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

of April 29, 2016 No. 16

About some questions of calculation of taxes, charges (duties), penalty fee, penalties in connection with denomination of official monetary unit of the Republic of Belarus and about modification and amendments in some Resolutions of the Ministry of Taxes and Tax Collection of the Republic of Belarus

Based on subitem 5.6 of Item 5 and subitem 6.20-1 of Item 6 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. Ceased to be valid according to the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of 12.12.2024 No. 37

2. Make changes and additions to the following resolutions of the Ministry of Taxes and Tax Collection of the Republic of Belarus:

2.1. in Item 1 of the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of February 18, 2003 No. 13 "About rounding of the amounts of taxes, charges (duties), penalty fee, penalties and other obligatory payments" (The national register of legal acts of the Republic of Belarus, 2003, No. 27, 8/9163; National legal Internet portal of the Republic of Belarus, 24.04. 2013, 8/27427; 27.06. 2015, 8/30027):

state subitem 1.1 in the following edition:

"1.1. tax payment, charges (duties), penalty fee, penalties and other obligatory payments, control of calculation and (or) payment of which is assigned to tax authorities (further, unless otherwise specified, - taxes, charges (duties), penalty fee and penalties), cash is performed by payers with rounding of the amounts to the whole kopek in the following procedure:

if fractional part of kopek constitutes less 0, the 5th kopeks, then the amount decreases to the whole kopek;

if fractional part of kopek constitutes 0, the 5th kopeks and more, then the amount increases to the whole kopek;";

in subitem 1.2 of the word "including being" shall be replaced with words "except for being";

exclude subitem 1.4;

2.2. Ceased to be valid according to the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of 13.07.2017 No. 9

2.3. Ceased to be valid according to the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of 03.01.2019 No. 2

2.4. ceased to be valid according to the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of 23.03.2018 No. 8.

3. This resolution becomes effective since  July 1, 2016.

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