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

of November 30, 2016 No. 29

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

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, including on types performed by tax authorities and results of cameral control" 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 operational control actions" 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 of "Data on reclamation of declarations on the income and property at separate categories of citizens" according to appendix 8;

1.2.8. 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 9;

1.2.9. 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 10;

1.2.10. the report "About results of work of inspection of the Ministry of Taxes and Tax Collection on control of compliance with law by physical persons" according to appendix 11;

1.2.11. the report "Information on results of examination on separate activities" according to appendix 12.

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. Recognize invalid:

the 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" (The national legal Internet portal of the Republic of Belarus, 23.01. 2016, 8/30444);

the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of November 30, 2015 No. 27 "About some questions of submission of the departmental reporting and analytical information" (The national legal Internet portal of the Republic of Belarus, 16.01. 2016, 8/30445);

subitems 1.2 and 1.3 of Item 1, Item 2 of the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of May 23, 2016 No. 19 "About introduction of amendments to resolutions of the Ministry of Taxes and Tax Collection of the Republic of Belarus" (The national legal Internet portal of the Republic of Belarus, 28.05.2016, 8/30935);

the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of October 28, 2016 No. 28 "About modification and amendments in resolutions of the Ministry of Taxes and Tax Collection of the Republic of Belarus" (The national legal Internet portal of the Republic of Belarus, 07.12. 2016, 8/31476).

4. This resolution becomes effective since January 1, 2017.

Appendix 1

to the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of November 30, 2016 No. 29

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, including on types performed by tax authorities and results of cameral control".

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 operational control actions".

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

8. 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".

9. 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)".

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

11. 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, 2016 No. 29

DEPARTMENTAL REPORTING

 

IT IS REPRESENTED IN ELECTRONIC FORM

The report on results of work of inspection of the Ministry of Taxes and Tax Collection * on control of compliance with law, including by types performed by tax authorities and results of cameral control

for ________________ 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	Part 1 – monthly, no later than the 7th following for reporting Part 2 – quarterly, no later than the 7th following reporting quarter		Part 1 – monthly Part 2 – quarter
Inspections of the Ministry of Taxes and Tax Collection * on areas and Minsk	MINISTRY OF TAXES AND TAX COLLECTION *	Part 1 – monthly, no later than the 9th following for reporting Part 2 – quarterly, no later than the 9th following reporting quarter

 

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.

 

Part 1. Results of work of inspection of the Ministry of Taxes and Tax Collection * on control of compliance with law by types performed by tax authorities

Types: checks, 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. Checks of payers, decisions (resolutions) on which are passed by tax authorities (without being in process of liquidation (the activities termination) at the time of purpose of check) , – ALL (163 + 115 + 160), including (75a + 75b + 75c):	175
1.1. cameral	75a
1.2. planned	75b
1.3. unplanned, including (75d + 75e + 75f):	75c
1.3.1. exit	75d
1.3.2. passers	75e
1.3.3. thematic operational	75f
2. organizations, including (63a + 63b + 63c):	163
2.1. cameral	63a
2.2. planned	63b
2.3. unplanned, including (63d + 63e + 63f):	63c
2.3.1. exit	63d
2.3.2. passers	63e
2.3.3. thematic operational	63f
2.4. For information only: the inspections which are carried out according to article 301 of the Tax Code of the Republic of Belarus	16A
2.5. For information only: subjects of small and medium business	165
3. individual entrepreneurs, including (15a + 15b + 15c):	115
3.1. cameral	15a
3.2. planned	15b
3.3. unplanned, including (15d + 15e + 15f):	15c
3.3.1. exit	15d
3.3.2. passers	15e
3.3.3. thematic operational	15f
3.4. For information only: individual entrepreneurs are payers of the single tax from individual entrepreneurs and other physical persons	116
4. physical persons, including (60a + 60b + 60c):	160
4.1. cameral	60a
4.2. planned	60b
4.3. unplanned, including (60d + 60f):	60c
4.3.1. exit	60d
4.3.2. thematic operational	60f
4.4. For information only: officials of legal entities	14B	X	X	X	X		X			X
4.5. For information only: the physical persons involved according to employment and (or) civil contracts	14B	X	X	X	X		X			X
5. Besides, the foreign legal entities performing activities in the territory of the Republic of Belarus through permanent mission without registration in tax authorities	164
6. Besides, the subjects of managing which are at the time of purpose of check in process of liquidation (the activities termination), decisions (resolutions) on which are passed by tax authorities (181 + 182 + 183), including (80a + 80b + 80c):	180
6.1. cameral	80a
6.2. planned	80b
6.3. unplanned, including (80d + 80e + 80f):	80c
6.3.1. exit	80d
6.3.2. passers	80e
6.3.3. thematic operational	80f
7. organizations, including (81a + 81b + 81c):	181
7.1. cameral	81a
7.2. planned	81b
7.3. unplanned, including (81d + 81e + 81f):	81c
7.3.1. exit	81d
7.3.2. passers	81e
7.3.3. thematic operational	81f
8. individual entrepreneurs, including (82a + 82b + 82c):	182
8.1. cameral	82a
8.2. planned	82b
8.3. unplanned, including (82d + 82e + 82f):	82c
8.3.1. exit	82d
8.3.2. passers	82e
8.3.3. thematic operational	82f
9. officials of legal entities and physical persons involved according to employment and (or) civil contracts	183	X	X	X	X		X			X
10. Checks of payers, decisions (resolutions) on which are passed by courts – VSEGO, including (25b + 25c):	205						X			X
10.1. planned	25b						X			X
10.2. unplanned, including (25d + 25f):	25c						X			X
10.2.1. exit	25d						X			X
10.2.2. thematic operational	25f						X			X
11. organizations, including (21b + 21c):	201						X			X
11.1. planned	21b						X			X
11.2. unplanned, including (21d + 21f):	21c						X			X
11.2.1. exit	21d						X			X
11.2.2. thematic operational	21f						X			X
12. individual entrepreneurs, including (22b + 22c):	202						X			X
12.1. planned	22b						X			X
12.2. unplanned, including (22d + 22f):	22c						X			X
12.2.1. exit	22d						X			X
12.2.2. thematic operational	22f						X			X
13. from them, the subjects of managing which are in process of liquidation (the activities termination) which decisions (resolutions) on checks are passed by courts, including (26b + 26c):	206						X			X
13.1. planned	26b						X			X
13.2. unplanned, including (26d + 26f):	26c						X			X
13.2.1. exit	26d						X			X
13.2.2. thematic operational	26f						X			X
14. organizations, including (27b + 27c):	207						X			X
14.1. planned	27b						X			X
14.2. unplanned, including (27d + 27f):	27c						X			X
14.2.1. exit	27d						X			X
14.2.2. thematic operational	27f						X			X

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