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The document ceased to be valid since April 24, 2019 according to Item 3 of the Presidential decree of the Republic of Belarus of April 18, 2019 No. 151

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

(as amended on 19-01-2016)

For the purpose of ensuring protection of interests of the state against the harm done as a result of illegal minimization of the amounts of the tax liabilities:

1. Determine that:

1.1. the commercial organizations and individual entrepreneurs (further if other is not established, - subjects of business activity) are subject to inclusion in the register of the commercial organizations and individual entrepreneurs with the increased risk of making of offenses in the economic sphere (further - the register) in the presence of one or several following bases:

in activities of the subject of business activity it agrees to the court verdict which took legal effect signs of pseudo-entrepreneurship or forms of the strict accounting of the subject of business activity and (or) its current accounts in banks are established, the non-bank credit and financial organizations were used in making of crimes, stipulated in Article 233 Criminal codes of the Republic of Belarus;

into accounts of the subject of business activity in banks, the non-bank credit and financial organizations the proceeds from sales of goods (works, services) arrived, property rights and at the same time in the presence of the corresponding taxation objects tax declarations (calculations) for the taxes and fees paid from revenue (gross revenue) which data confirm lack of these taxation objects are provided to tax authorities, or such tax declarations (calculations) are not provided within two accounting periods in a row;

the cash amount which arrived into accounts of the subject of business activity in banks, the non-bank credit and financial organizations in month exceeded 5000 basic sizes and at the same time his head, the individual entrepreneur or other authorized in accordance with the established procedure to act on behalf of the subject of business activity person has no data on the actual circumstances of implementation of business activity as a result of which the specified means arrived;

the subject of business activity is acted by person which is not authorized in accordance with the established procedure or seals actually on behalf, forms of documents with certain degree of protection and payment instruments of the subject of business activity are transferred to person which is not authorized on their storage and (or) use or person, transfer to which of these seals, forms and payment instruments is not allowed according to the legislation;

the subject of business activity is not located in the location specified in constituent documents of the commercial organization (the residence specified in the certificate on state registration of the individual entrepreneur) and did not notify in established by legal acts procedure and terms registering body on change of the location (did not address to registering body for modification of the certificate on state registration in case of change of the residence), at the same time the head of the commercial organization, the individual entrepreneur or other authorized in accordance with the established procedure to act on behalf of the subject of business activity person do not submit without valid excuse the documents requested by the bodies specified in part one of subitem 1.3 of this Item or are not on challenges (invitations) of these bodies;

1.2. the register is created by the Ministry of Taxes and Tax Collection and includes the following data:

the name of the commercial organization, surname, own name and middle name (in case of its availability) the individual entrepreneur;

accounting number of the payer;

basis (bases) and date of inclusion of the subject of business activity in the register.

The data containing in the register are open, public and are posted on the official site of the Ministry of Taxes and Tax Collection on the global computer Internet;

1.3. subjects of business activity join in the register the Ministry of Taxes and Tax Collection based on information and documents confirming availability of one or several bases provided in subitem 1.1 of this Item, provided by inspections of the Ministry of Taxes and Tax Collection, the State Control Committee, the Ministry of Finance and their territorial authorities, law enforcement agencies and courts.

In case of receipt the notification on intention of its inclusion in the register goes to the Ministry of Taxes and Tax Collection of information on availability concerning the subject of business activity of one or several bases provided in subitem 1.1 of this Item by this Ministry within three working days from the date of receipt of such information to the subject of business activity the registered mail.

The subject of business activity within ten working days from the date of the direction of the specified notification can provide to the Ministry of Taxes and Tax Collection motivated objection on intention of inclusion it in the register.

The decision on inclusion (non-inclusion) of the subject of business activity in the register is made by the Ministry of Taxes and Tax Collection within fifteen working days from the date of the direction of the notification on intention of its inclusion in the register, and in the presence of objection from the subject of business activity - within twenty working days from the date of its receipt.

The decision on inclusion (non-inclusion) of the subject of business activity in the register goes to the subject of business activity by the registered mail no later than one working day following behind day of adoption of such decision.

The subject of business activity joins in the register the Ministry of Taxes and Tax Collection no later than one working day following behind day of the decision making specified in part four of this subitem;

1.4. the subject of business activity can be excluded from the register by the Ministry of Taxes and Tax Collection:

in case of identification of the fact of its wrong inclusion in the register, including based on the message of the body which provided information and documents which formed the basis for its inclusion in the register. This body shall report to the Ministry of Taxes and Tax Collection about the fact of wrong inclusion of the subject of business activity in the register elicited by it no later than one working day following behind day of its identification. The Ministry of Taxes and Tax Collection shall exclude the subject of business activity from the register no later than one working day following behind day of identification to them (including based on the message of the specified body) the fact of wrong inclusion in the register;

according to the petition of the subject of business activity provided in connection with elimination of the violations which formed the basis for its inclusion in the register or in connection with its wrong inclusion in the register;

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