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

of March 31, 2021 No. 9

About change of the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of December 31, 2010 No. 100

Based on Item 5 of article 107 of the Tax Code of the Republic of Belarus the Ministry of Taxes and Tax Collection of the Republic of Belarus DECIDES:

1. Bring in the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of December 31, 2010 No. 100 "About calculation and tax payment from physical persons" the following changes:

1.1. in subitem 1.2 of Item 1:

third to exclude the paragraph;

"(payment)" to exclude the word from the paragraph of the eighth;

add the subitem with paragraphs of the following content:

"notices on payment (surcharge) of the single tax from individual entrepreneurs and other physical persons according to appendix 12;

notifications on implementation of activities with payment of the single tax from individual entrepreneurs and other physical persons according to appendix 13;

notifications on the beginning of implementation (termination) of craft activity according to appendix 14;

notices on payment of vehicle tax according to appendix 15.";

1.2. from Item 2 of the word"," to exclude submissions of data by tax agents, banks, operators of mail service;

1.3. in appendix 1 to this resolution:

"***" to subitem 2.1 of Item 2 of the Section I to state the interlinear note in the following edition:

"*** The size of the income is determined by subitem 1.1 of Item 1 of article 209 of the Tax Code of the Republic of Belarus.";

in the interlinear note "**" to item 4 of the Section II of the word "appendix 9 to the Presidential decree of the Republic of Belarus of December 31, 2019" shall be replaced with words No. 503 "Items 22 and 29 of article 208 of the Tax Code of the Republic of Belarus";

1.4. to be reworded as follows appendix 3 to this resolution it (is applied);

1.5. 5, 9 to this resolution to be reworded as follows appendices (are applied);

1.6. to be reworded as follows appendix 11 to this resolution it (is applied);

1.7. add the resolution with appendices 12-15 (are applied);

1.8. in the Instruction about procedure for filling of tax declarations (calculations) for the income tax from physical persons, submission of data by tax agents, banks, operators of the mail service approved by this resolution:

from the name and Item 1 of the word"," to exclude submissions of data by tax agents, banks, operators of mail service;

in Item 2:

to add subitem 2.3 after part two with part of the following content:

"In case of submission of the declaration for the purpose of receipt of the social tax deduction provided by subitems 1.1 and 1.2 of Item 1 of article 210 of the Tax Code of the Republic of Belarus, and (or) the property tax deduction provided by subitem 1.1 of Item 1 of article 211 of the Tax Code of the Republic of Belarus in Item 1 of the Section II only income gained in tax period not in the place of the main work is specified (services, studies).";

in part two of subitem 2.6 of the word "appendix 9 to the Presidential decree of the Republic of Belarus of December 31, 2019 "About the taxation" shall be replaced with words No. 503 "Items 22 and 29 of article 208 of the Tax Code of the Republic of Belarus";

from the name of Chapter 4 of the word"," to exclude submission of data by tax agents, banks, operators of mail service;

in Item 8:

in part ten of figure "3.1.6" to replace with figures "3.1.7";

in part eleven of figure "3.1.7" and the word "Item 3 of the Presidential decree of the Republic of Belarus of December 31, 2019 No. 503" to replace respectively with figures "3.1.8" and words "the paragraph the seventh parts one of Item 8 of article 216 of the Tax Code of the Republic of Belarus";

in word part twelve "appendix 9 to the Presidential decree of the Republic of Belarus of December 31, 2019" shall be replaced with words No. 503 "article 208 of the Tax Code of the Republic of Belarus";

exclude Items 9-12;

in appendix 1 to this Instruction:

from signature stamp of appendix of the word"," to exclude submissions of data by tax agents, banks, operators of mail service;

" (to income amount, use received for the first two years)" to exclude from Item 3 of the word;

state Items 4-1-5 in the following edition:

"4-1. Codes of the income types received in the form of dividends and also from residents of the Park of high technologies, from residents of the Chinese-Belarusian industrial park "Great Stone" and (or) the joint Belarusian-Chinese company on development of the Chinese-Belarusian industrial park "Great Stone":

4-2. Codes of the income types received according to employment contracts (contracts) from the organizations and the individual entrepreneurs registered      from July 1, 2015 to December 31, 2025 in the territory of the southeast region of the Mogilev region and performing activities for production of goods (performance of works, rendering services) in the specified territory:

5. Codes of the income types exempted from the income tax from physical persons:

   to state subitem 6.1 of Item 6 in the following edition:

"6.1. standard:

   exclude Items 8 and 9.

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