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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 23-08-2024)

Based on the paragraph of third of 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 procedure specified in part two of this subitem are performed by tax authorities based on the statement in written or electronic form of the citizen of the Republic of Belarus, the foreign citizen or stateless person, including individual entrepreneur, or 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 ministerial procedure on 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 can be performed;

1.2. by the citizen, the foreign citizen or the stateless person (further – the citizen), 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 (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.

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), or on account of collection of cost, confiscation of the income, payment of the penalties applied (imposed) by courts or tax authorities by results of hearing of cases about administrative offenses, protocols on which making are constituted by officials of tax authorities, is had). In the statement for offsetting of paid amounts of the income tax from physical persons (in case of complete repayment (return) of loans, credits by the payers who gained income in type of loans, the credits from physical persons under the agreements which are not connected with implementation of business activity from the foreign organizations which are not performing activities in the territory of the Republic of Belarus through permanent mission and foreign individual entrepreneurs) also data on complete repayment (return) of loans, credits with indication of income types at the expense of which repayment of such loans, the credits is made are specified;

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, termination of the civil agreement), or the tax agent does not perform financial and economic activities, or the total amount of the income tax from physical persons which is subject to transfer by the tax agent in the budget on account of the forthcoming payments is not enough for implementation of return to the payer of excessively withheld amounts of this tax within three months from the date of detection of the fact of its excessive deduction) 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), and in the statement for return of paid amounts of the income tax from physical persons (in case of complete repayment (return) of loans, credits by the payers who gained income in type of loans, the credits from physical persons under the agreements which are not connected with implementation of business activity from the foreign organizations which are not performing activities in the territory of the Republic of Belarus through permanent mission and foreign individual entrepreneurs) – data on complete repayment (return) of loans, credits with indication of income types at the expense of which repayment of such loans, the credits is made;

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