of December 6, 2016 No. 31
About modification and amendments in the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of December 24, 2014 No. 42
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" 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. Bring in the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of December 24, 2014 No. 42 "About some questions connected with calculation and tax payment, charges (duties), other payments, control of calculation and which payment perform tax authorities" (The national legal Internet portal of the Republic of Belarus, 13.02. 2015, 8/29515; 24:06. 2015, 8/30006; 09:07. 2015, 8/30048; 31.12. 2015, 8/30507; 03:02. 2016, 8/30614; 10:02. 2016, 8/30585; 03:05. 2016, 8/30880; 23:06. 2016, 8/30992) following changes and amendments:
1.1. in appendix 1 to this resolution:
line item
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"In the denominated monetary units of the Republic of Belarus" |
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exclude;
in part I "Calculation of tax amount on value added (further – the VAT) in case of sales of goods (works, services), property rights":
in the Section I "TAX BASE":
add line 3 with words ", including:";
after line 3 to add the Section with lines 3.1 and 3.2 of the following content:
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"3.1. in case of realization of the crop production products made in the territory of the Republic of Belarus (except for floriculture, cultivation of ornamental plants), wild-growing berries, nuts and other fruits, mushrooms, other wild-growing products, beekeeping, livestock production (except for furs productions) and fish breeding |
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10/110 |
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3.2. in case of realization of food products and goods for children according to the list approved by the President of the Republic of Belarus |
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10/110"; |
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in the Section III "TAX AMOUNT":
state line 18.1 in the following edition:
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"18.1. including to return for the accounting period of difference between the amount of the tax deductions and total amount of the VAT estimated on realization of objects |
x |
x"; |
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after line 18.1 to add the Section with lines 19 and 19.1 of the following content:
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"19. From line 18 to surcharge (reduction) according to the inspection statement |
x |
x |
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19.1. including to return according to the inspection statement of difference between the amount of the tax deductions and total amount of the VAT estimated on realization of objects |
x |
x"; |
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in the Section IV "Other data":
after line 2.1.1 to add the Section in the line 2.2 following of content:
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"2.2. including the VAT amounts paid in case of commodity importation, which are deductible in that accounting period of the current tax period in which 90 calendar days from the date of their release according to the declared customs procedure will expire"; |
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in line 11 of the word "current tax" to replace with the word of "reporting";
after line 11 to add the Section in the lines 11.1–11.3 following of content:
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"11.1. deductible in the next accounting periods in full equal shares (on 1/12 or on 1/4) of VAT amount on the created, acquired (imported) fixed assets, intangible assets |
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11.2. the VAT amounts paid in case of commodity importation, which are deductible in the next accounting periods, in which will expire 60 (90 – on the goods imported till |
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11.3. VAT amounts on other objects (line 11 – line 11.1 – line 11.2)"; |
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after line 13 to add the Section with lines of the following content:
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"14. The turnovers which are not recognized by the taxation object of the VAT: |
x |
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14.1. according to subitem 2.5.1 of Item 2 of article 93 of the Tax Code of the Republic of Belarus |
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14.2. according to the paragraph the second parts one of subitem 2.5.3 of Item 2 of article 93 of the Tax Code of the Republic of Belarus |
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14.3. according to the paragraph third parts one of subitem 2.5.3 of Item 2 of article 93 of the Tax Code of the Republic of Belarus |
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14.4. according to subitem 2.7 of Item 2 of article 93 of the Tax Code of the Republic of Belarus |
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14.5. according to subitem 2.30 of Item 2 of article 93 of the Tax Code of the Republic of Belarus |
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14.6. according to subitem 2.31 of Item 2 of article 93 of the Tax Code of the Republic of Belarus |
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14.7. according to subitem 2.32 of Item 2 of article 93 of the Tax Code of the Republic of Belarus"; |
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the Section V "Data on understating (overestimate) of tax amount to state to the subject payment (return) according to the tax declaration (calculation) in which incompleteness of data or error are found" in the following edition:
"Section V. Data on understating (overestimate) of tax amount, to the subject payment (return) according to the tax declaration (calculation) in which incompleteness of data or error are found
(rub)
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The accounting period 2, for which the incompleteness of data or errors which led to understating (overestimate) of tax amount for this period are found |
Is subject to payment (return) for the corresponding accounting period for which are found incompleteness of data or error (+, –) |
The accounting period 2, for which the incompleteness of data or errors which led to understating (overestimate) of tax amount for this period are found |
Is subject to payment (return) for the corresponding accounting period for which are found incompleteness of data or error (+, –) | ||
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VAT amount |
difference amount between the amount of the tax deductions and total amount of the VAT estimated on realization of objects |
VAT amount |
difference amount between the amount of the tax deductions and total amount of the VAT estimated on realization of objects | ||
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January |
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July |
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February |
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Augustus |
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Mart |
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September |
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April |
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October |
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Mai |
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November |
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June |
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December |
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TOTAL in year, including: |
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it is estimated according to subitem 1.11 of Item 1 of the Presidential decree of the Republic of Belarus of |
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it is estimated according to Item 5 of article 70 of the Tax Code of the Republic of Belarus"; |
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Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
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The document ceased to be valid since February 16, 2019 according to the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of January 3, 2019 No. 2