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

of January 31, 2020 No. 2

About submission of data and establishment of document forms

(as amended of the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of 14.07.2021 No. 29)

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 the paragraph of third Item 5 of Article 107, of the paragraph of third subitem 19.1 of Item 19 of article 243 of the Tax Code of the Republic of Belarus the Ministry of Taxes and Tax Collection of the Republic of Belarus DECIDES:

1. Determine that:

1.1. submission of data is performed in tax authorities:

1.1.1. in the place of registration:

local executive and administrative organs – about accepted in operation within calendar year for which the information is provided, financed by physical persons the single-family apartment houses finished with construction, apartments in the blocked apartment houses;

garage cooperatives – about accepted in operation within calendar year for which the information, the garages finished with construction is provided;

country cooperatives – about accepted in operation within calendar year for which the information, the dachas finished with construction is provided;

gardening partnerships – about finished with construction within calendar year for which the information, garden lodges is provided.

Filling of the data specified in paragraphs the second or fourth to part one of this subitem is made based on acceptance acts in operation of the corresponding real estate objects, filling of the data specified in paragraph five of part one of this subitem – based on the references of gardening partnership issued for state registration of the property rights to garden lodges;

1.1.2. in the location of the parcels of land:

country cooperatives – about the parcels of land provided to physical persons in country cooperatives within calendar year for which the information is provided;

gardening partnerships – about the parcels of land provided to physical persons in gardening partnerships within calendar year for which the information is provided;

1.2. provision of the data specified in subitem 1.1 of this Item in tax authorities is performed on paper or in electronic form by means of forming of the file in the Microsoft Excel or Word format. At the same time:

the data specified in paragraphs the second or fifth to part one of subitem 1.1.1 of this Item are provided in form according to appendix 1;

the data specified in paragraphs second or third subitem 1.1.2 of this Item are provided in form according to appendix 2.

The direction in tax authority of the data specified in subitem 1.1 of this Item is followed by the letter with indication of the name of the provided information, contact information of responsible persons.

2. Establish forms:

notifications on use in business activity in tax period of capital structures (buildings, constructions), their parts according to appendix 3;

notifications on increase (reduction) in tax period of the area of the capital structures (buildings, constructions) used in business activity, their parts or the termination of their use in such activities according to appendix 4;

notifications on the choice of the taxation object exempted from the tax discharge on the real estate in form according to appendix 5.

The parts one of this Item of the notification specified in paragraphs the second or fourth are represented by the payer to tax authority in writing or electronic form through private office of the payer.

3. This resolution becomes effective after its official publication. 

Minister

S.E.Nalivayko

It is approved

Minsk city executive committee

 

Brest regional executive committee

 

Vitebsk regional executive committee

 

Gomel regional executive committee

 

Grodno regional executive committee

 

Minsk regional executive committee

 

Mogilev regional executive committee

 

 

Appendix 1

to the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of January 31, 2020 No. 2

Form

Svedeniya1 about accepted in operation financed by physical persons the single-family apartment houses finished with construction, apartments in the blocked apartment houses, garages, dachas, and also garden lodges finished with construction

Surname, own name, middle name (if that is available) physical person

Residence of physical person

Identification number / Birth date physical litsa2

The name of the real estate object finished with construction

The location (address) of the real estate object finished vozvedeniyem3

Number of the real estate object finished vozvedeniyem4

The area of the object of the real estate, finished with construction, sq. m5

Decision date about approval of the acceptance act in operation of real estate object or the reference of gardening partnership issued for state registration of the property right to garden lodge

1

2

3

4

5

6

7

8

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