of May 16, 2023 No. 11/20
About transfer to tax authorities of requirements for payment of obligatory payments in insolvency matters or bankruptcy
Based on subitem 5.7 of Item 5 of article 12 of the Law of the Republic of Belarus of December 13, 2022 "About insolvency settlement" the Ministry of Economics of the Republic of Belarus and the Ministry of Taxes and Tax Collection of the Republic of Belarus DECIDE No. 227-Z:
1. Determine that:
1.1. requirements for payment of obligatory payments (except for obligatory payments in the budget of state non-budgetary fund of social protection of the population of the Republic of Belarus and the monetary commitments which arose in connection with application of the legislation on enforcement proceeding) are transferred to tax authority in the place of registration of the debtor concerning which the economic court initiates insolvency proceedings or bankruptcy (further – tax authority);
1.2. the state bodies specified in subitems 3.2 and 3.4 of Item 3 of article 7 of the Law of the Republic of Belarus "About insolvency settlement", performing collection of the corresponding obligatory payments, including the state bodies (except bodies of Social Security Fund of the population of the Ministry of Labour and Social Protection) acting as claimants according to part two of article 17 of the Law of the Republic of Belarus of October 24, 2016 No. 439-Z "About enforcement proceeding" (further – state bodies), send to tax authority no later than 20 working days from the date of opening concerning the debtor of bankruptcy proceedings the transfer notice of requirements for the obligatory payments (further – the notification) which are not performed or performed partially for date of opening of bankruptcy proceedings in form according to appendix.
Full text is available with an active Subscribtion after logging in.
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
Search in text CTRL-F
If you are guest on our site, you will work in Demo mode. In Demo mode you can see only first page of each document.
With full access you can
Database include more 65000 documents. You can find needed documents using search system.
For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system
If you cannot find the required document, or you do not know where to begin, go to Help section.
In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.
You also may open the section Frequently asked questions.
This section provides answers to questions set by users.