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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

(The last edition from 26-04-2019)

Based on Item 5 of article 107 of the Tax Code of the Republic of Belarus, subitem 5.6 of Item 5 and subitem 6.20-1 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 and 18.9 of the list 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, Items 1.9-1. 11, 1.13 single lists 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 - 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 some questions of implementation by tax authorities of ministerial procedures";

1.4. No. 28 is excluded according to the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of 03.12.2015 

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 or of lack of writs of execution and (or) other requirements about collection from face of the tax debt, is issued to other debts and obligations to the Republic of Belarus, its 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

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