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

of January 25, 2022 No. 2

About approval of regulations of ministerial procedures

(as amended on 14-03-2024)

Based on the paragraph of third Item 3 of the Presidential decree of the Republic of Belarus of June 25, 2021 No. 240 "About the ministerial procedures performed concerning subjects of managing" of 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. Approve:

The regulations of the ministerial procedure performed concerning subjects of managing, according to the subitem * 1.1.1 "Implementation of offsetting of excessively paid (collected) amount of taxes, charges (duties), penalty fee" (are attached);

______________________________

* For the purposes of this resolution the subitem is understood as the subitem of Item of the single list of the ministerial procedures performed concerning subjects of the managing approved by the resolution of Council of Ministers of the Republic of Belarus of September 24, 2021 No. 548.

The regulations of the ministerial procedure performed concerning subjects of managing, according to subitem 1.1.2 "Implementation of offsetting of excessively paid (collected) tax amount on the income of the foreign organizations which are not performing activities in the Republic of Belarus through permanent mission" (are attached);

The regulations of the ministerial procedure performed concerning subjects of managing, according to subitem 1.1.3 "Implementation of offsetting, return of excessively paid (collected) amount of the state fee which arrived in the republican budget from the organization, not being the tax resident of the Republic of Belarus and being outside the Republic of Belarus" (are attached);

The regulations of the ministerial procedure performed concerning subjects of managing, according to subitem 1.1.4 "Implementation of return of excessively paid (collected) amount of taxes, charges (duties), penalty fee" (are attached);

The regulations of the ministerial procedure performed concerning subjects of managing, according to subitem 1.1.5 "Implementation of return of excessively paid (collected) tax amount on the income of the foreign organizations which are not performing activities in the Republic of Belarus through permanent mission" (are attached);

The regulations of the ministerial procedure performed concerning subjects of managing according to subitem 1.1.8 "Receipt of the decision on 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) of property rights" (are attached);

The regulations of the ministerial procedure performed concerning subjects of managing according to subitem 1.4.2 "Receipt of the certificate of the tax discharge on the income of the foreign organizations which are not performing activities in the Republic of Belarus through permanent mission" (are attached);

The regulations of the ministerial procedure performed concerning subjects of managing according to subitem 1.4.3 "Receipt of the reference confirming the amount of the income tax paid to the budget with the foreign organization" (are attached);

The regulations of the ministerial procedure performed concerning subjects of managing according to subitem 1.4.4 "Receipt (assurance) of the certificate of the permanent location of the Belarusian organization (in order to avoid double taxation)" (are attached);

The regulations of the ministerial procedure performed concerning subjects of managing according to subitem 1.4.5 "Receipt (assurance) of the certificate of confirmation of the status of the Belarusian organization as the taxpayer on value added" (are attached);

The regulations of the ministerial procedure performed concerning subjects of managing according to subitem 1.4.6 "Receipt of the certificate of payment of the income tax from physical persons, the land tax and real estate tax concerning the alienable real estate unit (in case of alienation of the real estate unit belonging to the foreign or international legal entity who is not taking the locations in the Republic of Belarus)" (are attached);

The regulations of the ministerial procedure performed concerning subjects of managing according to subitem 1.4.7 "Receipt of the statement from data of accounting of tax authorities on the estimated and paid amounts of taxes, charges (duties), penalty fee" (are attached);

The regulations of the ministerial procedure performed concerning subjects of managing according to subitem 1.5.1 "Registration in tax authority of non-profit organization if in case of its state registration registration was not performed" (are attached);

The regulations of the ministerial procedure performed concerning subjects of managing according to subitem 1.5.2 "Registration in tax authority of the religious organization" (are attached);

The regulations of the ministerial procedure performed concerning subjects of managing according to subitem 1.5.3 "Registration in tax authority of state body, the state legal entity, provisions on which are approved by the act of the legislation", (are attached);

The regulations of the ministerial procedure performed concerning subjects of managing according to subitem 1.5.4 "Registration in tax authority of the trustee" (are attached);

The regulations of the ministerial procedure performed concerning subjects of managing according to subitem 1.5.5 "Registration in tax authority of particular partnership" (are attached);

The regulations of the ministerial procedure performed concerning subjects of managing according to subitem 1.5.6 "Registration in tax authority of the foreign organization which received in the cases established by the legislation permission to opening of representation" (are attached);

The regulations of the ministerial procedure performed concerning subjects of managing according to subitem 1.5.7 "Registration in tax authority of the foreign organization planning to perform in the territory of the Republic of Belarus activities through the organization or physical person recognized by permanent mission of the foreign organization" (are attached);

The regulations of the ministerial procedure performed concerning subjects of managing according to subitem 1.5.8 "Registration in tax authority of the foreign organization in case of acquisition of property right, other rights to the real estate which is in the territory of the Republic of Belarus (except for property which in case of state registration of emergence of the property right, other rights to real estate, real estate transactions is transferred by the foreign organization to the economic jurisdiction of the Belarusian organization or as contribution to its authorized capital)" (are attached);

The regulations of the ministerial procedure performed concerning subjects of managing according to subitem 1.5.9 "Registration in tax authority of the foreign organization in case of performance of works (rendering services) in the territory of the Republic of Belarus based on the agreement (agreements)" (are attached);

The regulations of the ministerial procedure performed concerning subjects of managing according to subitem 1.5.10 "Registration in tax authority of the foreign organization when carrying out in the territory of the Republic of Belarus of attractions, menageries" (are attached);

The regulations of the ministerial procedure performed concerning subjects of managing, according to subitem 1.5.11 "Registration in tax authority of the foreign organization under the organization and carrying out in the territory of the Republic of Belarus of cultural and spectacular actions (except as specified implementation of the specified activities for contracts with legal entities of the Republic of Belarus or the individual entrepreneurs registered in the Republic of Belarus, recognized by tax agents who provide receipt of revenue from cultural and spectacular actions into accounts of such agents)" (are attached);

The regulations of the ministerial procedure performed concerning subjects of managing according to subitem 1.5.12 "Registration in the tax authority of the foreign organization, the foreign individual entrepreneur rendering services electronically of the foreign organization, the foreign individual entrepreneur performing electronic remote sales of goods" (are attached);

The regulations of the ministerial procedure performed concerning subjects of managing according to subitem 14.7.1 "Receipt of license for activities in the sphere of gaming" (are attached);

The regulations of the ministerial procedure performed concerning subjects of managing according to subitem 14.7.2 "Change of license for activities in the sphere of gaming" (are attached);

The regulations of the ministerial procedure performed concerning subjects of managing according to subitem 14.30.1 "Coordination of rules of the organization and (or) carrying out gamblings (except for gamblings, rules of the organization and (or) carrying out which are determined by their software and (or) technical documentation)" (are attached);

The regulations of the ministerial procedure performed concerning subjects of managing according to subitem 22.7.1 "Placement in electronic databank of forms of documents and documents with certain degree of protection and printed materials of the request for production of excise stamps for marking of tobacco products, alcoholic beverages" (are attached);

The regulations of the ministerial procedure performed concerning subjects of managing according to subitem 22.7.2 "Implementation of return of the money deposited in payment of cost of the returned unused excise stamps" (are attached);

The regulations of the ministerial procedure performed concerning subjects of managing according to subitem 22.7.3 "Receipt of the decision on realization of excise stamps for remarking of alcoholic beverages with the damaged excise stamps" (are attached);

The regulations of the ministerial procedure performed concerning subjects of managing according to subitem 22.8.2 "Receipt of the decision on issue of control signs for marking of accompanying documents for import (export) of alcoholic, non-food alcohol-containing products and non-food ethyl alcohol" (are attached);

The regulations of the ministerial procedure performed concerning subjects of managing according to subitem 22.8.3 "Implementation of return of the money deposited in payment of cost of the returned unused control signs" (are attached);

The regulations of the ministerial procedure performed concerning subjects of managing according to subitem 22.8.4 "Implementation of offsetting of the money deposited in the republican budget on account of execution of the tax liabilities on taxes, charges (duties), payments of penalty fee on them, the penalties imposed by tax authorities or courts by results of hearing of cases about administrative offenses, protocols on which making are constituted by officials of tax authorities, payments of other payments in the budget, control of which is imposed on tax authorities, and (or) their return" (are attached).

1-1. Establish form of information about the head, the deputy (deputies) the head, the physical person who is the founder (participant) of the license applicant (licensee) according to appendix.

2. This resolution becomes effective since March 27, 2022.

Minister

S.E.Nalivayko

It is approved

Ministry of Foreign Affairs of the Republic of Belarus

 

Ministry of Economics of the Republic of Belarus

 

Operational analytical center in case of the President of the Republic of Belarus

 

 

Appendix

to the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of January 25, 2022 No. 2

Form

Information about the head, the deputy (deputies) the head, the physical person who is the founder (participant) of the license applicant (licensee)

Surname, own name, middle name (if that is available)

Birth date

Identification number (in the presence)

Data on the identity document:

Name

Date of issue

Series (in the presence), number

Head of the license applicant
(licensee) or authorized
it person

______________

________________________

(signature)

(initials, surname)

 

Approved by the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of January 25, 2022, No. 2

Regulations of the ministerial procedure performed concerning subjects of managing, according to subitem 1.1.1 "Implementation of offsetting of excessively paid (collected) amount of taxes, charges (duties), penalty fee"

1. Features of implementation of ministerial procedure:

1.1. the name of authorized body (jurisdiction of ministerial procedure) – tax authority in the place of registration – concerning the legal entity, tax authority irrespective of the place of registration – concerning the individual entrepreneur;

1.2. the regulatory legal acts, the international agreements of the Republic of Belarus, the international legal acts containing the obligations of the Republic of Belarus regulating procedure of ministerial procedure:

Tax code of the Republic of Belarus;

The law of the Republic of Belarus of October 28, 2008 No. 433-Z "About bases of ministerial procedures";

The presidential decree of the Republic of Belarus of June 25, 2021 No. 240 "About the ministerial procedures performed concerning subjects of managing";

the resolution of Council of Ministers of the Republic of Belarus of September 24, 2021 No. 548 "About the ministerial procedures performed concerning subjects of managing";

the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of April 26, 2013 No. 14 "About implementation of ministerial procedures by tax authorities and establishment of document forms";

1.3. other available features of implementation of ministerial procedure:

1.3.1. the interested person the statement for offsetting of excessively paid (collected) amount of taxes, charges (duties), penalty fee on account of execution of the tax liability of the other person, payment of the penalty fee added to such person moves in case of absence at it the unexecuted tax liability, unpaid penalty fee or unexecuted penalties of cost, confiscation of the income, the unpaid penalties applied (imposed) by courts or tax authorities by results of hearing of cases about administrative offenses, protocols on which making are constituted by officials of tax authorities (the paragraph third parts one of Item 3 of article 66 of the Tax Code of the Republic of Belarus);

1.3.2. the statement for offsetting of excessively paid (collected) tax amount, collection (duty), penalty fee moves in tax authority no later than five years from the date of payment (collection) of the specified amount, except for filing of application about carrying out offsetting of the tax amount which is excessively paid by the payer, collection established by results of check of the other person, and concerning offsetting of excessively paid (collected) amount of the state fee – no later than five years from the date of its payment (collection) or from the date of adoption of the court decree by court about return of the state fee from the budget (part three of Item 3 of Article 66, part two of Item 6 of article 292 of the Tax Code of the Republic of Belarus).

2. Documents and (or) data necessary for implementation of ministerial procedure:

2.1. represented by the interested person:

Name of the document and (or) data

Requirements imposed to the document and (or) data

Form and procedure for submission of the document and (or) data

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