RESOLUTION OF COUNCIL OF MINISTERS OF THE REPUBLIC OF BELARUS

of September 16, 2004 No. 1149

About approval of the Regulations on procedure for storage of the data which are tax secret, access to them and their disclosure

Based on Items 2 and 3 of article 29 of the Tax Code of the Republic of Belarus the Council of Ministers of the Republic of Belarus DECIDES:

1. Approve Regulations on procedure for storage of the data which are tax secret of access to them and their disclosure it (is applied).

1-1. Determine the list of payers (categories of payers) concerning whom the information provided by means of the single portal of electronic services of the nation-wide automated information system is tax secret it agrees prilozheniyu*.

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* Appendix - for office use.

2. This resolution becomes effective from the date of its official publication.

Approved by the Resolution of Council of Ministers of the Republic of Belarus of September 16, 2004 No. 1149

Regulations on procedure for storage of the data which are tax secret, access to them and their disclosure

1. This Provision determines procedure for storage of the data which are tax secret, access to them and their disclosure.

2. Officials of the bodies specified in subitem 2.34 of Item 2 of article 13 of the Tax Code of the Republic of Belarus have access to the data which are tax secret (further - competent authorities).

During interaction of competent authorities submission of the data which are tax secret is performed in the procedure approved between them.

3. The data which are tax secret can be on papers and (or) in electronic form.

The data which are tax secret on papers are stored in specially equipped, excluding unauthorized access, safes or metal boxes (cases). In case of insufficiency of specially equipped safes or metal boxes (cases) of the data, being tax secret, are stored in other cases provided that rooms in which there are these cases are equipped with the security alarm system.

In electronic form the data containing tax secret are processed and stored taking into account requirements of the legislation on information, informatization and information security, and also the legislation in the sphere of archiving and clerical work.

4. The tax secret is not subject to disclosure, except as specified, stipulated in Item the 5th this provision.

5. The data which are tax secret can be divulged by competent authorities:

to the involved expert, the specialist when conducting checks;

to court by hearing of cases which participant is the competent authority;

to law enforcement agencies, and also officials of these bodies in case of execution of the service duties;

To the Ministry of Labour and Social Protection, the Ministry of Economics, Social Security Fund of the population of the Ministry of Labour and Social Protection, the local executive and administrative organs and their structural divisions performing state powers of authority in the sphere of economy and finance, to the bodies conducting administrative process for accomplishment of the tasks and functions assigned to them by the legislation (regarding the data containing in the Register of subjects of small and medium business);

to banks, the non-bank credit and financial organizations, the organizations post and telecommunication for the organization of works on forming and functioning of single settlement and information space in the Republic of Belarus (regarding the data containing in the State register of payers (other obliged persons) and data on the amounts of taxes, charges (duties), other payments which are subject to payment by payers (other obliged persons). The specified organizations provide storage of the received data using the program, technical and other means of information protection certified according to safety requirements of information, take measures to exception of unauthorized access to them and use the received data for the purpose of informing payers (other obliged persons) on the amounts of taxes, charges (duties), other payments which are subject to payment by them;

to the organizations for state registration of real estate, the rights to it and transactions with it for accomplishment of the tasks and functions assigned to them by legal acts (regarding the data containing in the State register of payers (other obliged persons);

to "Belarusian Universal Commodity Exchange" open joint stock company for accomplishment of the tasks and functions assigned to it by the legislation (regarding the data containing in the State register of payers (other obliged persons);

to the republican unitary enterprise "Information and Publishing Center for Taxes and Fees" for the organization of works on installation, servicing, money withdrawal of control of tax authorities, and also for implementation of functions of data-processing center of the control system of vending machines and the control system of the cash equipment (regarding the data containing in the State register of payers (other obliged persons);

to the republican unitary enterprise "Belblankavyd Publishing house for implementation of functions of the operator of the state information system of marking of goods the unified control signs or means of identification on implementation of collection, transfer, acceptance, processing, accounting, control, storage, obtaining and accumulating of information concerning implemented marked by the unified control signs and (or) means of identification of goods (regarding the data containing in the State register of payers (other obliged persons), the program complex "System of Traceability of Goods" of the state information system "Software and Hardware Complex on Automation of Settlement Process of the Taxes Which Are Subject to Payment in the Budget, Charges (Duties) and to Submission to Tax Authorities of Tax Declarations (Calculations) in Electronic Form", the control system of the cash equipment);

the organization to which functions of the operator of the nation-wide automated information system, for the organization of works on its functioning (regarding the data containing in the State register of payers (other obliged persons) are assigned;

to the organizations which are performing operation of housing stock and (or) providing housing and communal services, gazo-and to the power supplying organizations being part of the national production association on fuel and gasification of Beltopgaz and the national production association of power industry Belenergo, open joint stock company "The non-bank credit and financial organization "Single Settlement and Information Space" for accomplishment of the tasks and functions assigned to them by the legislation (regarding the information on premises provided by physical persons for short-term accommodation of citizens);

to "Monitoring Center for Gaming" limited liability company for accomplishment of the tasks and functions assigned to it by the legislation (regarding the data containing in the special computer cash system providing control of turnovers in the sphere of gaming);

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