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RESOLUTION OF COUNCIL OF MINISTERS OF THE REPUBLIC OF BELARUS

of May 11, 2009 No. 617

About implementation of ministerial procedures by tax authorities

(as amended on 06-05-2020)

According to the paragraph third article 47 of the Law of the Republic of Belarus of October 28, 2008 "About bases of ministerial procedures" the Council of Ministers of the Republic of Belarus DECIDES: No. 433-Z

1. Determine that:

1.1. ministerial procedures, except for the ministerial procedures specified in part two of this subitem are performed by tax authorities based on the written application of the citizen of the Republic of Belarus, the foreign citizen or the stateless person, including the individual entrepreneur, or the legal entity of the Republic of Belarus, other organization (further if other is not determined, – the interested person).

Based on the oral statement of the citizen of the Republic of Belarus, the foreign citizen or the stateless person (further – the citizen) the following ministerial procedures can be performed:

issue of the certificate of availability (absence) of writs of execution and (or) other requirements about collection from the applicant of the tax debt, to other unexecuted obligations to the Republic of Belarus, its administrative and territorial units, legal entities and physical persons for the solution of question of getting out of nationality of the Republic of Belarus;

issue of the certificate of the income for the solution of question of issue of permits (vouchers);

issue of the certificate of the income for the solution of question of transfer of child(children) on adoption (adoption);

1.2. the citizen, except the data determined in Item 5 of article 14 of the Law of the Republic of Belarus are specified:

in the statement for issue of the certificate of payment (deduction) of the income tax from physical persons for the purpose of avoidance of double taxation - tax period for which payment (deduction) of tax is made; the income type from which it is paid (is withheld) tax (remuneration for accomplishment of labor obligations, dividends, insurance indemnity and so on); in case of tax withholding - also this about the tax agent who held tax (the name and the location of the legal entity, surname, own name, middle name (if that is available) the individual entrepreneur);

in the statement for issue of the certificate of the permanent residence of physical person in the Republic of Belarus in tax period for the purpose of avoidance of double taxation - tax period for which confirmation of the permanent residence is required; place of residence (stay, works, services, studies) the citizen in tax period for which confirmation of the permanent residence is required;

in the statement for removal from accounting and registration in other tax authority in case of change of the residence - the address of new and former residences.

The statement for offsetting of tax amounts from the income gained outside the Republic of Belarus, actually paid by the payer who is the tax resident of the Republic of Belarus outside the Republic of Belarus according to the legislation of other states moves by filling of the corresponding Item of the tax declaration (calculation) for the income tax from physical persons.

1.2-1. the interested person, except the data determined in Item 5 of article 14 of the Law of the Republic of Belarus "About bases of ministerial procedures" are specified:

in the statement for issue of the certificate of payment of the income tax from physical persons, the land tax and real estate tax concerning the alienable real estate unit – transaction type, type of alienable property, the place of its stay;

in the statement for offsetting of the amounts of taxes, charges (duties), penalty fee (except for offsetting of tax amounts from the income gained outside the Republic of Belarus, actually paid by the payer who is the tax resident of the Republic of Belarus outside the Republic of Belarus according to the legislation of other states) – type of tax, collection (duty) which or penalty fee on which are excessively paid (are collected), and also payment types on account of which it is necessary to make offsetting (on account of taxes, charges (duties), penalty fee on which debt, or on account of the forthcoming payments on these or other taxes, charges (duties) is had. In the statement for offsetting of paid amounts of the income tax from physical persons (in case of complete (partial) repayment (return) of loans, credits, loans by the payers who gained income in type of loans, the credits, loans from the foreign organizations which are not performing activities in the territory of the Republic of Belarus through permanent mission, foreign individual entrepreneurs (notaries) and (or) physical persons which are not belonging to constantly living in the Republic of Belarus) also data on complete (partial) repayment (return) of loans, credits, loans are specified. In the statement for offsetting of paid amounts of taxes, charges (duties), penalty fee (in case of offsetting of paid amount of tax, collection (duty), the penalty fee on account of execution of the tax liability of the other person and (or) payment of the penalty fee added to such person) specifies also data on the name (surname, own name, middle name (if that is available), accounting number of the payer, the location (residence) of person on account of which execution of the tax liability and (or) payment of the added penalty fee to which offsetting is performed;

in the statement for return of the amounts of taxes, charges (duties), penalty fee – the type and tax amount, collection (duty) which or penalty fee on which are excessively paid (are collected), return method (on the current (settlement) or other bank account, in the absence of such accounts at the citizen – cash), and about return of the amounts of taxes, charges (duties) levied by specially authorized state bodies, other organizations, officials – also state body, other authorized organization, the official which the interested person addressed for making of legally significant actions and for which such taxes, charges (duties) were paid. In the statement for return of the amounts of excessively withheld income tax from physical persons (if the tax agent has no payments of the income to physical persons (including owing to the termination of the employment contract (contract), termination of the civil agreement) or the tax agent financial and economic activities are not performed) are specified also this about the tax agent who held tax (the name and the location of the legal entity, surname, own name, middle name (if that is available) the individual entrepreneur (the notary performing notarial activities in notarial bureau, the lawyer performing lawyer activities individually), and in the statement for return of paid amounts of the income tax from physical persons (in case of complete (partial) repayment (return) of loans, credits, loans by the payers who gained income in type of loans, the credits, loans from the foreign organizations not performing activities in the territory of the Republic of Belarus through permanent mission, foreign individual entrepreneurs (notaries) and (or) physical persons which are not belonging to constantly living in the Republic of Belarus) – data on complete (partial) repayment (return) of loans, credits, loans;

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