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RESOLUTION OF COUNCIL OF MINISTERS OF THE REPUBLIC OF BELARUS

of March 18, 2010 No. 383

About implementation of the Presidential decree of the Republic of Belarus of October 16, 2009 No. 510

(as amended on 20-11-2023)

Based on Item part five 17, of the paragraph of the fourth subitem 25.5 of Item 25 of the Presidential decree of the Republic of Belarus of October 16, 2009 No. 510 "About enhancement of control (supervising) activities in the Republic of Belarus", the Council of Ministers of the Republic of Belarus DECIDES: parts two of Item 23 of the Regulations on procedure for the organization and the conducting checks approved by this Decree

1. Approve:

Rules of ledger maintenance of accounting of checks (are attached);

Rules of maintaining the magazine of works (are attached).

1-1. Determine:

form of the book of accounting of checks according to appendix 1;

form of the magazine of works according to appendix 2;

form of the notification on conducting check according to appendix 3.

2. Determine that:

the checked subjects called in Item 1 of the Regulations on procedure for the organization and conducting checks shall acquire the book of accounting of checks no later than six months from the date of statement them on tax accounting.

The checked subjects have the right to keep books of accounting of checks in the books of accounting of checks (audits) registered in accordance with the established procedure before entry into force of this resolution on condition of their reduction in compliance with form of the book of accounting of checks according to appendix 1;

2.2. in case of failure to carry out by the checked subjects, their representatives, participants of control measurement of the requirements established in the paragraph the second Item 8 of the Regulations on procedure for the organization and conducting checks regarding presentation of the book of accounting of checks (the magazine of works) information on it can be documentary reflected checking in day of the beginning of conducting check.

3. To the Ministry of Taxes and Tax Collection, republican state bodies and other state organizations subordinated to the Government of the Republic of Belarus, local executive and administrative organs:

bring the regulatory legal acts into accord with this resolution;

take other measures for implementation of this resolution.

4. Recognize invalid:

the resolution of Council of Ministers of the Republic of Belarus of October 9, 2007 No. 1284 "About maintaining by legal entities and individual entrepreneurs of the book of accounting of checks (audits)" (The national register of legal acts of the Republic of Belarus, 2007, No. 249, 5/25923);

the resolution of Council of Ministers of the Republic of Belarus of November 18, 2007 No. 1538 "About modification and amendments in the resolution of Council of Ministers of the Republic of Belarus of October 9, 2007 No. 1284" (The national register of legal acts of the Republic of Belarus, 2007, No. 287, 5/26190);

subitem 1.3 of Item 1 of the resolution of Council of Ministers of the Republic of Belarus of November 15, 2008 No. 1723 "About modification and amendments in some resolutions of Council of Ministers of the Republic of Belarus" (The national register of legal acts of the Republic of Belarus, 2008, No. 278, 5/28739).

5. This resolution becomes effective from the date of its official publication, except for paragraphs of the third and fifth Item 1, which become effective since April 28, 2010.

Prime Minister of the Republic of Belarus

S. Sidorsky

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