Document from CIS Legislation database © 2003-2019 SojuzPravoInform LLC

PRESIDENTIAL DECREE OF THE REPUBLIC OF BELARUS

of January 19, 2016 No. 14

About additional measures for the prevention of illegal minimization of the amounts of taxes

(In edition of the Presidential decree of the Republic of Belarus of 18.04.2019 No. 151)

For the purpose of ensuring economic safety of the Republic of Belarus, enhancement of protection of interests of society and the state from the harm done as a result of illegal minimization of the amounts of the tax liabilities I decide:

1. Make additions and changes to the following presidential decrees of the Republic of Belarus:

1.1. voided;

1.2. in the Presidential decree of the Republic of Belarus of October 16, 2009 No. 510 "About enhancement of control (supervising) activities in the Republic of Belarus" (The national register of legal acts of the Republic of Belarus, 2009, No. 253, 1/11062; National legal Internet portal of the Republic of Belarus, 31.07.2012, 1/13654; 12:02. 2015, 1/15614):

in Item 5 part one:

after the paragraph of third to add Item with the paragraph of the following content:

"The State Control Committee (or according to its order territorial authorities of the State Control Committee, territorial authorities of financial investigations), the State Customs Committee (or according to its order customs), the Ministry of Taxes and Tax Collection (or according to its order territorial authorities of this Ministry) concerning the subjects included in the register of the commercial organizations and individual entrepreneurs with the increased risk of making of offenses in the economic sphere (further - the register) according to the Presidential decree of the Republic of Belarus of October 23, 2012 No. 488 "About some measures for the prevention of illegal minimization of the amounts of the tax liabilities" (The national legal Internet portal of the Republic of Belarus, 25.10.2012, 1/13843), and also other checked subjects - in the presence of data on transactions (transactions) with the subjects included in the register;";

the fourth or fourteenth to consider paragraphs respectively paragraphs the fifth or fifteenth;

in paragraph five:

exclude the words "and also";

add the paragraph with words ", and also concerning the subjects included in the register and other subjects - in the presence of data on transactions (transactions) with the subjects included in the register";

in subitem 9.2 of Item 9:

after the paragraph of the sixth to add the subitem with the paragraph of the following content:

"need of check of the subjects included in the register, and also other checked subjects - in the presence of data on transactions (transactions) with the subjects included in the register;";

the seventh or sixteenth to consider paragraphs respectively paragraphs the eighth or seventeenth;

in Item 11 part two "fourth" to replace the word with the word "fifth";

add the column "Criteria of Reference of the Checked Subject to Risk Group for Purpose of Scheduled Inspections" of Item of 1 criteria of reference of the checked subjects to risk group for purpose of the scheduled inspections approved by this Decree on the high risk group with paragraphs of the following content:

"inclusion of the subject in the register of the commercial organizations and individual entrepreneurs with the increased risk of making of offenses in the economic sphere

availability of data on the facts of transactions (transactions) with the subjects included in the register of the commercial organizations and individual entrepreneurs with the increased risk of making of offenses in the economic sphere".

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