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The document ceased to be valid since April 4, 2018 according to Item 1 of the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of March 23, 2018 No. 8

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

of August 31, 2015 No. 22

About approval of the Instruction about procedure of control of compliance of expenses of citizens to the income based on available tax authorities of data on the income, property and other expenses of citizens without reclamation of the declaration on the income and property

(as amended of the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of 29.04.2016 No. 16)

Based on Item 2 of the resolution of Council of Ministers of the Republic of Belarus of June 30, 2015 No. 537 "About some questions of the Ministry of Taxes and Tax Collection" and 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 "Questions of the Ministry of Taxes and Tax Collection of the Republic of Belarus" in edition of the resolution of Council of Ministers of the Republic of Belarus of March 18, 2010 the No. 384 Ministry of Taxes and Tax Collection of the Republic of Belarus DECIDES:

1. Approve the enclosed Instruction about procedure of control of compliance of expenses of citizens to the income based on available tax authorities of data on the income, property and other expenses of citizens without reclamation of the declaration on the income and property.

2. This resolution becomes effective after its official publication.

Minister

S.E.Nalivayko

Approved by the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of August 31, 2015 No. 22

The instruction about procedure of control of compliance of expenses of citizens to the income based on available tax authorities of data on the income, property and other expenses of citizens without reclamation of the declaration on the income and property

1. This Instruction establishes procedure of control of compliance of expenses of citizens to the income based on available tax authorities of data on the income, property and other expenses of citizens without reclamation of the declaration on the income and property.

2. For the purposes of this Instruction the following main terms and their determinations are used:

income - any money, including the loans, and also other property received by citizens from citizens of the Republic of Belarus, foreign citizens, stateless persons and the organizations;

expenses - any money and other property of citizens directed by them to property acquisition and (or) used on other purposes including:

in the amount of the paid taxes and other obligatory payments in republican and local budgets, compulsory insurance premiums in the budget of state non-budgetary fund of social protection of the population of the Republic of Belarus, repayment of the credits, loans, the paid alimony or the fulfilled other obligations of the citizen;

in the amount of the budget of subsistence minimum on average per capita;

in the amount of actually made and documentary confirmed expenses which are directly connected with implementation entrepreneurial (notarial, lawyer) activities, and also other expenses connected with implementation of such activities;

in the amount of property value, given by the citizen in payment for the property acquired by him or on account of execution of other obligations of the citizen;

in the amount of the expenses directed by the citizen to other purposes.

Other terms and determinations are used in the values established by the Decree of the President of the Republic of Belarus of April 2, 2015 No. 3 "About the prevention of social dependency" (The national legal Internet portal of the Republic of Belarus, 04.04. 2015, 1/15728).

3. Based on available data of tax authority on the income, property and other expenses of the citizen calculation of expenses and the income for form according to appendix 1 to this Instruction is constituted (further - calculation). Expense amount and the income in calculation are specified in Belarusian rubles taking into account all happened denominations.

Calculation is constituted for each calendar year, since January 1, 2015 for which in tax authority there are data on income and the made expenses gained by the citizen.

Data in calculation are reflected in the corresponding lines and graphs in chronological procedure. For the beginning of each calendar year in calculation the amount of the income which remained at the disposal of the citizen after the made expenses in preceding period is specified. At the same time if are filled column 2-4, that in the same line of column 5-7 are not filled, and in column 8 the amount of excess of expenses over the income is specified and if are filled column 5-7, that in the same line of column 2-4, 8 are not filled.

4. In case of absence in tax authority of documentary confirmation of the date of receipt of the income for reflection of the amounts of the income in calculation the last day of calendar year (calendar month of the current year) for which calculation is constituted is considered the date of receipt of the income. In the absence of documentary confirmation of date of the work of expenses for reflection of expense amounts in calculation the first day of calendar year (calendar month of the current year) for which calculation is constituted is considered date of the work of expenses.

In case of simultaneous lack of documentary confirmation of the date of receipt of the income and date of the work of expenses of the amount of the income and expenses are reflected per the last day of calendar year (calendar month of the current year) in which they were received and made.

In the presence in tax authority of data on month and income year (the work of expenses), but in case of simultaneous lack of the specific date of receipt of such income (the work of expenses) by the date of receipt of the income the last day of month in which such income, and date of the work of expenses - the first day of month in which such expense is made is gained is considered.

If the date of receipt by the citizen of the income and date of the work it expenses match, in calculation according to the procedure of chronology at first in columns 5-7 data on the gained income, and then in columns 2-4 - data on the made expenses are reflected.

5. Income gained in foreign currency at the expense of which the citizen makes expenses and also expenses made by him in foreign currency is converted into Belarusian rubles on the official rate of foreign currency established by National Bank of the Republic of Belarus for date of the work of expenses.

If at the time of creation of calculation year is known, but the date of receipt of the income (the work of expenses) is not known, the official rate of Belarusian ruble to foreign currency established by National Bank of the Republic of Belarus the last (first) day of year in which income is gained is applied (expenses are made).

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