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The document ceased to be valid since  January 1, 2017 according to Item 3 of the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of November 30, 2016 No. 29

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

of November 30, 2015 No. 26

About some questions of the reporting on results of work of inspections of the Ministry of Taxes and Tax Collection of the Republic of Belarus

(as amended on 28-10-2016)

Based on 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", the Ministry of Taxes and Tax Collection of the Republic of Belarus DECIDES:

1. Establish:

1.1. the list of forms of the reporting on results of work of inspections of the Ministry of Taxes and Tax Collection of the Republic of Belarus according to appendix 1;

1.2. forms of the reporting on results of work of inspections of the Ministry of Taxes and Tax Collection of the Republic of Belarus:

1.2.1. the report "About results of work of inspection of the Ministry of Taxes and Tax Collection on control of compliance with law" according to appendix 2;

1.2.2. the report "About application of measures of responsibility for violations of the law" according to appendix 3;

1.2.3. the report "About information and explanatory work of tax authorities, including on topical issues of support and development of small and medium business in the Republic of Belarus" according to appendix 4;

1.2.4. the report "Information on legal cases with participation of inspection of the Ministry of Taxes and Tax Collection" according to appendix 5;

1.2.5. the report of "Data on results of unscheduled thematic operational inspections" according to appendix 6;

1.2.6. the report of "Data on results of control actions for questions of compliance with the law in the sphere of production and turnover of excise goods" according to appendix 7;

1.2.7. the report "Information on types performed by tax authorities" according to appendix 8;

1.2.8. the report "Information on results of the carried-out unscheduled inspections of subjects of business activity" according to appendix 9;

1.2.9. the report of "Data on reclamation of declarations on the income and property at separate categories of citizens" according to appendix 10;

1.2.10. the report "Data on the control events held by tax authorities" according to appendix 11;

1.2.11. the report "Information on the cash amounts collected in the income of the republican budget in indisputable procedure for the property realized or transferred for other use recognized ownerless or collection on which it is turned into the account of the unexecuted tax liability, unpaid penalty fee" according to appendix 12;

1.2.12.  No. 28 is excluded according to the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of 28.10.2016

1.2.13.  No. 28 is excluded according to the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of 28.10.2016

1.2.14. the report of "Data on results of examination on application of the Protocol on procedure for collection of indirect taxes and the mechanism of control of their payment in case of export and commodity import, performance of works, rendering services (appendix No. 18 to the Agreement on the Eurasian Economic Union)" according to appendix 15;

1.2.15. the report "Data on results of the control events held by tax authorities on control of timeliness and completeness of payment of payments by physical persons" according to appendix 16;

1.2.16. the report "Information on results of examination on separate activities" according to appendix 17.

2. Approve the enclosed Instruction about procedure for representation and reporting preparation about results of work of inspections of the Ministry of Taxes and Tax Collection of the Republic of Belarus.

3. Declare invalid the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of November 28, 2014 No. 38 "About some questions of the reporting on results of work of inspections of the Ministry of Taxes and Tax Collection of the Republic of Belarus" (The national legal Internet portal of the Republic of Belarus, 19.02. 2015, 8/29351).

4. This resolution becomes effective since January 1, 2016.

Minister

S.E.Nalivayko

Appendix 1

to the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of November 30, 2015 No. 26

List of forms of the reporting on results of work of inspections of the Ministry of Taxes and Tax Collection of the Republic of Belarus

1. The report "About results of work of inspection of the Ministry of Taxes and Tax Collection on control of compliance with law".

2. The report "About application of measures of responsibility for violations of the law".

3. The report "About information and explanatory work of tax authorities, including on topical issues of support and development of small and medium business in the Republic of Belarus".

4. Report "Information on legal cases with participation of inspection of the Ministry of Taxes and Tax Collection".

5. Report of "Data on results of unscheduled thematic operational inspections".

6. Report of "Data on results of control actions for questions of compliance with the law in the sphere of production and turnover of excise goods".

7. The report "Information on types performed by tax authorities".

8. The report "Information on results of the carried-out unscheduled inspections of subjects of business activity".

9. Report of "Data on reclamation of declarations on income and property at separate categories of citizens".

10. The report "Data on the control events held by tax authorities".

11. The report "Information on the cash amounts collected in the income of the republican budget in indisputable procedure for the property realized or transferred for other use recognized ownerless or collection on which it is turned into the account of the unexecuted tax liability, unpaid penalty fee".

12.  No. 28 is excluded according to the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of 28.10.2016

13.  No. 28 is excluded according to the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of 28.10.2016

14. Report of "Data on results of examination on application of the Protocol on procedure for collection of indirect taxes and mechanism of control of their payment in case of export and commodity import, performance of works, rendering services (appendix No. 18 to the Agreement on the Eurasian Economic Union)".

15. The report of "Data on results of the control events held by tax authorities on control of timeliness and completeness of payment of payments by physical persons".

16. Report "Information on results of examination on separate activities".

Appendix 2

to the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of November 30, 2015 No. 26

 

DEPARTMENTAL REPORTING

 

IT IS REPRESENTED IN ELECTRONIC FORM

About results of work of inspection of the Ministry of Taxes and Tax Collection * on control of compliance with law of ________________ 20 __.

 

Who represents the reporting

To whom the reporting is submitted

Representation term

 

Frequency of representation

Inspections of the Ministry of Taxes and Tax Collection * on areas, the cities and areas in the cities

Inspections of the Ministry of Taxes and Tax Collection * on areas and Minsk

No later than the 7th following reporting

 

Monthly

 

 

Inspections of the Ministry of Taxes and Tax Collection * on areas and Minsk

MINISTRY OF TAXES AND TAX COLLECTION *

No later than the 9th following reporting

 

 

 

Inspection of the Ministry of Taxes and Tax Collection * on ____________________________________________________________________________________________________________________________________________

(the name of the area, city, area in the city, the area and to Minsk)

 

______________________________

* Ministry of Taxes and Tax Collection – Ministry of Taxes and Tax Collection of the Republic of Belarus.

 

Types of payers

Code of line

Quantity performed, piece.

The number of checks as a result of which violations, piece are established.

The number of the checked payers, piece.

The number of the checked payers at whom violations, piece are established.

Remaining balance of the outstanding amounts for the beginning of year

It is additionally accrued imposed) payments

in total

from them

in total

from them

taxes

penalties

taxes

penalties

1

2

3

4

5

6

7

8

9

10

11

12

1. State unitary enterprises, associations

005

 

 

 

 

 

 

 

 

 

 

2. Joint-stock companies from shares of state-owned property

015

 

 

 

 

 

 

 

 

 

 

3. Organizations

025

 

 

 

 

 

 

 

 

 

 

4. National Bank and its structural divisions

026

 

 

 

 

 

 

 

 

 

 

5. Unitary agricultural enterprises

030

 

 

 

 

 

 

 

 

 

 

6. Agricultural production cooperatives

035

 

 

 

 

 

 

 

 

 

 

7. Consumer cooperatives

040

 

 

 

 

 

 

 

 

 

 

8. Banks

055

 

 

 

 

 

 

 

 

 

 

9. Insurance and reinsurance organizations

060

 

 

 

 

 

 

 

 

 

 

10. Foreign legal entities (nonresidents) – all (071 + 072)

070

 

 

 

 

 

 

 

 

 

 

10.1. the foreign legal entities performing activities through permanent mission

071

 

 

 

 

 

 

 

 

 

 

10.2. the foreign legal entities who are not performing activities through permanent mission

072

 

 

 

 

 

 

 

 

 

 

11. Peasant farms

075

 

 

 

 

 

 

 

 

 

 

12. Other commercial and non-profit organizations

080

 

 

 

 

 

 

 

 

 

 

13. Public and religious organizations (associations), funds

105

 

 

 

 

 

 

 

 

 

 

14. Individual entrepreneurs – everything, from them:

115

 

 

 

 

 

 

 

 

 

 

14.1. payers of the single tax from individual entrepreneurs and other physical persons (further – the single tax)

116

 

 

 

 

 

 

 

 

 

 

15. Physical persons

120

 

 

 

 

 

 

 

 

 

 

15.1. the physical persons leasing (sublease), employment (sublease) residential (non-residential) rooms, parking places

125

 

 

 

 

 

 

 

 

 

 

15.2. the physical persons which are not recognized by tax residents of the Republic of Belarus

135

 

 

 

 

 

 

 

 

 

 

15.3. the physical persons performing craft activity

139

 

 

 

 

 

 

 

 

 

 

15.4. the physical persons which provided in the accounting period the tax declaration (calculation) for the income tax from physical persons

141

 

 

 

 

 

 

 

 

 

 

15.5. the physical persons which provided declarations on the income and property upon the demand of tax authority or on own initiative

142

 

 

 

 

 

 

 

 

 

 

15.6. the physical persons performing activities for rendering services in the sphere of agroecotourism

144

 

 

 

 

 

 

 

 

 

 

15.7. other physical persons

145

 

 

 

 

 

 

 

 

 

 

16. The physical persons paying the land tax, the rent for the parcels of land which are in state-owned property and the real estate tax

146

 

 

 

 

 

 

 

 

 

 

17. The physical persons paying the single tax from them:

148

 

 

 

 

 

 

 

 

 

 

17.1. the physical persons which are not recognized by tax residents of the Republic of Belarus

14A

 

 

 

 

 

 

 

 

 

 

18. Physical persons – payers of collection on financing of the public expenditures

148A

 

 

 

 

 

 

 

 

 

 

19. The physical persons involved according to employment and (or) civil contracts

14B

X

X

X

X

 

X

 

 

X

 

20. Officials of legal entities

14B

X

X

X

X

 

X

 

 

X

 

21. Total on physical persons (120 + 146 + 148 + 14B + 14B)

160

 

 

 

 

 

 

 

 

 

 

22. Total on the organizations (005 + … + 070, 075 + … + 105)

163

 

 

 

 

 

 

 

 

 

 

22.1. from them the inspections which are carried out according to article 30-1 of the Tax Code of the Republic of Belarus

163A

 

 

 

 

 

 

 

 

 

 

23. Besides, the foreign legal entities performing activities in the territory of the Republic of Belarus through permanent mission without registration in tax authorities

164

 

 

 

 

 

 

 

 

 

 

24. For information only: subjects of small and medium business

165

 

 

 

 

 

 

 

 

 

 

25. ALL (115 + 160 + 163), from them:

175

 

 

 

 

 

 

 

 

 

 

25.1. for information only: the inspections which are carried out together with law enforcement agencies

17A

 

 

 

 

X

X

X

 

 

 

26. Besides, the subjects of managing which are in process of liquidation (the activities termination) (181 + 182 + 183):

180

 

 

 

 

 

 

 

 

 

 

26.1. legal entities

181

 

 

 

 

 

 

 

 

 

 

26.2. individual entrepreneurs

182

 

 

 

 

 

 

 

 

 

 

26.3. officials of legal entities and physical persons involved according to employment and (or) civil contracts

183

X

X

X

X

 

X

 

 

X

 

27. Besides, the number of checks on which violations are revealed by tax authorities and decrees on cases on administrative offenses are issued by courts

205

 

 

 

 

 

X

 

 

X

 

28. It is additionally accrued and collected under acts of checks of other monitoring bodies

210

X

 

X

 

 

 

 

 

 

 

29. For information only: results of checks of other controlling and law enforcement agencies with participation of tax authorities

215

 

 

 

 

X

X

X

 

 

 

 

Types of payers

Code stro-
ki

It is exempted from liability, collection is suspended

It is collected

Remaining balance of the outstanding amounts by the end of the reporting period

Taxes, charges (duties), penalty fee are reduced

For information only:

in total

from them

in total

including

in total

including

in total

including taxes, charges (duties)

prick -
chestvo of checks with naru-
she-
niy

difference between the total amount of the VAT estimated on sales of goods (works, services), property rights and the amount of the tax deductions

taxes

penalties

taxes

penalties

taxes

penalties

reduced

increased

in total -
go

including in case of commodity export, works (services) in state members of the Eurasian Economic Union

in total -
go

including in case of commodity export, works (services) in state members of the Eurasian Economic Union

1

2

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

1. State unitary enterprises, associations

005

 

 

 

 

 

 

 

 

 

 

 

X

 

 

 

 

2. Joint-stock companies from shares of state-owned property

015

 

 

 

 

 

 

 

 

 

 

 

X

 

 

 

 

3. Organizations

025

 

 

 

 

 

 

 

 

 

 

 

X

 

 

 

 

4. National Bank and its structural divisions

026

 

 

 

 

 

 

 

 

 

 

 

X

 

 

 

 

5. Unitary agricultural enterprises

030

 

 

 

 

 

 

 

 

 

 

 

X

 

 

 

 

6. Agricultural production cooperatives

035

 

 

 

 

 

 

 

 

 

 

 

X

 

 

 

 

7. Consumer cooperatives

040

 

 

 

 

 

 

 

 

 

 

 

X

 

 

 

 

8. Banks

055

 

 

 

 

 

 

 

 

 

 

 

X

 

 

 

 

9. Insurance and reinsurance organizations

060

 

 

 

 

 

 

 

 

 

 

 

X

 

 

 

 

10. Foreign legal entities (nonresidents) – all (071 + 072)

070

 

 

 

 

 

 

 

 

 

 

 

X

 

 

 

 

10.1. the foreign legal entities performing activities through permanent mission

071

 

 

 

 

 

 

 

 

 

 

 

X

 

 

 

 

10.2. the foreign legal entities who are not performing activities through permanent mission

072

 

 

 

 

 

 

 

 

 

 

 

X

 

 

 

 

11. Peasant farms

075

 

 

 

 

 

 

 

 

 

 

 

X

 

 

 

 

12. Other commercial and non-profit organizations

080

 

 

 

 

 

 

 

 

 

 

 

X

 

 

 

 

13. Public and religious organizations (associations), funds

105

 

 

 

 

 

 

 

 

 

 

 

X

 

 

 

 

14. Individual entrepreneurs – everything, from them:

115

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

14.1. payers of the single tax

116

 

 

 

 

 

 

 

 

 

 

 

X

 

 

 

 

15. Physical persons

120

 

 

 

 

 

 

 

 

 

 

 

X

X

X

X

X

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