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RESOLUTION OF COUNCIL OF MINISTERS OF THE REPUBLIC OF BELARUS

of July 15, 2022 No. 465

About features of assessment of separate economic activities

Based on the paragraph of the third item 4 of article 33 of the Tax Code of the Republic of Belarus the Council of Ministers of the Republic of Belarus DECIDES:

1. Determine that:

1.1. reference of actions or events to economic activities which main objective of making are failure to pay (incomplete payment) and (or) offsetting, return of tax amount (collection) is performed in each case based on collected proofs, the actual data on the taxation objects and (or) the actual circumstances of making of economic activities;

1.2. feature of reference of actions or events to economic activities which main objective of making are failure to pay (incomplete payment) and (or) offsetting, return of tax amount (collection) is receipt of economic benefit in the form of unpaid (not completely paid) and (or) offset, amounts repaid of taxes (charges) as a result of making of the economic activities which are not caused by reasonable economic or other reasons for lack of intention to gain economic effect of implementation of real business or other economic activity;

1.3. the real essence of economic activities and the actual circumstances of their making have advantage over their registration in source accounting and other documents;

1.4. for the purposes of acceptance to accounting during check of actually incurred expenses and (or) actually gained income obligation to prove the size (assessment in cost indicators) not documented economic activities made with the legal and (or) physical persons including registered as individual entrepreneurs, which were actually fulfilling obligations according to the transaction it is assigned to the taxpayer, charges (duties).

2. For the purposes of this resolution the bases for reference of actions or events to the economic activities which are not caused by reasonable economic or other reasons for lack of intention to gain economic effect of implementation of real business or other economic activity can be:

specifying of false information in source accounting documents in case of sales of goods in the domestic market using tax rate on value added in the amount of ten (10) percent on the prices is lower than their cost (for self-produced goods), the acquisition prices (for goods purchased), the entailed excess of deductions on the value added tax over the total amount of the value added tax estimated on sales of goods (works, services), property rights and deduction of tax amounts on value added in full irrespective of the tax amounts on value added estimated on sales of goods (works, services), property rights;

creation of the conditions which are formally meeting requirements of the legislation, for prolongation of deadline of use of tax benefits, including the lowered rates and preferences;

sales of goods (works, services) using tax rate on value added in the amount of zero (0) percent, ten (10) percent for receipt of the right to offsetting and (or) return of difference between the amount of the tax deductions and total amount of the value added tax estimated on sales of goods (works, services), property rights in full irrespective of the estimated tax amount on value added in the amount which is repeatedly exceeding turnover on sales of goods (works, services), property rights;

the conclusion of civil contracts with the physical persons including registered as individual entrepreneurs who actually perform the functions provided by employment contracts (substitution of employment relationships civil);

realization of fixed assets, inventory items to the legal and (or) physical persons including registered as individual entrepreneurs at the cost considerably underestimated in relation to market value with further sale by the specified subjects (persons) of these fixed assets, inventory items on market (close to market) costs;

intended state registration of several legal entities and (or) individual entrepreneurs and (or) intended separation of activities between the legal entities and (or) individual entrepreneurs having the right to application of specific modes of the taxation and (or) tax benefits;

other actions and (or) events which main objective of making are failure to pay (incomplete payment) and (or) offsetting, return of tax amount (collection).

In case of assessment of availability of the basis provided in paragraph seven of part one of this Item during check of the subject of managing activities of this subject and participants of such activities (further - participants), including on questions in total are subject to studying:

state registration of participants and (or) separation of their activities;

direct or indirect interdependence (affiliation) of the subject of managing and participants;

availability at participants of the labor, financial, material and other resources sufficient for implementation of real business and (or) other economic activity in the interests and on the risk, and also for the benefit of the subject of managing;

organizational interaction of the subject of managing and participants;

acceptances of management decisions, accomplishment of the coordinating functions of the subject of managing by governing bodies, participants, and also the other persons having the right to give obligatory for the subject of managing participants of specifying or opportunity to otherwise determine their actions, to directly exert impact on their activities;

tax load of the subject of managing and participants;

implementation of the identical and (or) connected among themselves directions (types) of activities.

3. This resolution becomes effective after its official publication and does not extend the action to checks, including cameral, carried out * before entry into force of this resolution, and also additional checks in relation to the checks which are carried out before the specified date.

______________________________

* For the purposes of this resolution under performed checks on which statements (references) of check are drawn up are understood.

Prime Minister of the Republic of Belarus

R. Golovchenko

 

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