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RESOLUTION OF COUNCIL OF MINISTERS OF THE REPUBLIC OF BELARUS

of February 27, 2023 No. 157

About determination of competent authorities

For the purpose of realization of part one of Item 1 of article 3 of the Contract between the Republic of Belarus and the Russian Federation about the general principles of the taxation on indirect taxes of October 3, 2022 and in pursuance of article 2 of the Law of the Republic of Belarus of January 12, 2023 "About ratification of the Contract between the Republic of Belarus and the Russian Federation about the general principles of the taxation on indirect taxes" the Council of Ministers of the Republic of Belarus DECIDES: No. 244-Z

1. Determine:

1.1. The Ministry of Finance the competent authority authorized on:

preparation and the direction in the Supranational Tax Committee of addresses concerning carrying out tax policy within implementation of the Contract between the Republic of Belarus and the Russian Federation about the general principles of the taxation on indirect taxes of October 3, 2022;

the notification of competent authorities of the Russian Federation on changes of the tax legislation of the Republic of Belarus concerning the value added tax (further - the VAT) and excises, and also the notification of the Supranational Tax Committee on the following provisions of the tax legislation of the Republic of Belarus which are subject to application as of January 1 every year:

about the list of excise goods and services with indication of the sizes of rates of excises in them;

about the list of releases, privileges on excises;

about the size the main and the lowered VAT rates;

about all changes (lack of changes) in comparison with January 1 of previous year concerning persons exempted from the VAT and transactions (turnovers) exempted from the VAT either liable to VAT on the lowered or zero rate;

1.2. The Ministry of Taxes and Tax Collection the competent authority authorized on:

preparation and the direction in the Supranational Tax Committee of notifications (addresses) concerning work of the Integrated system of administration of indirect taxes;

interaction with competent authorities of the Russian Federation regarding work of the Integrated system of administration of indirect taxes.

2. Make changes to the following resolutions of Council of Ministers of the Republic of Belarus:

2.1. to add item 4 of the Regulations on the Ministry of Finance of the Republic of Belarus approved by the resolution of Council of Ministers of the Republic of Belarus of October 31, 2001 No. 1585, with subitem 4.8-1 of the following content:

"4.8-1. performs interaction with competent authorities of the Russian Federation and the Supranational Tax Committee by means of the direction to these bodies and committee of notifications (addresses) concerning carrying out tax policy within implementation of the Contract between the Republic of Belarus and the Russian Federation about the general principles of the taxation on indirect taxes of October 3, 2022;";

2.2. to add 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, with subitems 5.15-1-5.15-3 of the following content:

"5.15-1. performs interaction with competent authorities of the Russian Federation and the Supranational Tax Committee by means of the direction to these bodies and committee of notifications (addresses) concerning work of the Integrated system of administration of indirect taxes within implementation of the Contract between the Republic of Belarus and the Russian Federation about the general principles of the taxation on indirect taxes of October 3, 2022;

5.15-2. provides within implementation of the Contract between the Republic of Belarus and the Russian Federation about the general principles of the taxation on indirect taxes of October 3, 2022 receipt in the Integrated system of administration of indirect taxes of information necessary and sufficient for operating control behind the tax discharge on value added, books audit of timeliness, completeness, reliability of transmitted data and compliance with law on information security;

5.15-3. stops (resumes) information transfer in the Integrated system of administration of indirect taxes in cases and procedure which are determined by the Contract between the Republic of Belarus and the Russian Federation on the general principles of the taxation by indirect taxes of October 3, 2022;".

3. To the Ministry of Foreign Affairs to inform the Russian side on determination of competent authorities on implementation of the Contract between the Republic of Belarus and the Russian Federation about the general principles of the taxation on indirect taxes of October 3, 2022.

4. This resolution becomes effective after its official publication.

Prime Minister of the Republic of Belarus

R. Golovchenko

 

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