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

of January 31, 2017 No. 2

About interaction by electronic method with the taxpayer, charges (duties)

(as amended on 28-05-2021)

Based on part one of Item 1 of Article 28, of Item 5 of article 107 of the Tax Code of the Republic of Belarus, 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, the Ministry of Taxes and Tax Collection of the Republic of Belarus DECIDES:

1. The Item is excluded according to the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of 28.05.2021 No. 24

2. Determine that:

2.1. the private office of the payer is posted on the global computer Internet on the official site of the Ministry of Taxes and Tax Collection (nalog.gov.by).

Maintaining private office of the payer is based on the principles of completeness and reliability of information transmitted through it, efficiency of its representation.

Access to private office of the payer can be provided according to the procedure, established by paragraphs second and third Item 2 of article 28 of the Tax Code of the Republic of Belarus, and in case of registration of private office of the payer through the official site - by filling of data with physical person on the official site of the Ministry of Taxes and Tax Collection;

2.2. in case of the appeal of physical person to tax authority for access to private office of the payer by means of the account and the password the account and the password are handed to it or his authorized representative under list in card of receipt of accounting record and password and (or) certificate of consent to receipt of the notice to payment of the income tax from physical persons through private office of the payer or other electronic method in form according to appendix (further - card).

The account and the password of the foreign organization rendering or which is going to render services electronically which place of realization the territory of the Republic of Belarus is recognized, to the physical persons acquiring services electronically in the Republic of Belarus and to perfrom calculations for the services rendered by it directly with the specified physical persons, go inspectorate of the Ministry of Taxes and Tax Collection for the city of Minsk on paper or in the form of the electronic document;

2.3. the notice to payment of the income tax from physical persons (further, unless otherwise specified, - the notice) goes to physical person from its consent through private office of the payer or to the address of its e-mail.

The physical person or his authorized representative informs inspectorate of the Ministry of Taxes and Tax Collection irrespective of the place of his residence, registration in case of presentation of the identity document on consent to receipt of the notice, and the authorized representative - also the document confirming it powers. Accounting of the physical persons which expressed such consent is performed in card.

3. Bring in the Instruction about procedure for representation (direction), acceptance and processing of tax declarations (calculations) for taxes, charges (duties), other obligatory payments in the budget, and also other documents in the form of the electronic document approved by the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of February 29, 2012 No. 7 (The national register of legal acts of the Republic of Belarus, 2012, No. 46, 8/25306), the following amendments:

the fifth subitem 2.1 of Item 2 to add the paragraph with the words "and international treaties";

add Item 8 with the paragraph the fourth the following content:

"through private office of the payer.";

to add Item 2 of appendix 1 to this Instruction with the words "and international treaties".

4. Recognize invalid:

the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of April 17, 2014 No. 21 "About some questions of the direction to physical persons of the notice on tax payment by electronic method" (The national legal Internet portal of the Republic of Belarus, 09.05. 2014, 8/28654);

subitem 1.4 of Item 1 of the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of March 13, 2015 No. 4 "About entering of amendments and changes into some resolutions of the Ministry of Taxes and Tax Collection of the Republic of Belarus" (The national legal Internet portal of the Republic of Belarus, 14.05. 2015, 8/29872).

5. This resolution becomes effective after its official publication.

Minister

S.E.Nalivayko

Appendix

to the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of January 31, 2017 No. 2

Form

Card of receipt of accounting record and password and (or) certificate of consent to receipt of the notice to payment of the income tax from physical persons through private office of the payer or other electronic method

Accounting number of the payer

Surname, own name, middle name (if that is available) physical person

Date of consent *

E-mail address

Date of receipt of accounting record and password **

Signature of physical person

Initials, surname of the responsible person of tax authority

 

 

 

 

 

 

 

 

______________________________

* It is filled only concerning income tax payers from physical persons.

** If the account and the password is not handed to physical person, in the graph the words "did not receive" are put down.

 

 

Approved by the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of January 31, 2017 No. 2

The instruction about procedure for maintaining private office of the payer

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