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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 with physical persons of declarations on the income and property

(as amended on 13-07-2017)

Based on subitem 5.10 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 "Questions of the Ministry of Taxes and Tax Collection of the Republic of Belarus" "About fight against corruption" and in pursuance of the paragraph of third Item 2 of the Presidential decree of the Republic of Belarus of October 15, 2007 No. 506 "About entering of amendments and changes into the Presidential decree of the Republic of Belarus of November 2, 2000 No. 577" the Ministry of Taxes and Tax Collection of the Republic of Belarus DECIDES: parts four of article 33 of the Law of the Republic of Belarus of July 15, 2015

1. Approve the enclosed Instruction about procedure for filling with physical persons of declarations on the income and property.

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 with physical persons of declarations on the income and property

1. This Instruction establishes procedure for filling of declarations on the income and property (further - the declaration) the physical persons obliged according to articles 29-32 of the Law of the Republic of Belarus of July 15, 2015 "About fight against corruption" (The national legal Internet portal of the Republic of Belarus, 23.07. 2015, 2/2303), the Presidential decree of the Republic of Belarus of November 2, 2000 No. 577 "About some measures for enhancement of work with personnel in system of state bodies" (The national register of legal acts of the Republic of Belarus, 2000, 106, 1/1748) to represent to No. declarations, and also the physical persons representing declarations according to the written requirement of tax authorities (further if other is not established, - the obliged persons).

2. The declaration is filled in with the obliged person on the form in the form established by Council of Ministers of the Republic of Belarus, except for persons specified in part two of this Item.

Candidates for the positions included in the personnel register of the Head of state of the Republic of Belarus, their spouse (spouse) and full age close relatives, together with them the living and conducting general economy, and also persons appointed to the highest state positions of the Republic of Belarus, other positions included in the personnel register of the Head of state of the Republic of Belarus, their spouse (spouse), minor children including adopted (adopted), and also full age close relatives, together with them living and conducting general economy, fill in declarations on the form in the form established by the President of the Republic of Belarus.

The declaration is filled in is legible manually or using organizers. 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 or uchineniye of the records provided in item 4 of this Instruction. 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 this Instruction.

When filling the declaration the obliged person by uchineniye of the personal signature validates specifying in the declaration of data on income gained by it and the property which is in property and (or) actual possession, use, and the obliged person, the Republic of Belarus representing the declaration according to articles 29-32 of the Law "About fight against corruption", No. 577, also confirms with the Presidential decree of the Republic of Belarus of November 2, 2000 the fact of acquaintance with measures of responsibility for specifying in the declaration of incomplete and (or) false information.

3. The documents confirming the data reflected in 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 can be attached to the declaration about what the corresponding entry in the declaration is made. Application of copies of such documents on condition of presentation to the official of tax authority, to the employee of personnel service (other person) of originals of documents for reconciliation with copies is allowed.

4. If in state body (organization), including tax authority, the declaration was represented to the official earlier, then in case of submission of the declaration to the same state body (organization), including tax authority, the data on the income and property which are earlier reflected in the declaration can not be specified to the same official, respectively, Sections I and II of the declaration can not be filled in if other is not established by the legislation. At the same time at the beginning of Sections I and II of the declaration records are respectively made: "The structure of earlier declared income did not change", "The structure of earlier declared property did not change".

5. Information specified on the title page of the declaration is reflected without reducings and use of abbreviations.

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