RESOLUTION OF COUNCIL OF MINISTERS OF THE REPUBLIC OF BELARUS

of March 4, 2004 No. 230

About the State register of payers (other obliged persons)

Based on part two of Item 2 of article 69 of the Tax Code of the Republic of Belarus the Council of Ministers of the Republic of Belarus DECIDES:

1. Approve Regulations on the State register of payers (other obliged persons) it (is applied).

2. Recognize invalid resolutions and separate provisions of the orders of the Government of the Republic of Belarus according to the enclosed list.

Approved by the Resolution of Council of Ministers of the Republic of Belarus on March 4, 2004 No. 230

Regulations on the State register of payers (other obliged persons)

Chapter 1. General provisions

1. This Provision determines procedure for maintaining the State register of payers (other obliged persons) (further - the State register).

2. The state register is kept for the purpose of:

ensuring single state accounting of payers (other obliged persons);

ensuring the single principles of identification of payers (other obliged persons) in the Republic of Belarus;

implementation of tax control;

maintaining tax statements.

3. The state register is the state information resource. Data on the State register are included in the State register of information resources.

The owner of the State register is the Ministry of Taxes and Tax Collection (further - the Ministry of Taxes and Tax Collection).

4. Maintaining the State register is based on the principles:

completeness and reliability of information containing in it, efficiency of its provision to the users having access to it;

efficiency of use of information containing in it for the purpose of implementation of tax control;

compatibility with other state information resources, and also information exchange with them.

5. MINISTRY OF TAXES AND TAX COLLECTION:

determines program technical means of maintaining the State register;

performs maintaining the State register;

exercises control of the accuracy of the information containing in the State register;

ensures safety of information containing in the State register, observance of the set mode of storage and access to it.

6. The information about payers (other obliged persons) containing in the State register is tax secret if other is not established in article 29 of the Tax Code of the Republic of Belarus.

Chapter 2. Contents of the state register

7. The State register shall contain the following information about payers (other obliged persons):

7.1. concerning legal entities of the Republic of Belarus:

the name of registering body, date of state registration, number and date of the decision on state registration (in case of its availability);

registration number in the Single state register of legal entities and individual entrepreneurs (further – EGR);

accounting number of the payer;

the name of tax authority in which the payer (other obliged person) stays on the registry;

date of registration in tax authority;

full name of the legal entity;

pattern of ownership;

location;

surname, own name, middle name (if that is available) the head (the other person authorized according to constituent documents to act on behalf of the organization), phone numbers, including the mobile phone, data of the identity document;

surname, own name, middle name (if that is available) person performing management of financial accounting, phone numbers including the mobile phone, data of the identity document;

data on branches, representations and other separate divisions of the legal entity of the Republic of Belarus (including organizational structures of labor unions (the republican unions (associations) and other associations of labor unions), the political parties, other public associations, republican state public associations, the Belarusian notarial chamber which is not given the rights of the legal entity) which according to accounting policy of this legal entity perform financial accounting with determination of financial result on their activities and for which for making of transactions by the legal entity the account with provision of the right to dispose of money on the account to officials of these separate divisions (further – separate divisions) is opened;

data on participation in the foreign organization, including date of inclusion in the list of founders (members) of the foreign organization, date of exception (exit) of the list of founders (members) of the foreign organization, share in the foreign organization, and also data on such foreign organization (full name, registration (identification) number in the country of the location (registration), the location (registration), the name and country code of the location (registration), the size of authorized fund);

data on opening and closing of accounts in banks and the non-bank credit and financial organizations (further – banks) in the Republic of Belarus and beyond its limits;

data on the size of authorized fund (in case of their availability);

data on the performed types of activity (in case of their availability);

data on licenses (in case of their availability);

data on registration as resident of free (special) economic zone, the Chinese-Belarusian industrial park "Great Stone", the special tourist and recreational park "August Channel", the Park of high technologies;

data on founders (participants, owners of property), except joint-stock companies, partnerships of owners, consumer cooperatives, gardening partnerships, associations (unions), Chambers of Commerce and Industry, political parties, labor unions, public associations, their unions (associations), republican state public associations;

data on republican state body, other organization subordinated to the Government of the Republic of Belarus, local executive or administrative organ under which supervision is (part (system) of which is) the legal entity;

date of the decision on liquidation of the legal entity, term of its liquidation (in the presence), information about the chairman liquidation commission (liquidator) (in the presence);

date of the court decree on the case of insolvency or bankruptcy, the information about the interim (anti-recessionary) manager;

date of the decision on reorganization of the legal entity, information about legal successors (right predecessors);

date of the decision of registering body on exception of the legal entity of EGR, date of entering into EGR of record about exception of it of the legal entity (in case of its availability);

7.2. concerning the foreign organizations, including not being legal entities, except for specified in subitem 7.2-1 of this Item:

accounting number of the payer;

the name of tax authority in which the payer (other obliged person) stays on the registry;

date of registration in tax authority;

full name;

location (registration);

date of creation;

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