of March 24, 2025 No. 15
About establishment of forms of data
Based on part two of Item 3 of Article 86, of Item 5 of article 107 of the Tax Code of the Republic of Belarus, 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. Establish forms of data:
about transactions on money transfer, the electronic money performed to the foreign organization, the foreign individual entrepreneur, the other person who is the taxpayer according to the legislation of foreign state, rendering services electronically and (or) performing electronic remote sales of goods and also such foreign persons to buyers of services electronically the Republic of Belarus, buyers of goods of the Republic of Belarus, according to appendix 1;
about rendering services electronically, electronic remote sales of goods the foreign organization, the foreign individual entrepreneur, the other person who is the taxpayer according to the legislation of foreign state according to appendix 2.
The data specified in paragraphs second and third to part one of this Item are presented in the form of the electronic document in the Microsoft Excel format.
2. This resolution becomes effective since May 1, 2025.
Minister
D.N.Kiyko
to the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of March 24, 2025 No. 15
Form
Data on transactions on money transfer, the electronic money performed to the foreign organization, the foreign individual entrepreneur, the other person who is the taxpayer according to the legislation of foreign state, rendering services electronically and (or) performing electronic remote sales of goods and also such foreign persons to buyers of services electronically the Republic of Belarus, buyers of goods of the Republic of Belarus
for _____________ quarter _______________
(number of quarter) (four figures of year)
|
№ |
The name of the foreign organization, surname, own name, middle name (if that is available) the foreign individual entrepreneur or the other person who is the taxpayer according to the legislation of foreign state (further – the foreign person) 1 |
The keywords for search of the foreign person specified in request of tax authority |
The identification number of the foreign person applied to acceptance of payments and (or) money transfers, electronic money (Merchant ID) or other identifier of the foreign person |
Cash write-off, electronic money at buyers of services electronically the Republic of Belarus, buyers of goods of the Republic of Belarus and their transfer to international payment systems for transfer to the foreign person |
Cash receipt, electronic money from the foreign person from international payment systems for transfer to buyers of services electronically the Republic of Belarus, to buyers of goods of the Republic of Belarus | ||||
|
Number of transactions (except for rejected) |
General summa2 |
Code valyuty3 |
Number of transactions (except for rejected) |
General summa2 |
Code valyuty3 | ||||
|
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
9 |
10 |
______________________________
1 If the keywords specified in request of tax authority contain in names or surnames, names, middle names (if those are available) several foreign persons, the name of each such foreign person and cash amount, electronic money transferred from buyers of services electronically of the Republic of Belarus, buyers of goods of the Republic of Belarus to each of them (which arrived to buyers of services electronically of the Republic of Belarus, to buyers of goods of the Republic of Belarus from each of them) are specified.
2 It is specified in settlement currency with payment system or other currency.
3 The digital currency code according to the nation-wide qualifier of the Republic of Belarus is specified to OKRB 016-99 "Currencies" approved by the resolution of the State committee on standardization, metrology and certification of the Republic of Belarus of June 16, 1999 No. 8.
to the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of March 24, 2025 No. 15
Form
Data on rendering services electronically, electronic remote sales of goods the foreign organization, the foreign individual entrepreneur, the other person who is the taxpayer according to the legislation of foreign state
for date ___________ 1
|
Keywords for search of Internet resource 2, specified in request of tax authority |
Internet ресурс2 |
Identifiers Internet ресурса3 | |||
|
Domain name |
IP address |
URL |
Other information allowing to identify Internet resource | ||
|
1 |
2 |
3 |
4 |
5 |
6 |
______________________________
1 Date of preparation of reply to the request of tax authority is specified.
2 The Internet resource is understood as the website, its page, mobile application by means of which access to electronic trading platform through which the foreign organization, the foreign individual entrepreneur, the other person who is the taxpayer according to the legislation of foreign state renders services electronically is provided and (or) the electronic remote sales of goods are performed.
3 At least one of Internet resource identifiers is specified.
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