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

of April 26, 2022 No. 17

About provision of data

(as amended on 21-04-2023)

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 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 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 provides:

data on the parcels of land provided 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 (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 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 and (or) 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 and (or) servicing of the one-apartment, blocked apartment house, country construction 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.

The direction of the data specified in part one 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.

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

Minister

S.E.Nalivayko

It is approved

State committee on property of the Republic of Belarus

 

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

Data on the parcels of land provided 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 (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 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),
for January 1 20 __ goda1

Cadastral number land uchastka2

Accounting number platelshchika3

Name of the organization

Quarter and year in which 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 land uchastka4 expire

Quarter and year in which state registration of creation of capital structure is performed (buildings constructions) (if they are subject to state registration) 5

1

2

3

4

5

______________________________

1 Data are represented on the parcels of land on which state registration of creation of capital structure (the building, construction) is not made prior to the beginning of accounting tax period.

2 It is filled in the form of the number consisting of 18 figures.

3 It is filled in the form of the number consisting of 9 figures.

4 It is filled in the form of X.XXXX where X corresponds to number of quarter: The I quarter – "1"; The II quarter – "2"; III quarter – "3"; The IV quarter – "4", and XXXX – year.

5 It is filled in the form of X.XXXX where X corresponds to number of quarter: The I quarter – "1"; The II quarter – "2"; III quarter – "3"; The IV quarter – "4", and XXXX – year. If capital structures (buildings, constructions) are not subject to state registration, and also in case of lack of the registered capital structures (buildings, constructions) column 5 is not filled in.

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