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The document ceased to be valid since  July 27, 2019 according to Item 2 of the Resolution of the Ministry of Finance of the Republic of Belarus and the Ministry of Taxes and Tax Collection of the Republic of Belarus of April 17, 2019 No. 19/18

RESOLUTION OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF BELARUS AND MINISTRY OF TAXES AND TAX COLLECTION OF THE REPUBLIC OF BELARUS

of April 28, 2010 No. 53/33

About approval of the Instruction about procedure for return of difference between the amount of the tax deductions and total amount of the value added tax estimated on sales of goods (works, services), property rights and recognition No. 15/9 which voided resolutions of the Ministry of Taxes and Tax Collection of the Republic of Belarus and the Ministry of Finance of the Republic of Belarus of January 31, 2004

(as amended on 10-12-2014)

Based on subitem 7.2 of Item 7 of article 103 of the Tax Code of the Republic of Belarus, Item 10 of the Regulations on the Ministry of Finance of the Republic of Belarus approved by the resolution of Council of Ministers of the Republic of Belarus of October 31, 2001 No. 1585 "Questions of the Ministry of Finance of the Republic of Belarus", subitem 5.6 of Item 5 of the Regulations on the Ministry of Taxes and Tax Collection of the Republic of Belarus approved by the resolution of Council of Ministers of the Republic of Belarus of October 31, 2001 No. 1592 "Questions of the Ministry of Taxes and Tax Collection of the Republic of Belarus", the Ministry of Finance of the Republic of Belarus and the Ministry of Taxes and Tax Collection of the Republic of Belarus POSTANOVLYAYUT:

1. Approve the enclosed Instruction about procedure for return of difference between the amount of the tax deductions and total amount of the value added tax estimated on sales of goods (works, services), property rights.

2. Declare invalid the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus and the Ministry of Finance of the Republic of Belarus of January 31, 2004 No. 15/9 "About some questions of implementation of the tax deductions in case of payments with bills of exchange" (The national register of legal acts of the Republic of Belarus, 2004, No. 35, 8/10559).

3. This resolution becomes effective after its official publication.

 

Minister of Finance of the Republic of Belarus

A. M. Harkovets

Minister of Taxes and Tax Collection of the Republic of Belarus

V. N. Poluyan

Approved by the Resolution of the Ministry of Finance of the Republic of Belarus and the Ministry of Taxes and Tax Collection of the Republic of Belarus of April 28, 2010 No. 53/33

The instruction about procedure for return of difference between the amount of the tax deductions and total amount of the value added tax estimated on sales of goods (works, services), property rights

1. This Instruction determines procedure for return to the taxpayer on value added (further - the payer) from the budget of the amounts which remained after carrying out offsetting of difference by tax authorities between the amount of the tax deductions and total amount of the value added tax estimated on sales of goods (works, services), property rights (further - difference amount).

2. Return of difference amount is performed from the republican budget no later than five working days from the date of the termination of the term established by part one of subitem 7.1 of Item 7 of article 103 of the Tax Code of the Republic of Belarus for carrying out offsetting, by money transfer on the bank account of the payer or by carrying out offsetting according to the procedure, established by this Instruction.

3. Return of difference amount by money transfer on the bank account of the payer is made in case of absence at the payer of unexecuted obligations:

before the republican budget for budget advances, the budget loans, percent on the budget loans, the penalty fee added for untimely return of budget advances, budget loans, debts on the obligations which arose in case of execution by the Ministry of Finance of the Republic of Belarus (further - the Ministry of Finance) guarantees of the Government of the Republic of Belarus, to percent and penalty fee on them (further - obligations to the republican budget);

before budgets of regional and basic levels (further - local budgets) on budget advances, the budget loans, percent on the budget loans, the penalty fee added for untimely return of budget advances, budget loans, debts on the obligations which arose in case of execution by the head financial departments regional, Minsk city executive committees, district, city (the cities of regional subordination) by finance divisions of district, city executive committees (further - financial bodies) guarantees of local executive and administrative organs, to percent and penalty fee on them (further - obligations to local budgets).

Return of difference amount is performed according to the procedure, established by Chapter 4 of the Instruction about procedure for execution of the republican budget and budget of state non-budgetary fund of social protection of the population of the Republic of Belarus for the income approved by the resolution of the Ministry of Finance of the Republic of Belarus and Board of National Bank of the Republic of Belarus of December 8, 2005 No. 143/171 (The national register of legal acts of the Republic of Belarus, 2006, No. 23, 8/13779; 2010, No. 171, 8/22542).

4. Head departments of the Ministry of Finance on areas, Minsk daily in electronic form direct information on the payers having unexecuted obligations to the republican budget (further - information), to inspections of the Ministry of Taxes and Tax Collection of the Republic of Belarus (further - inspections of the Ministry of Taxes and Tax Collection) on areas, Minsk.

Information has the following structural structure: date, the name of the organization, surname, own name, middle name (if that is available) physical person, accounting number of the payer, the amount of unexecuted obligations to the republican budget.

Inspectorates of the Ministry of Taxes and Tax Collection for areas, Minsk in day of receipt of information send it to inspectorates of the Ministry of Taxes and Tax Collection for the place of registration of the payers having unexecuted obligations to the republican budget.

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