Law of the Republic of Belarus

Law of the Republic of Belarus

No. 174-Z of January 4, 2003

[Amended as of December 31, 2014]

 

On Declaring Incomes and Property by Natural Persons

 

Adopted by the House of Representatives on November 4, 2002

Approved by the Council of the Republic on December 20, 2002

 

This Law defines the legal and organizational bases for the declaring of income and property by natural persons and is aimed at protecting economic interests of the state, implementation of state policies in the field of fighting corruption, prevention, detection and suppression of corruption offenses.

 

Article 1. Basic Terms Applied in this Law and Their Definitions

For the purposes of this Law the following basic terms and their definitions are applied:

close relatives - parents, children, adoptive parents, adopted children, brothers and sisters, grandfather, grandmother, grandchildren;

state organization – a unitary enterprise, institution, state association, the property of which is in state ownership (ownership of the Republic of Belarus or its administrative territorial units) and allocated to them on the right of economic management or operative administration;

income – any monetary funds, including loans, as well as other property received by natural persons from citizens of the Republic of Belarus, foreign citizens, stateless persons and organizations;

persons residing jointly and having a common household – persons who reside in the same dwelling and have a common household combining and spending, in whole or in part, their monetary funds and other property;

object of uncompleted construction – a capital structure (building, construction) and other property, the construction of which is permitted in accordance with acts of legislation of the Republic of Belarus, but not completed (the construction of which is continuing, suspended, terminated or prepared for preservation) or construction of which is completed, but those objects are not registered in the order established by the acts of legislation of the Republic of Belarus;

expenses – any monetary funds and other property of natural persons directed by them for acquiring property and used for other purposes;

natural persons – citizens of the Republic of Belarus, as well as foreign citizens and stateless persons, who have received, in the order established by acts of legislation of the Republic of Belarus, permission for permanent residence in the Republic of Belarus.

 

Article 2. Legislation of the Republic of Belarus on Declaring Income and Property

Legislation of the Republic of Belarus on declaring income and property is based on the Constitution of the Republic of Belarus and consists of this Law, normative legal acts of the President of the Republic of Belarus and other acts of legislation of the Republic of Belarus.

If a treaty of the Republic of Belarus establishes other rules than those stipulated in this Law, the rules of the treaty are applied.

 

Article 3. Scope of Action of this Law

This Law regulates relations arising when natural persons declare incomes and property, as well as when control in the field of declaring income and property is exercised.

The Law shall not apply to relations arising at:

declaring incomes and property of persons nominated as candidates for the President of the Republic of Belarus, their close relatives, spouse and his/her parents;

declaring incomes and property of persons nominated as candidates for deputy of the House of Representatives and members of the National Assembly of the Republic of Belarus, for deputies of regional and the Minsk City, district, city (region-subordinated cities) Council of Deputies;

declaring incomes during the registration with bodies of state employment service as unemployed;

submission of a tax declaration (calculation) for personal income tax from natural persons.

 

Article 4. Persons Obliged to Declare

Natural persons are obliged to declare in cases provided by this Law and other legislative acts of the Republic of Belarus.

The following persons not being citizens of the Republic of Belarus are exempted from the obligation to submit declarations on incomes and property:

heads, as well as diplomatic personnel, of diplomatic missions of foreign states;

heads, as well as consular officials, of consular institutions of foreign states;

heads, as well as officials, of representative offices of international organizations in the Republic of Belarus;

administrative and technical personnel of diplomatic missions of foreign states, consular institutions of foreign states, representatives of international organizations in the Republic of Belarus;

operational personnel of diplomatic missions of foreign states, consular institutions of foreign states, representatives of international organizations in the Republic of Belarus;

other persons, whose incomes and property are not subject to declaring in accordance with treaties of the Republic of Belarus.

 

Article 5. Incomes Subject to Mandatory Declaring

Incomes of natural persons, received during a calendar year from sources in the Republic of Belarus, as well as from sources outside of the Republic of Belarus are subject to mandatory declaring in cases and the order established by this Law  .

In the case specified in part 4 of Article 12 of this Law, incomes received by natural persons for another period are subjects to declaring.

The declaration on incomes and property shall also specify loans received for the period preceding the period for which the declaration on incomes and property is submitted and not returned on the date of submission of the declaration. Such incomes are indicated in the amount of received loans.

If the declaration on incomes and property was submitted previously to the state body (organization), including the tax body, the official, then upon the submission of the declaration on incomes and property to the same state body (organization), including the tax body, the same official, the data on incomes specified in the previous declaration may be omitted.

Incomes specified in part 1 of this Article is subject to mandatory declaring regardless of whether it is subject to taxation or exempted from taxation in accordance with acts of legislation of the Republic of Belarus.

Legislative acts of the Republic of Belarus may establish cases when incomes of natural persons are not subject to mandatory declaring.

 

Article 6. Property Subject to Mandatory Declaring and the Determination of its Value

The following objects being in the ownership of natural persons at the moment of submission of the declaration are subject to mandatory declaring in the order established by the Law:

land plots, capital structures (buildings, constructions), isolated premises, including residential houses, residential premises (apartments, rooms), dachas, garden houses, garages;

vehicles (with the exception of mopeds and similar motor vehicles, bicycles, cartages), self-propelled vehicles, sea vessels, inland-waterway vessels and mixed (river-sea) sailing (with the exception of small size vessels), aircraft;

pieces of art, precious metals and precious stones, articles of them the value of which exceeds one thousand base units or the total value of which exceeds two thousand base units;

construction materials the total value of which exceeds two thousand base units;

stakes in the statutory funds (shares) of economic partnerships and companies, units in the property of industrial and consumer cooperatives, objects of unfinished construction and their parts, enterprises as property complexes in the amount exceeding fifteen thousand base units;

other property the value of one unit of which exceeds two thousand base units;

shares in the ownership of the property specified in indents 2 and 3 of this part;

shares in the ownership of the property specified in indents 4-7 of this part, if their value exceeds the limits established by relevant indents of this part.

 Property specified in indents 2, 3 and 8 of part 1 of this Article is subject for declaring regardless of its value.

 Property specified in indents 4-7 and 9 of part 1 of this Article is subject to declaring in cases when its value on the date of the submission  of the declaration on incomes and property exceeds the limits established by relevant indents of this Article .

The value of property specified in indents 4-7 and 9 of part 1 of this Article, to establish the need for declaring, is defined in the order established by the Council of Ministers of the Republic of Belarus.

The value of the property being declared is specified by the natural person in the declaration on incomes and property at the price of its acquisition. If the property is received by the natural person gratuitously, inherited or on transactions not involving settlements, the value of such property is not specified in the declaration.

 In determining the value of the property declared, the provisions of legislation of the Republic of Belarus on valuation activities are not applied unless otherwise established by the President of the Republic of Belarus.

Monetary funds being in the ownership of natural persons, including those placed by natural persons in accounts and/or in deposits in banks of the Republic of Belarus (including interest thereon), their return, as well as transfer from accounts (deposits) in banks of other states to banks of the Republic of Belarus, bonds, bills of exchange (promissory notes) and other securities being in the ownership of natural persons, with the exception of securities specified in indent 6 of part 1 of this Article, are not subject to declaring.

If the composition of the previously declared property has not changed, this shall be reported in all subsequent declarations on incomes and property submitted at the request of the same tax body or in the same state body (organization), to the same official, without declaring that property.

 

Article 7. Declaring Incomes and Property of Minors, and also of Persons Restricted in Capacity by the Court and Recognized Incapable by the Court

Declaring incomes and property of:

minors under the age of fourteen years is carried out by their legal representatives (parents, adoptive parents or guardians);

minors under the age of fourteen to eighteen years, with the exception of persons who have acquired full active capacity as the result of emancipation or marriage, is carried out by such persons with a written consent of their legal representatives (parents, adoptive parents or tutors);

persons recognized restricted in capacity by the court is carried out by such persons with the consent of their tutors;

persons recognized incapable by the court is carried out by their guardians.

 

Article 8. Declaring Incomes and Property when Entering the Service

Unless otherwise established by the President of the Republic of Belarus, the declaration on incomes and property to the corresponding state body (organization) must be submitted by persons entering state service, as well as military service under contract, service in bodies and divisions on emergency situations, bodies of internal affairs, Investigation Committee of the Republic of Belarus, State Committee of Forensic Examinations of the Republic of Belarus, and bodies of financial investigations of the Committee of State Control of the Republic of Belarus.

 

Article 9. Declaring Income and Property when Being Nominated to Certain Positions

Unless otherwise established by the President of the Republic of Belarus, declarations on incomes and property must be submitted to the corresponding state body (organization) by:

persons being nominated to positions of heads of state organizations;

persons being nominated to positions of heads of non-state agricultural organizations if contracts, in accordance with acts of legislation of the Republic of Belarus, shall be concluded with them by local executive and administrative bodies;

state servants when taking another public office;

military servicemen, when being nominated to military positions of deputies of the heads of state bodies which involve military service; heads and deputies of the heads of subdivisions of the central apparatus of the state bodies which involve military service and their subordinate bodies, main directorate of the commander of internal troops of the Ministry of Internal Affairs of the Republic of Belarus, as well as to positions of chefs of military units, large units, heads of bodies of military administration and organizations of the Armed Forces of the Republic of Belarus, other troops and military formations of the Republic of Belarus and their deputies;

employees of bodies and subdivisions for emergency situations when being nominated to the positions of the heads and deputies of heads of subdivisions of the central apparatus of the Ministry of Emergency Situations of the Republic of Belarus, heads and deputies of the heads of territorial bodies of the Ministry of Emergency Situations of the Republic of Belarus, emergency subdivisions with the rights of the legal person, as well as to positions of senior, middle and junior officers of the bodies exercising state fire supervision and state supervision and control in the field of protection of the population and territories from emergency situations;

employees of bodies of internal affairs when being nominated to positions of heads and deputies of the heads of subdivisions of the central apparatus of the Ministry of Internal Affairs of the Republic of Belarus, heads and deputies of the heads of territorial bodies of the internal affairs, their subdivisions, as well as to positions of senior, middle and junior officers of the territorial bodies of internal affairs;

employees of bodies of financial investigations of the Committee of State Control of the Republic of Belarus when being nominated to other positions in bodies of financial investigations of the Committee of State Control of the Republic of Belarus;

employees of the Investigative Committee of the Republic of Belarus when being nominated to positions of heads and deputies heads of subdivisions of the central apparatus of the Investigative Committee of the Republic of Belarus, heads and deputies heads of directorates of the Investigative Committee of the Republic of Belarus for regions and the city of Minsk, heads of district (interdistrict), city, city-district sections of the Investigative Committee of the Republic of Belarus;

employees of the State Committee of Forensic Examinations of the Republic of Belarus, when being nominated to positions of heads and deputies heads of subdivisions of the central apparatus of the State Committee of Forensic Examinations of the Republic of Belarus, heads and deputies heads of directorates of the State Committee of Forensic Examinations of the Republic of Belarus for regions and the city of Minsk, heads of district (interdistrict), city, district-in-the-city-of-Minsk sections of the State Committee of Forensic Examinations of the Republic of Belarus.

 

Article 10. Annual Declaring of Incomes and Property

The annual declaring of incomes and property of state servants, their spouses and full-age close relatives residing jointly with them and having a common household is carried out in the order established by this Law, taking in account particulars stipulated in the Law of the Republic of Belarus of June 14, 2003 "On State Service in the Republic of Belarus".

The annual declaring of incomes and property of persons whose positions are included in the personnel register of the Head of State of the Republic of Belarus and who are not state servants, their spouses and full-age close relatives residing jointly with them and having a common household is carried out in the order established by this Law, taking in account the particulars stipulated by the Law of the Republic of Belarus "On the State Service in the Republic of Belarus" for persons nominated to state positions included in the personnel register of the Head of State of the Republic of Belarus.

The heads of state organizations, with the exception of those mentioned in parts one and two of this Article, their spouses and full-age close relatives residing jointly with them and having a common household are obliged to present annually declarations on incomes and property to the heads of state bodies, other state organizations which have nominated them to the positions.

The heads of non-state agricultural organizations, if they, according to acts of legislation of the Republic of Belarus, are obliged to conclude contracts with local executive and administrative bodies, their spouses and full-age close relatives residing jointly with them and having a common household are obliged to present annually, declarations on incomes and property to the chairpersons of respective city of district executive committees.

Servicemen of bodies of the border service occupying military positions in the State Border Committee of the Republic of Belarus, as well as servicemen occupying military positions of heads and deputies of the heads of subdivisions of the central apparatus of state bodies which involve military service, and their subordinate bodies, the main directorate of the commander of the internal troops of the Ministry of Internal Affairs of the Republic of Belarus, Security Service of the President of the Republic of Belarus (with the exception of persons nominated to highest state positions included in the personnel register of the Head of State of the Republic of Belarus), their spouses and full-age close relatives residing jointly with them and having a common household are obliged to present annually declarations on incomes and property to the heads of state bodies which involve military service, and their subordinate bodies, to the deputy of the Minister of Internal Affairs of the Republic of Belarus – commander of internal troops, the head of the Security Service of the President of the Republic of Belarus.

Servicemen occupying the military office of commanders of military units, large units, heads of bodies of military administration and organizations of the Armed Forces of the Republic of Belarus, other troops and military formations of the Republic of Belarus and their deputies (with the exception of persons nominated to highest state positions of the Republic of Belarus, other state positions included in the personnel register of the Head of State of the Republic of Belarus), their spouses and full-age close relatives residing jointly with them and having a common household are obliged to present annually declarations on incomes and property to their commanding officers (heads).

Servicemen of the bodies of border service performing military service under contract as officers and warrant officers (with the exception of servicemen specified in parts 5 and 6 of this Article and persons nominated to the highest state positions of the Republic of Belarus, other state positions included in personnel register of the Head of State of the Republic of Belarus), their spouses and full-age close relatives residing jointly with them and having a common household are obliged to present annually, declarations on incomes and property to the commanding office of the military unit of bodies of border service.

Employees of bodies and subdivisions for emergency situations occupying positions of heads and deputies of the heads of subdivisions of the central apparatus of the Ministry of Emergency Situations of the Republic of Belarus, heads and deputies of the heads of territorial bodies of the Ministry of Emergency Situations of the Republic of Belarus, the emergency subdivisions with the rights of the legal person, as well as positions of senior, middle and junior officers of the bodies exercising state fire supervision and state supervision and control in the field of protection of the population and territories from emergency situations (with the exception of persons nominated to the highest state positions of the Republic of Belarus, other state positions included to the personnel register of the Head of State of the Republic of Belarus), their spouses and full-age close relatives residing jointly with them and having a common household are obliged to present annually, declarations on incomes and property respectively to the head of the body or the subdivision for emergency situations.

Employees of bodies of internal affairs occupying positions of senior, middle and junior officers of the bodies of internal affairs (with the exception of persons nominated to the highest state positions of the Republic of Belarus, other state positions included in the personnel register of the Head of State of the Republic of Belarus), their spouses and full-age close relatives residing jointly with them and having a common household are obliged to present annually, declarations on incomes and property to the head of the respective body of internal affairs.

Employees of bodies of financial investigations of the Committee of State Control of the Republic of Belarus (with the exception of persons nominated to the highest state positions of the Republic of Belarus, other state positions included in the personnel register of the Head of State of the Republic of Belarus), their spouses and full-age close relatives residing jointly with them and having a common household are obliged to present annually, declarations on incomes and property in the order established by the President of the Republic of Belarus.

Employees of the Investigation Committee of the Republic of Belarus (with the exception of persons nominated to the highest state positions of the Republic of Belarus, other state positions included to the personnel register of the Head of State of the Republic of Belarus), their spouses and full-age close relatives jointly residing with them and having a common household are obliged to present annually declarations on incomes and property to the Chairman of the Investigation Committee of the Republic of Belarus or another superior officer according to the competence determined by the Chairman of the Investigation Committee of the Republic of Belarus.

Employees of the State Committee of Forensic Examinations of the Republic of Belarus (with the exception of persons nominated to the highest state positions of the Republic of Belarus, other state positions included to the personnel register of the Head of State of the Republic of Belarus), their spouses and full-age close relatives jointly residing with them and having a common household are obliged to present annually declarations on incomes and property to the Chairman of the State Committee of Forensic Examinations of the Republic of Belarus or another superior officer according to the competence determined by the Chairman of the State Committee of Forensic Examinations of the Republic of Belarus.

Declarations on incomes and property are to be presented annually by 1 March.

In the case of non-presentation of the declaration on incomes and property (untimely presentation, refusal to present) by the spouses and/or full-age close relatives residing jointly and having a common household with the person obliged to present annually the declaration on incomes and property, this person shall report in writing about the non-presentation of the declaration on incomes and property by his/her spouse and/or full-age close relatives with indication of grounds for the non-presentation. In this case, persons to whom the declarations on incomes and property are annually presented, decide whether to demand declarations on incomes and property of the spouses and/or full-age close relatives residing jointly and having a common household with the person who is obliged to present annually the declaration on incomes and property through the tax bodies, and send the corresponding request.

The natural person whose spouse (wife) and full-age close relatives are obliged in accordance with this Article to present annually the declarations on incomes and property, independently determines from among those persons who reside jointly with him and have a common household.

When necessary, upon a motivated request of persons who present annually the declaration on incomes and property, the tax bodies can demand the declarations of incomes and property from full-age close relatives of the persons obliged in accordance with this Article to present declarations on incomes and property who do not reside jointly with them and/or have a common household, but not more often than once a year.

The tax body directs declarations on incomes and property, presented upon its demand, to persons who took the decision on the recovery of declarations on incomes and property and directed a request on the recovery of those declarations.

 

Article 11. Declaring Incomes and Property when Forming Data on Candidates for Positions Included in the Personnel Register of the Head of State of the Republic of Belarus

The candidates for positions included in the personnel register of the Head of state of the Republic of Belarus, their spouses and full-age close relatives residing jointly with them and having a common household are obliged to present declarations on incomes and property to the state bodies that form data about such candidates.

 

Article 12. Declaring Incomes and Property at the Request of Tax Bodies

Declaring incomes and property may be carried out via submitting declarations on incomes and property by natural persons at a written request of tax bodies, including those presented on the basis of a written request of bodies of the Committee of State Control of the Republic of Belarus, bodies of internal affairs, bodies of state securities or prosecutor’s office.

A written request to submit the declaration on incomes and property are entitled to present on behalf of the tax bodies the Minister on Taxes and Dues of the Republic of Belarus and its deputies, heads of the territorial tax bodies and their deputies.

 A written request to the tax body on the recovery of the declaration on incomes and property may be submitted on behalf of:

 bodies of the Committee of State Control of the Republic of Belarus – the Chairperson of the Committee of State Control of the Republic of Belarus and his deputies, heads of main directorates of the Committee of State Control of the Republic of Belarus and their deputies, chairpersons of regional committees of state control and their deputies, heads of bodies of financial investigations and their deputies, chairpersons of inter-district committees of state control and persons substituting them;

bodies of internal affairs – the Minister of Internal Affairs of the Republic of Belarus and its deputies, heads of main directorates of the Ministry of Internal Affairs of the Republic of Belarus and their deputies, heads of the territorial bodies of the internal affairs and their deputies;

bodies of state security – heads of bodies of state security and their deputies, heads of main directorates of bodies of state security and their deputies;

bodies of the prosecutor’s office – the General Prosecutor of the Republic of Belarus and his deputies, prosecutors of regions, the city of Minsk, districts, districts in cities, cities, prosecutors equated to them and their deputies, heads of directorates of the General Prosecutor’s Office of the Republic of Belarus.

Tax bodies are entitled to demand the submission of the declaration on incomes and property for the full calendar year or several calendar years but not more than 10 full calendar years preceding the year in which a written request is sent.

A written request for the submission of the declaration on incomes and property is made in duplicate. The first copy of the written request is presented to the natural person personally upon signature or sent by registered mail with return receipt. The second copy of the written request is filed with the tax body that demanded a declaration on incomes and property.

The declaration on incomes and property is submitted within the term specified in the written request, which may not be less than 10 working days unless otherwise established by legislative acts of the Republic of Belarus or normative legal acts of the Council of Ministers of the Republic of Belarus.

In the case of impossibility to submit the declaration on incomes and property within the specified term, the natural person is obliged, not later than three calendar days before the specified term in the written request, to submit to the tax body that has requested the declaration a statement specifying the reasons for non-presentation of the declaration. The statement shall also specify the term for submission of the declaration on incomes and property (determined by a calendar date).

The official of the tax body that has requested the declaration on incomes and property shall notify the natural person in writing of an extension of the term for submitting the declaration or make a mark on such extension on both copies of the written request. In that event the term for submitting the declaration on incomes and property may be extended for not more than three months from the date of receipt by the natural person of the written request for its submission.

The declaration on incomes and property may be submitted by a natural person personally through his authorized representative or by mail. If the declaration on incomes and property is sent by mail, the date it is postmarked is day of its submission.

 

Article 13. Form for the Declaration on Incomes and Property and the Procedure for Its Completion

The declaration on incomes and property is submitted according to the form established by the Council of Ministers of the Republic of Belarus, with the exception of cases specified by part 2 of this Article.

Candidates for positions included in the personnel register of the Head of State of the Republic of Belarus, as well as persons occupying positions included in the personnel register of the Head of State of the Republic of Belarus, their spouses and full-age close relatives residing jointly with them and having a common household are obliged to present declarations on incomes and property according to the form established by the President of the Republic of Belarus.

Expenses on issuing the blank forms necessary for declaring incomes and property are made at the expense of the funds of the republican budget. Blank forms of declarations on incomes and property are issued by the state body (organization) to which the declaration on incomes and property is submitted, or by the tax body that has requested the declaration, free of charge.

 The Ministry on Taxes and Dues of the Republic of Belarus determines the procedure of completion of declarations on incomes and property, unless otherwise established by the President of the Republic of Belarus.

 

Article 14. Rights and Duties of Natural Persons when Declaring Incomes and Property

Natural persons have the right to:

receive, from the state body (organization) to which the declaration on incomes and property is submitted or from the relevant official of the tax body that has requested the declaration on incomes and property, a free consultation concerning the form and content of submitted documents and the procedure of completion of the said declaration;

representation of their interests in the state bodies (organizations), including tax bodies, personally or through their authorized representative;

receive from the organizations and individual entrepreneurs that are the source of issuance (payment) of income a statement on the amount of issued (paid) income, including the value of transferred property;

compensation of damages (harm) caused by the non-fulfillment or improper fulfillment by the officials of the state bodies (organizations), including tax bodies, of their duties established by this Law.

Natural persons are obliged to:

submit declarations on incomes and property in the order established by acts of legislation of the Republic of Belarus;

submit, upon a written request of the tax bodies, an explanatory note on sources of income within the term established by part 6 of Article 15 of this Law.

 Natural persons are prohibited to impede the officials of state bodies (organizations), including tax bodies, conducting an inspection of completeness and validity of the data indicated in the declaration on incomes and property and in the explanatory note on sources of income.

 

Article 15. Control in the Field of Declaring Incomes and Property

Tax bodies, other state bodies (organizations) to which declarations on incomes and property are submitted carry out control over compliance with the order of declaring, including the completeness and reliability of the data indicated in declarations of income and property.

Checking and storage of declarations on incomes and property submitted by candidates for positions included in the personnel register of the Head of State of the Republic of Belarus, as well as persons occupying positions included in the personnel register of the Head of State of the Republic of Belarus, their spouses and full-age close relatives residing jointly with them and having a common household are carried out in the order established by the President of the Republic of Belarus.

Checking and storage of declarations of income and property submitted in accordance with Articles 8, 9 and 10 of this Law are carried out in the order established by the Council of Ministers of the Republic of Belarus.

Checking and storage of declarations of income and property, demanded by tax bodies, are carried out in the order established by the Ministry on Taxes and Dues of the Republic of Belarus.

Tax bodies perform control over the compliance of the expenditures of the natural person with the incomes declared in the declaration on incomes and property, submitted at the demand of the tax bodies. A comparison of the amounts of expenditures with incomes of the natural person who submitted the declaration on incomes and property shall be conducted on the basis of data indicated by the person in the declaration on incomes and property, and information available in the tax body.

If the tax body, when performing control over the compliance of the expenditures of the natural person with the incomes declared in the declaration on incomes and property, submitted at the demand of the tax bodies, establishes that the expenditures of the natural person exceed his incomes specified in the declaration on incomes and property, or the obtainment of incomes is not confirmed, then that tax body directs a written request for clarification of the sources of incomes to the natural person. Clarifications shall be submitted in a written form to the tax body by the natural person within 30 calendar days after receipt of the written request.

If the natural person did not submit clarifications of sources of incomes in the cases and order provided by part 6 of this Article, or if clarifications given do not indicate the source of incomes, the incomes of the natural person calculated on the basis of the excess of expenditures over incomes are subject to taxation in accordance with legislative acts of the Republic of Belarus.

Other state bodies (organizations), carrying out control over compliance with the order of declaring in accordance with this Law shall, when identifying incomplete and/or inaccurate information in the declaration on income and property, send, within 15 calendar days from the date of the determination of such fact, a notice about it to the tax body at the residence of the natural person, as well as copies of the declaration on incomes and property and other documents, certified by the head or its deputy, confirming the established fact in order to bring such person to justice in accordance with legislative acts of the Republic of Belarus.

 

Article 16. Responsibility for Violation of the Legislation of the Republic of Belarus on Declaring Income and Property

Persons guilty of violating the legislation of the Republic of Belarus on declaring incomes and property bear liability in accordance with legislative acts of the Republic of Belarus.

 The liability for the non-presentation of declaration on incomes and property by the spouse, full-age close relative of the person obliged, in accordance with the Law and other legislative acts of the Republic of Belarus, to present the declaration on incomes and property, for their indicating incomplete and/or untrue data in the declaration, for their violating the order of presenting the declaration bear spouses and full-age close relatives of the person.

Applying measures of responsibility for violation of legislation of the Republic of Belarus on declaring income and property to the natural person does not exempt him from the obligation to submit the declaration on incomes and property.

In case if the natural person detect non complete and/or invalid data in the declaration on incomes and property submitted by him before they are detected by the state bodies (organizations), including the tax body conducting the check of completeness and validity of data indicated in the declaration, the person has the right to notify this to the relevant state body (organization), including the tax body, and submit a revised declaration. In doing so, the natural person is exempted from liability for violation of the legislation of the Republic of Belarus on declaring incomes and property.

Persons who made possible the disclosure of information on incomes and property, as well as data contained in the clarification on the sources of incomes bear responsibility in accordance with legislative acts of the Republic of Belarus.

 

President of the Republic of Belarus

А.Lukashenko

 

*unofficial translation*