of May 23, 2024 No. 366
About change of resolutions of Council of Ministers of the Republic of Belarus
In pursuance of article 8 of the Law of the Republic of Belarus of December 27, 2023 "About change of the laws on the tax matters" the Council of Ministers of the Republic of Belarus DECIDES: No. 327-Z
1. Make changes to the following resolutions of Council of Ministers of the Republic of Belarus:
1.1. in 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:
from part two of Item 2 of the word", established by the legislation" to exclude;
to add part one of Item 3 with words ", and also other structural divisions for ensuring activities and maintenance";
from subitem 4.1 of item 4 of the word", in the field of declaring by physical persons of the income and property" to exclude;
in Item 5:
to exclude from subitem 5.1 of the word "according to the legislation";
from subitem 5.1.1 of the word", in the field of declaring by physical persons of the income and property" to exclude;
add Item with subitem 5.5-4 of the following content:
"5.5-4. makes decisions on restriction (renewal) of access to the Internet resource used by the payers specified in Item 1 of article 84-1 of the Tax Code of the Republic of Belarus for electronic remote sales of goods, rendering services electronically;";
from subitem 5.6 of the word", declaring by physical persons of the income and property" to exclude;
1.2. in Regulations on the State register of payers (other obliged persons) approved by the resolution of Council of Ministers of the Republic of Belarus of March 4, 2004 No. 230:
in Item 7:
in subitem 7.1:
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