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RESOLUTION OF COUNCIL OF MINISTERS OF THE REPUBLIC OF BELARUS

of December 31, 2010 No. 1924

About approval of the Regulations on procedure for use by tax authorities and their officials of technical means

(as amended of the Resolution of Council of Ministers of the Republic of Belarus of 05.08.2019 No. 515)

According to subitem 1.22 of Item 1 of article 107 of the Tax Code of the Republic of Belarus, article 5 of the Law of the Republic of Belarus of December 30, 2018 "About modification and amendments in some laws of the Republic of Belarus" the Council of Ministers of the Republic of Belarus DECIDES: No. 159-Z

1. Approve Regulations on procedure for use by tax authorities and their officials of technical means it (is applied).

2. This resolution becomes effective since January 1, 2011.

Prime Minister of the Republic of Belarus

M. Myasnikovich

Approved by the Resolution of Council of Ministers of the Republic of Belarus of December 31, 2010 No. 1924

Regulations on procedure for use by tax authorities and their officials of technical means

1. This Provision establishes procedure for use by tax authorities and their officials of technical means, including the equipment performing zvuko-and video film and photographing, copying, devices for scanning of documents, identifiers of the hidden images (further – technical means) for control of compliance with law, collection and fixing of the proofs confirming the facts of offenses.

2. This Provision is applied by tax authorities and their officials when conducting checks, monitoring and other forms of control, and also in case of realization of the rights and obligations established by the Tax code of the Republic of Belarus, 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».

3. For the purposes of this provision terms are used in the values determined in the Tax code of the Republic of Belarus and the Presidential decree of the Republic of Belarus of October 16, 2009 No. 510.

4. Technical means are used in the locations of tax authorities, and also in other places in which finding of officials of tax authorities is connected with execution of service duties by them.

5. The technical means corresponding to operational documentation, technically operational and completed are subject to use.

6. Officials of tax authorities have the right to use the technical means belonging to them on the property right or other legal cause with reflection of this fact in the act (reference) of check or the certificate of use of technical means.

7. When using by the official of tax authority of technical means:

7.1. when conducting check:

in the instruction on conducting check the mark about the notification of the checked subject on use of technical means is put down;

in the act (reference) of check names and serial numbers (in the presence) of the used technical means and carriers with which it is recorded are specified information obtained during use of technical means (is kept) (further – carriers);

7.2. in other cases, except this Item specified in subitem 7.1, except for uses of technical means during which violations of the law are not revealed the certificate of use of technical means is constituted.

In the certificate of use of technical means are specified:

place and date of use of technical means;

position, surname, own name, middle name (if that is available) the official;

names and serial numbers (in the presence) the used technical means and carriers.

The certificate of use of technical means is signed by the official who constituted it.

8. The received materials photo and filmings, zvuko-and videos, carriers of computer information and other data carriers are applied to the act (reference) of check or the certificate of use of technical means.

9. Appeal of actions of officials of tax authorities is performed according to the procedure, established by the Tax code of the Republic of Belarus.

 

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