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

of April 30, 2019 No. 24

About methods and methods of conducting checks by tax authorities and establishment of document forms

Based on part two of Item 1 of Article 71, of Item 5 of article 107 of the Tax Code of the Republic of Belarus and subitem 6.20-1 of Item 6 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, the Ministry of Taxes and Tax Collection of the Republic of Belarus DECIDES:

1. Determine that:

1.1. the choice of methods and methods of conducting check is performed checking independently within competence and powers of tax authorities, nature of activities of the checked subject and the list of the questions which are subject to check;

1.2. methods and methods of conducting checks are understood as the control (checking) actions, actions, acceptances which are carried out (used) checking during check for the purpose of studying of the questions which are subject to check.

For the purposes of this resolution terms and their determinations in the values established in the Presidential decree of the Republic of Belarus of October 16, 2009 No. 510 "About enhancement of control (supervising) activities in the Republic of Belarus" and the Tax code of the Republic of Belarus are used;

1.3. when conducting checks by tax authorities methods of documentary, actual, continuous and (or) selective check, and also calculation method of check, observation are used by time method;

1.4. are performed by method of documentary check:

1.4.1. studying acting at the checked subject of system of intraeconomic accounting and control;

1.4.2. comparison of data of accounting and (or) tax accounting to data of the reporting, tax declarations (calculations), this accounting, reporting and tax declarations (calculations) to the relevant planned data (estimate, balance of the income and expenses, etc.);

1.4.3. establishment of reality of making of documentary drawn up economic activities, and also the actual circumstances of their making;

1.4.4. studying of information and documents, including in electronic form, concerning questions of check, received from state bodies, other organizations (including banks and the non-bank credit and financial organizations, competent authorities of foreign states) and the physical persons having information and (or) documents relating to activities of the checked subject on the transactions and calculations which are carried out with the checked subject or with the third parties;

1.4.5. research of separate documents, including:

studying of source accounting and settlement documents for the purpose of determination of their authenticity, compliance to the established requirements, reliability of reflection of economic activities;

comparison of quantity characteristics of the interconnected details of the same document, establishment of arithmetic correctness of the calculations and results containing in them for the purpose of establishment of obviously incorrect calculations, dopisk of strokes and figures in the document;

establishment of compliance of the concluded bargains reflected in documents of economic activities, to requirements of the legislation for form, content and execution;

1.4.6. research of the documents reflecting one economic activity including:

correlation of records, documents and actual data on one transactions with records, documents and actual data on the related other transactions of the checked subject and (or) with records, documents and the actual data obtained from his partners or the third parties;

comparison of the documents directly or indirectly displaying the checked economic activity;

checking of the data which are available for the checked subject of bank statements according to the current (settlement) and other accounts with authentic records according to these bank accounts, and also acquaintance with the documents which formed the basis for production of such records;

1.4.7. research of the documents displaying uniform economic activities including:

verification of quantitative information on movement of uniform inventory items for the checked period, comparison of data of accounting and (or) tax accounting to source accounting documents and data of operational accounting;

the chronological analysis of movement of inventory items by dates of making of economic activities;

the comparative analysis identical according to the document form, displaying similar transactions;

1.5. the method of the actual check performs establishment of the valid, real condition of any material object, transaction, act, process, the phenomenon or event by recalculation, measurement and the different ways allowing to obtain data (information) on characteristics of this object, transaction, act, process, the phenomenon, event and (or) their condition.

When conducting the actual check methods of check are chosen taking into account condition of accounting and (or) tax accounting of the checked subject and the questions arising in the analysis of the relevant documents;

1.6. the calculation method of check performs determination of the size of the amounts of taxes, charges (duties) which are payable in the budget in case of absence at the checked subject or non-presentation of documents of accounting, tax accounting by it and (or) other documents connected with the taxation, according to Regulations on procedure for determination of the size which are payable in the budget of the amounts of taxes, charges (duties) based on data on cash flow on accounts of the checked subject in bank and (or) the data on the checked subject received from other state bodies, legal entities and physical persons or calculation method based on the information about the legal entities and individual entrepreneurs performing similar types of activity, the approved resolution of Council of Ministers of the Republic of Belarus of March 24, 2010 No. 426;

1.7. observation by time method is performed for the purpose of establishment of the actual revenue (income) of the checked subject for the period during which observation is performed;

1.8. the method of continuous check performs the analysis of all subjects to check of the interconnected financial and economic activities and documents of the checked subject which drew up these transactions;

1.9. the method of selective check performs the analysis of part of documents of the checked subject, separate records of accounting and (or) tax accounting with the interconnected source documents are verified, come to light incorrectly reflected (not reflected) in accounting facts of financial and economic activities, the reasons of mistakes and misstatements become clear, observance check is performed by the checked subject of rules of accounting of economic activities;

1.10. when conducting check application of one or several methods specified in subitems 1.4-1.9 of Item 1 of this resolution is possible;

1.11. methods of implementation by tax authorities of checks are:

conducting counter checks;

survey of the territories used for implementation of activities, rooms, vehicles and other objects of the checked subject for determination of compliance of actual data about objects to the documental data provided by the checked subject (which is available for it);

carrying out personal inspection of the checked subject and his representatives, examination of the things which are in case of them, documents, values and vehicles in the limits necessary for detection of the documents, money, other objects testimonial of violation of the law;

check of the actual availability of documents and (or) property in rooms, other places of their storage;

control measurement of the executed amounts of works and the made costs on construction objects (including reconstruction, repair, restoration, improvement);

inventory count of property of the checked subject;

test purchase of inventory items, control order placement on performance of works, rendering services;

holding polls, reclamation and receipt of written and oral explanations from the checked subject, his representatives, other persons on the questions arising during conducting check, receipt of explanations from official, responsible persons and other workers of the checked subject;

reclamation and obtaining at the checked subject, the state bodies, other organizations and physical persons having the documents and (or) information concerning activities and (or) property of the checked subject, on a grant basis documents, necessary for check, and (or) information, including electronically and also withdrawal of originals of documents at the checked subject;

purpose of examination, involvement of experts, specialists;

carrying out researches (testing), the engineering certifications directed to clarification of the questions relating to check including testing of products, the direction on engineering certification of the cash equipment, gaming machines;

use of the control list of questions (check sheet);

carrying out control start in production of raw materials and materials, the control analysis of raw materials, materials and finished goods; establishment of the valid expenses of raw materials and materials, real machine output on amount of release, time, power consumption; correctness of write-off on production of raw materials and materials, and also setting standards of their expenses, comparison of the actual and filling data;

other methods determined by legal acts.

2. Establish forms:

2.1. instructions on conducting check according to appendix 1;

2.2. the act (reference) of check according to appendix 2;

2.3. decisions according to the inspection statement according to appendix 3;

2.4. appendices to the instruction of inspection of the Ministry of Taxes and Tax Collection on conducting exit check of head department of justice regional (The Minsk city) executive committee according to appendix 4;

2.5. the information notification explanation on measures of responsibility for implementation of activities by physical persons with violation of the law according to appendix 5;

2.6. instructions on conducting thematic operational check according to appendix 6;

2.7. the act (reference) of thematic operational check according to appendix 7;

2.8. decisions under the act of thematic operational check according to appendix 8;

2.9. the time and observation card according to appendix 9;

2.10. notices to produce of additional documents, information and (or) explanations or entering of the corresponding corrections into the tax declaration (calculation) and (or) documents or submission of the tax declaration (calculation) according to appendix 10;

2.11. the act of cameral check according to appendix 11;

2.12. the act of cameral check of physical person according to appendix 12;

2.13. requirements about submission of the declaration on the income and property according to appendix 13;

2.14. calculation of expenses and the income of physical person according to appendix 14;

2.15. requirements about submission of explanations about sources of the income according to appendix 15;

2.16. messages on results of cameral check of compliance of expenses and the income of physical person according to appendix 16;

2.17. the act of cameral check of compliance of expenses and the income of physical person according to appendix 17;

2.18. decisions under the act of cameral check of physical person according to appendix 18.

3. Recognize invalid:

the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of December 31, 2009 No. 88 "About methods and methods of conducting checks by tax authorities";

the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of December 31, 2010 No. 95 "About establishment of the document forms applied by tax authorities and their officials in case of control of compliance with law";

the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of January 31, 2012 No. 2 "About entering of amendments into the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of December 31, 2010 No. 95";

subitem 1.2 of Item 1 of the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of February 7, 2014 No. 8 "About entering of amendments and changes into some resolutions of the Ministry of Taxes and Tax Collection of the Republic of Belarus";

subitem 1.2 of Item 1 of the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of July 13, 2017 No. 9 "About modification and amendments in resolutions of the Ministry of Taxes and Tax Collection of the Republic of Belarus of January 9, 2008 No. 1 and of December 31, 2010 No. 95, about recognition voided some resolutions of the Ministry of Taxes and Tax Collection of the Republic of Belarus and their structural elements".

4. 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 April 30, 2019 No. 24

Form

The instruction on conducting check

_____________
  (date, number) 

Inspection of the Ministry of Taxes and Tax Collection _________________________
                                                     (name

_______________________________________ this instruction is issued on
  areas, the area, the city, the area in the city)

carrying out __________________________ checks of the checked subject (1)
                    (check type)

(state body) ___________________________________________
                                 (the name of the checked subject

_____________________________________________________________________
(state body), surname, own name, middle name (if that

_____________________________________________________________________
 is available) the individual entrepreneur, UNP(2), the location (the place

_____________________________________________________________________
                                 residence)

Basis for conducting check: _________________________________
                                         (name of normative

_____________________________________________________________            
               legal act, other)

Structure of checking: ________________________________________________
                          (positions, initials, surnames checking

____________________________________________________________________
                              including the head of check)

Question(s) of check with indication of the checked period(s) (3):

___________________________________________________________________
            (name of question(s), period(s)

 Term of conducting check: with ___________ on _____________
                                (date)          (date)

 To the head of the checked subject (state body),
to the representative (authorized person) according to __________________
                                                       (it is specified

it is necessary: ________________________________________________________
                name, Article (Item) of regulatory legal act)

____________________________________________________________________
 (obligations of the checked subject (state body) are specified

In case of failure to carry out (evasion from accomplishment) legal requirements
checking to the perpetrator responsibility measures can be applied,
stipulated by the legislation. This instruction is valid in case of
presentation of the official ID.

Chief (deputy chief)
inspections of the Ministry
on taxes and fees
on ________________________________

__________________

___________________

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

(signature)

(initials, surname)

M.P.

 

Of this instruction, the rights and obligations it is informed (4)  ____________ _______________________________________________________
       (date)     (the signature, initials, surname of the head checked

______________________________________________________________________
 subject (state body), representative (authorized person);

______________________________________________________________________   for the representative (authorized person) in addition it is specified
basis

______________________________________________________________________
     implementation of powers (name and other details of the document,

______________________________________________________________________
                   confirmatory power)

The copy of this instruction on carrying out __________________ checks
                                                 (check type)

it is directed by the letter (5) ___________ No. _______
                          (date)

The official of inspection of the Ministry of Taxes and Tax Collection on (5) 
 ________________________________________________________________________
        (the name of area, city, area, area in the city)

_____________________________ __________________ ___________________
      (position)                  (signature)     (initials, surname)

______________________________

(1) When conducting checks of the reorganized subject on activities
the attached subject of managing or the subject of managing on
their name, accounting number are specified to activities of branch
payer, location. In case of conducting check in part
its name is specified to activities of the foreign organization
representations and the place of its stay in the Republic of Belarus and (or)
the place (places) of implementation by the foreign organization of activities on
the territories of the Republic of Belarus, regarding which activities, (which)
it is performed, accounting number of the payer.

(2) Accounting number of the payer.

(3) When conducting checks of the reorganized subject on activities
the attached subject of managing or the subject of managing on
activities of branch, and also the foreign organization regarding activities
several representations questions of check and their periods are specified
separately for each attached subject of managing and (or)
branch, representation.

(4) It is filled in case of delivery of this instruction under list.

(5) It is filled in case of the direction of the copy of this instruction on
to mail.

Appendix 1

to instruction Form on conducting check

The decision on use of technical means to the instruction on conducting check

from _______ No. _____    
      (date)                                                            

________________________
   (decision date)

On the basis
 _______________________________________________________________________
   (the name, Article (Item) of regulatory legal act is specified)

the decision on use of ________________ technical means is made
                                                         (name

_____________________________________________________________________
                       technical means (in)

The official of inspection of the Ministry of Taxes and Tax Collection on
 ______________________________________________________________________
   (the name of area, area, city, area in the city)

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