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

of April 26, 2013 No. 14

About implementation of ministerial procedures by tax authorities and establishment of document forms

(as amended on 06-08-2021)

Based on Item 5 of article 107 of the Tax Code of the Republic of Belarus, subitem 5.6 of Item 5 and subitem 6.4 of Item 6 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. Determine that:

1.1. for the purposes of Items 1 and 2 of this resolution terms in the values determined in the Law of the Republic of Belarus of October 28, 2008 No. 433-Z "About bases of ministerial procedures" are used;

1.2. the documents submitted by the interested person to the tax authorities for the purpose of implementation of ministerial procedures constituted in foreign language shall be followed by the translation on Belarusian or Russian, certified according to the procedure, stipulated in Item 4 articles 22 of the Tax Code of the Republic of Belarus;

1.3. the references provided by Items 18. 6, 18.8 and 18.9 lists of the ministerial procedures performed by state bodies and other organizations for petitions from citizens, No. approved by the Presidential decree of the Republic of Belarus of April 26, 2010 200, Item 1.13 of the single list of the ministerial procedures performed by state bodies and other organizations concerning legal entities and individual entrepreneurs, the Council of Ministers of the Republic of Belarus approved by the resolution of February 17, 2012 No. 156, and also the statement from data of accounting of tax authorities on the estimated and paid amounts of taxes, charges (duties), penalty fee (further, unless otherwise specified, - the statement) are issued based on the statement in form according to appendix 1.

The statements provided in part one of this subitem and in part one of subitem 1.20 of this Item are filled in according to requirements of the resolution of Council of Ministers of the Republic of Belarus of May 11, 2009 No. 617 "About implementation of ministerial procedures by tax authorities";

1.4. the references provided by Items 1.9-1.12 of the single list of the ministerial procedures performed by state bodies and other organizations concerning legal entities and individual entrepreneurs are issued based on the statement in form according to appendix 2;

1.5.  No. 4 is excluded according to the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of 14.03.2017

1.6. the certificate of payment of the income tax from physical persons, the land tax and real estate tax concerning the alienable real estate unit (in case of alienation of the real estate unit belonging to the citizen of the Republic of Belarus who is constantly living outside the Republic of Belarus, the foreign citizen, the stateless person or the foreign or international legal entity who is not taking the locations in the Republic of Belarus) is issued in form according to appendix 4.

The basis for issue of the reference to the legal entity is absence of debt on the land tax and the real estate tax according to accounting of tax authority.

The basis for issue of the reference to physical person is:

payment of the land tax and real estate tax by the owner of the real estate unit for the actual period of stay in property of alienable object, including month in which the property right will be stopped, before receipt of the reference (if in case of alienation within year of the real estate unit the owner according to the legislation pay the land tax and the real estate tax);

payment of the receivable income tax amount from physical persons before receipt of the reference (if in case of alienation of the real estate unit the physical person has according to article 218 of the Tax Code of the Republic of Belarus obligation on payment of the income tax from physical persons).

In case of issue of the reference to physical person the information message with indication of the amounts of the land tax and (or) the real estate tax (per month of year, in which is issued the reference) which is subject (subject) to payment for the next months of account details on which the corresponding tax (taxes), and to the foreign citizen, the person without citizenship who are constantly living in the territory of the Republic of Belarus, also information message about payment of the income tax from physical persons according to the procedure and terms, stipulated in Clause 219 Tax codes of the Republic of Belarus shall be listed is at the same time given. If on date of issue of the reference taxes are not subject to payment due to the lack of the taxation object or in connection with use of the privileges established by legal acts, information messages are not given;

1.7. the certificate of availability (absence) of writs of execution and (or) other requirements about collection from the applicant of the tax debt, is issued to other unexecuted obligations to the Republic of Belarus, its administrative and territorial units, legal entities and physical persons for the solution of question of getting out of nationality of the Republic of Belarus in form according to appendix 5;

1.8. the certificate of payment (deduction) of the income tax from physical persons for the purpose of avoidance of double taxation is issued in form according to appendix 6;

1.9. the certificate of the permanent residence of physical person in the Republic of Belarus in tax period for the purpose of avoidance of double taxation is issued in form according to appendix 7;

1.10.  No. 4 is excluded according to the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of 14.03.2017

1.11. the certificate of the income for the solution of question of issue of permits (vouchers), the certificate of the income for the solution of question of transfer of child(children) on adoption (adoption) are issued in form according to appendix 9;

1.12. the certificate of the tax discharge on the income of the foreign organizations which are not performing activities in the Republic of Belarus through permanent mission, and the reference confirming the amount of the income tax paid to the budget with the foreign organization are issued in form according to appendix 10;

1.13. the certificate of the permanent location of the Belarusian organization (for the purpose of avoidance of double taxation) is issued in form according to appendix 11 or certified in the form established in foreign state.

The basis for issue (assurance) of the certificate of the permanent location of the Belarusian organization (for the purpose of avoidance of double taxation), including in the form established in foreign state is reference of the organization to the Belarusian organizations determined in Item 1 of article 15 of the Tax Code of the Republic of Belarus;

1.14. the certificate of confirmation of the status of the Belarusian organization as the taxpayer on value added (further, unless otherwise specified, - the VAT) is issued in form according to appendix 12 or certified in the form established in foreign state.

The basis for issue (assurance) of the certificate of confirmation of the status of the Belarusian organization as the payer of the VAT is non-use of specific mode of the taxation by it without payment of the VAT in the required tax (reporting) period and submission of the tax declaration (calculation) for the VAT with the filled part I (in addition to line 13 of the Section I of part I) for the accounting period falling on the required period and if the term of its representation did not come, then for the period, is direct to it prior;

1.15. it is excluded;

1.16. the executive decision about coordination of rules of the organization and (or) carrying out gamblings (except for gamblings, rules of the organization and (or) carrying out which are determined by their software and (or) technical documentation) (further – rules), it is drawn up by means of putting down on two copies of rules of signature stamp of coordination which consists of the word of SOGLASOVANO, the name of the state position of the official of the Ministry of Taxes and Tax Collection, its sign manual and its disaggregation, date of coordination. The signature stamp of coordination is certified by official stamp of the Ministry of Taxes and Tax Collection.

Coordination of rules is performed by the Minister of Taxes and Tax Collection or the official authorized by it;

1.17. No. 31 is excluded according to the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of 09.07.2014

1.18. the statement is issued in form according to appendix 18;

1.19. the references specified in subitems 1.6-1.9 and 1.11-1.14 of this Item the statement are drawn up in duplicate if other is not provided by part four and heel of this subitem.

The first copy of the reference or statement is issued (goes) to the interested person (his representative) (in appropriate case goes to authorized body or the notary), and the second remains in the tax authority which issued it.

The second copy of the reference or statement if it is subject to delivery to the interested person (his representative) directly in case of its appearance in tax authority, is supplemented with the detail "Date of Preparation of the Reference/statement" in which date when the reference or the statement is prepared by the official of tax authority for issue to her interested person (his representative) is specified.

In case of issue for the purposes of Item 14 of article 180 of the Tax Code of the Republic of Belarus of the certificate of the tax discharge on the income of the foreign organizations which are not performing activities in the Republic of Belarus through permanent mission the third copy of the reference which goes to tax authority in the place of implementation by the foreign organization of activities through permanent mission is drawn up.

The reference or the statement can be issued (to go) to the interested person (his representative) in the number of copies specified by it in the statement.

1.20. offsetting (return) of excessively paid (collected) amounts of taxes, charges (duties), is performed by penalty fee based on the statement for offsetting (return) of the amounts of taxes, charges (duties), penalty fee in form according to appendix 19.

The tax authority makes the decision on offsetting (return) of excessively paid (collected) amounts of taxes, charges (duties), penalty fee if such amounts are excessively paid or excessively collected.

The executive decision about offsetting (return) of the amounts of taxes, charges (duties), penalty fee (except for the executive decision provided in part four of this subitem, and the executive decision provided in subitem 1.21 of this Item) is accepted in the commitment form (conclusion) on offsetting (return) of taxes, charges (duties), penalty fee which, (which) moves in the relevant head department of the Ministry of Finance of the Republic of Belarus on the area Minsk), its department, local financial body, rural, settlement, city (the cities of district subordination) executive committee according to the procedure, determined by the Instruction about procedure for execution of the republican budget and budgets of state non-budgetary funds for the income, the Republic of Belarus approved by the resolution of the Ministry of Finance and Board of National Bank of the Republic of Belarus of December 8, 2005 No. 143/171, or the Instruction about procedure for execution of local budgets on the income approved by the resolution of the Ministry of Finance of the Republic of Belarus and Board of National Bank of the Republic of Belarus of December 23, 2005 No. 159/176.

The executive decision about offsetting of excessively paid (collected) amounts of taxes, charges (duties), penalty fee on account of the forthcoming payments on the same tax, collection (duty) is accepted by means of entering of the corresponding record into personal account of the payer.

The tax authority when carrying out offsetting of excessively paid (collected) amounts of taxes, charges (duties), penalty fee based on the statement of the interested person notifies the interested person about the made executive decision by the direction of the message on offsetting of the amounts of taxes, charges (duties), penalty fee in form according to appendix 20.

When carrying out return of excessively paid (collected) amounts of taxes, charges (duties), penalty fee the legal entity, the individual entrepreneur are notified on the made executive decision by the direction of the message on return of the amounts of taxes, charges (duties), penalty fee in form according to appendix 21, and the citizen of the Republic of Belarus, the foreign citizen or the stateless person - in form according to appendix 22.

The decision on refusal in carrying out offsetting (return) excessively paid (collected) amounts of taxes, charges (duties), is accepted by penalty fee in form according to appendix 23;

1.21. the executive decision about offsetting of tax amounts from the income received outside the Republic of Belarus, actually paid (withheld) income tax payer from physical persons who is the tax resident of the Republic of Belarus outside the Republic of Belarus according to the legislation of other states (in the absence of the documents on the gained income and on the tax discharge outside the Republic of Belarus confirmed with tax or other competent authority of foreign state), is accepted in the form of calculation of the income tax from physical persons;

1.22. offsetting of the amounts of taxes, charges (duties), penalty fee on account of execution of the tax liability of the other person, payment of the penalty fee added to such person is performed based on the statement for offsetting of the amounts of taxes, charges (duties), penalty fee on account of execution of the tax liability of the other person, payment of the penalty fee added to such person in form according to appendix 24.

The tax authority notifies on offsetting of the amounts of taxes, charges (duties), payer's penalty fee, and also the other person on account of whose execution of the tax liability and (or) payment of the added penalty fee offsetting, by the direction by it messages on offsetting of excessively paid (collected) amounts of taxes, charges (duties), penalty fee on account of execution of the tax liability of the other person, payment of the penalty fee added to such person in form according to appendix 25 is performed;

1.23. the decision on return of difference between the amount of the tax deductions and total amount of the value added tax estimated on sales of goods (works, services), property rights is accepted based on the statement for return of difference between the amount of the tax deductions and total amount of the value added tax estimated on sales of goods (works, services), property rights submitted in form according to appendix 26.

The tax authority makes the decision on return of difference between the amount of the tax deductions and total amount of the value added tax estimated on sales of goods (works, services), property rights, in the presence for decision date of excess of the amount of the tax deductions according to the tax declaration (calculation) for the value added tax over the total amount of the value added tax estimated on sales of goods (works, services), property rights.

The executive decision about return (about refusal (fully or partially) in return) differences between the amount of the tax deductions and total amount of the value added tax estimated on sales of goods (works, services), property rights is accepted in form according to appendix 27.

The decision on cancellation (completely or partially) decisions on return (about refusal (fully or partially) in return) differences between the amount of the tax deductions and total amount of the value added tax estimated on sales of goods (works, services), property rights is accepted by tax authority and goes to the payer in form according to appendix 28;

1.24. the mark about issue of the executive decision made in writing, to the interested person or about the direction it the courier (courier), is by mail made statements or in the registration and control registration form of statements of interested persons for implementation of ministerial procedures on the back;

1.25. for the purpose of implementation of ministerial procedures concerning citizens by tax authorities are independently requested for issue of the reference (issue of the statement, provision of information, return, offsetting of the amounts of taxes, charges (duties), penalty fee):

1.25.1. about availability (absence) of writs of execution and (or) other requirements about collection from the applicant of the tax debt, to other unexecuted obligations to the Republic of Belarus, its administrative and territorial units, legal entities and physical persons for the solution of question of getting out of nationality of the Republic of Belarus:

data on availability or on absence of debt concerning the taxation object the real estate tax, the land tax if in tax authority there are data on availability of such object not in the place of registration (residence) of the citizen (the tax authority in the location of the taxation object is requested);

data on availability or on absence of debt at the organization, and also reasons for subsidiary responsibility of the citizen according to obligations of this organization if in tax authority there are data that the citizen is owner of property (the founder, the participant) the organizations or other person, including the head of the organization having the right to give instructions, obligatory for this organization, or having opportunity otherwise to determine its actions (the tax authority in the organization location is requested);

1.25.2. about payment (deduction) of the income tax from physical persons for the purpose of avoidance of double taxation in case of tax withholding - data on the paid income (their type), on the estimated and withheld tax amounts (the tax agent who held tax is requested);

1.25.3. about the permanent residence of physical person in the Republic of Belarus in tax period for the purpose of avoidance of double taxation - data on the place and the period of the actual stay (residence, stay, work, service, study) the citizen in tax period (periods), for which (which) confirmation of the permanent residence is required (the organizations which can have such data are requested (employers, the organizations performing operation of housing stock and (or) providing housing and communal services, law-enforcement bodies and others);

1.25.4. for issue of the statement from data of accounting of tax authorities on the estimated and paid amounts of taxes, charges (duties), penalty fee:

data on the estimated and paid amounts of taxes, charges (duties), penalty fee concerning the taxation object the real estate tax, the land tax if in tax authority there are data on availability of such object not in the place of registration (residence) of the citizen, including the died citizen or the citizen, acknowledged it is unknown absent or incapacitated (the tax authority in the location of the taxation object is requested);

data on availability or on absence at the organization of debt on the tax liabilities or the unexecuted tax liabilities, unpaid penalty fee, and also reasons for subsidiary responsibility of the citizen according to obligations of this organization if in tax authority there are data that the died citizen or the citizen, acknowledged it is unknown absent, was (the citizen recognized incapacitated is) owner of property (the founder, the participant) of the organization or other person, including the head of the organization having the right to give instructions, obligatory for this organization, or having opportunity otherwise to determine its actions (the tax authority in the organization location is requested);

1.25.5. for return of the amounts of excessively withheld income tax from physical persons if the tax agent has no payments of the income to physical persons (including owing to the termination of the employment contract (contract), termination of the civil agreement) or the tax agent financial and economic activities) or if the total amount of the income tax from physical persons which is subject to transfer by the tax agent in the budget on account of the forthcoming payments is not enough for implementation of return to the payer of excessively withheld amounts of this tax within three months from the date of detection of the fact of its excessive deduction - the documents confirming the fact of excessive deduction and budget contribution of the income tax from physical persons from the income of the payer are not performed (the tax agent who held tax is requested);

1.25.6. about return, offset of the amounts of taxes, charges (duties), penalty fee to heirs of the dead or the citizen declared the dead:

data on availability or on absence of debt on the tax liabilities concerning the taxation object the real estate tax, the land tax if in tax authority there are data on availability of such object not in the place of registration (the last residence) died or declared the dead, acknowledged it is unknown absent the citizen (the tax authority in the location of the taxation object is requested);

data on availability or on absence at the organization of debt on the tax liabilities, and also reasons for subsidiary responsibility of the citizen according to obligations of this organization if in tax authority there are data that died or declared the dead, acknowledged it is unknown absent the citizen was owner of property (the founder, the participant) of the organization or other person, including the head of the organization having the right to give instructions, obligatory for this organization, or having opportunity otherwise to determine its actions (the tax authority in the organization location is requested);

data on availability excessively paid to the dead or the announced dead, acknowledged it is unknown the absent citizen or the amounts of taxes, charges (duties), penalty fee which are excessively collected from it if in tax authority there are data on taxation object availability the real estate tax, the land tax not in the place of registration (the last residence) died or declared the dead, acknowledged it is unknown absent the citizen (the tax authority in the location of the taxation object is requested);

1.26. for the purpose of implementation of ministerial procedures concerning interested persons by tax authorities are requested:

1.26.1. for issue of the certificate of payment of the income tax from physical persons, the land tax and real estate tax concerning the alienable real estate unit:

data on the alienable real estate unit and the rights to it if such data are absent in tax authority (the relevant territorial organization for state registration of real estate, the rights to it and transactions with it is requested);

data on availability or absence of debt concerning the alienable real estate unit on payment of the income tax from physical persons if this object is not in the place of registration (residence) of physical person (the tax authority in the place of registration is requested (residence) of physical person);

1.26.2. for return, offsetting of the amounts of taxes, charges (duties) levied by specially authorized state bodies, other organizations, officials - documents in which the circumstances which are the basis for complete or partial return of the amounts of taxes, charges (duties) including determination, the resolution or the reference of court of law are specified (the relevant state body, other organization, the official is requested, specially authorized to levy taxes, charges (duties);

1.26.3. for the purpose of issue to the legal entity of the Republic of Belarus, other organization or to the individual entrepreneur of the statement from data of accounting of tax authorities on the estimated and paid amounts of taxes, charges (duties), penalty fee by tax authority on the place of statement of the payer on accounting data on availability or absence of debt are requested (about payment of tax payments):

concerning the taxation object in the presence in tax authority of data on availability of such object not in the place of statement of the payer on accounting (tax authorities in the location of the taxation object are requested);

concerning branches, representations and other separate divisions of the legal entity of the Republic of Belarus fulfilling the tax liabilities of this legal entity in the presence of such separate divisions (tax authorities in the location of these separate divisions are requested);

1.27. the data specified in subitems 1.25 and 1.26 of this Item are not requested if they can be received from the information systems used by tax authorities.

2. Establish forms:

messages of the payer - the foreign organization according to appendix 29;

messages of the payer according to appendix 30;

messages of the payer on participation in the foreign organization according to appendix 30-1;

messages on excessively collected amounts of taxes, charges (duties), penalty fee according to appendix 31;

messages on entering of corrections into the tax declaration (calculation) and (or) submission of explanations according to appendix 32;

messages on the carried-out offsetting of the collected money in the amount exceeding the accounts receivable size according to appendix 33;

messages on the carried-out offsetting of difference between the amount of the tax deductions and total amount of the value added tax estimated on sales of goods (works, services), property rights according to appendix 34;

notifications on inclusion of the organization in the list of large payers according to appendix 34-1;

statements for coordination of the list of processing equipment, the accessories and spare parts to it imported (imported) for exclusive use in the territory of the Republic of Belarus for the purpose of implementation of the investment project corresponding to priority type of activity (the sector of economy) according to appendix 34-2;

statements for coordination of the list of raw materials and the materials imported (imported) for exclusive use in the territory of the Republic of Belarus for the purpose of implementation of the investment project corresponding to priority type of activity (the sector of economy) according to appendix 34-3;

statements for change of the due date for tax payment established by the legislation, charges (duties), penalty fee of the organization (individual entrepreneur) according to appendix 34-4;

statements for change of the due date for tax payment established by the legislation, charges (duties), penalty fee of physical person according to appendix 34-5;

statements for offsetting of difference between the amount of the tax deductions and total amount of the value added tax estimated on sales of goods (works, services), the property rights, on account of execution of the tax liability of the other person, payment added to such person of penalty fee in form according to appendix 34-6;

messages on offsetting of difference between the amount of the tax deductions and total amount of the value added tax estimated on sales of goods (works, services), the property rights, on account of execution of the tax liability of the other person, payment added to such person of penalty fee in form according to appendix 34-7;

messages on cash flow according to open accounts in bank and other credit (financial) institution outside the Republic of Belarus in form according to appendix 34-8;

statements for offsetting of difference between the amount of the tax deductions and total amount of the value added tax estimated on sales of goods (works, services), property rights in form according to appendix 34-9.

3. When carrying out by tax authority offsetting of excessively paid (collected) amounts of taxes, charges (duties), penalty fee independently in case of identification of the fact of availability at the payer of the unexecuted tax liability or unpaid penalty fee to the payer the message on offsetting of the amounts of taxes, charges (duties), penalty fee in form according to appendix 20 goes.

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 the list according to appendix 35.

5. This resolution becomes effective after its official publication.

Minister

V. N. Poluyan

Appendix 1

to the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of April 26, 2013 No. 14

Form

In inspection of the Ministry of taxes

 

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

 

_______________________________________,

 

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

 

management (department) of work with payers on *

 

_______________________________________

 

(name of the area)

 

 

Code of inspection of the Ministry of Taxes and Tax Collection (management (department) of work with payers) **

 

 

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