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RESOLUTION OF COUNCIL OF MINISTERS OF THE REPUBLIC OF BELARUS

of July 4, 2017 No. 500

About rendering by auditors services in independent assessment of activities of legal entities (individual entrepreneurs) in case of their liquidation (the activities termination)

(as amended on 31-12-2019)

Based on part two of subitem 2.8 of Item 2 of the Decree of the President of the Republic of Belarus of January 16, 2009 No. 1 "About state registration and liquidation (the activities termination) of subjects of managing", the paragraph of the fifth Item 3 of article 5 of the Law of the Republic of Belarus of July 12, 2013 "About auditor activities" the Council of Ministers of the Republic of Belarus DECIDES: No. 56-Z

1. Approve Regulations on procedure for rendering by auditing organizations, by the auditors performing activities as individual entrepreneurs, services in independent assessment of activities of legal entities (individual entrepreneurs) in case of their liquidation (the activities termination), and also requirements to the auditing organizations, auditors performing activities as individual entrepreneurs, rendering such services it (is applied).

2. Tax, customs authorities and the Belarusian republican unitary insurance enterprise Belgosstrakh (its separate division) after receipt of audit opinion and the report by results of rendering services in independent assessment of activities of legal entities (individual entrepreneurs) in case of their liquidation (the activities termination) according to part one of subitem 3.1 of Item 3 of the Regulations on liquidation (the activities termination) of subjects of the managing approved by the Decree of the President of the Republic of Belarus of January 16, 2009 No. 1 (further – services in independent assessment), perform on the questions and (or) the periods specified in Item 5 of the Regulations on procedure for rendering by auditing organizations, the auditors performing activities as individual entrepreneurs, services in independent assessment of activities of legal entities (individual entrepreneurs) in case of their liquidation (the activities termination) and also requirements to the auditing organizations, auditors performing activities as individual entrepreneurs, rendering such services, approved by this resolution (further – the Provision) on which by auditing organization, the auditor performing activities as the individual entrepreneur (further – the auditor – the individual entrepreneur), it is performed, in the cases established by the customs legislation of the Eurasian Economic Union and also if:

Belgosstrakh (its separate division) is available for tax, customs authority or the Belarusian republican unitary insurance enterprise information which is not corresponding to the data which are in audit opinion and (or) the report by results of rendering services in independent assessment which can exert impact on execution by the checked legal entity (individual entrepreneur) of obligations to the budget, including the state trust budget funds, and on compulsory insurance from labor accidents and occupational diseases;

in audit opinion and (or) the report by results of rendering services in independent assessment the revealed violations are specified and within 30 working days from the date of submission in the procedure established by the legislation to registering body of the petition for dissolution of the legal entity (the termination of activities of the individual entrepreneur) these violations are not eliminated and corresponding changes are not made to accounting (financial) records, accounting of business activity, the accounting of the income and expenses applied in case of simplified taxation system and (or) tax declarations (calculations);

the tax authority in the period established in Provision Item 5 made decisions without conducting exit check on offsetting and (or) return of difference between the amount of the tax deductions and total amount of the value added tax estimated on sales of goods (works, services), property rights for total amount more than 3000 basic sizes proceeding from the size of the basic size established for date of submission in the procedure established by the legislation to registering body of the petition for dissolution of the legal entity (the termination of activities of the individual entrepreneur);

services in independent assessment are rendered by auditing organization, the auditor – the individual entrepreneur, not conforming to the requirements established in the Provision Item 2 part one.

3. Ceased to be valid according to the Resolution of Council of Ministers of the Republic of Belarus of 29.08.2019 No. 575

4. To republican state bodies in two-month time to bring the regulatory legal acts into accord with this resolution and to take other measures for its realization.

5. This resolution becomes effective since September 3, 2017, except for Item 4, becoming effective from the date of its official publication.

First Deputy Prime Minister of the Republic of Belarus

V. Matyushevsky

Approved by the Resolution of Council of Ministers of the Republic of Belarus of July 4, 2017 No. 500

Regulations on procedure for rendering by auditing organizations, the auditors performing activities as individual entrepreneurs, services in independent assessment of activities of legal entities (individual entrepreneurs) in case of their liquidation (the activities termination), and also requirements to the auditing organizations, auditors performing activities as individual entrepreneurs, rendering such services

 1. This Provision determines procedure for rendering by auditing organization, the auditor – the individual entrepreneur of services in independent assessment, and also requirements to rendering such services.

2. Has the right render services in independent assessment in the questions specified in part one of subitem 2.8 of Item 2 of the Decree of the President of the Republic of Belarus of January 16, 2009 to No. 1, signed the insurance contract of the civil responsibility for damnification in connection with implementation of professional activity:

the auditing organizations having in staff of, at least, one auditor with length of service at least three years;

auditors are the individual entrepreneurs performing auditor activities at least three years.

Data on the right of auditing organizations, auditors – individual entrepreneurs to render services in independent assessment of activities of legal entities (individual entrepreneurs) in case of their liquidation (the activities termination) contain in the register of auditors, auditors – individual entrepreneurs, auditing organizations and are posted on the official site of the Ministry of Finance on the global computer Internet.

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