RESOLUTION OF THE STATE CONTROL COMMITTEE OF THE REPUBLIC OF BELARUS

of October 17, 2025 No. 6

About procedure for forming and execution of plans of selective checks

Based on Item 23, parts eight of Item 35 of the Regulations on procedure for the organization and the conducting checks approved by the Presidential decree of the Republic of Belarus of June 6, 2025 No. 227, and subitem 9.6 of Item 9 of the Regulations on the State Control Committee approved by the Presidential decree of the Republic of Belarus of November 27, 2008 No. 647, the State Control Committee of the Republic of Belarus DECIDES:

1. Approve Regulations on procedure for forming and execution of plans of selective checks it (is applied).

2. Declare invalid the order of the State Control Committee of the Republic of Belarus of April 4, 2018 No. 17 "About forming and execution of plans of selective checks".

3. This resolution becomes effective since January 1, 2026.

Approved by the Resolution of the State Control Committee of the Republic of Belarus of October 17, 2025 No. 6

Regulations on procedure for forming and execution of plans of selective checks

Chapter 1. General provisions

1. This Provision determines procedure for forming and execution of plans of selective checks.

For the purposes of this provision terms in the values established in the Presidential decree of the Republic of Belarus of June 6, 2025 No. 227 "About increase in efficiency of control (supervising) activities" are used (further - the Decree No. 227).

2. Plans of selective checks are created by bodies of the State Control Committee for half-year in electronic form with use of the integrated automated system of control (supervising) activities in the Republic of Belarus (further - IAS KND) taking into account requirements of the Decree No. 227 and this provision.

The State Control Committee constitutes plans of selective checks in Minsk, by the State Control Committees of areas - plans of selective checks in the respective areas.

Checks join in plans of selective checks proceeding from the location (residence) of the checked subject. As criterion of the location (residence) of the checked subject the place of its registration in tax authorities is accepted.

3. Plans of selective checks are created based on consolidating plans of the checks provided by the bodies and the organizations specified in part one of Item 22 of the Regulations on procedure for the organization and conducting checks (further - state bodies).

4. The consolidating plans of checks created by state bodies taking into account requirements of the Decree No. 227, including Item 10, of parts six and the seventh Item 35 of the Regulations on procedure for the organization and conducting checks, for every half-year, approved as their heads, are represented to bodies of the State Control Committee in electronic form for the IAS KND formats.

Information on approval of the consolidating plan of checks is entered by state body in IAS KND and goes to relevant organ of the State Control Committee.

5. Concerning checks which conducting requires coordination with the President of the Republic of Belarus or with authorized legal acts by the organizations in IAS KND the warning of need of receipt of the corresponding coordination which shall be received by the controlling (supervising) body prior to check is reflected in stage of forming of consolidating plans of checks. In case of purpose of check in the accounting card of check in IAS KND by the controlling (supervising) body it is brought information on the corresponding coordination (is attached).

6. In plans of selective checks and consolidating plans of checks inclusion of the actions included in the list of actions when which implementing the Decree No. 227 is not applied is not allowed.

Coordination of the checks included in consolidating plans of checks is performed by the state bodies which provided them. If within the consolidating plan of checks of one state body check of the subject is planned by the controlling (supervising) bodies which are its part (system) several, month of the beginning of this check shall be single for all.

7. Selective check of the checked subject within calendar year by several controlling (supervising) bodies is carried out in the form of joint check.

When carrying out joint selective check the controlling (supervising) bodies shall start its carrying out during the calendar month specified in respect of selective checks.

In case of discrepancy of terms of the beginning of checks of the same checked subject, the checks included various state bodies in consolidating plans, month of the beginning of joint selective check is established by the body of the State Control Committee creating the plan of selective checks of the respective area (Minsk) by means of functionality of IAS KND in the following procedure:

when conducting check by body of the State Control Committee starting date of joint selective check is established according to the term of conducting check planned by this body;

in other cases starting date of joint selective check is established taking into account the term planned by National Bank, tax authorities and also the average duration of checks of the state body which approved the consolidating plan of checks, other requirements of the Decree No. 227.

8. Within calendar year inclusion in plans of selective checks the current year of several checks concerning the same checked subject is not allowed. Inclusion in consolidating plans of checks on the second half of the year of the subjects included at the time of forming of the consolidating plan of checks in plans of selective checks for the first half of the year of the current year is not allowed.

Chapter 2. Forming of plans of selective checks

9. The consolidating plans of checks approved by heads of state bodies till November 15 (on May 15) go state bodies to the State Control Committee (regarding the checked subjects with the location (residence) in Minsk) and the State Control Committees of areas (regarding the checked subjects with the location (residence) in the territory of the respective area) by means of IAS KND.

Submission of consolidating plans of checks without use of IAS KND is not allowed.

10. Identification of the checked subjects is performed in IAS KND proceeding from their accounting numbers of the payer (further - UNP) specified in consolidating plans of checks. In case of inclusion of the checked subjects in consolidating plans of checks state bodies provide compliance of UNP and the name of the checked subject to the data provided in the State register of payers (other obliged persons).

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