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

of March 31, 2022 No. 14

About change of the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of December 31, 2010 No. 96

Based on part five of Item 1 of Article 69, of the paragraph of third Item 5 of article 107 of the Tax Code of the Republic of Belarus, 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. Bring in the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of December 31, 2010 No. 96 "About statement and removal from accounting in tax authorities" the following changes:

1.1. preamble after figures "1592," to add with words "parts five of Item 1 of Article 69,";

1.2. to state the paragraph of the seventh part one of Item 1 in the following edition:

"statements for registration in the tax authority of the foreign organization, the foreign individual entrepreneur rendering services electronically, the foreign organization, the foreign individual entrepreneur performing electronic remote sales of goods according to appendix 42;";

1.3. in appendix 1 to this resolution:

replace the words "Phone" and "phone" respectively with the words "Phone Number" and "phone number";

shall be replaced with words the words "about separate divisions" "about separate divisions ***";

add appendix with the interlinear note of the following content:

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