RESOLUTION OF THE MINISTRY OF TAXES AND TAX COLLECTION OF THE REPUBLIC OF BELARUS AND BOARD OF NATIONAL BANK OF THE REPUBLIC OF BELARUS

of September 3, 2015 No. 23/535

About interaction of tax authorities and banks, non-bank credit and financial organizations in case of the direction and receipt of electronic documents

Based on part two of Item 7 of Article 56, parts two of subitem 2.3 of Item 2 of article 86 of the Tax Code of the Republic of Belarus, 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, of part two of article 39 of the Bank code of the Republic of Belarus the Ministry of Taxes and Tax Collection of the Republic of Belarus and Board of National Bank of the Republic of Belarus of POSTANOVLYAYUT:

1. Approve:

The instruction about procedure for transfer, acceptance and processing of electronic documents of tax authorities (is attached);

The instruction about procedure for submission of data on cash flow on accounts, e-wallets (is attached).

2. This resolution becomes effective after its official publication.

Approved by the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus and Board of National Bank of the Republic of Belarus of September 3, 2015 No. 23/535

The instruction about procedure for transfer, acceptance and processing of electronic documents of tax authorities

1. This Instruction determines procedure for transfer, acceptance and processing of decisions of the tax authorities created in the form of the electronic document (further - electronic documents of tax authorities) and sent to bank of the Republic of Belarus, the non-bank credit and financial organization of the Republic of Belarus (further - bank).

2. For the purposes of this Instruction:

2.1. treat decisions of tax authorities:

the decisions on suspension of account transactions, to e-wallets accepted in the form of resolutions according to Item 2 and part one of Item 7 of article 56 of the Tax Code of the Republic of Belarus (further - the resolution on suspension of transactions);

the decisions on cancellation of the resolution on suspension of transactions made in the form of resolutions according to Item 6 and part one of Item 7 of article 56 of the Tax Code of the Republic of Belarus (further - the resolution on cancellation of suspension of transactions);

2.2. to the electronic documents of banks created in case of acceptance and processing of electronic documents of tax authorities (further - electronic documents of bank), notifications on acceptance belong to execution (to the rejection reason to execution) resolutions on suspension of transactions, resolutions on cancellation of suspension of transactions (further - the electronic notification on acceptance to execution (to the rejection reason to execution) the electronic document of tax authority);

2.3. the terms "authenticity of the electronic document", "means of the digital signature", "integrity of the electronic document", "digital signature", "electronic document" are used in the values determined respectively by paragraphs the seventh, the eleventh, the twelfth, fifteenth and sixteenth article 1 of the Law of the Republic of Belarus of December 28, 2009 No. 113-Z "About the electronic document and the digital signature";

2.4. in case of exchange of electronic documents of tax authorities and electronic documents of banks the electronic documents containing financial messages MX are used (further - the electronic document MX).

3. Confirmation of integrity and authenticity of electronic documents of tax authorities and electronic documents of banks is performed by application of the certified means of the digital signature (further - the EDS) which are built in the automated systems of banks and National Bank.

4. Transfer of electronic documents of tax authorities in the banks serving accounts of payers is performed by means of the Lock software and hardware complex of system of transfer of financial information of National Bank (further - PTK "Lock").

Exchange of electronic documents of tax authorities and electronic documents of banks is performed with use of technology of exchange of interbank correspondence in the form of electronic documents and documents in electronic form (further - OMK technology) by means of system of transfer of financial information of National Bank which functioning provides "Belarusian Interbank Settlement Center" open joint stock company.

In case of exchange the following electronic documents MX are used:

electronic document MX acmt.002 "Confirmation of change of the mode of functioning of the account";

electronic document MX acmt.003 "Change of the mode of functioning of the account";

electronic document MX acmt.006 "Status report of management of the account".

Filling of elements of data and use of technology of transfer of the electronic documents MX specified in part three of this Item is performed according to OMK technology.

5. The software used for creation, transfer, acceptance, processing, storage and protection of electronic documents of tax authorities and electronic documents of banks shall provide possibility of use of OMK technology.

6. Tax authorities and banks provide protection of electronic documents of tax authorities and electronic documents of banks and information containing in them when using information systems and networks for the organization of electronic document management according to the legislation on information, informatization and information security.

Storage of electronic documents is performed according to requirements of the legislation in the sphere of archiving and clerical work.

7. Electronic documents of tax authorities are created with use of the automated information system of tax authorities. In the automated information system of tax authorities date and time of creation of the electronic document of tax authority, date and time of obtaining from payer bank of the electronic notification on acceptance to execution (to the rejection reason to execution) the electronic document of tax authority are fixed.

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