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The document ceased to be valid since  January 1, 2022 according to the Law of the Republic of Belarus of December 31, 2021 No. 141-Z

LAW OF THE REPUBLIC OF BELARUS

of January 4, 2003 No. 174-Z

About declaring by physical persons of the income and property upon the demand of tax authorities

(as amended on 09-01-2017)

Accepted by the House of Representatives on December 4, 2002

Approved by Council of the Republic on December 20, 2002

This Law determines legal and organizational basis of declaring by citizens of the Republic of Belarus, and also the foreign citizens and persons without citizenship who are constantly living in the Republic of Belarus (further if other is not established, - physical persons), the income and property upon the demand of tax authorities and is aimed at providing protection of economic interests of the state, detection of the income of the physical persons hidden from the taxation.

Article 1. The main terms applied in this Law and their determinations

For the purposes of this Law the following main terms and their determinations are applied:

the declared period - the period for which physical person the declaration on the income and property is submitted;

income - any money, including loans (except for commercial loans), and also other property, the Republic of Belarus received by physical persons from citizens, foreign citizens, stateless persons and the organizations;

property - immovable and movable things (including money and securities), other property, including the property rights established by the civil legislation;

the object which is not finished by construction - the capital structure (the building, construction) and other property which construction is authorized according to acts of the legislation, but is not complete (which construction proceeds, it is suspended, stopped or preserved) or the construction of which is complete, but these objects are not registered according to the procedure, established by acts of the legislation;

expenses - any money and other property of physical persons directed by them to property acquisition, payment for work, services, and also used on other purposes.

Article 2. The legislation on declaring by physical persons of the income and property upon the demand of tax authorities

The legislation on declaring by physical persons of the income and property upon the demand of tax authorities is based on the Constitution of the Republic of Belarus and consists of this Law and other acts of the legislation.

If the international treaty of the Republic of Belarus establishes other rules, than those which are provided by this Law then are applied rules of the international treaty.

Article 3. Coverage of this Law

This Law governs the relations arising in the sphere of declaring by physical persons of the income and property upon the demand of tax authorities (further if other is not established, - declaring).

Operation of this Law does not extend to the relations arising in case of:

declaring of the income and property by physical persons, nominated candidates in Presidents of the Republic of Belarus, their spouses and full age close relatives, together with them living and conducting general economy;

declaring of the income and property by physical persons, nominated candidates in deputies of the House of Representatives, in members of council of the Republic of National assembly of the Republic of Belarus, in deputies regional, Minsk city, district, city (the cities of regional subordination) Councils of deputies;

declaring of the income and property by physical persons in the cases provided by articles 28-32 of the Law of the Republic of Belarus of July 15, 2015 "About fight against corruption" (The national legal Internet portal of the Republic of Belarus, 23.07. 2015, 2/2303);

declaring of the income by physical persons in case of their registration as the unemployed;

representation by physical persons of the tax declaration (calculation) for the income tax from physical persons.

Article 4. Participants of the relations regulated by this Law

Participants of the relations regulated by this Law are:

the physical persons performing declaring;

Ministry of Taxes and Tax Collection of the Republic of Belarus and inspection of the Ministry of Taxes and Tax Collection of the Republic of Belarus.

From obligation to declare the income and property the Republic of Belarus is exempted not being citizens:

Chapters, and also diplomatic staff of diplomatic representations of foreign states;

heads, and also consular officials of consular establishments of foreign states;

heads, and also officials of representations and bodies of the international organizations and interstate educations;

administrative technicians of diplomatic representations of foreign states, consular establishments of foreign states, representations and bodies of the international organizations and interstate educations;

service personnel of diplomatic representations of foreign states, consular establishments of foreign states, representations and bodies of the international organizations and interstate educations;

other physical persons which income and property are not subject to declaring according to international treaties of the Republic of Belarus.

Article 5. The income which is subject to declaring

Income of physical persons gained during the declared period from sources in the Republic of Belarus, and also from sources outside the Republic of Belarus is subject to declaring if other is not established by part five of article 6 of this Law and other legal acts.

Income in type of the loans (except for the commercial loans) obtained during the period preceding the declared period and which are not returned for date of submission of the declaration on the income and property is subject to declaring. Such income is specified in the amount of the obtained loans.

The income specified in parts one and the second this Article is subject to declaring irrespective of whether they are the taxation object or is exempted from the taxation according to legal acts.

Article 6. The property which is subject to declaring and determination of its cost. The income and property which are not subject to declaring

The submissions of the declaration on the income and property which are in property of physical persons for date are subject to declaring:

the parcels of land, capital structures (buildings, constructions), the isolated rooms, parking places, objects which are not finished by construction, their parts;

vehicles (except for mopeds and motorized vehicles equated to them, bicycles, horse drawn vehicles), self-propelled machines, ocean ships, inland navigation vessels and mixed (the river - the sea) swimmings, aircrafts;

shares in authorized funds (share) of economic partnerships and societies, the companies as property complexes on the amount exceeding two thousand basic sizes (concerning the property acquired till March 1, 2002 - two thousand minimum wages) for date of acquisition;

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