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RESOLUTION OF COUNCIL OF MINISTERS OF THE REPUBLIC OF BELARUS

of April 30, 2009 No. 554

About carrying out test purchases

(as amended on 05-08-2019)

Based on subitem 1.20 of Item 1 of article 107 of the Tax Code of the Republic of Belarus, presidential decrees of the Republic of Belarus of November 27, 2008 No. 647 "About some questions of activities of bodies of the State Control Committee of the Republic of Belarus" and of October 16, 2009 No. 510 "About enhancement of control (supervising) activities in the Republic of Belarus", and also subitem 2.1 of Item 2 of the Presidential decree of the Republic of Belarus of June 13, 2013 "About some questions of activities of public institution "Transport inspection of the Ministry of Transport and Communications of the Republic of Belarus" the Council of Ministers of the Republic of Belarus DECIDES: No. 268

1. Approve Regulations on procedure for carrying out test purchases it (is applied).

2. To the Ministry of Finance till June 15, 2009 in coordination with National Bank, the State Control Committee and the Ministry of Taxes and Tax Collection to determine procedure for allocation, obtaining and return of cash by officials of the state bodies authorized according to legal acts to carry out test purchases of inventory items, control order placement on performance of works, rendering services.

3. To republican state bodies to take measures for reduction of acts of the legislation in compliance with this resolution.

4. Recognize invalid:

the resolution of Council of Ministers of the Republic of Belarus of January 20, 2004 No. 47 "About approval of the Regulations on procedure for carrying out test purchases of inventory items, control order placements on performance of works, rendering services" (The national register of legal acts of the Republic of Belarus, 2004, No. 9-10, 5/13702);

the resolution of Council of Ministers of the Republic of Belarus of January 30, 2007 No. 115 "About entering of amendments and changes into the resolution of Council of Ministers of the Republic of Belarus of January 20, 2004 No. 47" (The national register of legal acts of the Republic of Belarus, 2007, No. 32, 5/24638).

5. This resolution becomes effective since June 15, 2009, except for Items 2 and 3, which become effective from the date of adoption of this resolution.

Prime Minister of the Republic of Belarus

S. Sidorsky

Approved by the Resolution of Council of Ministers of the Republic of Belarus of April 30, 2009 No. 554

Regulations on procedure for carrying out test purchases

1. This Provision determines procedure for carrying out by officials of the state bodies and other organizations authorized according to legal acts to carry out test purchases of inventory items, control order placement on performance of works, rendering services (further - officials of authorized bodies), test purchases of inventory items, control order placement on performance of works, rendering services (further - test purchase).

2. Test purchase is one of methods of implementation by officials of authorized bodies of control of compliance with law by the organizations and physical persons, including individual entrepreneurs.

3. Test purchase is carried out by officials of authorized bodies with the subsequent announcement of the organization, to the individual entrepreneur (to their representatives on behalf of the seller, the cashier and other persons, whose powers to act on behalf of the organization or the individual entrepreneur in case of sale of inventory items, order placement on performance of works, rendering services appear from situation or are documented (further - the representative), to the physical person who is not the individual entrepreneur (further - physical person), about carrying out such purchase.

4. Results of test purchase are drawn up by the reference of test purchase in form according to appendix.

5. The reference of test purchase is constituted in duplicate, signed by the officials of authorized body who were carrying out test purchase and the organization, the individual entrepreneur (their representatives), physical person.

In case of refusal from signing of the reference of test purchase in it record is made: "surname, own name, middle name (if that is available) the representative of the organization, the individual entrepreneur, physical person, it is acquainted with contents of the reference, refused the signature", certified by the signature of officials of the authorized bodies which were carrying out test purchase. The organization, the individual entrepreneur (their representatives), the physical person has the right to state in writing motives of refusal of signature of the reference of test purchase.

The first copy of the reference of test purchase remains at officials of authorized body, and the second copy is handed under list of the organization, to the individual entrepreneur (their representatives), physical person.

In case of refusal the organizations, the individual entrepreneur (their representatives), physical person to receive the second copy of the reference of test purchase in it record is made: "surname, own name, middle name (if that is available) the representative of the organization, the individual entrepreneur, physical person, refused to receive the second copy of the reference", it is certified by the signature of officials of the authorized bodies which were carrying out test purchase then the second copy of the reference goes the registered mail with the assurance of receipt of the organization to three-day time, to the individual entrepreneur (their representatives), physical person.

6. The cash amounts (including in foreign currency) accepted in payment of inventory items, the works order, rendering services are subject to return to the officials of authorized body who were carrying out test purchase, and in case of payment of inventory items, the works order, rendering services with use of bank payment card such transaction of payment is subject to cancellation.

In case of impossibility of implementation of cancellation of transaction of payment the money deposited as payment of inventory items, the works order, rendering services with use of bank payment card is subject to return by the organization, the individual entrepreneur (their representatives) to state body (other organization), authorized to carry out test purchases, – to the account holder.

Inventory items are subject to return of the organization, the individual entrepreneur (their representatives), physical person, except cases when they are withdrawn.

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