of December 31, 2003 No. 127
About approval of the Instruction about accounting treatment for taxpayers, charges (duties) (other obliged persons) in tax authorities of the Republic of Belarus
Based on subitem 5.10 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 "Questions of the Ministry of Taxes and Tax Collection of the Republic of Belarus" and according to the General part of the Tax code of the Republic of Belarus the Ministry of Taxes and Tax Collection of the Republic of Belarus DECIDES:
1. Approve the enclosed Instruction about accounting treatment for taxpayers, charges (duties) (other obliged persons) in tax authorities of the Republic of Belarus.
2. Recognize to invalid:
the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of April 22, 2002 No. 49 "About approval of the Regulations on procedure for documentary ensuring maintaining the State register of taxpayers of the Republic of Belarus" (The national register of legal acts of the Republic of Belarus, 2002, No. 62, 8/8121);
the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of October 28, 2002 No. 96 "About modification of the Regulations on procedure for documentary ensuring maintaining the State register of taxpayers of the Republic of Belarus approved by the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of April 22, 2002 No. 49" (The national register of legal acts of the Republic of Belarus, 2002, No. 127, 8/8738).
Minister K. A. Sumar
Approved by the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of December 31, 2003 No. 127
1. The instruction about accounting treatment for taxpayers, charges (duties) (other obliged persons) in tax authorities of the Republic of Belarus is developed according to Articles 22, 64-66, 68, 82 General parts of the Tax code of the Republic of Belarus and establishes accounting treatment for taxpayers, charges (duties) (other obliged persons) (daleeplatelshchik).
In relation to this Instruction the terms below and determinations are used in the following values:
accounting number of the payer (further - UNP) - single in all territory of the Republic of Belarus and on all taxes, charges (duties), including on customs payments, number assigned to each payer in case of registration in tax authority. Assignment of UNP is performed along with entering of information about the payer into the State register of payers (other obliged persons) (the daleegosudarstvenny register);
the information map - the document processed by registering body in the forms approved by the resolution of the Ministry of Justice of the Republic of Belarus, the Ministry of Taxes and Tax Collection of the Republic of Belarus, the Ministry of statistics and the analysis of the Republic of Belarus and the Ministry of Labour and Social Protection of the Republic of Belarus of May 4, 2006 No. 25/57/50/57 "About approval of forms of the information card of the legal entity and the information card of the individual entrepreneur" (The national register of legal acts of the Republic of Belarus, 2006, No. 86, 8/14458).
2. Accounting of payers is performed by means of:
the statement of payers on accounting in tax authorities accompanied with assignment to the payer of UNP;
accounting of changes of information about the payers represented in case of registration in tax authorities;
accounting of data on accounts of payers in banks, the non-bank credit and financial organizations of the Republic of Belarus (further - bank).
2-1. The executive decision on accounting in tax authorities is made on statement of the payer by means of entering of record into the State register.
3. The document certifying statement of the payer on accounting in tax authority is the notice on assignment of UNP issued:
3.1. tax authority:
to the religious organization, organizational structure of republican state public association, fund, political party and other public association, its union (association) given the rights of the legal entity, to state body, economic group, particular partnership in form according to appendix 1 to this Instruction;
to the branch, representation and other separate division of the legal entity of the Republic of Belarus having separate balance and for which making of transactions by the legal entity opens the bank account with provision of the right to dispose of such account to officials of separate division (further if other, separate division of the legal entity is not established), in form according to appendix 1 to this Instruction;
the foreign organization for form according to appendix 2 to this Instruction;
to the physical person who is not the individual entrepreneur in form according to appendix 3 to this Instruction;
3.2. registering body to the organizations and the individual entrepreneurs who are not specified in paragraphs the second or fourth the subitem
3.1 this Item, according to the procedure, established by the legislation, in form according to appendix 1 to this Instruction.
4. The tax authority specifies the appropriated UNP in the notice on assignment of UNP, and also in the documents sent to the payer.
The payer specifies UNP appropriated to him:
in tax declarations (calculations), statements, other documents submitted to tax authority;
in payment instructions;
in other cases, stipulated by the legislation.
Persons obliged to represent according to the legislation to tax authorities of the information about the payer specify in the data of UNP of the payer represented to tax authority (in the presence of such information).
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The document ceased to be valid according to the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of December 31, 2010 No. 96