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

of December 31, 2010 No. 97

About establishment of document forms

(as amended on 21-05-2021)

Based on the paragraph of third Item 5 of article 107 of the Tax Code 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, the Ministry of Taxes and Tax Collection of the Republic of Belarus DECIDES:

1. Establish forms:

1.1. resolutions on suspension of account transactions, to e-wallets of the taxpayer, charges (duties) in bank and (or) the non-bank credit and financial organization according to appendix 1;

1.1-1. resolutions on suspension of account transactions, to e-wallets of the taxpayer, charges (duties) in bank and (or) the non-bank credit and financial organization on the amount of the unexecuted tax liability and (or) the unpaid penalty fee revealed as a result of check or customs control according to appendix 1-1;

1.2. resolutions on cancellation of the resolution on suspension of account transactions, to e-wallets of the taxpayer, charges (duties) in bank and (or) the non-bank credit and financial organization according to appendix 2;

1.2-1. resolutions on cancellation of the resolution on suspension of account transactions, to e-wallets of the taxpayer, charges (duties) in bank and (or) the non-bank credit and financial organization on the amount of the unexecuted tax liability and (or) the unpaid penalty fee revealed as a result of check or customs control according to appendix 2-1;

1.3. resolutions on property attachment and (or) withdrawal of property of the taxpayer, charges (duties) (the pledger, the guarantor) according to appendix 3;

1.4. the protocol of the inventory of the arrested and (or) the withdrawn property and appendix to the protocol of the inventory of the arrested and (or) the withdrawn property according to appendix 4;

1.5. the act of detection of ownerless property and appendix to the act of detection of ownerless property according to appendix 5 (in case of application by tax authorities and their officials when conducting administrative process);

1.6. resolutions on cancellation of the resolution on property attachment and (or) withdrawal of property of the taxpayer, charges (duties) (the pledger, the guarantor) according to appendix 6;

1.7. the act of return of property according to appendix 7;

1.8. decisions on tax collection, collection (duty), penalty fee, other obligatory payments in the budget at the expense of money on accounts, electronic money in e-wallets of the taxpayer, charges (duties), debtors of the taxpayer, charges (duties) according to appendix 8;

1.9. statements for concession of the requirement of the creditor according to appendix 9;

1.10. resolutions on tax collection, collection (duty), penalty fee, other obligatory payments in the budget by cash of the taxpayer, charges (duties) according to appendix 10;

1.11. notifications on holding actions for identification of property of the taxpayer, charges (duties), and also his debtors according to appendix 11;

1.12. certificates of accounts receivable availability at the taxpayer, charges (duties) according to appendix 12;

1.13. the list of debtors of the taxpayer, charges (duties) according to appendix 13;

1.14. notifications on obligation fulfillment according to the guarantee agreement according to appendix 14;

1.15. resolutions on temporary restriction on removal of vehicles from accounting according to appendix 15;

1.16. resolutions on cancellation of the resolution on temporary restriction on removal of vehicles from accounting according to appendix 16;

1.17. decisions on solidary execution of the tax liability, payment of penalty fee according to appendix 17.

1-1. Forms of the documents specified in subitems 1.4 and 1.5 of Item 1 of this resolution are forms of documents with certain degree of protection and are used when implementing the powers:

tax or customs authorities - specified in subitem 1.4 of Item 1 of this resolution;

tax authorities - specified in subitem 1.5 of Item 1 of this resolution.

2. Earlier made forms of resolutions on arrest and (or) withdrawal of property, protocols of the inventory of the arrested and (or) the withdrawn property, resolutions on cancellation of the resolution on arrest and (or) withdrawal of property, acts of return of property, acts of detection of ownerless property are applied before their complete use with obligatory specifying in them the additional data provided by this resolution.

3. Recognize invalid:

the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of December 19, 2003 No. 117 "About procedure for ensuring execution and forced execution of the tax liability, payment of penalty fee" (The national register of legal acts of the Republic of Belarus, 2004, No. 7, 8/10399);

the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of March 23, 2004 No. 43 "About modification and amendments in the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of December 19, 2003 No. 117" (The national register of legal acts of the Republic of Belarus, 2004, No. 57, 8/10779);

the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of April 6, 2006 No. 45 "About introduction of amendments to the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of December 19, 2003 No. 117" (The national register of legal acts of the Republic of Belarus, 2006, No. 70, 8/14300);

the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of August 30, 2006 No. 93 "About modification and amendments in the resolution of the State Tax Committee of the Republic of Belarus of May 31, 2000 No. 50 and resolutions of the Ministry of Taxes and Tax Collection of the Republic of Belarus of December 19, 2003 No. 117 and of March 12, 2005 No. 34" (The national register of legal acts of the Republic of Belarus, 2006, No. 162, 8/15047);

subitem 1.1 of Item 1 of the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of April 24, 2007 No. 69 "About modification and amendments in some regulatory legal acts of the Ministry of Taxes and Tax Collection of the Republic of Belarus and approval of document forms" (The national register of legal acts of the Republic of Belarus, 2007, No. 144, 8/16567);

the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of January 31, 2008 No. 18 "About modification and amendments in some resolutions of the Ministry of Taxes and Tax Collection of the Republic of Belarus concerning work with the property withdrawn, arrested or turned into the income of the state" (The national register of legal acts of the Republic of Belarus, 2008, No. 58, 8/18211);

the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of June 2, 2009 No. 47 "About introduction of amendments to the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of December 19, 2003 No. 117" (The national register of legal acts of the Republic of Belarus, 2009, No. 148, 8/21063).

4. This resolution becomes effective after its official publication.

Minister

V. N. Poluyan

It is approved

Managing affairs of the President of the Republic of Belarus

December 30, 2010

 

N. N. Korbut

 

Appendix 1

to the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of December 31, 2010 No. 97

Form

Stamp of body, head

(deputy manager)

which made the decision

(further – authorized body)

_________________________________________

(bank name and (or) non-bank

_________________________________________

credit and financial organization)

_________________________________________

(name of the organization,

_________________________________________

surname, initials of physical person)

The resolution on suspension of account transactions, to e-wallets of the taxpayer, charges (duties) in bank and (or) the non-bank credit and financial organization

___ ____________ 20 __.

№_________

Head (deputy manager) ____________________________________

(name of authorized body)

_________________________________________ ___________________________________

(surname, initials)

having established ____________________________________________________________________

(the circumstances which are the bases for suspension

_____________________________________________________________________________

account transactions, to e-wallets of the taxpayer, charges (duties)

_____________________________________________________________________________

in bank and (or) non-bank credit and financial organization)

and according to article 56 of the Tax Code of the Republic of Belarus, and also _____________________________________________________________________________

(the regulation and details of other legal act are specified)

DECIDED:

Suspend transactions __________________________________________________

(name of the organization,

_____________________________________________________________________________

surname, initials of physical person, UNP *)

on accounts, e-wallets:

1. ___________________________________________________________________________

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