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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

(as amended on 21-04-2020)

According to 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*.

______________________________

* Appendix - for office use.

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

First Deputy Prime Minister of the Republic of Belarus

V. Semashko

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 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 functioning of control facilities of tax authorities * (regarding the data containing in the State register of payers (other obliged persons) on the location of legal entities (the residence of individual entrepreneurs), surnames, own names, middle names (if those are available) the head and the chief accountant of the legal entity, numbers of their phones);

______________________________

* For the purposes of this provision the term of "control facility of tax authorities" is used in the value determined in Regulations on procedure for use of the cash equipment, payment terminals, automatic electronic devices, vending machines and acceptance of cash, money in case of implementation of calculations in non-cash form by means of bank payment cards in case of sales of goods, performance of works, rendering services, implementation of activities in the sphere of gaming, lottery activities, the holding video interactive games approved by the resolution of Council of Ministers of the Republic of Belarus and National Bank of the Republic of Belarus of July 6, 2011 No. 924/16.

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;

the paragraph the tenth is excluded;

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);

to the operator of the republican platform acting on the basis of technologies of cloud computing for the organization of works on functioning based on this platform of the automated information systems of tax authorities and software and hardware complex of accounting of tax invoices;

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