RESOLUTION OF COUNCIL OF MINISTERS OF THE REPUBLIC OF BELARUS

of July 1, 2022 No. 433

About procedure for use of the appendix "Tax on the Professional Income"

Based on part three of Item 1 of article 381 of the Tax Code of the Republic of Belarus the Council of Ministers of the Republic of Belarus DECIDES:

1. Approve Regulations on procedure for use of the appendix "Tax on the Professional Income" it (is applied).

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

Approved by the Resolution of Council of Ministers of the Republic of Belarus of July 1, 2022 No. 433

Regulations on procedure for use of the appendix "Tax on the Professional Income"

Chapter 1. General provisions

1. This Provision determines procedure for use by taxpayers on the professional income (further – the payer) the appendices "Tax on the Professional Income" (further – appendix) in cases:

informing tax authority on application of tax on the professional income;

forming and adjustments in application of documents containing records about the calculations made by payers, connected with receipt of the professional income which is the taxation object tax on the professional income (further – checks);

transfers to tax authority of data on the amount of the calculations connected with receipt of the professional income which is the taxation object tax on the professional income (further – calculations);

notifications tax authority of the payer about the tax amount on the professional income which is subject to payment following the results of tax period;

the tax discharges on the professional income;

phase-out of tax on the professional income.

2. Interaction between the payer and tax authority is performed through the appendix which is the software of the Ministry of Taxes and Tax Collection.

3. Date of submission by the payer of documents (information), data through appendix date of their obtaining by tax authority by means of appendix is considered.

Date of receipt by the payer of information, data through appendix date of their direction tax authority in appendix is considered.

Chapter 2. Informing tax authority on application of tax on the professional income

4. Information on application of tax on the professional income goes the payer through appendix with use of one of the following methods of identification:

accounting record and password of access to private office of the payer;

based on data of the identity document, by means of service of interbank system of identification;

through mobile operators based on data of the identity document, and number of the mobile phone.

5. In case of the direction of information specified in item 4 of this provision the payer in case of availability at it legal basis for application of privileges on tax on the professional income according to Item 5 of article 381-3 of the Tax Code of the Republic of Belarus puts down sign of availability of such privileges in appendix.

When losing the right to application of the privileges specified in part one of this Item, or lack of legal basis for their application the sign which is put down in appendix is subject to removal.

Chapter 3. Phase-out of tax on the professional income

6. Phase-out of tax on the professional income is performed through appendix:

by the notification the payer about the decision on the termination of activities made by it using tax on the professional income;

at the initiative of tax authority in the cases determined in subitem 3.2 of Item 3 of article 381 of the Tax Code of the Republic of Belarus.

7. In the case determined in the paragraph the second subitem 3.2 of Item 3 of article 381 of the Tax Code of the Republic of Belarus, the tax authority notifies the payer through appendix on phase-out of tax on the professional income.

Chapter 4. Forming of checks and transfer of data on the amount of calculations

8. When making calculations the payer shall create the check with use of appendix, provide its transfer to the buyer (customer) according to the procedure, provided in Items 10 and 11 of this provision and to transfer data on the amount of calculations of tax authority for implementation of tax control.

The check created by means of appendix according to the procedure, determined by this Chapter, is the document confirming acceptance by the payer of instruments of payment in case of sales of goods, performance of works, rendering services (including in case of acceptance of advance payment, advance payment, deposit).

______________________________

* The buyer (customer) – legal entity or physical person, including the individual entrepreneur acquiring goods under the paid agreement (works, services), property rights.

9. The check shall be created by the payer in appendix at the time of receipt of money on each fact of calculation if other is not provided in part two of this Item.

When implementing calculations by means of bank payment cards, QR codes and (or) mobile applications, non-cash or electronic money allows forming by the payer of the check on each fact of calculation no later than the 7th following after month in which buyers (customers) make calculations.

10. The payer shall transfer the created check to the buyer (customer) electronically or on paper, except for refusal of the buyer (customer) in its obtaining.

11. Electronically the created check is transferred in the way:

the directions it to the buyer (customer) with use of means of communication (The SMS message, the message on the e-mail address or another);

providing to the buyer (customer) of opportunity at the time of forming of the check to consider the mobile phone, the smartphone or the computer, including the tablet computer, the QR code containing on the check.

12. In the check the following obligatory details shall be specified:

name of the check;

date and time of forming of the check;

the date of receipt of the professional income determined according to Item 1 of article 3815 of the Tax Code of the Republic of Belarus;

surname, own name, middle name (if that is available) the payer;

accounting number of the payer (further – UNP);

specifying on application of tax on the professional income;

type of the transaction (transaction);

names of implementable goods (the performed works, the rendered services), the transferred property rights;

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