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

of January 30, 2019 No. 5

About approval of the Instruction about procedure for accounting of the income and expenses

(as amended on 25-03-2022)

Based on Item 38 of Article 205, of paragraph two of item 4 of article 336 of the Tax Code of the Republic of Belarus and 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, the Ministry of Taxes and Tax Collection of the Republic of Belarus DECIDES:

1. Approve the Instruction about procedure for accounting of the income and expenses it (is applied).

2. This resolution becomes effective since April 5, 2019.

Minister

S.E.Nalivayko

Approved by the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of January 30, 2019 No. 5

The instruction about procedure for accounting of the income and expenses

Chapter 1. General provisions

1. This Instruction establishes procedure for accounting of the income and expenses (further if other is not established, - accounting) the individual entrepreneurs, notaries performing notarial activities in notarial bureau (further if other is not established, - payers).

2. Action of Items 6-12 and 14 of this Instruction extends to the payers applying simplified taxation system and recording in the book of accounting of the income and expenses of the organizations and individual entrepreneurs applying simplified taxation system which form and procedure for filling are established by the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus, the Ministry of Finance of the Republic of Belarus, the Ministry of Labour and Social Protection of the Republic of Belarus and National Statistical Committee of the Republic of Belarus of January 9, 2019 No. 4/1/1/1 "About establishment of form of the book of accounting of the income and expenses of the organizations and individual entrepreneurs applying simplified taxation system and procedure for its filling".

Action of this Instruction extends to payers:

applying simplified taxation system, in the cases established by subitem 1.2.1 of Item 1 of Article 326 and (or) Item 5 of article 333 of the Tax Code of the Republic of Belarus;

the single tax from individual entrepreneurs and other physical persons (further - the single tax).

3. Accounting is performed independently by the payer or the other person according to the procedure, established by the legislation.

4. For the purposes of this Instruction the following terms and their determinations are used:

4.1. the document confirming making of economic activity - source accounting document, other document confirming making of economic activity based on which economic activity is reflected in accounting documents;

4.2. property - set of things and material values:

the economic benefits involved by the payer in economic circulation for use in business activity for the purpose of obtaining;

arising at the payer as a result of committed economic activities from which he assumes receipt of economic benefits;

4.3. exchange differences - the differences arising in case of recalculation of the cost of money expressed in foreign currency, accounts receivable and obligations (except for the received and issued advance payments, advance payment, inclinations, letters of credit and accounts payable which repayment is performed in the form of the letter of credit) in Belarusian rubles on the official rate of Belarusian ruble in relation to the corresponding foreign currency established by National Bank (further - the official rate), for date of making of economic activity in foreign currency;

4.4. the obligation - the debt of the payer which resulted from committed economic activities;

4.5. the accounting document - the document in which registration, accumulating and systematization of the accounting information containing in source accounting documents, other documents confirming making of economic activities in natural and cost indicators or in cost indicators are made;

4.6. economic activity - the action or event which are subject to reflection by the payer in accounting and leading to change of its property, obligations, income, expenses.

5. Accounting is based on documentary confirmed data on objects, taxable or connected with the taxation.

Accounting shall provide timely and reliable creation of tax declarations (calculations), and also other documents and (or) information necessary for calculation, payment and tax collection, charges (duties), and representation to their tax authority.

6. The document confirming the fact of making by the payer of economic activity is source accounting document, other document confirming its making.

Source accounting documents accepted to accounting if other is not stipulated in Item 20 Regulations on the Park of high technologies, the President of the Republic of Belarus approved by the Decree of September 22, 2005 No. 12, and Item 9 of this Instruction, shall contain the following obligatory data:

name of the document, date of its creation;

the name of the organization, surname and initials of the individual entrepreneur who is the participant of economic activity;

content and the basis of making of economic activity, its assessment in natural and cost indicators or in cost indicators;

surnames, initials, signatures and positions (in case of their availability) persons responsible for making of economic activity and (or) correctness of its registration.

Other documents, confirmatory, making of economic activities, accepted to accounting, shall contain the following obligatory data:

the name of the organization, surname and initials of the individual entrepreneur who is the participant of economic activity;

date of creation of the document;

assessment of committed economic activity in natural and cost indicators or in cost indicators.

The documents confirming making of economic activities, accepted to accounting may contain other data which are not obligatory.

7. The documents confirming making of economic activities taking into account provisions of article 205 of the Tax Code of the Republic of Belarus are:

source accounting documents constituted according to the legislation included in the list of source accounting documents approved by the resolution of Council of Ministers of the Republic of Belarus of March 24, 2011 No. 360;

statements according to the current (settlement) bank account;

accounts for hotel accommodation, camping and in other similar places for accommodation;

the documents containing data on the sales received by means of the control system of the cash equipment (further - SKKO) and (or) control systems of vending machines (further - SKTA);

daily (replaceable) reports (Z-reports);

reports of the supplier on fuel leave;

expense reports and payment documents attached to them;

payment warrants of merchant acquirer for transfer of the money which is charged off from maps accounts of buyers;

the receipt (other document) on postal money transfer issued by the operator of mail service;

the receipt on acceptance of cash in case of sales of goods (performance of works, rendering services) without use of the cash equipment and payment terminals;

the calculation constituted in the cases requiring carrying out additional calculations for reflection of economic activity in accounting (determination of original cost of fixed assets, determination of positive and negative differences and other similar cases);

other documents confirming making of economic activities.

In case of purchase of goods (works, services) outside the territory of the Republic of Belarus such goods (works, services) are reflected in accounting based on the documents which are written out to the payer by the supplier of goods (works, services).

In case of purchase of goods, raw materials, materials at the physical persons who are not individual entrepreneurs as source accounting document by payers apply the act of purchase of goods, raw materials, materials in form according to appendix 1.

8. The document accepted to accounting confirming making of economic activity is constituted in case of its making and if it is not possible - directly after its making.

9. Source accounting document accepted to accounting can be constituted by the payer solely in the cases and procedure established by the resolution of the Ministry of Finance of the Republic of Belarus of February 12, 2018 No. 13 "About individual creation of source accounting documents".

10. Payers movement of inventory items is drawn up by commodity-transport delivery note and (or) the consignment note in the cases and procedure established by the resolution of the Ministry of Finance of the Republic of Belarus of June 30, 2016 No. 58 "About forms of commodity-transport delivery note and the consignment note and procedure for their filling".

10-1. Payers when implementing the transactions connected with turnover of goods use the commodity-transport and (or) consignment notes created in the form of electronic documents in cases, stipulated in Item 3 Provisions on marking of goods by means of identification, No. approved by the Presidential decree of the Republic of Belarus of June 10, 2011 243, and (or) Item 14 of the Regulations on functioning of system of traceability of goods approved by the Presidential decree of the Republic of Belarus of December 29, 2020 No. 496.

11. Payers have the right to approve independently for application of form of source accounting documents in the following cases:

in the absence of forms of such documents in the list of source accounting documents;

in the absence of forms of such documents in this Instruction.

12. The document accepted to accounting confirming making of economic activity is constituted on paper and (or) in the form of the electronic document. The document accepted to accounting confirming making of economic activity in the form of the electronic document shall conform to requirements of the Law of the Republic of Belarus of December 28, 2009 No. 113-Z "About the electronic document and the digital signature".

In the documents accepted to accounting confirming making of the economic activities constituted on paper (except for source accounting documents which forms affirm National Bank and also by which are drawn up receiving and delivery of cash), corrections are allowed. Correction in the document accepted to accounting confirming making of economic activity is brought in all its copies and shall contain date of correction, surname (surnames), initials and the signature of person (persons) who made (made) correction.

13. Each economic activity shall be reflected in the relevant accounting documents taking into account requirements of this Instruction.

Based on the documents confirming making of economic activities, information is reflected in the following accounting documents if other is not provided by this Item:

to the book of accounting of gross revenue from sales of goods (works, services) (further if other is not established, - the book of accounting of gross revenue) in form according to appendix 2;

to the book of fixed asset accounting in form according to appendix 3;

to the book of accounting of intangible assets in form according to appendix 4;

to the book of accounting of separate objects as a part of current assets in form according to appendix 5;

to the book of accounting of raw materials and materials in form according to appendix 6;

to the book of accounting of goods (finished goods) in form according to appendix 7;

to the book of amount-based accounting of goods in form according to appendix 8;

to the book of accounting of the income and expenses in form according to appendix 9;

to the book of accounting of tax amounts on value added according to appendix 11;

to the liability ledger the tax agent in form according to appendix 12.

The book of accounting of the income and expenses is kept by all payers, except for the payers of the single tax and payers specified in part one of Item 2 of this Instruction. The book of accounting of tax amounts on value added is kept by all taxpayers on value added.

The payers of the single tax and payers specified in part one of Item 2 of this Instruction do not keep the book fixed asset accounting, the book of accounting of intangible assets, the book of accounting of separate objects as a part of current assets, the book of accounting of raw materials and materials, the book of accounting of goods (finished goods), the book of amount-based accounting of goods. Other payers need of ledger maintenance of fixed asset accounting, the book of accounting of intangible assets, books of accounting of separate objects as a part of current assets, books of accounting of raw materials and materials, books of accounting of goods (finished goods), the book of amount-based accounting of goods is determined independently, proceeding from specifics of the activities performed by them.

Additional graphs can be entered into forms of the accounting documents established by this Instruction in need of disaggregation of accounting by payers.

Instead of forms of the book of fixed asset accounting, the book of accounting of intangible assets, the book of accounting of separate objects as a part of current assets, the book of accounting of raw materials and materials and the book of accounting of the goods (finished goods) established by this Instruction, payers have the right to develop independently forms of such accounting documents, having provided in them the indicators necessary for calculation of tax base, and (or) the indicators reflecting accounting of property and its realization in quantitative and value term by each type of goods (works, services), property rights and also other indicators connected with specifics of the activities performed by them.

In cases if the legislation provides conducting separate accounting of the income and expenses, such account is kept in separate accounting documents.

Maintaining one general accounting document by payers with implementation of records about fixed assets, intangible assets, separate objects as a part of current assets, raw materials and materials, goods (finished goods), amount-based accounting of goods, accounting of tax amounts on value added in separate Sections of this accounting document according to features of business activity is allowed.

The payers determining expenses according to the procedure, stipulated in Item the 36th article 205 of the Tax Code of the Republic of Belarus, and also the payers applying simplified taxation system and recording according to the procedure, determined by this Instruction having the right not to record fixed assets, intangible assets, separate objects as a part of current assets, raw materials and materials, goods (finished goods).

14. Individual entrepreneurs in the cases provided by Chapters 14, 18 Tax codes of the Republic of Belarus draw up the written decision.

The decision made by the individual entrepreneur cannot be changed during tax period.

15. Entries in accounting documents are made in chronological procedure no later than the day following behind day of creation of the document confirming making of economic activity if other is not established by subitem 18.3 of Item 18 and Item 77 of this Instruction.

In accounting documents indicators are reflected in Belarusian rubles with accuracy of two signs after comma if other is not established by part three of this Item and Item 79 of this Instruction.

In accounting documents the cost for commodity unit (raw materials, materials) acquired for foreign currency converted into Belarusian rubles on the official rate for date of making of economic activity is reflected with accuracy of four signs after comma.

16. Accounting documents can be maintained as on papers, and in electronic form. When maintaining accounting documents in electronic form payers upon termination of tax period, and when conducting check by tax authority for the expired accounting period of the current calendar year - for the expired accounting period draw up them on papers.

In accounting documents corrections are allowed. Corrections of the wrong records are brought in the accounting documents processed on paper by deletion and uchineniye of the correct records. Corrections shall be proved, contain date of correction, surname (surnames), initials, the signature of person (persons) who made (made) correction and shall not interfere with reading of initial record.

Accounting paper documents are maintained before their complete use then payers fill in new accounting paper documents or in electronic form.

In case of storage of accounting documents payers provide their protection against unauthorized corrections.

Chapter 2. Accounting of gross revenue from sales of goods (works, services)

17. Accounting of gross revenue from sales of goods (works, services) on which the single tax is paid is conducted according to the procedure, determined by this Chapter, payers of the single tax when implementing the types of activity determined in Item 1 of article 337 of the Tax Code of the Republic of Belarus.

Accounting of gross revenue from sales of goods (works, services) is conducted in the book of accounting of gross revenue in form according to appendix 2.

If necessary payers of the single tax have the right to add form of the book of accounting of gross revenue with the column reflecting receipt of the amounts which are not recognized by proceeds from sales of goods (works, services) at the time of their receipt (mortgage cost of objects of hire, advance payment, deposit, advance payment) and also other graphs.

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