Document from CIS Legislation database © 2003-2019 SojuzPravoInform LLC

RESOLUTION OF COUNCIL OF MINISTERS OF THE REPUBLIC OF BELARUS

of October 30, 2019 No. 735

About efficiency evaluation of privileges on taxes, charges (duties)

Based on Item 7 of article 35 of the Tax Code of the Republic of Belarus the Council of Ministers of the Republic of Belarus DECIDES:

1. Approve Regulations on evaluation procedure of efficiency of privileges on taxes, charges (duties) (further - the Provision) it (is applied).

2. Determine that the efficiency evaluation determined in subitem 3.1 of Item 3 of the Provision of the stimulating privileges on taxes, charges (duties) established before entry into force of this resolution is performed step by step during 2020-2022.

In subsequent the efficiency evaluation of the specified privileges is performed in the terms established in the Provision item 4 part two.

3. Offer National Statistical Committee annually till June 1 to provide to the Ministry of Finance official statistical information on statistics for the purposes of efficiency evaluation of privileges on taxes, charges (duties) according to the Provision.

4. Recommend to local executive and administrative organs within three months after adoption of this resolution to determine procedure for evaluating efficiency of the privileges on taxes, charges (duties) established by decisions of local councils of deputies or according to their order decisions of local executive and administrative organs.

5. This resolution becomes effective after its official publication.

Prime Minister of the Republic of Belarus

S. Rumas

Approved by the Resolution of Council of Ministers of the Republic of Belarus of October 30, 2019 No. 735

Regulations on evaluation procedure of efficiency of privileges on taxes, charges (duties)

Chapter 1. General provisions

1. This Provision determines evaluation procedure of efficiency of privileges by taxes, charges (duties).

2. In this Provision terms and their determinations in the values established by the Tax code of the Republic of Belarus and the Budget code of the Republic of Belarus are used.

3. For the purposes of this provision:

3.1. privilege (further if other is not provided, - tax benefits) are classified by taxes, charges (duties) on:

stimulating - provided for the purpose of the accelerated development of economic activity of separate categories of payers in types of economic activity, types of goods (works, services), property rights, in the separate territories;

system - the economies directed to creation of necessary conditions for sustainable development in general and provided to categories of payers which results of activities exert impact on basic conditions of economic development (road economy, transport, municipal services, scientific and technological progress, infrastructure for development of small and medium business, innovative infrastructure and another);

social - directed to stimulation and maintenance of socially important activities of payers, rendering social support to separate categories of citizens;

3.2. accounting of tax benefits according to their classification according to subitem 3.1 of this Item is performed:

The Ministry of Taxes and Tax Collection - concerning privileges on taxes, charges (duties), control of calculation and by which payment it is assigned to tax authorities;

The State Customs Committee - concerning privileges on taxes, charges (duties), control of calculation and by which payment it is assigned to customs authorities.

Chapter 2. General evaluation procedure of efficiency of the stimulating tax benefits

4. The efficiency evaluation of tax benefits is performed concerning the stimulating tax benefits.

The efficiency evaluation of the stimulating tax benefits is carried out by the Ministry of Finance together with the Ministry of Taxes and Tax Collection, the State Customs Committee at least once in three years.

5. The efficiency evaluation of the stimulating tax benefits includes:

assessment of feasibility of establishment (action prolongation) of the stimulating tax benefits;

efficiency evaluation of the established stimulating tax benefits, including those from them which are established before entry into force of the resolution which approved this Provision.

6. State bodies and the organizations *, interested in establishment (action prolongation) of the stimulating tax benefit, represent to the Ministry of Finance the passport of the stimulating tax benefit (further - the passport) in form according to appendix which features of filling are provided in subitem 14.1 of Item 14 of this provision, with indication of planned measure values of efficiency of the stimulating tax benefit with which use assessment of its efficiency will be performed:

by preparation of offers on establishment of the stimulating tax benefit - along with information specified in subitem 14.2 of Item 14 of this provision;

by preparation of offers on prolongation of action of the stimulating tax benefit for the next period - till February 1 of year of the end of action of the stimulating tax benefit with reasons for feasibility of prolongation of its action.

______________________________

* The republican state bodies and other state organizations subordinated to the Government of the Republic of Belarus, other state bodies and other state organizations, the subordinate Republic of Belarus (accountable) to the President regional (The Minsk city) executive committees (regarding establishment (action prolongation) of the stimulating tax benefits except for established by decisions of local councils of deputies or according to their order decisions of local executive and administrative organs), Council for development of entrepreneurship.

7. The Ministry of Finance together with the Ministry of Taxes and Tax Collection and the State Customs Committee annually till February 1:

Full text available with active License only!

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info

Effectively work with search system

Database include more 38000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.

Get help

If you cannot find the required document, or you do not know where to begin, go to Help section.

In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.

You also may open the section Frequently asked questions. This section provides answers to questions set by users.

Search engine created by SojuzPravoInform LLC. UI/UX design by Intelliants.