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TAX CODE OF THE REPUBLIC OF BELARUS

of December 19, 2002 No. 166-Z

(as amended on 30-12-2018)

It is accepted by the House of Representatives on November 15, 2002

Approved by Council of the Republic on December 2, 2002

General part

Section I. General provisions

Chapter 1. Basic provisions

Article 1. The relations regulated by this Code

This Code installs system of taxes, charges (duties) levied in republican and local budgets, the basic principles of the taxation in the Republic of Belarus governs the imperious relations on establishment, introduction, change, cancellation of taxes,

charges (duties) and the relations arising in the course of execution of the tax liability, implementation of tax control, appeal of decisions of tax authorities, actions (failure to act) of their officials and also establishes the rights and obligations of taxpayers, charges (duties), tax authorities and other participants of the tax relations.

Article 2. The basic principles of the taxation in the Republic of Belarus

1. The taxation in the Republic of Belarus is based on the following principles:

1.1. legality of the taxation.

To anybody the obligation cannot be assigned to pay taxes, charges (duties), and also other payments which are not provided by this Code or established in other procedure having the signs of taxes, charges (duties) established by this Code than it is determined by the Constitution of the Republic of Belarus, this Code adopted according to it the laws regulating the tax matters, acts of the President of the Republic of Belarus. All participants of the tax relations shall observe the tax legislation;

1.2. obligation of the taxation.

Each person shall pay legally established taxes, charges (duties) on which this person is recognized the payer;

1.3. equalities of the taxation.

Taxes, charges (duties) cannot have discrimination nature and be established proceeding from racial, national, religious and other criteria. The regulations of this Code determining the bases and procedure for application of tax benefits cannot have individual character;

1.4. presumptions of conscientiousness of the taxpayer, charges (duties).

The taxpayer, charges (duties) is recognized fair until other is proved based on documentary confirmed data;

1.5. justice of the taxation.

The same taxation object can be assessed with the same tax, collection (duty) at one payer only once for the corresponding tax period;

1.6. stability of the tax legislation.

Taxes, charges (duties) established by this Code for the next financial year are not subject to change within this financial year;

1.7. publicity of the tax legislation.

The regulatory legal acts regulating the tax matters are subject to official publication according to the procedure, established by the legislation;

1.8. economic justification of the taxation.

Taxes, charges (duties) are established taking into account need of ensuring balance of expenses republican and local budgets with their income, and amount of the income from tax payment, charges (duties) shall exceed costs for their administration.

2. Establishment of the taxes, charges (duties) and privileges on their payment causing damage to homeland security of the Republic of Belarus, its territorial integrity, political and financial stability, including limiting free movement of physical persons, movement of goods (works, services) or financial resources within the territory of the Republic of Belarus or creating in defiance of the Constitution of the Republic of Belarus and the legal acts adopted according to it other obstacles for implementation of entrepreneurial and other organization activity and physical persons, except prohibited by legal acts is not allowed.

Article 3. Tax legislation of the Republic of Belarus

1. The tax legislation of the Republic of Belarus - system accepted on the basis and according to the Constitution of the Republic of Belarus of regulatory legal acts which includes:

this Code and the laws adopted according to it regulating the tax matters;

decrees, decrees and orders of the President of the Republic of Belarus containing the tax matters;

the resolutions of Council of Ministers of the Republic of Belarus regulating the tax matters and accepted on the basis and in pursuance of of this Code the laws adopted according to it regulating the tax matters and acts of the President of the Republic of Belarus;

the regulatory legal acts of republican state bodies, local authorities and self-government regulating the tax matters and published in the cases and limits provided by this Code, and also the laws adopted according to it regulating the tax matters, acts of the President of the Republic of Belarus and resolutions of Council of Ministers of the Republic of Belarus.

Inclusion of the provisions regulating the tax matters in other acts of the legislation is forbidden if other is not established by this Code or the President of the Republic of Belarus.

2. Provisions of the regulatory legal acts adopted on the basis and in pursuance of of this Code cannot contradict provisions of this Code, and equally go beyond content of these provisions or the powers conferred by them to relevant organ. Provisions of this Item do not extend to the acts of the President of the Republic of Belarus issued according to the Constitution of the Republic of Belarus.

3. In case of discrepancy of the act of the tax legislation with the Constitution of the Republic of Belarus the Constitution of the Republic of Belarus is effective.

4. In case of discrepancy of the decree or the presidential decree of the Republic of Belarus with this Code or other law regulating the tax matters, this Code or other law have supremacy only when powers on the publication of the decree or the decree were provided by this Code or other law.

5. In case of discrepancy of the act of the tax legislation with the act of other branch of law containing the tax matters provisions of the act of the tax legislation, except as specified, provided by Items 3 and 4 of this Article are applied.

6. Application of acts of the tax legislation by analogy is not allowed.

In case of identification of gaps in the tax legislation (legal regulation), internal contradictions in the acts of the tax legislation or other shortcomings creating legal uncertainty, decisions shall be made for benefit of taxpayers, charges (duties).

7. The acts of the tax legislation including establishing or canceling taxes, charges (duties) raising or lowering the tax rates establishing or canceling the tax benefits changing procedure for calculation and tax payment, charges (duties) are applied from the moment of (date) of their introduction in force and extend the action to the tax or accounting periods on which respectively a date of the actual realization, date of the actual income acquisition, other similar date fall if other is not provided by the laws of the Republic of Belarus or acts of the President of the Republic of Belarus.

The acts of the tax legislation canceling taxes, charges (duties) lowering the tax rates establishing the tax benefits eliminating the obligations of payers otherwise improving their provision can have retroactive force if directly provide it.

Article 4. Procedure for calculation of the terms established by the tax legislation

The term established by the tax legislation is determined calendar date or the expiration of the period which is estimated for years, calendar years, quarters, months, weeks or days. Term can be determined also by specifying on event which shall come or take place, or on action which shall be made.

The current of the term established for making of action and the calendar year estimated for years, except for, months, weeks or days, begins next day after calendar date or approach of event, action making which determine its beginning. The term estimated for years, except for calendar year expires in the corresponding month and number of the last year of term. At the same time year, except for calendar year, any period consisting of twelve calendar months following in a row is recognized.

The term estimated calendar years expires on December 31 the last calendar year of term. At the same time the period from January 1 to December 31 calendar year is recognized. If the beginning of current of such term is specifying on event which shall come, or on action which shall be made, the period from the date of approach of event or making of action till December 31 first calendar year of such term is recognized.

The term estimated quarters expires in the last day of the last month of term. At the same time quarter is considered to equal three months, counting of quarters is conducted since the beginning of calendar year.

The term estimated for months expires in the corresponding month and number of the last month of term. If the termination of term falls on month in which there is no corresponding number, then term expires in the last day of this month.

The term estimated for weeks expires in the last working day of the last week of term. At the same time the period consisting of five working days, the following in a row is recognized week.

In cases when the last day of the term established for action making falls on the day recognized according to the legislation in the day off and (or) non-working public holiday (in the non-working holiday), the next working day following it is considered day of the termination of term.

Action for which making fixed term, it shall be made no later than twenty four hours of the last day of term.

Calculation of terms for the purposes of payment (collection) of customs payments is made according to the customs legislation.

Article 5. Action of provisions of international treaties of the Republic of Belarus on the tax matters

1. The Republic of Belarus recognizes priority of the conventional principles of international law and provides compliance to them of the tax legislation.

2. If regulations of international treaties of the Republic of Belarus establish other regulations, than those which are provided by this Code and other legal acts of the Republic of Belarus then are applied regulations of the international treaty if other is not established by part two of this Item.

If this Code and (or) other legal acts provide more preferential terms of the taxation, than those which are established by the international treaty of the Republic of Belarus, except for the international treaties of the Republic of Belarus regulating mutual trips of citizens, and international treaties within the Eurasian Economic Union then are applied provisions of this Code and (or) other legal acts.

Article 6. Taxes, charges (duties)

1. Tax the obligatory individual non-paid payment levied from the organizations and physical persons in the form of alienation of belonging to them on the property right, economic maintaining or operational management of money in republican and (or) local budgets is recognized.

2. Collection (duty) the obligatory payment in republican and (or) local budgets, levied from the organizations and physical persons, as a rule, in the form of one of making conditions concerning their state bodies, including local councils of deputies, executive and administrative organs, other authorized organizations and officials, legally significant actions is recognized.

3. The payments made within the relations which are not regulated by this Code and other acts of the tax legislation and also payments in the form of penalties or other sanctions for violation of the law are not taxes, charges (duties).

4. In case of establishment of taxes all elements of the taxation shall be determined. Otherwise the tax is considered unspecified and is not subject to payment.

5. The tax is considered established in case payers and the following elements of the taxation are determined:

taxation object;

tax base;

tax rate (rates);

tax period (in case of possibility of its determination);

procedure for calculation;

procedure and payment due dates.

6. In case of establishment of collection (duty) his payers, subjects to taxation, rate, payment due dates and if necessary other elements of taxation in relation to specific charges (duties) are determined.

7. In case of establishment of tax, collection (duty) tax benefits and the bases for their use can be provided.

Article 7. Types of tax, charges (duties)

1. In the Republic of Belarus republican taxes, charges (duties) and the local taxes and charges are established.

2. Taxes, charges (duties) established by this Code, either the President of the Republic of Belarus, or the international treaties constituting the right of the Eurasian Economic Union, and obligatory to payment in all territory of the Republic of Belarus are recognized republican.

3. The taxes and fees established by regulatory legal acts of local councils of deputies according to this Code and obligatory to payment in the corresponding territories are recognized local.

Article 8. Republican taxes, charges (duties)

Treat republican taxes, charges (duties):

value added tax;

excises;

income tax;

tax on the income of the foreign organizations which are not performing activities in the Republic of Belarus through permanent mission;

the income tax from physical persons;

real estate tax;

land tax;

ecological tax;

tax for production (withdrawal) of natural resources;

offshore collection;

stamp tax;

consular fee;

state fee;

patent fees;

customs duties and customs fees, customs payments concerning goods for private use;

utilization collection.

Article 9. Local taxes and charges

Treat the local taxes and charges:

tax for ownership of dogs;

resort collection;

collection from suppliers.

Article 10. Specific modes of the taxation

1. Specific mode of the taxation the special procedure for calculation and tax payment, charges (duties) applied in the cases and procedure established by the Special part of this Code or the President of the Republic of Belarus is recognized.

2. The specific mode of the taxation is applied to payers:

tax in case of simplified taxation system;

the single tax from individual entrepreneurs and other physical persons;

the single tax for producers of agricultural products;

tax on gaming;

tax on the income from implementation of lottery activities;

tax on the income from holding video interactive games;

collection for implementation of craft activity;

collection for implementation of activities for rendering services in the sphere of agroecotourism;

unified imputed income tax.

3. In case of establishment of specific modes of the taxation payers and elements of the taxation, and also tax benefits are determined according to the procedure, provided by this Code or the President of the Republic of Belarus.

4. Establishment, introduction, change and cancellation of specific modes of the taxation are performed according to the procedure, provided for establishment, introduction, change and cancellation of republican taxes, charges (duties).

Article 11. Procedure for establishment, introduction, change and cancellation of republican taxes, charges (duties)

1. Establishment, introduction, change and cancellation of republican taxes, charges (duties) are performed by adoption of law on modification and (or) amendments in this Code and (or) publications of the act of the President of the Republic of Belarus, and establishment, change of payers and separate elements of taxation in relation to customs payments - also international treaties and acts constituting the right of the Eurasian Economic Union.

2. The laws on establishment, introduction new, in addition to provided by this Code, or cancellation of the imposed republican taxes, charges (duties), and also about modification of the operating republican taxes, charges (duties) regarding determination of payers, the taxation objects, tax base, the tax rates, tax period, tax benefits, procedure for calculation, procedure and payment due dates are accepted before approval of the republican budget for the next financial year and become effective not earlier than January 1 of the year following after year of their acceptance.

Article 12. Procedure for establishment, introduction, change and cancellation of the local taxes and charges

1. Establishment, introduction, change and cancellation of the local taxes and charges are performed according to this Code acceptance of regulatory legal acts of the Minsk city council of deputies, local councils of deputies of basic territorial level.

2. The Minsk city council of deputies, local councils of deputies of basic territorial level has the right to establish, enact or not to establish, not to enact local tax and (or) collection or to terminate the local tax and (or) collection which are earlier entered by them.

3. Regulatory legal acts about establishment, introduction and cancellation of the local taxes and charges, and also about modification of the operating local taxes and charges regarding determination of the tax rates, tax benefits, procedure for calculation, procedure and payment due dates are accepted in need of monthly term from the date of adoption of law on modification and (or) amendments in this Code and become effective not earlier than January 1 of the year following after year of its acceptance.

Article 13. Terms and their determinations

1. The terms of the civil law and other branches of law used in this Code are applied in those values in what they are used in these branches of law if other is not established by this Code.

2. For the purposes of of this Code the following terms and their determinations are used:

2.1. auditor services - services in carrying out audit of business and tax accounting, tax declarations (calculations) for taxes, charges (duties), the accounting and (or) financial reporting, and also other services referred according to the legislation on auditor activities to auditor services;

2.2. accounting services - services in statement, maintaining, financial accounting recovery, creation and (or) submission of accounting and (or) financial and other records;

2.3. state-financed organization - the organization recognized the Republic of Belarus, that according to the Budget code;

2.4. dividends - the income added by the organization (except particular partnership) to the participant (shareholder) on the shares (shares, shares) belonging to this participant (shareholder) according to the procedure of profit distribution remaining after the taxation;

2.5. design services - services in designing of art forms, appearance of products, facades of buildings, interiors of rooms, art designing;

2.6. the income - the economic benefit determined according to the tax legislation in cash or natural form considered in case of possibility of its assessment and in that measure in which such benefit can be estimated;

2.7. identical works (services) - works (service), the main signs, having identical characteristic of them;

2.8. identical goods - goods, the main signs, having identical characteristic of them, if other is not established for determination of customs value of goods by the customs legislation. In case of determination of identity of goods their physical characteristics, quality, the trademark, functional purpose and reputation in the market, country of source and the producer are considered, in particular. At the same time insignificant distinctions in appearance of such goods can not be considered;

2.9. property rights - the rights following from contractual and not contractual relations including arising concerning determination of destiny of property connected with its ownership, use and the order, property rights on intellectual property items;

2.10. engineering services - engineering and consulting services in preparation of production process and sales of goods (works, services), preparation of construction and operation of industrial, infrastructure, agricultural and other facilities, and also preproject and project services (preparation of feasibility statements, design developments, technical testing and the analysis of results of such testing);

2.11. other obliged person - person to who according to this Code and other acts of the tax legislation execution of the tax liability of the payer is assigned or which according to the customs legislation performs with the payer solidary duty on customs payment;

2.12. the foreign organization rendering services electronically for physical persons:

the foreign organization which renders services electronically which place of realization the territory of the Republic of Belarus, to the physical persons acquiring such services and perfroming calculations with it for the rendered services (the foreign organization rendering services electronically to physical persons in the Republic of Belarus) is recognized;

the foreign organization which based on commission agreements, the order and other similar contracts with the foreign organizations rendering services electronically to physical persons in the Republic of Belarus perfroms intermediary activities and calculations directly with such physical persons for acquisition by them of the specified services (the foreign intermediary in calculations);

2.13. consulting services - services in provision of explanations, recommendations and other forms of consultations, including determination and (or) assessment of problems and (or) opportunities of person, on managerial, economic, financial (including tax and accounting) to questions, and also concerning planning, the organization and implementation of business activity, personnel management;

2.14. marketing services - the services connected with research, the analysis, planning and forecasting in the sphere of production and the goods circulation (works, services), rendered for the purpose of taking measures to creation of necessary economic conditions for production and the goods circulation (works, services) including their characteristic, development of price strategy and strategy of advertizing;

2.15. research works - carrying out the scientific research caused by the specification of the customer;

2.16. uniform works (services) - works (service) which, without being identical, have similar characteristics;

2.17. uniform goods - goods which, without being identical, have similar characteristics and consist of similar components that allows them to perform the same functions and (or) to be commercially interchangeable if other is not established for determination of customs value of goods by the customs legislation. In case of determination of uniformity of goods their quality, the trademark, reputation in the market, country of source are considered, in particular;

2.18. developmental and experienced and technological (technological) works - development of sample of new product, design documentation for it or new technology;

2.19. intermediary services - services in assistance in establishment of contacts and the conclusion of transactions between producers (contractors, contractors) and consumers (customers), sellers (suppliers) and buyers, services in search and (or) provision to the customer of information on potential buyers, and also services of brokers (attorneys) and other persons, the acting on the basis of the commission agreements, the order and other similar civil agreements;

2.20. percent if other does not follow from content of this Code, - the income from debt obligations of any kind irrespective of method of their registration, including:

income in type of interest for using credits, loans;

income on securities which conditions of issue provide receipt of the income in type of percent (discount);

income according to deposit and savings certificates;

income from use of temporarily free money on accounts in banks, placements of money in deposits in National Bank of the Republic of Belarus, bank deposits (deposits) and other similar debt obligations (except for providing participation in profits) irrespective of method of their registration;

2.21. work - activities which results have material expression and can be implemented for requirements satisfaction of the organization and (or) physical persons;

2.22. promotion services - services in creation, distribution and placement (by means of any means and in any form) the information intended for the uncertain group of people and designed to create or maintain interest in physical person or legal entity, goods, trademarks, works, services;

2.23. the providing amounts - the money deposited as ensuring fulfillment of duties on payment of customs duties, taxes, ensuring fulfillment of duties of the legal entity performing activities in the sphere of customs affairs, ensuring fulfillment of duties of Authorized Economic Operator;

2.24. the account - the account opened based on the agreement signed with bank according to the procedure, established by the bank law, contribution (deposit);

2.25. the customs legislation - the international agreements regulating customs legal relationship, acts constituting the right of the Eurasian Economic Union, and the legislation of the Republic of Belarus on customs regulation;

2.26. customs payments - customs payments concerning goods for private use, taxes, charges (duties) levied in the republican budget by customs authorities;

2.27. goods - the property (except for property rights) realized or intended for realization if other is not established by this Code or the customs legislation;

2.28. difficult life situation - the objective circumstance (set of circumstances) which is not depending on physical person which it cannot overcome at the expense of the opportunities which are available for it, and the attracting non-execution of the tax liability;

2.29. managerial services - services in management of the organization (either its divisions, or activities of this organization), implementation of organizational and administrative, control functions concerning production, technological and (or) other processes, risks, property, purchases, sale;

2.30. service - activities which results have no material expression are implemented and consumed in the course of implementation of these activities or after its completion. Provision of property in lease (finance lease (leasing)) is not service if other is not provided by this Code in relation to separate taxes, charges (duties);

2.31. services electronically - the services rendered through the global computer Internet (further - the Internet) it is automated with use of information technologies, including with involvement of the intermediary in calculations;

2.32. services in information processing - services in implementation of collection and generalization of information, systematization of information massifs (data) and provision in the order of the user of results of processing of this information;

2.33. services in provision of information - service in provision of information (acquaintance with information) requested by the customer;

2.34. participants of the tax relations are taxpayers, charges (duties), other obliged persons and their representatives, tax agents, tax, customs and financial bodies, state control bodies, republican state bodies, local authorities and self-government, and also authorized bodies, the organizations and officials in case of the solution of the questions carried to their competence by this Code and other legislation or the acceptance and collection of taxes performing in accordance with the established procedure, charges (duties);

2.35. the financial instrument of forward transactions - the agreement which is the derivative financial instrument which cost depends on the price or other quantitative index of basic asset of the agreement, providing realization of the rights and (or) obligation fulfillment under this agreement in the future. The options, futures, forwards, swaps and other derivative financial instruments including representing combination of the listed derivative financial instruments belong to derivative financial instruments;

2.36. legal services - services of legal nature, including provision of explanations and consultations, preparation and examination of documents, representation of interests of customers in courts.

3. If other does not follow from content of this Code, for the purposes of of this Code the following reducings are used:

3.1. the lawyer - the lawyer performing lawyer activities individually;

3.2. bank - the bank of the Republic of Belarus, the non-bank credit and financial organization of the Republic of Belarus, "Development Bank of the Republic of Belarus" open joint stock company, Belarusian Currency and Stock Exchange open joint stock company, Asset Management Agency open joint stock company, other specialized financial organization of the Republic of Belarus which is not bank, but acts on the basis of the legal act according to which performs financial accounting according to regulatory legal acts of National Bank of the Republic of Belarus;

3.3. tax authorities - the 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;

3.4. state control bodies - the State Control Committee of the Republic of Belarus, its territorial authorities, bodies of financial investigations of the State Control Committee of the Republic of Belarus;

3.5. court - court of law if other is not established by this Code;

3.6. customs authorities - the State Customs Committee of the Republic of Belarus and customs;

3.7. financial bodies - the Ministry of Finance of the Republic of Belarus and local financial bodies.

Chapter 2 Taxpayers, charges (duties). Tax agents and other persons

Article 14. Taxpayers, charges (duties)

1. Taxpayers, charges (duties) (further - payers) the organizations and physical persons to whom according to the tax or customs legislation the obligation is assigned are recognized to pay taxes, charges (duties).

2. Are understood as the organizations:

2.1. legal entities of the Republic of Belarus;

2.2. the foreign and international organizations, including not being legal entities;

2.3. particular partnerships (agreement parties about joint activities, except agreement parties of konsortsialny crediting).

3. The branch, representation or other separate division of the legal entity of the Republic of Belarus having separate balance which for making of transactions by the legal entity opens the account with provision of the right to dispose of money on the account to officials of these separate divisions (further - branch) estimate the amounts of taxes, charges (duties) and fulfill the tax liabilities of this legal entity regarding the activities if other is not established by this Code or the President of the Republic of Belarus.

4. The participant of particular partnership (cooperation agreement) to whom according to the agreement of particular partnership (cooperation agreement) business management of this partnership is assigned or which receives revenue on activities of this partnership before its distribution fulfills the tax liability of this partnership.

5. Are understood as physical persons:

citizens of the Republic of Belarus;

citizens or citizens of foreign state;

stateless persons (citizenship).

Article 15. Belarusian and foreign organizations

1. The Belarusian organization the organization which location is the Republic of Belarus is recognized.

2. The foreign organization the organization which location is not the Republic of Belarus is recognized.

3. The Belarusian organization has the status of the tax resident of the Republic of Belarus and fulfills the tax liabilities concerning the income from sources in the Republic of Belarus, the income from sources outside the Republic of Belarus, and also concerning the property located both in the territory of the Republic of Belarus and beyond its limits.

The foreign organization is not tax resident of the Republic of Belarus and fulfills the tax liabilities only on the activities performed in the Republic of Belarus or concerning the income from sources in the Republic of Belarus, and also concerning the property located in the territory of the Republic of Belarus.

Article 16. Organization location

1. The organization location (except for particular partnership) the place of its state registration is recognized if other is not established by this Article.

2. In case of absence (failure to act) of the organization for the location specified in Item 1 of this Article, the place of its stay the location of the supreme body of management of the organization (the place where its powers according to constituent documents are performed) is recognized, and in case of its absence (failure to act) - the place where powers of its permanent executive body are performed.

In case of absence (failure to act) of permanent executive body of the organization the location of the organization is determined by the place where decisions concerning creation, liquidation and reorganization of this organization, change of list of her founders (participants), increase or reduction of the sizes of authorized fund, acquisition or alienation of its property and to other vital issues of management of the organization, or in the place in which there are main accounting documents of the organization are made.

3. The location of particular partnership the location (residence) of that his participant to whom according to cooperation agreement between participants business management of this partnership is assigned or which receives revenue on activities of this partnership before its distribution is recognized.

Article 17. Physical persons - tax residents of the Republic of Belarus

1. Tax residents of the Republic of Belarus physical persons which actually were in the territory of the Republic of Belarus in calendar year more than hundred eighty three days are recognized. Physical persons which actually were outside the territory of the Republic of Belarus hundred eighty three days and more in calendar year are not recognized tax residents of the Republic of Belarus.

Until provisions of part one of this Item do not allow to determine the status of physical person, person is recognized the tax resident of the Republic of Belarus current calendar year if it actually was in the territory of the Republic of Belarus more than hundred eighty three days previous calendar year and if the physical person actually was outside the territory of the Republic of Belarus hundred eighty three days and more previous calendar year, it is not recognized the tax resident of the Republic of Belarus current calendar year.

For the purposes of of this Code the tax residence of physical person is determined in relation to each calendar year.

2. By the time of the actual stay in the territory of the Republic of Belarus belong time of direct finding of physical person in the territory of the Republic of Belarus, and also time on which this person left the territories of the Republic of Belarus:

on treatment, in business trip;

on rest, under condition if the time spent for such rest in total did not exceed two months within calendar year.

3. Time during which the physical person was in the Republic of Belarus does not belong by the time of the actual stay in the territory of the Republic of Belarus:

3.1. as person having the diplomatic or consular status or as the member of the family of such person;

3.2. as the employee of the international organization created under the interstate agreement which participant is the Republic of Belarus, or as the member of the family of such employee.

Provisions of part one of this subitem do not extend to citizens of the Republic of Belarus;

3.3. on treatment or rest if this physical person was in the Republic of Belarus only with such purposes;

3.4. only for following from one foreign state in other foreign state through the territory of the Republic of Belarus by one vehicle or it is exclusive for the purpose of change from one vehicle on another in case of such following (transit following).

4. For confirmation of the actual stay in the territory of the Republic of Belarus day of entry (departure) into the Republic of Belarus (from the Republic of Belarus) is determined based on the mark about crossing of frontiers of foreign states brought by the competent authority of foreign state exercising border control in identity documents, and (or) documents for entry (departure) into the Republic of Belarus (from the Republic of Belarus), and also based on the information which is available in tax authority provided by state bodies and the organizations in the procedure established by the legislation.

If provisions of part one of this Item do not allow to determine unambiguously time of the actual finding of physical person in the territory of the Republic of Belarus, the payer submits to tax authority the documents (or their copies) confirming the place of its actual stay within calendar year (years) and also any other documents (or their copies) which can form the basis for determination of the place of its actual stay:

identity document;

permission to the temporary residence in the Republic of Belarus which is drawn up in accordance with the established procedure;

the documents confirming the place of the actual stay, place of employment, services, studies of physical person in the territory of the Republic of Belarus or foreign state;

other documents confirming entry (departure) into the Republic of Belarus (from the Republic of Belarus) and stay time in the territory of the Republic of Belarus or foreign state.

The number of days of the actual finding of physical person in the territory of the Republic of Belarus in calendar year is determined since the day following behind day of entry into the Republic of Belarus and comes to an end with day of departure from the Republic of Belarus inclusive or last afternoon of such calendar year.

5. If according to provisions of this Article and international treaties of the Republic of Belarus on the tax matters the physical person at the same time is recognized the tax resident of the Republic of Belarus and foreign state, then its tax residence is determined according to provisions of such international treaty.

If the physical person at the same time is tax resident of the Republic of Belarus and foreign state, but the international treaty of the Republic of Belarus on the tax matters with such state is absent and (or) is not applied or if the physical person is not tax resident of any state, including the Republic of Belarus, then it is recognized the tax resident of the Republic of Belarus if in calendar year for which the tax residence is determined it has nationality of the Republic of Belarus or the residence permit in the Republic of Belarus (residence permit).

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