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

of April 26, 2022 No. 17

About provision of data

Based on paragraph two of Item 33-1 of the Regulations on procedure for the determination, calculation and payment of the rent approved by the Presidential decree of the Republic of Belarus of May 12, 2020 No. 160, of part one of Item 19-1, of Item 21 of article 243 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. Determine that the republican organization for state registration of real estate, the rights to it and transactions with it in the Ministry of Taxes and Tax Collection provides:

1.1. in time, established by paragraph one of Item 33-1 of the Regulations on procedure for determination, calculation and payment of the rent, Item 21 of article 243 of the Tax Code of the Republic of Belarus:

data on the parcels of land provided to legal entities with purpose for construction of capital structures (buildings, constructions) or for construction and servicing of capital structures (buildings, constructions) on which within three years from decision date about their provision (if adoption of such decision is not required – from the date of state registration of transition of the rights to such parcel of land), from decision date about change of purpose of the parcel of land or within six years from the date of state registration of emergence of the property right to the parcel of land of the winner of auction or the single participant of cancelled auction for sale of the parcel of land are not made state registration of creation of capital structures (buildings, constructions), including the last from constructed facilities, and (or) state registration of change of capital structures (buildings, constructions) in connection with commissioning of the last queue of construction and (or) start-up complex (except for the elements of improvement which are separate queue of construction or start-up complex), in form according to appendix 1;

data on the parcels of land provided to physical persons for construction of the one-apartment, blocked apartment house or for construction and servicing of the one-apartment, blocked apartment house, country construction, on which within three years from decision date about provision of the parcel of land (if adoption of such decision is not required – within three years from the date of state registration of transition of the rights to such parcel of land), or within three years from decision date about change of purpose of the parcel of land on purpose for construction of the one-apartment, blocked apartment house or for construction and servicing of the one-apartment, blocked apartment house, country construction, or within three years from the date of state registration of the termination of existence of the apartment house, giving or within six years from the date of state registration of emergence of the right to the parcel of land of the winner of auction or the single participant of cancelled auction for sale of the parcel of land state registration of creation of the apartment house, giving, in form according to appendix 2 is not made;

data on the parcels of land provided in lease to legal entities for construction and (or) servicing of capital structures (buildings, constructions) on which within three years from decision date about provision of the parcel of land in lease (if adoption of such decision is not required – within three years from the date of state registration of transition of the right of lease on it) state registration of creation of capital structures (buildings, constructions), including the last from constructed facilities, in form according to appendix 3 is not made;

1.2. in time, established by part one of Item 19-1 of article 243 of the Tax Code of the Republic of Belarus, the costs of lands, the parcels of land which are available in the register:

data on the cadastral cost of the parcels of land registered in the Single state register of real estate, the rights to it and transactions with it, except for the parcels of land, located in the territory of gardening partnerships, country cooperatives which are outside the territories of settlements for determination of tax base of the land tax in form according to appendix 4;

data on the cadastral cost of the parcels of land of gardening partnerships, country cooperatives which are outside the territories of settlements for determination of tax base of the land tax in form according to appendix 5.

The direction of the data specified in subitem 1.1 of this Item is performed in electronic form by means of forming of the Microsoft Excel file and is followed by the letter with indication of the number of the provided information and contact information of responsible persons.

The direction of the data specified in subitem 1.2 of this Item is performed in electronic form by means of forming of the file in the csv format and is followed by the letter with indication of the number of the provided information and contact information of responsible persons.

2. This resolution becomes effective since January 1, 2023.

Appendix 1

to the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of April 26, 2022 No. 17

Form

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