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The document ceased to be valid since February 14, 2015 according to Item 1 of appendix 35 of the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of December 24, 2014 No. 42.

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

of November 15, 2010 No. 82

About establishment of the document forms necessary for calculation, tax payment, charges (duties), and about some questions of procedure for their filling, representation of confirmation of the permanent location of the foreign organization, accounting of proceeds from sales of goods (works, services), the income and expenses individual entrepreneurs (the notaries performing notarial activities in notarial bureau, the lawyers performing lawyer activities individually)

(as amended on 26-11-2014)

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 "Questions of the Ministry of Taxes and Tax Collection of the Republic of Belarus" in edition of the resolution of Council of Ministers of the Republic of Belarus of March 18, 2010 384, of Item 8 of the Regulations on procedure for the forming and use of means of innovative funds approved by the Presidential decree of the Republic of Belarus of December 7, 2009 No. 596 "About some questions of forming and use of means of innovative funds" of subitem 1.10 of Item 1 of the Presidential decree of the Republic of Belarus of March 1, 2010 No. 101 "About collection of the rent for the parcels of land which are in state-owned property" of Articles 63, of 107, of 151, of 202, of 287, 303 Tax codes of the Republic of Belarus the Ministry of Taxes and Tax Collection of the Republic of Belarus DECIDES: No.

1. Establish:

1.1. forms of tax declarations (calculations):

on the value added tax according to appendix 1 to this resolution;

on excises according to appendix 2 to this resolution;

on the income tax according to appendix 3 to this resolution;

on the real estate tax of the organizations according to appendix 4 to this resolution;

on the land tax (to the rent for the parcels of land) from the organizations according to appendix 5 to this resolution;

on tax in case of simplified taxation system according to appendix 6 to this resolution;

on tax on gaming according to appendix 7 to this resolution;

on tax on the income from implementation of lottery activities and holding interactive games according to appendix 8 to this resolution;

on the single tax for producers of agricultural products according to appendix 9 to this resolution;

on tax for production (withdrawal) of natural resources according to appendix 10 to this resolution;

on ecological tax for emissions of pollutants in atmospheric air according to appendix 11 to this resolution;

on ecological tax for dumping of sewage according to appendix 12 to this resolution;

on ecological tax for storage, waste disposal of production according to appendix 13 to this resolution;

on collection from suppliers according to appendix 14 to this resolution;

on offshore collection according to appendix 15 to this resolution;

on the income tax from physical persons of the individual entrepreneur (the notary performing notarial activities in notarial bureau, the lawyer performing lawyer activities individually) according to appendix 16 to this resolution;

on the single tax from individual entrepreneurs and other physical persons according to appendix 17 to this resolution;

on tax on the income of the foreign organization which is not performing activities to the Republic of Belarus through permanent mission according to appendix 18 to this resolution;

on unified imputed income tax according to appendix 18-1 to this resolution;

on utilization collection according to appendix 18-2 to this resolution;

1.2. forms:

purchase ledgers according to appendix 19 to this resolution;

notifications on transition to payment of the single tax for producers of agricultural products according to appendix 20 to this resolution;

notifications on transition to simplified taxation system according to appendix 21 to this resolution;

data on the area, cadastral cost of the parcel of land provided to the payer according to appendix 22 to this resolution;

books of accounting of proceeds from sales of goods (works, services) according to appendix 22-1 to this resolution;

notifications on the maximum retail price of filtered cigarettes according to appendix 22-2 to this resolution;

books of accounting of the amounts of the accepted rates in gamblings and the amounts of the paid prizes (the returned not played rates) on all types of activity in the sphere of gaming according to appendix 22-7 to this resolution;

notifications on implementation of activities by the foreign organization in the territory of the Republic of Belarus through permanent mission according to appendix 22-8 to this resolution;

confirmations about implementation of activities by the foreign organization in the territory of the Republic of Belarus through permanent mission according to appendix 22-9 to this resolution.

1-1. Determine that:

1-1.1. diplomatic representations and consular establishments of foreign states for compensation of the value added tax according to subitem 1.34 of Item 1 of article 94 of the Tax Code of the Republic of Belarus represent to tax authority in the place of registration of representation (organization) calculation of the tax amount on value added compensated from the budget to diplomatic representations and consular establishments of foreign states for form according to appendix 22-4 to this resolution with breakdown on every month.

Representations and bodies of the international organizations and interstate educations for compensation of the value added tax according to subitem 1.35 of Item 1 of article 94 of the Tax Code of the Republic of Belarus represent to tax authority in the place of registration of representation (body) calculation of the tax amount on value added compensated from the budget to representations and bodies of the international organizations and interstate educations for form according to appendix 22-5 to this resolution with breakdown on every month.

1-1.2. calculation of the value added tax proceeding from tax base and share of tax amount on value added in case of sales of goods on retail prices in form according to appendix 22-6 to this resolution is filled without the accruing result for every month. At the same time are specified in this appendix:

in column 1 in case of determination of tax amounts on value added on each shop and (or) Item of public catering - the name of such shop and (or) Item of public catering. In case of determination of tax amount on value added in general on all shops and (or) Items of public catering column 1 is not filled in;

in column 2 - tax amount on value added on the goods (in public catering - products) which are available in remaining balance for the beginning of month;

in column 3 - tax amount on value added on the goods which arrived in month, on the goods returned by buyers, and also the tax amount on value added falling on the amount of revaluation (writedown) of goods, on the amount of change in value of goods (exception of separate goods of total cost of goods, increase or reduction of cost of goods);

in column 4 - the tax amount on value added determined by summing of indicators of columns 2 and 3;

in column 5 - the cost of goods (products) on the realized goods;

in column 6 - the cost of the goods (products) which are available in remaining balance for the end of month;

in column 7 - the cost of goods (products) determined by summing of indicators of columns 5 and 6;

in column 8 - settlement tax rate on value added. The payer has the right to allocate this rate in documents upon the demand of buyers;

in column 9 - the tax amount on value added falling on the cost of the goods (products) which are available in remaining balance for the end of month. These columns 9 are transferred to the column 2 calculations of the next month;

in column 10 - the tax amount on value added estimated on sales of goods on retail prices.

2. Approve enclosed:

2.1. The instruction about procedure for filling of tax declarations (calculations) for taxes (charges), purchase ledgers;

2.2. The instruction about procedure for representation of confirmation of the permanent location of the foreign organization;

2.3. The instruction about procedure for accounting of proceeds from sales of goods (works, services);

2.4. The instruction about procedure for accounting of the income and expenses by individual entrepreneurs (the notaries performing notarial activities in notarial bureau, the lawyers performing lawyer activities individually).

2.5. The instruction about procedure for accounting of the amounts of the accepted rates in gamblings and the amounts of the paid prizes (the returned not played rates) on all types of activity in the sphere of gaming.

3. Determine that tax declarations (calculations) for taxes, charges which according to the legislation existing before entry into force of the Law of the Republic of Belarus of October 15, 2010 "About entering of amendments and changes into the Tax code of the Republic of Belarus" (The national register of legal acts of the Republic of Belarus, 2010, No. 253, 2/1726), are subject to idea for the tax or last accounting period of 2010, and also calculation of the estimated amounts of contributions to innovative fund which is subject to representation for the last accounting period of 2010, are represented in forms and according to procedure for their filling, established before entry into force of this resolution.

4. Recognize invalid resolutions of the Ministry of Taxes and Tax Collection of the Republic of Belarus and separate structural elements of resolutions of the Ministry of Taxes and Tax Collection of the Republic of Belarus according to appendix 23 to this resolution.

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

Minister

V. N. Poluyan

Appendix 1

to the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus on November 15, 2010 No. 82

In inspection of the Ministry

on taxes

and to charges of the Republic of Belarus

(further – inspection of the Ministry of Taxes and Tax Collection)

 

 

on ________________________________

Sign

Mark
X

(the name of the area, city, area in the city)

 

 

 

Modification and (or) amendments in part I of the tax declaration (calculation)

 

Code of inspection

MINISTRY OF TAXES AND TAX COLLECTION

 

 

 

Modification and (or) amendments in part II of the tax declaration (calculation)

 

UNP

 

 

 

 

 

Modification and (or) amendments in the tax declaration (calculation):

 

 

 

 

according to subitem 1.11 of Item 1 of the Presidential decree of the Republic of Belarus of  October 23, 2012 No. 488 "About some measures for the prevention of illegal minimization of the amounts of the tax liabilities" (The national legal Internet portal of the Republic of Belarus, 25.10.2012, 1/13843)

 

 

 

 

according to Item 5 of article 70 of the Tax Code of the Republic of Belarus

 

 

 

 

in connection with detection of incompleteness of data or mistakes

 

 

The choice since the next tax, accounting period of payment method of the value added tax by part I of the tax declaration (calculation):

 quarterly

 

________________________________

(name (surname, own name,

middle name (if that is available) the payer)

 monthly

 

 

_________________________________

 

 

(location of the payer, place

 

 

residence)

 

 

_________________________________

 

 

(surname, own name, middle name

 

 

(if that is available) the responsible person, phone)

 

 

 

 

Sign of submission of the tax declaration (calculation)

Mark
X

 

According to part one of Item 21 of article 63 of the Tax Code of the Republic of Belarus

 

 

According to part two of Item 21 of article 63 of the Tax Code of the Republic of Belarus

 

 

According to part four of Item 21 of article 63 of the Tax Code of the Republic of Belarus

 

 

According to part five of Item 21 of article 63 of the Tax Code of the Republic of Belarus

 

Tax declaration (calculation)
on the value added tax

Part I

Calculation of VAT amount

in case of sales of goods (works, services), property rights

 

Declaration type:

 

monthly

 

quarterly

 

for  

 

month

 

years

 

(number of month) *

 

(four figures of year)

 

 

date of representation in registering

 

 

 

body of the petition for dissolution

(date)

(number of month)

(four figures of year)

(activities termination),

 

 

date of liquidation of isolated

 

 

divisions

 

 

 

date of the termination of foreign

 

 

 

the organization of activities on

(date)

(number of month)

(four figures of year)

territories of the Republic of Belarus

 

 

 

through permanent mission

 

 

 

 

                                                                                                                    (thousand rubles)

Indicators

Amount

VAT rate

VAT amount

1

2

3

4

Section I. TAX BASE

1. On the transactions assessed at the rate

 

20/120

 

2. On the transactions assessed at the rate

 

18/118

 

3. On the transactions assessed at the rate

 

10/110

 

4. On the transactions assessed at the rate

 

 % 16,67

 

5. On the transactions assessed at the rate

 

 % 9,09

 

6. On the transactions assessed at the rate

 

0 %

x

7. On transactions on sales of goods (works, services), free from VAT (exempted from the VAT), the deduction of VAT amounts on which is made in full

 

x

x

8. On the transactions exempted from the VAT

 

x

x

9. On transactions which place of realization the territory of the Republic of Belarus is not recognized

 

x

x

10. On transactions on sales of goods on retail prices

 

x

 

11. The tax amounts which are excessively shown to buyers

x

x

 

12. The amounts of reduction of the tax deductions exceeding the amount of deductions of accounting tax period

x

x

 

13. The tax base and VAT amounts which are subject to payment in case of acquisition of objects ** at the foreign organizations

 

x

 

14. TOTAL according to the Section I

 

x

 

14a. VAT amount on objects which turnovers on realization are exempted from payment of the VAT

x

x

 

14b. VAT amount on objects on which turnovers on realization the tax credit is granted

x

x

 

14 century. VAT amount on other objects

x

x

 

Section II. TAX DEDUCTIONS

15. The tax deductions – all (p. 15a + p. 15b + p. 15v)

x

x

 

15a. The tax deductions on objects which turnovers on realization are exempted from payment of the VAT

x

x

 

15b. The tax deductions on objects on which turnovers on realization the tax credit is granted

x

x

 

15 century. The tax deductions on other objects

x

x

 

Section III. TAX AMOUNT

16. VAT amount the accruing result – all
(p. 16a + p. 16b + p. 16v)

x

x

 

16a. VAT amount the accruing result, being at the command (subject to reduction) (p. 14a – p. 15a)

x

x

 

16b. The VAT amount the accruing result which is subject to payment (return) on objects on which turnovers on realization the tax credit is granted (p. 14b – p. 15b)

x

x

 

16 century. The VAT amount the accruing result which is subject to payment (return) (p. 14v – p. 15v)

x

x

 

17. VAT amount for the accounting period – all
(p. 17a + p. 17b + p. 17v)

x

x

 

17a. VAT amount for the accounting period, being at the command (subject to reduction)
(p. 16a – p. 16a the previous tax declaration (calculation))

x

x

 

17b. The VAT amount for the accounting period which is subject to payment (return) on objects on which turnovers on realization the tax credit is granted (p. 16b – p. 16b the previous tax declaration (calculation))

x

x

 

17 century. VAT amount for the accounting period to payment (return) on other objects (p. 16v – p. 16v the previous tax declaration (calculation))

x

x

 

18. VAT amount to payment (return) for the accounting period – all
(p. 17b + p. 17v)

x

x

 

18.1. including to surcharge (reduction) according to the inspection statement

x

x

 

 

On payment due date 

 

 

 

 

(number)

(month)

(year)

 

______________________________

* In case of submission of tax declarations (calculations) for the VAT the last month of reporting quarter quarterly is specified.

** Objects – goods (works, services), property rights.

Section IV

Other data connected with the taxation (for information only)

 

                                                                                                                   (thousand rubles)

Indicators

Amount

1. The VAT amounts shown in case of acquisition or paid when importing objects – all

 

1.1. including VAT amounts on the created, acquired (imported) fixed assets, intangible assets

 

2. The VAT amounts which are not accepted to deduction in last tax period

 

2.1. including on the created, acquired (imported) fixed assets, intangible assets

 

3. The VAT amounts accepted to deduction in full falling on turnovers on the sales of goods (works, services) assessed at the rate zero (0) percent

 

4. The VAT amounts accepted to deduction in full falling on turnovers on the sales of goods assessed at the rates of 10 percent and (or) 9,09 of percent

 

5. The VAT amounts accepted to deduction in full falling on turnovers on sales of goods (works, services), free from VAT (exempted from the VAT)

 

6. Accepted to deduction in full by equal shares (on 1/12 or on 1/4) of VAT amount on the created, acquired (imported) fixed assets, intangible assets

 

61. The VAT amounts which are not accepted to deduction and included in costs on production and sales of goods (works, services), property rights

 

7. Free from VAT turnover on sales of goods from storage locations, from trade fairs in the territory of state members of the Customs union, the deduction of VAT amounts on which is made in full,

 

8. Zero assessed at the rate (0) percent turnover on sales of goods on the territory of state members of the Customs union, including:

 

8.1. exported on the territory of the Russian Federation

 

8.2. exported on the territory of the Republic of Kazakhstan

 

9. The turnover exempted from the VAT and (or) assessed at the rates 20, of 10 percent on sales of goods on the territory of state members of the Customs union, including:

 

9.1. exported on the territory of the Russian Federation

 

9.2. exported on the territory of the Republic of Kazakhstan

 

 

Section V

Data on understating (overestimate) of tax amount, to the subject payment (return) according to the tax declaration (calculation) in which incompleteness of data or error are found

 

                                                                                                                 (thousand rubles)

The accounting period * for which the incompleteness of data or errors which led to understating (overestimate) of tax amount for this period are found

Tax amount to payment (return) for the corresponding accounting period for which are found incompleteness of data or error (+, –)

The accounting period * for which the incompleteness of data or errors which led to understating (overestimate) of tax amount for this period are found

Tax amount to payment (return) for the corresponding accounting period for which are found incompleteness of data or error (+, –)

1

2

3

4

January

 

July

 

February

 

Augustus

 

Mart

 

September

 

April

 

October

 

Mai

 

November

 

June

 

December

 

 

 

TOTAL in year, including:

 

 

 

it is estimated according to subitem 1.11 of Item 1 of the Presidential decree of the Republic of Belarus of  October 23, 2012 No. 488

 

 

 

it is estimated according to Item 5 of article 70 of the Tax Code of the Republic of Belarus

 

 

 



 

______________________________

* In case of submission of tax declarations (calculations) for the VAT the last month of reporting quarter quarterly is specified.

Part II

Calculation of VAT amount, levied by tax authorities

in case of commodity importation on the territory of the Republic of Belarus

 

Declaration type:

 

monthly

 

for  

 

month

 

years

 

(number of month)

 

(four figures of year)

 

 

Code of the state

 

 

                                                                                                                         (thousand rubles)

Indicator

Tax base

VAT rate, %

VAT amount

1

2

3

4

1. On the transactions assessed at the rate

 

 

 

2. On the transactions assessed at the rate

 

 

 

3. On the transactions exempted from the VAT

 

x

x

4. TOTAL

x

x

 

4.1. including to surcharge (reduction) according to the inspection statement

x

x

 

 

On payment due date 

 

 

 

 

(number)

(month)

(year)

 

Total to payment:

 

 

Total to payment by part I

 

  thousand rubles.

 

 

 

Total to payment by part II

 

  thousand rubles.

 

Head of the organization
(individual entrepreneur)

or person authorized by it

______________

_________________________

 

(signature)

(initials, surname)

Official
inspections of the Ministry of Taxes and Tax Collection

______________

_________________________

 

(signature)

(initials, surname)

 

Stamp or mark

inspections of the Ministry of Taxes and Tax Collection

 

It is received

 

 

 

(number)

(month)

(year)

Appendix 1

to the Form of the tax declaration (calculation) for the value added tax

Data on the size and structure of the used privileges on the value added tax

                                                                                                                      (thousand rubles)


payment order

Content of privilege with indication of the subitem, Item, Article, acceptance date, number and type of the legal act by which it is established

Code of the state *

Privilege code (it is filled with inspection of the Ministry of Taxes and Tax Collection)

The size of the granted tax allowance tax base

The tax amount which did not come to the budget in connection with use of privilege

1

2

3

4

5

6

 

 

 

 

 

 

 

Head of the organization
(individual entrepreneur)

or person authorized by it

______________

_________________________

 

(signature)

(initials, surname)

 

______________________________

* It is filled with the payer on the goods specified in line 3 of part II of the tax declaration (calculation) for the VAT.

Appendix 2

to the Form of the tax declaration (calculation) for the value added tax

Register
numbers of electronic customs declarations on the goods issued according to customs procedure of export (issued according to the declared customs procedure) *

for  

 

month

 

years

 

(number of month) **

 

(four figures of year)

 

 

Details of electronic customs declarations

Date of permission to departure of goods

Amount of turnover (thousand rubles)

date

number

code of customs procedure

1

2

3

4

5

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

TOTAL

 

 

Head of the organization
(individual entrepreneur)

or person authorized by it

______________

_________________________

 

(signature)

(initials, surname)

 

______________________________

* It is represented the payers performing declaring to customs authorities of goods in the form of the electronic document, except for payers to whom according to acts of the legislation other procedure for confirmation of commodity exportation out of limits of the Republic of Belarus is established.

** In case of submission of tax declarations (calculations) for the VAT the last month of reporting quarter quarterly is specified.

Appendix 3

to the Form of the tax declaration (calculation) for the value added tax

Register
international transport or commodity-transport documents and requests (tasks or other documents)

for  

 

month

 

years

 

(number of month) *

 

(four figures of year)

 

 


payment order

Date and agreement number, the exported transport services providing rendering

Date and requisition number (tasks or other documents) **

Date and number of the international transport or commodity-transport documents

Route

Moment of the actual realization

Amount of turnover (thousand rubles)

1

2

3

4

5

6

7

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

TOTAL

 

 

Head of the organization
(individual entrepreneur)

or person authorized by it

______________

_________________________

 

(signature)

(initials, surname)

 

______________________________

* In case of submission of tax declarations (calculations) for the value added tax the last month of reporting quarter quarterly is specified.

** It is filled only with the payers rendering the exported services of transport expedition.

Appendix 4

to the Form of the tax declaration (calculation) for the value added tax

Register
the documents confirming commodity exportation out of limits of the Republic of Belarus and their realization from storage locations, from trade fairs in the territory of state members of the Customs union

for  

 

month

 

years

 

(number of month) *

 

(four figures of year)

 

 

Details ** statements for commodity importation and payment of indirect taxes

Transport (tovarosopro-
voditelny) the documents confirming movement of goods from the territory of the Republic of Belarus on the territory of other state member of the Customs union

Details of the agreements providing storage of goods in the territory of state member of the Customs union and (or) participation of goods in the trade fairs held in the territory of state member of the Customs union

Date, agreement number with pokupa-
tel – inost-
wound organi-
zation and (or) fizi-
chesky person

Date of leave (shipment) of goods of the payer to the buyer – the foreign organization and (or) physical person from storage locations in the territory of state member of the Customs union and (or) from the trade fair held in the territory of state member of the Customs union

The turnover amount on sales of goods from storage locations, from trade fairs in the territory of state members of Tamo-
zhenny union (thousand rubles)

Date and number dokumen-
t, podtverzh-
giving postup-
leny revenues into accounts platel-
chic ***

date

the register -
tsionny number

date, agreement number with the keeper, the organizer of trade fairs

code of state member of the Customs union in the territory of which storage and (or) participation of goods in trade fairs was performed

naimeno-
vaniye to dock -
cops

date, number

1

2

3

4

5

6

7

8

9

10

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

TOTAL

 

x

 

Head of the organization
(individual entrepreneur)

or person authorized by it

______________

_________________________

 

(signature)

(initials, surname)

 

______________________________

* In case of submission of tax declarations (calculations) for the value added tax the last month of reporting quarter quarterly is specified.

** Date and registration number are specified from Section 2 of the statement for commodity importation and payment of indirect taxes.

*** It is filled with payers concerning goods which turnover on realization was earlier reflected in line 9 of the Section I of part I of the tax declaration (calculation) for the VAT provided for the accounting periods of 2012.

Appendix 5

to the Form of the tax declaration (calculation) for the value added tax

The document register, confirming commodity exportation out of limits of the Republic of Belarus and their realization from storage locations in the territory of foreign states and (or) from the trade fairs held in the territory of foreign state

for  

 

month

 

years

 

(number of month) *

 

(four figures of year)

 

 

Details of customs declarations on the goods issued according to customs procedure of export

Date prostav-
the line of customs -
ny body of Respub-
faces Belarus the marks "The Goods Are Exported" on spetsi-
the alny register it is exported -
ny goods **

Details of the agreement providing storage of goods in the territory of foreign state and (or) participation of goods in the trade fairs held in the territory of foreign state

Date, agreement number with pokupa-
tel – inost-
wound organi-
zation or inost-
ranny fizi-
chesky person

The documents confirming leave (shipment) of goods to the buyer – to the foreign organization and (or) the foreign physical person

The turnover amount on sales of goods from storage locations in the territory inost-
the ranny state and (or) from the trade fairs held in the territory inost-
ranny state (thousand rubles)

Date and document number, podtverzh-
giving receipt of revenue into accounts platel-
chic ***

the register -
tsionny number of release of goods

date of issue of goods

date, with store agreement number -
tel, organi-
jam of trade fairs

naime-
novaniye inost-
the ranny state, in the territory of which osushchest-
vlyalos storage of goods and (or) participation of goods in trade fairs

naime-
novaniye, date, number to dock -
cops

date of leave (otgruz-
ki) goods

1

2

3

4

5

6

7

8

9

10

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

TOTAL

 

x

 

Head of the organization
(individual entrepreneur)

or person authorized by it

______________

_________________________

 

(signature)

(initials, surname)

 

______________________________

* In case of submission of tax declarations (calculations) for the value added tax the last month of reporting quarter quarterly is specified.

** It is filled with the payer who is not performing declaring to customs authorities of goods in the form of the electronic document.

*** It is filled with payers concerning goods which turnover on realization was earlier reflected in line 9a and in line 9 of the Section I of part I of the tax declaration (calculation) for the VAT provided for the accounting periods of 2011 and 2012.

Appendix 6

to the Form of the tax declaration (calculation) for the value added tax

Register
the documents confirming self-produced sales of goods to owners of duty-free shops

for  

 

month

 

years

 

(number of month) *

 

(four figures of year)

 

 

Name of the owner of duty-free shop

Date, agreement number of purchase and sale, the duty-free shop concluded with the owner

Number and date of commodity-transport delivery note

Details of the certificate of self-produced products

Details of customs declarations on the self-produced goods placed under customs procedure of duty-free trade

The turnover amount on self-produced sales of goods, liable to the value added tax at the rate 0 (zero) percent (thousand rubles)

number, date of issue

action period

registration number of release of goods

date of issue of goods

1

2

3

4

5

6

7

8

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

TOTAL

 

 

Head of the organization
(individual entrepreneur)

or person authorized by it

______________

_________________________

 

(signature)

(initials, surname)

 

______________________________

* In case of submission of tax declarations (calculations) for the value added tax the last month of reporting quarter quarterly is specified.

Appendix 7

to the Form of the tax declaration (calculation) for the value added tax

Register
the documents confirming rendering services in servicing of the aircrafts which are carrying out the international flights and (or) the international airborne transportations

for  

 

month

 

years

 

(number of month) *

 

(four figures of year)

 

 

Name of services

Date, agreement number (agreements) based on which rendering services is performed

The name, number and document date, the services confirming rendering

The turnover amount on rendering of services, liable to the value added tax at the rate 0 (zero) percent (thousand rubles)

1

2

3

4

 

 

 

 

 

 

 

 

 

 

 

 

TOTAL

 

 

Head of the organization
(individual entrepreneur)

or person authorized by it

______________

_________________________

 

(signature)

(initials, surname)

 

______________________________

* In case of submission of tax declarations (calculations) for the value added tax the last month of reporting quarter quarterly is specified.

Appendix 8

to the Form of the tax declaration (calculation) for the value added tax

Register
documentary confirmations of commodity exportation out of limits of customs area of the Customs union

for  

 

month

 

years

 

(number of month) *

 

(four figures of year)

 

 

Date, agreement number on rendering services in value added tax return to foreign persons **, concluded with the organization having the right to value added tax return to foreign persons

The act details on compensation of tax amounts on value added signed by the payer and the organization having the right to value added tax return to foreign persons

The turnover amount on sales of goods, 0 (zero) percent (thousand rubles) realized to foreign persons through shop, liable to the value added tax at the rate

the date of receipt

signature date payer

the VAT amount shown to compensation

1

2

3

4

5

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

TOTAL

 

 

Head of the organization
(individual entrepreneur)

or person authorized by it

______________

_________________________

 

(signature)

(initials, surname)

 

______________________________

* In case of submission of tax declarations (calculations) for the value added tax the last month of reporting quarter quarterly is specified.

** Foreign persons are understood as the physical persons which do not have the permanent residence in state member of the Customs union.

Appendix 9

to the Form of the tax declaration (calculation) for the value added tax

Register
the documents confirming self-produced sales of goods and their export out of limits of the Republic of Belarus under the contract of international leasing with repurchase right

for  

 

month

 

 

 

(number of month) *

 

(four figures of year)

 

 

Date, agreement number of purchase and sale, concluded with lizingo-
giver

Details of the document on goods belonging to self-produced products

Numbers and dates tovarosopro-
the voditelny documents confirming the fact of shipment by the seller of goods to the lessor

Numbers and dates tovarosopro-
voditelny documents with mark lizingopo-
luchatel **

Details of the customs declaration on the goods issued according to customs procedure of export ***

Turnover amount
(one thousand.
rub)

the register -
tsionny number of release of goods

date of putting down of the mark "the goods are exported" ****

date of permission to departure of goods *****

number, date of issue

action period

1

2

3

4

5

6

7

8

9

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

TOTAL

 

 

Head of the organization
(individual entrepreneur)

or person authorized by it

______________

_______________________

 

(signature)

(initials, surname)

 

______________________________

* In case of submission of tax declarations (calculations) for the value added tax the last month of reporting quarter quarterly is specified.

** It is filled with the payer when exporting subject of leasing in state members of the Customs union.

*** It is filled with the payer when exporting subject of leasing to the states which are not members of the Customs union.

**** It is filled with the payer when implementing by the lessor of declaring to customs authorities of goods in writing.

***** It is filled with the payer when implementing by the lessor of declaring to customs authorities of goods in electronic form.

Appendix 2

to the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of November 15, 2010 No. 82

In inspection of the Ministry

on taxes

and to charges of the Republic of Belarus

(further – inspection of the Ministry of Taxes and Tax Collection)

 

 

on ________________________________

Sign

Mark
X

(the name of the area, city, area in the city)

 

 

 

Modification and (or) amendments in part I of the tax declaration (calculation)

 

Code of inspection

MINISTRY OF TAXES AND TAX COLLECTION

 

 

 

 Modification and (or) amendments in the tax declaration (calculation):

 

 

according to subitem 1.11 of Item 1 of the Presidential decree of the Republic of Belarus of  October 23, 2012 No. 488 "About some measures for the prevention of illegal minimization of the amounts of the tax liabilities" (The national legal Internet portal of the Republic of Belarus, 25.10.2012, 1/13843)

 

 

according to Item 5 of article 70 of the Tax Code of the Republic of Belarus

 

 

in connection with detection of incompleteness of data or mistakes

 

 

 

 

UNP

 

 

 

 

 

 

 

_________________________________

 

 

(name (surname, own name,

 

 

middle name (if that is available) the payer)

 

 

_________________________________

 

 

(location of the payer, place

residence)

 

 

 

 

 

_________________________________

 

 

(surname, own name, middle name

(if that is available) the responsible person, phone)

 

 

 

 

 

 

 

Sign of submission of the tax declaration (calculation)

Mark
X

 

According to part one of Item 21 of article 63 of the Tax Code of the Republic of Belarus

 

 

According to part two of Item 21 of article 63 of the Tax Code of the Republic of Belarus

 

 

According to part four of Item 21 of article 63 of the Tax Code of the Republic of Belarus

 

 

According to part five of Item 21 of article 63 of the Tax Code of the Republic of Belarus

 

Tax declaration (calculation)
on excises

Type of the declaration (calculation):

 

monthly

 

for  

 

month

 

years

 

(number of month)

 

(four figures of year)

 

 

date of representation in registering

 

 

 

body of the petition for dissolution

(date)

(number of month)

(four figures of year)

(activities termination),

 

 

date of liquidation of isolated

 

 

divisions

 

 

 

date of the termination of foreign

 

 

 

the organization of activities on

(date)

(number of month)

(four figures of year)

territories of the Republic of Belarus

 

 

 

through permanent mission

 

 

 

 


payment order

Indicators

Unit of measure

I will eat around (quantity) of goods in kind

Share of ethyl alcohol (%)

Rate of excises for unit of measure (rub)

Amount of excises (thousand rubles)

1

2

3

4

5

6

7

Part I. Calculation of the excises levied by tax authorities in case of commodity importation on the territory of the Republic of Belarus *

Code of group of excise goods according to the reference book of groups of excise goods

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Total, including:

x

x

x

x

 

1.1

to surcharge (reduction) according to the inspection statement

x

x

x

x

 

1.2

it is estimated according to Item 5 of article 70 of the Tax Code of the Republic of Belarus

x

x

x

x

 

 

On payment due date 

 

 

 

 

(number)

(month)

(year)

 

______________________________

* Columns 4, of 5, 7 are filled in with accuracy of three signs after comma.


payment order

Indicators

Unit of measure

I will eat around (quantity) of goods in kind

Share of ethyl alcohol (%)

Rate of excises for unit of measure (rub)

Amount of excises (thousand rubles)

1

2

3

4

5

6

7

Part II. Calculation of excises for the realized excise goods *

Code of group of excise goods according to the reference book of groups of excise goods

 

Section I. Realization of the excise goods assessed by excises

Realization of excise goods in the territory of the Republic of Belarus

1

The added amount of excises – all
( p. 1.1 + p. 1. 2):

x

x

x

x

 

1.1

in case of realization (leave) of the imported (acquired) excise goods, when importing (acquisition) of which payment of excises was not made, – all
( p. 1.1.1 + p. 1.1. 2):

x

x

x

x

 

1.1.1

in case of realization (leave) of the imported (acquired) excise goods – everything, including by types of excise goods:

x

x

x

x

 

 

 

 

 

 

 

 

 

 

 

1.1.2

when using excise goods for own needs, transfer (realization) to the workers, exchange, voluntary conveyance – everything, including by types of excise goods:

x

x

x

x

 

 

 

 

 

 

 

 

 

 

 

1.2

in case of realization (use) of the made excise goods – all ( p. 1.2.1 + p. 1.2.2 + p. 1.2. 3):

x

x

x

x

 

1.2.1

in case of realization of the made excise goods – everything, including by types of excise goods:

x

x

x

x

 

 

 

 

 

 

 

 

 

 

 

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