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RESOLUTION OF COUNCIL OF MINISTERS OF THE REPUBLIC OF BELARUS

of March 24, 2010 No. 426

About determination of the size of the amounts of taxes, charges (duties) which are payable in the budget

(as amended on 05-08-2019)

According to the paragraph third subitem 25.2 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", Item 3 of Article 107 and Item 7 of article 180 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 determination of the size of the amounts of taxes, charges (duties) which are payable in the budget based on data on cash flow on accounts of the checked subject in bank and (or) the data on the checked subject received from other state bodies, legal entities and physical persons, or by calculation method based on the information about the legal entities and individual entrepreneurs performing similar types of activity it (is applied).

2. To make to the Ministry of Taxes and Tax Collection, the State Customs Committee explanations on application of procedure for determination of the amount of the taxes which are payable in the budget, charges (duties) according to this resolution.

3. This resolution becomes effective after its official publication.

 

Prime Minister of the Republic of Belarus

S. Sidorsky

Approved by the Resolution of Council of Ministers of the Republic of Belarus of March 24, 2010 No. 426

Regulations on procedure for determination of the size of the amounts of taxes, charges (duties) which are payable in the budget based on data on cash flow on accounts of the checked subject in bank and (or) the data on the checked subject received from other state bodies, legal entities and physical persons or calculation method based on the information about the legal entities and individual entrepreneurs performing similar types of activity

Chapter 1. General provisions

1. This Provision establishes procedure for determination of the size of the amounts of taxes, charges (duties) which are payable in the budget (further - taxes) in case of absence at the checked subject or non-presentation of documents of accounting, tax accounting by it and (or) other documents connected with the taxation (further - documents).

2. This Provision is applied by the controlling (supervising) bodies when conducting in accordance with the established procedure checks concerning observance of the tax legislation.

3. For the purposes of this provision terms in the values determined in 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" are used.

Chapter 2. Methods and methods of determination of the amount of the taxes which are payable in the budget in case of absence at the checked subject or non-presentation of documents by it

4. In case of absence at the checked subject or non-presentation of the documents providing possibility of calculation of the amount of taxes and (or) validating their calculation by it, the controlling (supervising) body has the right to determine the size one of the following methods which are payable in the budget of taxes:

based on data on cash flow according to bank accounts and (or) the non-bank credit and financial organization (further - bank) and (or) the data on the checked subject received from other state bodies, legal entities and physical persons;

by calculation method based on the information about the legal entities and individual entrepreneurs performing similar types of activity and also data on the moved goods and (or) information, available customs authorities.

The method of determination of the amount of the taxes which are payable in the budget based on data on cash flow for bank accounts and (or) the data on the checked subject received from other state bodies, legal entities and physical persons is used in case of lack of data on features of determination of tax base by the checked subject (depending on type of economic activity, specifics of work, the applied procedure for the taxation and (or) specific mode of the taxation), and also in case of impossibility of determination of the amount of the taxes which are payable in the budget based on the information about the legal entities and individual entrepreneurs performing similar types of activity.

Record about the applied method of determination of the amount of the taxes which are payable in the budget is made in the inspection statement. At the same time only one of the specified methods can be applied to check of each calendar year (its part if part of calendar year is subject to check).

5. In case of determination of the tax base applied to calculation of the amount of the taxes which are payable in the budget based on data on cash flow for bank accounts and (or) the data on the checked subject received from other state bodies, legal entities and physical persons methods are used (both separately, and in total):

indirect determination of tax base;

direct shortchanging of tax base.

6. If the checked subject during check submits in the controlling (supervising) body the documents testimonial of lack of the taxation object confirming the right to tax benefits, such documents are considered by the controlling (supervising) body on condition of confirmation during check of reliability of the data containing in them.

7. The amount of the taxes which are payable in the budget determined with use of the methods specified in part one of item 4 of this provision is reviewed in the presence of the bases established by part two of Item 3 of article 107 of the Tax Code of the Republic of Belarus.

8. In case of application by the checked subject in the checked period of specific modes of the taxation calculation of the amount of taxes is made by the controlling (supervising) body according to such tax regime. Calculation of the amount of taxes in generally established procedure during check of the checked subject applying specific mode of the taxation is made by the controlling (supervising) body in case of availability of data on non-compliance by the checked subject in the checked period of conditions, stipulated by the legislation for application of specific modes of the taxation.

9. In case of determination of tax base based on the prices (rates) for goods (works, services) applied by the checked subject, average prices (rates) for the goods (works, services) containing in special domestic and foreign reference books, catalogs, periodicals, information materials of trade organizations (including posted on the websites on the global computer Internet), the prices (rates) for the goods (works, services) operating in the checked period on which date of the actual sales of goods (works, services), the actual income acquisition, other similar date falls are applied.

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