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

of April 17, 2019 No. 19/18

About procedure for offsetting of difference between the amount of the tax deductions and total amount of the value added tax

Based on part four of Item 5 of article 137 of the Tax Code of the Republic of Belarus, Item 10 of the Regulations on the Ministry of Finance of the Republic of Belarus approved by the resolution of Council of Ministers of the Republic of Belarus of October 31, 2001 No. 1585, of 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, the Ministry of Finance of the Republic of Belarus and the Ministry of Taxes and Tax Collection of the Republic of Belarus POSTANOVLYAYUT:

1. Approve the Instruction about procedure for offsetting of difference between the amount of the tax deductions and total amount of the value added tax estimated on sales of goods (works, services), property rights on account of obligations to the budget it (is applied).

2. Recognize invalid:

2.1. the resolution of the Ministry of Finance of the Republic of Belarus and the Ministry of Taxes and Tax Collection of the Republic of Belarus of April 28, 2010 No. 53/33 "About approval of the Instruction about procedure for return of difference between the amount of the tax deductions and total amount of the value added tax estimated on sales of goods (works, services), property rights and recognition No. 15/9 which voided resolutions of the Ministry of Taxes and Tax Collection of the Republic of Belarus and the Ministry of Finance of the Republic of Belarus of January 31, 2004";

2.2. the resolution of the Ministry of Finance of the Republic of Belarus and the Ministry of Taxes and Tax Collection of the Republic of Belarus of December 10, 2014 No. 81/41 "About modification and amendments in the Instruction about procedure for return of difference between the amount of the tax deductions and total amount of the value added tax estimated on sales of goods (works, services), property rights".

3. This resolution becomes effective after its official publication.

 

First Deputy Minister of Finance of the Republic of Belarus

Yu.M.Seliverstov

Minister of Taxes and Tax Collection of the Republic of Belarus

S.E.Nalivayko

It is approved

Brest regional executive committee

 

Vitebsk regional executive committee

 

Gomel regional executive committee

 

Grodno regional executive committee

 

Minsk city executive committee

 

Minsk regional executive committee

 

Mogilev regional executive committee

 

Approved by the Resolution of the Ministry of Finance of the Republic of Belarus and the Ministry of Taxes and Tax Collection of the Republic of Belarus of April 17, 2019 No. 19/18

The instruction about procedure for offsetting of difference between the amount of the tax deductions and total amount of the value added tax estimated on sales of goods (works, services), property rights on account of obligations to the budget

1. This Instruction determines procedure for offsetting of the amounts which remained after carrying out by tax authorities according to item 4 of article 137 of the Tax Code of the Republic of Belarus of offsetting of difference between the amount of the tax deductions and total amount of the value added tax estimated on sales of goods (works, services), property rights (further if other is not established, - difference amount), on account of execution of unexecuted obligations of the payer before republican and (or) local budgets (further if other is not established, - offsetting).

2. For the purposes of this Instruction the debt belongs to obligations of the payer:

2.1 before the republican budget:

on budget advances, the budget loans, percent on the budget loans, the penalty fee added for untimely return of budget advances, budget loans;

on the performed guarantees of the Government of the Republic of Belarus, percent and penalty fee on them;

2.2 before local budgets (budgets of regional and basic levels):

on budget advances, the budget loans, percent on the budget loans, the penalty fee added for untimely return of budget advances, budget loans;

on the performed guarantees of local executive and administrative organs, percent and penalty fee on them;

on the assets acquired by local executive and administrative organs by the conclusion with banks, "Development Bank of the Republic of Belarus" open joint stock company of contracts of assignment of the requirement according to regulatory legal acts of the President of the Republic of Belarus on the credits and interest for using by them, to percent (the increased percent) for untimely obligation fulfillment under the signed agreements.

3. Head departments of the Ministry of Finance on areas, Minsk daily in electronic form direct information on the payers having unexecuted obligations to the republican budget (further - information), to inspections of the Ministry of Taxes and Tax Collection (further if other is not established, - inspections of the Ministry of Taxes and Tax Collection) on areas, Minsk.

Information has the following structural structure: date, the name of the organization, surname, own name, middle name (if that is available) physical person, accounting number of the payer, the amount of unexecuted obligations to the republican budget.

Inspectorates of the Ministry of Taxes and Tax Collection for areas, Minsk in day of receipt of information send it to inspectorates of the Ministry of Taxes and Tax Collection for the place of registration of the payers having unexecuted obligations to the republican budget.

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