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

of December 31, 2010 No. 105

About transfer of data

(as amended on 31-03-2021)

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 part one of Item 10 of article 85 of the Tax Code of the Republic of Belarus the Ministry of Taxes and Tax Collection of the Republic of Belarus DECIDES:

1. Approve:

The instruction about procedure for the message the state bodies and the organizations performing accounting and (or) state registration concerning property and the rights to it, information necessary for implementation of tax control (is attached);

The instruction about procedure for the message by notaries of information on issue of certificates on the right to inheritance and (or) about the certificate of agreements of alienation (is attached);

The instruction about procedure for obtaining by registrars and notaries of information on tax payment (is attached).

2. No. 31 is excluded according to the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of 02.07.2019

3. Recognize invalid:

the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of November 28, 2003 No. 105 "About approval of the Instruction about procedure for transfer of data by the state bodies and organizations performing accounting and (or) registration of property and the rights to it in tax authorities" (The national register of legal acts of the Republic of Belarus, 2003, No. 142, 8/10328);

the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of December 14, 2004 No. 132 "About modification and amendments in the Instruction about procedure for transfer of data by the state bodies and organizations performing accounting and (or) registration of property and the rights to it in tax authorities" (The national register of legal acts of the Republic of Belarus, 2005, No. 5, 8/11905);

the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of April 30, 2008 No. 48 "About entering of amendments and changes into the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of November 28, 2003 No. 105" (The national register of legal acts of the Republic of Belarus, 2008, No. 149, 8/18983);

the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of December 24, 2008 No. 115 "About modification of the Instruction about procedure for transfer of data by the state bodies and organizations performing accounting and (or) registration of property and the rights to it in tax authorities" (The national register of legal acts of the Republic of Belarus, 2009, No. 41, 8/20337);

the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of April 23, 2009 No. 41 "About introduction of amendments to the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of November 28, 2003 No. 105" (The national register of legal acts of the Republic of Belarus, 2009, No. 144, 8/20980).

4. This resolution becomes effective after its official publication.

 

Minister

V. N. Poluyan

It is approved

Minister of Finance of the Republic of Belarus

December 30, 2010

 

A. M. Harkovets

It is approved

Minister of Justice of the Republic of Belarus

December 30, 2010

V. G. Golovanov

 

 

 

It is approved

Acting minister of agricultural industry and food of the Republic of Belarus

December 27, 2010

 

M.I.Rusy

It is approved

Minister of Internal Affairs of the Republic of Belarus

December 29, 2010

 

A. N. Kuleshov

It is approved

Minister of Transport and Communications of the Republic of Belarus

December 24, 2010

 

I. I. Shcherbo

It is approved

Chairman of the State committee on property of the Republic of Belarus

December 30, 2010

 

G. I. Kuznetsov

Approved by the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of December 31, 2010 No. 105

The instruction about procedure for the message the state bodies and the organizations performing accounting and (or) state registration concerning property and the rights to it, information necessary for implementation of tax control

1. This Instruction establishes procedure for the message the state bodies and the organizations performing accounting and (or) state registration concerning property and the rights to it (further - state bodies and the organizations), the data necessary for implementation of tax control (further, unless otherwise specified, - data).

2. The message is made by state bodies and the organizations of data in tax authorities on a grant basis in electronic form.

3. Data on property and its owner (the owner, the user) who performed within quarter statement (removal) on (c) accounting (a) and (or) state registration of origin, transition, the termination of the property right, ownership, use, the order concerning this property are subject to the message available as of 1 date, following quarter (further - registration of property).

If the property is in common ownership of several physical persons and (or) organizations, data are transferred only in the relation of the owner (the joint owner, the owner, the user) who performed registration of such property with indication of the size of share in the property right.

Within calendar year by the written request of tax authority are subject to transfer on the paper and (or) electronic medium of the information about the specific owner (the owner, the user) (further - the owner) and the property belonging to it, except as specified, when remote access to such information is provided to tax authorities.

4. The message of data in quarter is made by their submission by state body and organization to tax authority in the place of registration no later than the 15th following quarter of implementation of registration of property in amount according to appendix 1 taking into account the features established by Items 5-7 of this Instruction.

5. In terms, stipulated in Item 2 articles 85 of the Tax Code of the Republic of Belarus, the message of information about the owners of real estate containing in the single state register of real estate, the rights to it and transactions with it (further - the register of the real estate), in the Ministry of Taxes and Tax Collection (further - the Ministry of Taxes and Tax Collection) it is performed by the research and production state republican unitary enterprise "National Cadastral Agency".

The message is performed by the research and production state republican unitary enterprise "National Cadastral Agency" of information about the owners of real estate containing in the register of the real estate also by provision to the Ministry of Taxes and Tax Collection and inspectorates of the Ministry of Taxes and Tax Collection of remote access to the register of the real estate.

6. The message of information about owners of securities is made by submission by depositary of information about owners - the physical persons which performed alienation of securities as a result of civil transactions and also the physical persons owning securities which total nominal value exceeds 15 000 basic sizes, in tax authority in the depositary location. The depositaries having branches, representations and other separate divisions represent data in general on depositary.

7. The message of data is performed by the Ministry of Internal Affairs about the registered vehicles by provision of the Ministry of Taxes and Tax Collection of remote access to the republican database of the automated information system of GAI Center on the allocated communication channel, inspections of the Ministry of Taxes and Tax Collection - with use of own data transmission network, at the same time provisions of Items 8 and 9 of this Instruction are not applied. Access to data from the specified information system is provided according to the list according to appendix 2.

8. Data are presented in the form of the text file in the DOS 866 or WINDOWS 1251 format. The created file is packed by the ARJ archiver into the file with the name corresponding to the unpacked file. In case of lack of the archiver transfer of the unpacked file is possible. Data are transferred to tax authority on magnetic or other electronic media.

9. The file shall:

9.1. have the name constituted in the xxxxxxxx form. FVMMGG, where xxxxxxxx - the eight first signs of accounting number of the payer state body or the organization;

F - the format of submission of information can accept values:

W - if information is provided in the Windows format;

D - if information is provided in the DOS format;

V - version of the file (1, 2, 3...) (the subsequent version for the same quarter will replace completely information provided with the previous version);

MM - number of month for which data are reported; in case of the quarterly message accepts value of the last month of quarter for which data are reported;

One or two the last figures of year in which quarter data are represented;

9.2. consist of details which register in the form of the separate record consisting of number of detail and value of detail. One record (detail) from another separates symbols {<VK>} ("return of the carriage" symbol) in the text DOS and <PS> files (newline character) (code 0Dh). Number of detail from value of detail separates symbol ":" (colon symbol);

9.3. have the following structure:

9.3.1. the file heading containing set of details with numbers 0.1-0.5 and characterizing the file in form according to appendix 3. The heading of the file is located before the first information line and separates from it symbols @@@.

In the column "Number of Detail" number of detail with which record begins is specified; in the column "Detail Type" the detail type is specified: numerical, symbolical, in the Date format; in the column "Maximum Length of Detail" - dimension of indicator. All details of heading of the file are obligatory for filling.

The heading of the file shall include all five details and be filled in the following procedure:

the detail 0.1 "UNP of state body or the organization reporting data" - obligatory detail for the organization, is filled according to the notice on assignment of accounting number of the payer;

the detail 0.2 "Code of tax authority in which data" - obligatory detail are reported is specified code of tax authority to which data are transferred;

detail 0.3 "Date of forming of the file (ChCh.MM.GGGG) "obligatory detail, date of forming of the file on format is specified: ChCh.MM.GGGG, where ChCh - number, MM - month, GGGG - year;

detail 0.4 "Year for which data" - obligatory detail are reported;

the detail 0.5 "Quantity of information lines" - obligatory detail, is specified quantity of information lines in the transferred file;

9.3.2. the information line of the file containing set of details in amount according to appendix 1, characterizing directly data.

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