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

of December 31, 2010 No. 100

About calculation and tax payment from physical persons

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

1. forms of tax declarations (calculations):

on the income tax from physical persons according to appendix 1;

on the income tax from physical persons from the income of the payers who are not recognized by tax residents of the Republic of Belarus according to appendix 2;

1.2. forms:

certificates of the income estimated and the withheld income tax amounts from physical persons according to appendix 3;

the register of the handed notices according to appendix 5;

data on the tax amounts accepted from physical persons on the real estate and (or) the land tax according to appendix 6;

notices on payment of the income tax from physical persons according to appendix 8;

notices on payment by physical persons of vehicle tax, land tax and real estate tax according to appendix 9;

notices on surcharge of the single tax from individual entrepreneurs and other physical persons / about surcharge of the income tax from physical persons / about surcharge of collection for implementation of craft activity / about surcharge of collection for implementation of activities for rendering services in the sphere of agroecotourism according to appendix 11;

notices on payment (surcharge) of the single tax from individual entrepreneurs and other physical persons according to appendix 12;

notifications on implementation of activities with payment of the single tax from individual entrepreneurs and other physical persons according to appendix 13;

notifications on the beginning of implementation (termination) of craft activity according to appendix 14;

notifications on availability of excessively paid amount of the income tax from physical persons according to appendix 15.

2. Approve the Instruction about procedure for filling of tax declarations (calculations) for the income tax from physical persons it (is applied).

3. Determine that tax declarations (calculations) for the income tax from physical persons, the certificate of the income estimated and the withheld income tax amounts from physical persons, and also data on the issued and (or) listed money which arrived to physical persons transfer from abroad which according to the legislation existing before entry into force of the Law of the Republic of Belarus of October 15, 2010 with No. 174-Z "About entering of amendments and changes into the Tax code of the Republic of Belarus" are subject to representation for the last tax period of 2010 are represented in forms and according to procedure for their filling, established before entry into force of this resolution.

3-1. The notice on payment by physical persons of vehicle tax, real estate tax and land tax is created on all taxation objects belonging to physical person.

Tax authority the notice on payment by physical persons of vehicle tax, real estate tax and land tax containing the calculation of tax and other data necessary for the tax discharge, for one or several specific taxation objects in case of delivery of such notice can be handed to physical person:

on tax amount, estimated for the previous tax periods;

in case of establishment of the taxation objects on which tax is not estimated earlier;

in case of establishment of circumstances (including in case of receipt in tax authority of data) in connection with which the tax amount estimated on one or several specific taxation objects and reflected in the notice which is earlier sent to physical person is subject to change.

4. Recognize invalid:

the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of January 15, 2008 No. 3 "About modification of the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of January 9, 2007 No. 2" (The national register of legal acts of the Republic of Belarus, 2008, No. 40, 8/18087);

the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of April 30, 2008 No. 47 "About modification and amendments in the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of January 9, 2007 No. 2" (The national register of legal acts of the Republic of Belarus, 2008, No. 120, 8/18815);

the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of December 23, 2008 No. 113 "About modification and amendments in the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of January 9, 2007 No. 2" (The national register of legal acts of the Republic of Belarus, 2009, No. 27, 8/20203);

the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of April 23, 2009 No. 40 "About modification of the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of January 9, 2007 No. 2" (The national register of legal acts of the Republic of Belarus, 2009, No. 119, 8/20902);

the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of February 9, 2010 No. 5 "About modification and amendments in the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of January 9, 2007 No. 2" (The national register of legal acts of the Republic of Belarus, 2010, No. 56, 8/21981);

Item 19 of appendix 23 to the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of November 15, 2010 No. 82 "About establishment of forms of tax declarations (calculations), purchase ledgers, approval of the Instruction about procedure for filling of tax declarations (calculations) for taxes (charges), purchase ledgers, Instructions about procedure for representation of confirmation of the permanent location of the foreign organization" (The national register of legal acts of the Republic of Belarus, 2011, No. 6, 8/23125).

5. This resolution becomes effective after its official publication.

Appendix 1

to the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of December 31, 2010 No. 100

Form

UNP *							In inspection of the Ministry of taxes
Identification number							and to charges (further – inspection of the Ministry of Taxes and Tax Collection)
(according to the document,							on _____________________________________
proving the identity)							(the name of the area, city, area in the city)
							Management (department) of work with payers on ** ___________________________________
							(name of the area)
							Code of inspection of the Ministry of Taxes and Tax Collection
							(managements (department) on work with payers) ***
							________________________________________
							(position, signature, initials, surname official of inspection of the Ministry of Taxes and Tax Collection (managements (department) of work with payers), adopted the declaration)
Sign of modification
and (or) amendments in tax							(number)	(month)	(year)
declaration (calculation)
(mark X)

 

The declaration is submitted
personally, mail, through the representative

(unnecessary to cross out)

______________________________

* Accounting number of the payer (it is specified in the presence of such information).

** It is specified in the presence in inspectorate of the Ministry of Taxes and Tax Collection of managements (departments) of work with payers for the respective area.

*** It is filled with inspection of the Ministry of Taxes and Tax Collection (management (department) of work with payers).

The tax declaration (calculation) for the income tax from physical persons

for		year (in Belarusian rubles)
	(four figures of year)

 

_____________________________________________________________________________

(surname, own name, middle name (if that is available)

_____________________________________________________________________________

(document type, proving the identity, series (in the presence), number)

_____________________________________________________________________________

(the name of the body which issued the document, date of issue)

_____________________________________________________________________________

(postal index, residence

_____________________________________________________________________________

according to the identity document,

_____________________________________________________________________________

or to other document confirming the residence)

place of the main work (service, study) * _________________________________________

_____________________________________________________________________________

phone number: house. _______________ slave. _______________ mob. ___________________

Section I. Data on availability of the right to the tax deductions

1. Actually made and documentary confirmed expenses connected with receipt of the income on transactions with securities and financial instruments of forward transactions / the tax deduction in the amount of 20 percent of income gained on transactions with securities (unnecessary to cross out) the amount **

_____________________________________________________________________________

(figures and copy-book)

The documents confirming the right to deduction are attached on _____ by l.

2. Standard tax deductions.

I ask to provide the standard tax deductions  because:

2.1. the monthly income, taxable, does not exceed legislatively established income size *** and in the months specified in the table the standard tax deductions are not provided by the tax agent (to note X):

 

01	02	03	04	05	06	07	08	09	10	11	12

 

The documents confirming the right to deduction are attached on ______ by l.;

______________________________

* It is specified in the presence of the place of the main work (service, study). At the same time the place of the main work (service, study) is specified according to article 195 of the Tax Code of the Republic of Belarus.

** At the choice of the payer the amount of actually made and documentary confirmed expenses on acquisition, realization, repayment and storage of securities or the tax deduction in the amount of 20 percent of income gained on transactions with securities without the amounts on which such deduction was provided by the tax agent is specified. By analogy Items 6, 7 these Sections are filled.

*** The size of the income is determined by subitem 1.1 of Item 1 of article 209 of the Tax Code of the Republic of Belarus.

2.2. I have minor children and (or) dependents * __________________________

(are specified

_____________________________________________________________________________

information about children (son, daughter, month and year of birth) and (or)

_____________________________________________________________________________

dependents (category of dependents, month, year

_____________________________________________________________________________

establishments of guardianship, guardianship or appearance of the dependent)

in the months specified in the table the standard tax deductions are not provided by the tax agent (to note X):

 

01	02	03	04	05	06	07	08	09	10	11	12

 

The documents confirming the right to deduction are attached on _____ by l.;

2.3. I belong to the category of payers ** _______________________________________

(the category of the payer is specified,

_____________________________________________________________________________

series (in the presence), document number, confirming the right to privilege,

_____________________________________________________________________________

the name of the body which issued the document, date of issue)

in the months specified in the table the standard tax deductions are not provided by the tax agent (to note X):

 

01	02	03	04	05	06	07	08	09	10	11	12

 

The documents confirming the right to deduction are attached on _____ by l.

______________________________

* Categories of dependents are determined by part two of subitem 1.2 of Item 1 of article 209 of the Tax Code of the Republic of Belarus.

** It is filled in the presence at the payer of the right to deduction according to subitem 1.3 of Item 1 of article 209 of the Tax Code of the Republic of Belarus.

3. The social tax deduction in the amount paid for training in organizations of formation of the Republic of Belarus in case of receipt of the first  highest / first secondary  special / first vocational training (unnecessary to cross out) _____________________________________________________________________________

(surname, own name, middle name (if that is available) persons,

_____________________________________________________________________________

for which payment, relationship degree is made)

_____________________________________________________________________________

(name of organization of education)

amount _______________________________________________________________________

(figures and copy-book without the amounts on which such deduction was

_____________________________________________________________________________

it is provided by the tax agent)

The documents confirming the right to deduction are attached on _____ by l.

4. The social tax deduction in the amount paid to insurance companies of the Republic of Belarus (the compensated tax agent) as insurance premiums under the agreements of voluntary insurance of life and additional pension signed for the term of at least three years / voluntary insurance of medical expenses / supplementary accumulative pension insurance (unnecessary to cross out) _____________________________________________________________________________

                                                            (surname, own name, middle name (if that is available) persons,

_____________________________________________________________________________

for which payment, relationship degree is made)

_____________________________________________________________________________

(name of insurance company)

amount _______________________________________________________________________

(figures and copy-book without the amounts on which such deduction was

_____________________________________________________________________________

it is provided by the tax agent)

The documents confirming the right to deduction are attached on _____ by l.

5. The property tax deduction in the amount actually made construction expenses / acquisition in the territory of the Republic of Belarus of the single-family apartment house or apartment (unnecessary to cross out)

amount _______________________________________________________________________

(figures and copy-book without the amounts on which such deduction was

_____________________________________________________________________________

it is provided by the tax agent)

The documents confirming the right to deduction are attached on _____ by l.

6. The property tax deduction in the amount of actually made and documentary confirmed expenses connected with acquisition or alienation of paid alienable property / in the amount of 20 percent of the amount of the taxable income received from property acquisition (unnecessary to cross out) _____________________________________________________________________________

(name of property)

amount _______________________________________________________________________

(figures and copy-book without the amounts on which such deduction was

_____________________________________________________________________________

it is provided by the tax agent)

The documents confirming the right to deduction are attached on _____ by l.

I ask to provide the property tax deduction in the amount of actually made expenses connected with acquisition of paid alienable property based on the data which are available in tax authority provided by state bodies and the organizations in the procedure established by the legislation (in case of their availability),  due to the lack of the documents confirming actually made expenses (to mark X).

 

Yes

No

 

7. The professional tax deduction in the amount of actually made and documentary confirmed expenses connected with receipt of award or remuneration for creation, execution or other use of works of science, literature and art, remuneration to authors of inventions, useful models, industrial designs and other results of intellectual activities / in the sizes established by paragraphs the second or fourth parts four of Item 1 of article 212 of the Tax Code of the Republic of Belarus (unnecessary to cross out) _____________________________________________________________________________

(remuneration type)

amount _______________________________________________________________________

(figures and copy-book without the amounts on which such deduction was

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