of works (rendering services) in repair, maintenance of the vehicles registered in foreign states

for

 

month

 

years

 

(number of month) 1

 

(four figures of year)

 

 

Date and agreement number (contract) for performance of works, rendering services in repair, maintenance of the vehicle registered in foreign state concluded by the payer

Details of the certificate or other registration document of foreign state on the vehicle

Date, document number, the performance of works confirming the fact, rendering services by the payer in repair, maintenance of the vehicle belonging to the categories M 3, N 2, N 3, of O3 or O4 registered in foreign state

Amount of turnover, rub.

with the foreign organization or physical person, except for citizen of the Republic of Belarus

with insurance organizatsiyey2

series, number, date of issue, the body which performed issue of the certificate or other registration document

state registration number of the vehicle

1

2

3

4

5

6

 

 

 

 

 

 

TOTAL

 

 

Head of the organization
or person authorized by it

_______________

_____________________

 

(signature)

(initials, surname)

 

______________________________

1 In case of submission of tax declarations (calculations) for the VAT the last month of reporting quarter quarterly is specified.

2 It is filled if recovery repair is carried out by the payer in the direction of insurance company.

 

Appendix 11

to the Form of the tax declaration (calculation) for the VAT

List of statements for commodity importation and payment of indirect taxes

for

 

month

 

years

 

(number of month) 1

 

(four figures of year)

 

 

Registration number and date of the statement for commodity importation and payment of indirect taxes

Identification code (number) of the taxpayer (importer)

Receipt date in the Ministry of Taxes and Tax Collection of information on the statement for commodity importation and payment of indirect taxes in the form provided by the separate international interdepartmental treaty

Amount of turnover, rub.

1

2

3

4

 

 

 

 

TOTAL

 

 

Head of the organization
(individual entrepreneur)
or person authorized by it

_______________

_____________________

 

(signature)

(initials, surname)

 

______________________________

1 In case of submission of tax declarations (calculations) for the VAT the last month of reporting quarter quarterly is specified.

Appendix 12

to the Form of the tax declaration (calculation) for the VAT

The document register, to maintenance of the aircrafts, their components confirming accomplishment (rendering) for the foreign organizations or physical persons of works (services) in repair, upgrade, re-equipment (including checking and fault detection), and also on repair, upgrade, re-equipment of units of railway rolling stock

for

 

month

 

years

 

(number of month) 1

 

(four figures of year)

 

 

Name of works (services)

Date, agreement number (contract) based on which accomplishment (rendering) of works (services) is performed

The name, number and document date, the works (services) confirming accomplishment (rendering)

The turnover amount on implementation of works (services), liable to VAT at the rate 0 (zero) percent, rub.

1

2

3

4

 

 

 

 

TOTAL

 

 

Head of the organization
(individual entrepreneur)
or person authorized by it

_______________

_____________________

 

(signature)

(initials, surname)

 

______________________________

1 In case of submission of tax declarations (calculations) for the VAT the last month of reporting quarter quarterly is specified.

Appendix 2

to the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of January 3, 2019 No. 2

Form

In inspection of the Ministry of Taxes and Tax Collection (further – inspection of the Ministry of Taxes and Tax Collection) on the city of Minsk

Sign

Mark
X

Payer's sign:

the foreign organization rendering services electronically to physical persons in the Republic Belarus1

 

the foreign intermediary in raschetakh2

 

Code of inspectorate of the Ministry of Taxes and Tax Collection for the city of Minsk

101

 

Modification and (or) amendments in the tax declaration (calculation):

 

UNP3

 

 

 

according to Item 6 of article 73 of the Tax Code of the Republic of Belarus according to the message

 

 

 

 

 

Country code

 

 

 

_________________________________________

(full name of the payer,

_________________________________________

phone, e-mail address)

_________________________________________

(name of the organization, surname,

_________________________________________

own name, middle name (if

_________________________________________

that is available) the representative,

_________________________________________

phone, e-mail address)

number

date

 

 

 

 

according to Item 8 of article 73 of the Tax Code of the Republic of Belarus according to the notification

 

number

date

 

 

 

 

in connection with detection of incompleteness of data or mistakes

 

 

The tax declaration (calculation) for the VAT of the foreign organization, the rendering service electronically for physical persons

for

 

 

 

years

 

(number of quarter)

 

(four figures of year)

 

 

Part I the VAT amount which is subject to payment

rub.

Indicator

Amount

1

2

1. The cost of the rendered services taking into account VAT amount (the line "TOTAL" of the column 4 of part II)

 

2. VAT rate

20/120

3. The VAT amount which is subject to payment (line 1 x line 2)

 

 

On payment due date

 

 

 

 

(number)

(number of month)

(four figures of year)

 

Part II Calculation of cost of the rendered services taking into account VAT amount

Currency code

The cost of the rendered services taking into account VAT amount, in payment currency

Official rate of Belarusian ruble the last day of tax period

The cost of the rendered services taking into account VAT amount, in Belarusian rubles
( column 2 x column 3)

1

2

3

4

 

 

 

 

TOTAL

X

X

 

 

______________________________

1 The foreign organization rendering services electronically to physical persons in the Republic of Belarus – the foreign organization rendering or which is going to render services electronically which place of realization the territory of the Republic of Belarus is recognized, to the physical persons acquiring services electronically in the Republic of Belarus and to perfrom calculations for the services rendered by it directly with the specified physical persons.

2 The foreign intermediary in calculations – the foreign organization performing or which is going to perform intermediary activities with participation in calculations of the physical persons acquiring services electronically in the Republic of Belarus for the services rendered to them electronically which place of realization the territory of the Republic of Belarus, based on commission agreements, the order and other similar civil contracts with the foreign organizations rendering services electronically to physical persons in the Republic of Belarus is recognized.

3 The accounting number of the payer specified in the notice on assignment of accounting number of the payer.

 

Appendix 3

to the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of January 3, 2019 No. 2

Form

In inspection of the Ministry of Taxes and Tax Collection (further – inspection of the Ministry of Taxes and Tax Collection)

Sign

Mark X

on __________________________________

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

Modification and (or) amendments in part I of the tax declaration (calculation)

 

management (department) of work with
payers on _____________________

(name of the area)

Modification and (or) amendments in part II of the tax declaration (calculation)

 

Code of inspection of the Ministry of Taxes and Tax Collection (management (department) of work with payers)

Modification and (or) amendments in the tax declaration (calculation):

 

 

 

 

 

according to Item 6 of article 33 of the Tax Code of the Republic of Belarus

UNP1

 

 


 


_____________________________________

according to Item 6 of article 73 of the Tax Code of the Republic of Belarus according to the message

 

(name (surname, own name,

middle name (if that is available) the payer)

 

 

number

date


 

 

_____________________________________

 

 

(location (residence)

payer)

according to Item 8 of article 73 of the Tax Code of the Republic of Belarus according to the notification

 

_____________________________________

number

date

(surname, own name, middle name

(if that is available) the responsible person,

phone)

 

 

 

 

in connection with detection of incompleteness of data or mistakes

 

 

Sign of submission of the tax declaration (calculation)

Mark
X

 

According to the paragraph the second parts one of Item 1 of article 44 of the Tax Code of the Republic of Belarus

 

Date of submission to registering body of the petition for dissolution (activities termination)

_______ _____________ _________________
 (number) (number of month) (four figures of year)

According to the paragraph third parts one of Item 1 of article 44 of the Tax Code of the Republic of Belarus

 

Date of submission to registering body of the liquidation balance sheet, notification on activities termination process completion

_______ _____________ _________________
 (number) (number of month) (four figures of year)

According to Item 3 of article 44 of the Tax Code of the Republic of Belarus

 

Date of liquidation filiala2 or emergence of circumstances in connection with which the obligation filiala2 on execution of the tax liabilities of the legal entity stops

_______ _____________ _________________
 (number) (number of month) (four figures of year)

According to item 4 of article 44 of the Tax Code of the Republic of Belarus

 

Date of the termination in the territory of the Republic of Belarus activities of the foreign organization, its representation, permanent mission

_______ _____________ _________________
 (number) (number of month) (four figures of year)

According to Items 4-6 of article 45 of the Tax Code of the Republic of Belarus

 

Date of reorganization of the legal entity

_______ _____________ _________________
 (number) (number of month) (four figures of year)

According to Item 6 of article 44 of the Tax Code of the Republic of Belarus

 

Date of termination of the contract of particular partnership (cooperation agreement)

_______ _____________ _________________
 (number) (number of month) (four figures of year)

 

Tax declaration (calculation) for excises

for

 

month

 

years

 

(number of month)

 

(four figures of year)

 

 


payment order

Indicators

Unit of measure

I will eat around (quantity) of goods in natural vyrazhenii2

Share of ethyl alcohol 3, (%)

Rate of excises for unit of measure, rub.

Amount of excises, rub.

1

2

3

4

5

6

7

Part I. Calculation of the excises levied by tax authorities in case of commodity importation on the territory of the Republic of Belarus

Code of group of excise goods according to the reference book of groups of excise goods
(codes: 1418–1420, 1422–1426)

 

 

 

 

 

 

 

 

 

Total

X

X

X

X

 

1.1

Including to surcharge (reduction)
(line 1.1.1 + line 1.1.2 +
+ line 1.1.3):

X

X

X

X

 

1.1.1

according to the inspection statement

X

X

X

X

 

1.1.2

according to Item 6 of article 73 of the Tax Code of the Republic of Belarus

X

X

X

X

 

1.1.3

according to Item 8 of article 73 of the Tax Code of the Republic of Belarus

X

X

X

X

 

 

On payment due date

 

 

 

 

(number)

(number of month)

(four figures of year)

 

Part II. Calculation of excises for the realized excise goods

Code of group of excise goods according to the reference book of groups of excise goods (codes: 1401–1409, 1410, 1411)

 

Section I. Realization of the excise goods assessed by excises

Realization (use) of excise goods in the territory of the Republic of Belarus

1

The added amount of excises – all
(line 1.1 + line 1.2):

X

X

X

X

 

1.1

in case of realization (use) of the imported excise goods when which importing payment of excises was not made, all
(line 1.1.1 + line 1.1.2):

X

X

X

X

 

1.1.1

in case of realization of the imported (acquired) excise goods – everything, including by types of excise goods, with indication of code of type of alcoholic products, tobacco products:

X

X

X

X

 

 

 

 

 

 

 

 

1.1.2

when using excise goods for own needs, transfer (realization) to the workers, exchange, voluntary conveyance – everything, including by types of excise goods, with indication of code of type of alcoholic products, tobacco products:

X

X

X

X

 

 

 

 

 

 

 

 

1.2

in case of realization (use) made (acquired, received) excise goods – all
(line 1.2.1 + line 1.2.2 + line 1.2.3 +
+ line 1.2.4):

X

X

X

X

 

1.2.1

in case of realization of the excise goods made from own raw materials – everything, including by types of excise goods, with indication of code of type of alcoholic products, tobacco products:

X

X

X

X

 

 

 

 

 

 

 

 

1.2.2

in case of realization of the excise goods made from raw materials supplied by the customer – everything, including by types of excise goods, with indication of code of type of alcoholic products, tobacco products:

X

X

X

X

 

 

 

 

 

 

 

 

1.2.3

when using excise goods for own needs, transfer (realization) to the workers, exchange with participation of excise goods, voluntary conveyance – everything, including by types of excise goods, with indication of code of type of alcoholic products, tobacco products:

X

X

X

X

 

 

 

 

 

 

 

 

1.2.4

when using (realization, transfer) of the acquired (received) excise goods not on purpose – everything, including by types of excise goods, with indication of code of type of alcoholic products:

X

X

X

X

 

 

 

 

 

 

 

 

Realization of excise goods out of limits of the territory of the Republic of Belarus on which release is not provided

2

The added amount of excises – all
(line 2.1 + line 2.2):

X

X

X

X

 

2.1

in case of realization of the exported excise goods out of limits of the Republic of Belarus, except export on the territory of state members of the Eurasian Economic Union on which release is not provided, – everything, including by types of excise goods, with indication of code of type of alcoholic products, tobacco products:

X

X

X

X

 

 

 

 

 

 

 

 

2.2

in case of realization of the exported excise goods on the territory of state members of the Eurasian Economic Union on which release is not provided, – everything, including by types of excise goods, with indication of code of type of alcoholic products, tobacco products:

X

X

X

X

 

 

 

 

 

 

 

 

Section II. Quantity (amount) of excise goods: exempted from excises;
assessed on zero rate; on which rates of excises are not established

3

Quantity (amount) of the excise goods exempted from taxation by excises – all (line 3.1 + line 3.2 + line 3.3 +
+ line 3.4 + line 3.5 + line 3.6):

 

 

X

X

X

3.1

on the exported excise goods out of limits of the Republic of Belarus, except export on the territory of state members of the Eurasian Economic Union, – everything, including by types of excise goods, with indication of code of type of alcoholic products, tobacco products:

 

 

X

X

X

 

 

 

 

 

 

 

3.2

on the exported excise goods on the territory of state members of the Eurasian Economic Union – everything, including by types of excise goods, with indication of code of type of alcoholic products, tobacco products:

 

 

X

X

X

 

 

 

 

 

 

 

3.3

on implementable (transferred) to the excise goods, including excise goods placed under customs procedure of refusal for benefit of the state confiscated under sentence (resolution) of court or turned into the income of the state otherwise which are subject to realization (transfer), industrial conversion, including utilization, in case of their realization (transfer) – everything, including by types of excise goods:

 

 

X

X

X

 

 

 

 

 

 

 

3.4

on the oil products made in the territory of the Republic of Belarus and which are not assessed by excises in case of their realization – everything, including by types of excise goods:

 

 

X

X

X

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