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The document ceased to be valid since  January 1, 2018 according to the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of November 30, 2017 No. 24

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.

Minister

S.E.Nalivayko

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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