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LAW OF THE REPUBLIC OF BELARUS

of December 29, 2009 No. 72-Z

About enforcement of the Special part of the Tax code of the Republic of Belarus, modification and amendments in the General part of the Tax code of the Republic of Belarus and recognition voided some legal acts of the Republic of Belarus and their separate provisions on the tax matters

(as amended on 13-11-2017)

It is accepted by the House of Representatives on December 11, 2009

Approved by Council of the Republic on December 18, 2009

Article 1. Enact the Special part of the Tax code of the Republic of Belarus since January 1, 2010.

Article 2. The special part of the Tax code of the Republic of Belarus is applied to the relations regulated by the tax legislation and which arose since January 1, 2010.

On the relations regulated by the tax legislation which arose till January 1, 2010, the Special part of the Tax code of the Republic of Belarus is applied to those rights and obligations which will arise after its introduction in action.

Article 3. Before reduction in compliance with the Tax code of the Republic of Belarus acts of the legislation are applied in that part in which they do not contradict the Tax code of the Republic of Belarus if other is not established by the Constitution of the Republic of Belarus.

Article 4. Bring in the General part of the Tax code of the Republic of Belarus of December 19, 2002 (The national register of legal acts of the Republic of Belarus, 2003, No. 4, 2/920; No. 85, 2/977; 2004, No. 4, 2/1009; No. 189, 2/1087; 2006, No. 6, 2/1177; No. 78, 2/1207; 2007, No. 3, 2/1287; No. 15, 2/1302; 2008, No. 3, 2/1399; No. 289, 2/1551) following changes and amendments:

1. In Item 1 of Article 1 of the word "budget of the Republic of Belarus" shall be replaced with words "republican and (or) local budgets".

2. To add Item 7 of Article 3 with part two of the following content:

"In case of ambiguity or illegibility of instructions of acts of the tax legislation decisions shall be made by state bodies and officials for benefit of payers.".

3. "The customs code of the Republic of Belarus" to add Item 8 of article 6 after words with words ", the Law of the Republic of Belarus of February 3, 1993 "About the Customs tariff" (Vyarkho¸naga Savet's Vedamastsi of Respubliki Belarus, 1993, No. 13, Art. 126; Vedamastsi Natsyyanalnaga to descent of Respubliki Belarus, 1998, No. 3, Art. 15)".

4. In Item 2 of Article 7 of the word "legal acts" shall be replaced with words "this Code or the President of the Republic of Belarus".

5. State Articles 8 and 9 in the following edition:

"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;

collection when importing to the territory of the Republic of Belarus of ozone-depleting substances;

collection for driving of automotive vehicles of foreign states through highways public of the Republic of Belarus;

collection for issue of permissions to driving of automotive vehicles of the Republic of Belarus through the territories of foreign states;

offshore collection;

stamp tax;

consular fee;

state fee;

patent fees;

customs duties and customs fees.

Article 9. Local taxes and charges

Treat the local taxes and charges:

tax on services;

tax for ownership of dogs;

collection on development of the territories;

resort collection;

collection from suppliers.".

6. To state Item 2 of Article 10 in the following edition:

"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.".

7. In Article 11:

state Item 1 in the following edition:

"1. Establishment, introduction and cancellation of republican taxes, charges (duties) are performed by adoption of law on modification and (or) amendments in this Code, and concerning change of payers and separate elements of taxation in relation to customs payments - in the Customs code of the Republic of Belarus or the Law of the Republic of Belarus "About the Customs tariff" or the President of the Republic of Belarus.";

in Item 2 of the word "the budget of the Republic of Belarus on current financial (budget)" shall be replaced with words "the republican budget on current financial".

8. To state Items 1 and 2 of Article 12 in the following edition:

"1. Establishment, introduction, change and cancellation of the local taxes and charges are performed according to this Code acceptance of regulatory legal act (decision):

1.1. on resort collection - the Minsk city council of deputies, Councils of deputies of basic territorial level;

1.2. on the local taxes and charges, except resort, - regional and Minsk city Councils of deputies.

2. Regional, Minsk city Councils of deputies, Councils of deputies of basic territorial level have the right to establish, enact or not to establish, not to enact the local tax and (or) collection or to terminate the local tax which is earlier imposed by them and (or) collection.

In case of establishment of the local taxes and charges local councils of deputies according to this Code determine payers, the taxation objects, tax base, the tax rates, tax period, procedure for calculation, procedure and payment due dates of the local taxes and charges, terms of submission to tax authorities of tax declarations (calculations) for the local taxes and charges, and also tax benefits by the local taxes and charges.".

9. To state Item 3 of Article 13 in the following edition:

"3. The branches, representations and other separate divisions of legal entities of the Republic of Belarus having separate balance which for making of transactions by the legal entity opens the bank account with provision of the right to dispose of such account to officials of data of separate divisions estimate the amounts of taxes, charges (duties) and fulfill the tax liabilities of these legal entities if other is not established by this Code or the President of the Republic of Belarus.".

10. "The charter or others" to exclude from part one of Item 2 of Article 15 of the word.

11. In Article 16:

to state the name of Article and Item 1 in the following edition:

"Article 16. State-financed organization

1. State-financed organization the organization created (formed) by the President of the Republic of Belarus is recognized, state bodies, including local council of deputies, local executive and administrative organ, or other state organization authorized on that by the President of the Republic of Belarus for implementation of managerial, welfare, scientific and technical or other functions of non-commercial nature which is financed from the relevant budget on the basis of the budget estimate has the current (settlement) bank account and (or) the non-bank credit and financial organization (further - bank) and which financial accounting is kept according to the chart of accounts of financial accounting approved in accordance with the established procedure for state-financed organizations, or account of assets and liabilities of which is kept according to the legislation for the state bodies having military forming and paramilitary organizations and also the military units subordinated to them, the organizations and divisions.";

in paragraph one of Item 2 of the word to "the organizations financed from the budget (state-financed organizations)" shall be replaced with words to "state-financed organizations".

12. Add Article 17 with item 4 of the following content:

"4. Procedure for confirmation of time of the actual stay by physical person in the territory of the Republic of Belarus and submission to tax authorities of the documents necessary for such confirmation, and also the list of such documents are established by the Ministry of Taxes and Tax Collection of the Republic of Belarus.".

13. To state Item 1 of Article 18 in the following edition:

"1. The residence of physical person for the purposes of of this Code the place (the settlement, the house, the apartment or other premises) where this physical person is registered at the place of residence, in the absence of such place - the place where this physical person constantly or mainly lives and if data on it cannot be established, - the location of property of this person is recognized.".

14. In Item 1 of Article 19:

after part one to add Item with parts of the following content:

"The Belarusian individual entrepreneurs the physical persons registered as individual entrepreneurs in the Republic of Belarus are recognized.

Foreign individual entrepreneurs the physical persons registered as individual entrepreneurs outside the Republic of Belarus are recognized.

In the absence of country of incorporation for determination of capability of the physical person performing business activity to be individual entrepreneur and to have the rights connected with it and obligations the right of the country of the main place of implementation of individual business activity is applied.";

the second to consider part part five.

15. To state subitems 1.6 and 1.7 of Item 1 of Article 21 in the following edition:

"1.6. be present when conducting check, offer explanations on the questions relating to check subject;

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