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

of December 23, 2016 No. 32

About entering of amendments into the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of December 31, 2010 No. 97

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. Bring in the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of December 31, 2010 No. 97 "About establishment of the document forms applied by tax authorities and their officials when ensuring execution of the tax liability, payment of penalty fee, tax collection, charges (duties), penalty fee, other obligatory payments, control of calculation and (or) payment of which is assigned to tax authorities, control of compliance with law, and notifications on holding actions for identification of property of the payer (other obliged person), and also his debtors" (The national register of legal acts of the Republic of Belarus, 2011, No. 16, 8/23250; National legal Internet portal of the Republic of Belarus, 02.07. 2016, 8/31070) following amendments:

1.1. in Item 1:

add Item with subitem 1.1-1 of the following content:

"1.1-1. resolutions on suspension of account transactions, to e-wallets of the taxpayer, charges (duties) (other obliged person) in bank and (or) the non-bank credit and financial organization on the amount of the unexecuted tax liability and (or) the unpaid penalty fee revealed as a result of check of tax authority according to appendix 1-1 to this resolution;";

add Item with subitem 1.2-1 of the following content:

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