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

of February 26, 2020 No. 4

About submission of data

(as amended of the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of 27.04.2021 No. 14)

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 Item part two 3, of subitem 19 paragraph two. 1, subitem 19.2 of Item 19 of article 243 of the Tax Code of the Republic of Belarus DECIDES: the Ministry of Taxes and Tax Collection of the Republic of Belarus

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.

First Deputy Minister

I. N. Klepcha

It is approved

State committee on property of the Republic of Belarus

 

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

 

 

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.

2. Structural divisions of land management of local executive committees to tax authorities in the location of the parcels of land represent data:

2.1. about the parcels of land belonging to payers on the right of private property, the life inherited tenancy, permanent or temporary use and also about the parcels of land concerning which payers according to the legislation have the right to perform use (further, unless otherwise specified, – the parcels of land belonging to payers), – in time, established by paragraph one of 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 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 belonging to payers are represented separately concerning payers organizations and concerning payers – physical persons.

The tax authority from available in the automated information system "Calculation of Taxes" of data on the parcels of land belonging to payers – to physical persons, as of January 1 of the current year fills in columns 1, of 2, 4–10, 12 of appendix 1, and concerning lands in the gardening partnerships belonging to physical persons – columns 1, of 2, of 4, of 5, 7–10, 12 of appendix 1.

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