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

of January 9, 2008 No. 1

About approval of the Instruction about procedure for filling of declarations on the income and property

(as amended on 29-06-2023)

Based on part three of article 33 of the Law of the Republic of Belarus of July 15, 2015 No. 305-Z "About fight against corruption", parts two of Item 3 of the Regulations on procedure for declaring of the income and the property approved by the Presidential decree of the Republic of Belarus of February 23, 2022 No. 66, 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 Instruction about procedure for filling of declarations on the income and property it (is applied).

2. Recognize invalid:

the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of May 25, 2005 No. 54 "About approval of the Instruction about procedure for filling of declarations on the income and property represented by government employees and other categories of persons" (The national register of legal acts of the Republic of Belarus, 2005, No. 92, 8/12705);

the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of August 22, 2006 No. 88 "About introduction of amendments to the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of May 25, 2005 No. 54" (The national register of legal acts of the Republic of Belarus, 2006, No. 148, 8/14966);

the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of October 6, 2006 No. 103 "About entering of amendments into the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of May 25, 2005 No. 54" (The national register of legal acts of the Republic of Belarus, 2006, No. 180, 8/15180).

3. This resolution becomes effective after its official publication.

Minister

A. K. Deyko

Approved by the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of January 9, 2008 No. 1

The instruction about procedure for filling of declarations on the income and property

1. This Instruction establishes procedure for filling of declarations on the income and property (further - the declaration) persons obliged according to articles 29-32 of the Law of the Republic of Belarus "About fight against corruption", Item 1, part one of Item 6 and Item 16 of the Regulations on procedure for forming and verification of information about candidates for the positions included in personnel registers and to the state positions, No. approved by the Presidential decree of the Republic of Belarus of February 23, 2022 66, to represent declarations (further - the obliged persons).

2. The declaration is filled in with the obliged person on the form in forms identified by appendices 1-3 to the resolution of Council of Ministers of the Republic of Belarus of January 16, 2016 No. 19 "About declaring of the income and property".

The declaration is filled in is legible manually or using technical means. Corrections of the wrong records are made to the declaration by deletion and text of the correct records which are certified by the signature of the obliged person who allowed such record with obligatory uchineniye of record: "Corrected to trust".

All declarations provided by form details are filled in with either the corresponding value (record), or the record "no" in the place provided in declaration form for this detail. Not filling of the details provided by declaration form including on absence reason of data on the income and property, is not allowed if other is not provided by parts four and the seventh Item 6 of this Instruction.

When filling the declaration the obliged person by uchineniye of the personal signature validates specifying in the declaration of data on the income and property, and also confirms the fact of acquaintance with measures of responsibility for specifying in the declaration of incomplete or false information.

3. In the declaration information on the documents (their copies) confirming the data reflected in it attached to it, and also the written explanations concerning data concerning the obliged person, his spouse (spouses), minor children including adopted (adopted), and also full age close relatives, together with him living and conducting general economy is reflected.

4. Information specified on the title page of the declaration is reflected without reducings and use of abbreviations, except for well-known (applied everywhere) reducings.

In the presence of the ID card of the citizen of the Republic of Belarus in the line "the name (code) of the state body which issued the document" the obliged person specifies or the name of the state body which issued the ID card of the citizen of the Republic of Belarus, or digital code of such body.

5. If during the declared period or the obliged person changed surname, own name, middle name (if that is available), the residence, principle place of employment (services, studies), then in the declaration the relevant data as before change, and are specified later to date of submission of the declaration.

6. In the Section I of the declaration data on income gained for the calendar year preceding year in which declaring is performed are reflected.

In the declaration any income which is subject to obligatory declaring irrespective of whether they are the taxation object or are exempted from the taxation according to the tax legislation is reflected.

When filling subitem 3.3 of Item 3 of the Section I of the declaration actually gained income is understood as income gained by the obliged person - the payer of the single tax from individual entrepreneurs and other physical persons (further - the single tax) from occupation by it the business activity assessed by the single tax less the expenses incurred in this period connected with implementation of such activities by it including with tax payment, charges (duties), with purchase of goods (performance of works, rendering services), and other expenses in certain calendar year.

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