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

of February 26, 2020 No. 4

About submission of data

Based on subitems 19.1 and 19.2 of Item 19 of article 243 of the Tax Code of the Republic of Belarus, paragraph two of subitem 2.14 of Item 2 and part two of subitem 3.5 of Item 3 of the Regulations on procedure for the calculation and payment of the rent approved by the Presidential decree of the Republic of Belarus of December 17, 2025 No. 439, the Ministry of Taxes and Tax Collection of the Republic of Belarus DECIDES:

1. Approve the Instruction about procedure for submission to tax authorities of data on the parcels of land it (is applied).

2. This resolution becomes effective after its official publication.

Approved by the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of February 26, 2020 No. 4

The instruction about procedure for submission to tax authorities of data on the parcels of land

1. This Instruction establishes procedure for submission to inspectorates of the Ministry of Taxes and Tax Collection for areas, the cities, areas in the city (further – tax authorities) data on the parcels of land structural divisions of land management of local executive committees, local executive committees, administrations of free economic zones (further – administrations of SEZ).

2. In the location of the parcels of land are represented to tax authorities:

2.1. structural divisions of land management of local executive committees of the data on the parcels of land belonging to payers organizations on the right of private property, permanent or temporary use and also about the parcels of land concerning which payers organizations according to the legislation have the right to perform use (further, unless otherwise specified, – the parcels of land belonging to payers organizations), – in time, established by the paragraph the second subitem 19.1 of Item 19 of article 243 of the Tax Code of the Republic of Belarus.

Submission of data on the parcels of land belonging to payers organizations is performed in forms according to appendices 1 and 1-1 in electronic form by means of forming of the Microsoft Excel file.

Data on the parcels of land of agricultural purpose except for specified in part four of this subitem are reflected in appendix 1.

Data on the parcels of land of agricultural purpose having cadastral assessment (in points), occupied with capital structures (buildings, constructions), their parts and other objects, not having cadastral assessment (in points) and not occupied with capital structures (buildings, constructions), their parts and other objects, are reflected in appendix 1-1.

The direction in tax authority of data on the parcels of land belonging to payers organizations in files with the xls expansion is followed by the letter with indication of the number of the directed files and contact information of responsible persons;

2.2. in forms according to appendices 2 and 2-1 by means of forming of the Microsoft Excel file:

structural divisions of land management of local executive committees of the data on the made decisions which are the bases for origin, the termination or transition of the rights to the parcel of land concerning payers organizations (further, unless otherwise specified, – data on the made decisions) – in time, established by the paragraph third subitem 19.1 of Item 19 of article 243 of the Tax Code of the Republic of Belarus;

local executive committees, administrations of SEZ of the data on the made decisions and the signed lease agreements of the parcels of land which are in state-owned property about provision of the parcel of land in lease, prolongation of lease term of the parcel of land, and also the decisions which are the basis for state registration of change of the parcel of land provided in lease (and if state registration is not required, – decisions which the parcel of land provided in lease changes), and also about the made decisions which stop the lease right to the parcels of land if state registration is not required, – in time, established by the paragraph the second subitem 2.14 of Item 2 of the Regulations on procedure for calculation and payment of the rent.

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