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

of February 29, 2012 No. 7

About submission of electronic documents to tax authorities

(The last edition from 31-01-2019)

Based on 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. Approve the Instruction about procedure for submission to tax authorities of electronic documents it (is applied).

2. No. 23 is excluded according to the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of 23.04.2014

3. Recognize invalid:

the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of March 26, 2010 No. 24 "About modification and amendments in the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of December 31, 2008 No. 128" (The national register of legal acts of the Republic of Belarus, 2010, No. 95, 8/22180).

4. This resolution becomes effective after its official publication.

Minister

V. N. Poluyan

Approved by the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of February 29, 2012 No. 7

The instruction about procedure for submission to tax authorities of electronic documents

Chapter 1 General provisions

1. This Instruction is developed according to the Tax code of the Republic of Belarus, the Law of the Republic of Belarus of December 28, 2009 No. 113-Z "About the electronic document and the digital signature" and determines procedure for representation (direction), acceptance and processing of tax declarations (calculations) for taxes, charges (duties), other obligatory payments in the budget (further - the tax declaration), and also other documents in the form of the electronic document.

2. Action of this Instruction extends on:

2.1. representation by the taxpayer, charges (duties) (further - the payer) in tax authority in the form of the electronic document:

tax declarations on the established formats;

documents on the established formats which obligation of representation is established by the legislation and international treaties;

other documents and (or) information in the form of the message in free format;

2.2. the direction tax authority to the payer in the form of the electronic document:

confirmations of the portal about the acceptance of the tax declaration and documents attached to it in form according to appendix 1;

confirmations of the portal about acceptance of the document in form according to appendix 2;

confirmations about acceptance of the tax declaration without mistakes in form according to appendix 3;

confirmations about acceptance of the tax declaration with mistakes in form according to appendix 4;

documents on the established formats which obligation of representation is established by the legislation and international treaties;

other documents and (or) information in the form of the message in free format.

Chapter 2 Procedure for submission to tax authority of electronic documents

3. The payer has the right to use one of the following methods of creation and transfer of the electronic document in tax authorities:

with use of the specialized software developed by the Ministry of Taxes and Tax Collection (further - the Ministry of Taxes and Tax Collection) and placed on the portal of the Ministry of Taxes and Tax Collection which can be established on the payer's computer;

through private office of the payer;

by means of the direction on the portal of the Ministry of Taxes and Tax Collection of the xml-file prepared by the automated method in the accounting accounting program or other information system of the payer.

4. In case of creation of the tax declaration with use of the methods specified in paragraphs second and third Item 3 of this Instruction the preliminary stage of cameral check according to the paragraph the second parts one of Item 6 of article 73 of the Tax Code of the Republic of Belarus is carried out with use of program and technical means.

If the payer in case of creation of the tax declaration allows non-compliance with procedure for its filling, the list of mistakes after which correction the payer directs the tax declaration to the portal of the Ministry of Taxes and Tax Collection is created.

The preliminary stage of cameral verification of the tax declaration transferred to the portal of the Ministry of Taxes and Tax Collection with use of the method specified in paragraph four of Item 3 of this Instruction is carried out according to the procedure, stipulated in Item the 6th this Instruction.

Chapter 3 Procedure for acceptance and processing of electronic documents

5. The electronic document which arrived on the portal of the Ministry of Taxes and Tax Collection is exposed to formatno-logical control.

In the absence of errors of formatno-logical control in the arrived tax declaration and documents attached to it to the payer confirmation of the portal about the acceptance of the tax declaration and documents attached to it in form according to appendix 1 goes.

In the absence of errors of formatno-logical control in the submitted document to the payer confirmation of the portal about acceptance of the document in form according to appendix 2 goes.

The confirmations specified in parts two and third this Item are signed by the digital signature (further - EDSs) which owner of personal key is the Ministry of Taxes and Tax Collection, go to the payer after receipt of the electronic document for the portal of the Ministry of Taxes and Tax Collection and are confirmation of the fact of its sending and confirmation of day of its representation by the payer.

6. In case of receipt of the tax declaration by tax authority with use of program and technical means the preliminary stage of cameral check according to the paragraph third parts one of Item 6 of article 73 of the Tax Code of the Republic of Belarus is carried out.

In the absence of mistakes in the provided tax declaration to the payer confirmation about acceptance of the tax declaration without mistakes in form according to appendix 3 goes.

The preliminary stage of cameral check can be carried out concerning other documents which obligation of representation is established by the legislation and international treaties what the payer is informed according to the procedure, established by part two of Item 8 of this Instruction on.

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