*unofficial translation*

TAX CODE OF THE REPUBLIC OF BELARUS*
(GENERAL PART)

December 19, 2002 No 166-Z

[Amended as of June 13, 2016]

Adopted by the House of Representatives on November 15, 2002

Approved by the Council of Republic on December 2, 2002

 

—————————————————————————

The General Part of the Tax Code of the Republic of Belarus has entered into force from January 1, 2004, with the exception of clauses 1 and 2 of Article 2, clause 1 of Article 3, Article 6, clauses 2 and 3 of Article 7, Articles 8 – 12, Article 20, Article 31, clause 1 of Article 34, part 1 of clause 4 of Article 43, which enter into force from the day of entry into force of the Special Part of the Tax Code of the of the Republic of Belarus – the Law of the Republic of Belarus No. 184-Z of January 4, 2003

—————————————————————————

 

*When using references to the Tax Code of the Republic of Belarus (its structural unit) in the case of making changes and/or additions in it, of its interpreting, suspending, repealing or recognizing invalid, the date of adoption of the General Part of the Tax Code of the Republic of Belarus (December 19, 2002) and the sources of the official publication of the General and Special Parts of the Tax Code of the Republic of Belarus are to be indicated.

table of contents

GENERAL PART

SECTION I. GENERAL PROVISIONS

CHAPTER 1 MAIN PROVISIONS (Articles 1 – 12)

CHAPTER 2 PAYERS OF THE TAXES, DUES (DUTIES) AND OTHER OBLIGED PERSONS (Articles 13 – 271)

CHAPTER 3 TAXATION OBJECTS (Articles 28 – 35)

SECTION II. TAX OBLIGATION

CHAPTER 4 TAX OBLIGATION AND ITS FULFILLMENT (Articles 36 – 48)

CHAPTER 41. CHANGE FOR AN ORGANIZATION AND INDIVIDUAL ENTREPRENEUR OF TIME LIMIT ESTABLISHED BY LEGISLATION FOR PAYING TAXES, DUES (DUTIES), WITH THE EXCEPTION OF TAXES, DUES (DUTIES) COLLECTED BY CUSTOMS BODIES (Articles 481486)

CHAPTER 5. MEANS OF SECURING THE FULFILLMENT OF TAX OBLIGATION AND PAYMENT OF PENALTY INTEREST (Articles 49 – 54)

CHAPTER 6. ENFORCED EXECUTION OF THE TAX OBLIGATION AND COLLECTING OF PENALTY INTEREST (Articles 55 – 59)

CHAPTER 7. OFFSET, RETURN OF TAXES, DUES (DUTIES) AND PENALTY INTEREST, AND ALSO OTHER MONETARY MEANS (Articles 60 – 61)

SECTION III. TAX RECORD-KEEPING AND TAX CONTROL

CHAPTER 8. TAX RECORD-KEEPING. TAX DECLARATION (CALCULATION) (Articles 62 – 63)

CHAPTER 9. TAX CONTROL (Articles 64 – 79)

SECTION IV. TAX AND CUSTOMS BODIES OF THE REPUBLIC OF BELARUS. APPEALING THE DECISIONS OF TAX BODIES

CHAPTER 10. TAX AND CUSTOMS BODIES OF THE REPUBLIC OF BELARUS (Articles 80 – 84)

CHAPTER 11. ORDER AND TIME LIMITS FOR APPEALING THE DECISIONS OF TAX BODIES, ACTIONS (OMISSIONS) OF THE OFFICIALS (Articles 85 – 89)

SPECIAL PART

GENERAL PART

SECTION I
GENERAL PROVISIONS

CHAPTER 1
MAIN PROVISIONS

Article 1. Relations regulated by this Code

1. This code establishes the system of taxes, dues (duties) collected for the republican and/or local budgets, general principles of taxation in the Republic of Belarus, regulates the authority relations on establishing, conducting, changing and termination of taxes, dues (duties) and relations arising at the course of fulfilment of the tax obligation, exercising the tax control, appealing the decisions of tax bodies, actions (omissions) of their officials and also establishes the rights and duties of payers, tax bodies and other participants of the relations regulated by the tax legislation.

2. Institutes, notions and terms of the civil and other branches of law used in this Code are applied in the same meanings as they are used in those branches of law, unless otherwise established by this Code.

Article 2. Main principles of taxation in the Republic of Belarus

1. Every person is obliged to pay legally established taxes, dues (duties) for which the person is considered a payer.

2. No one may be imposed the duty to pay taxes, dues (duties) as well as other fees and payments having features of taxes established by this Code and not provided by this Code or established in other order than that is determined by the Constitution of the Republic of Belarus, present Code, laws adopted in accordance with it and regulating the taxation issues acts of the President of the Republic of Belarus.

3. Taxation in the Republic of Belarus is based on recognition of universality and equality.

4. It is not allowed to establish the taxes, dues (duties) and privileges on their payment causing the damage to national security of the Republic of Belarus, its territorial unity, political and economic stability including those violating the single economic space of the Republic of Belarus, limiting the free movement of natural persons, movement of goods (works and services) or financial assets within the territory of the Republic of Belarus or creating, in violation of the Constitution of the Republic of Belarus and legislative acts adopted in accordance with it, of other obstacles for carrying out the entrepreneurial and other activity of organisations and natural persons except for the one prohibited by the legislative acts.

5. It is allowed to establish particular types of duties according to acts constituting law of the of the Eurasian Economic Union, or differentiated rates of customs duties depending on a country of origin of goods in accordance with this Code and acts constituting law of the of the Eurasian Economic Union.

6. [The clause 6 is not given as not entered into force]*

Article 3. Tax Legislation of the Republic of Belarus

1. Tax legislation of the Republic of Belarus is the system of normative legal acts adopted on the basis and in accordance with the Constitution of the Republic of Belarus that include the following:

this Code and laws adopted in accordance with it regulating the questions of taxation;

decrees, edicts and executive orders of the President f the Republic of Belarus containing the questions of taxation;

treaties of the Republic of Belarus;

resolutions of the Government of the Republic of Belarus regulating the questions of taxation and adopted on the basis and in pursuance of this Code, laws adopted in accordance with it regulating the questions of taxation and acts of the President of the Republic of Belarus;

normative legal acts of the republican bodies of state administration, bodies of local government and self-government regulating the questions of taxation and adopted in cases and limits provided by this Code and also laws adopted in accordance with them regulating the questions of taxation, acts of the President of the Republic of Belarus and resolutions of the Government of the Republic of Belarus.

Inclusion of provisions regulating the taxation issues into other acts of legislation is prohibited, unless otherwise established by this Code or by the President of the Republic of Belarus.

2. Provisions of legal acts adopted on the basis and in order to implement this Code may not contradict the provisions of this Code, as well as they may not exceed the limits of content of these provisions or the powers of the relevant body. Provisions of this clause do not cover the acts of the President of the Republic of Belarus issued in accordance with the Constitution of the Republic of Belarus.

3. In case of a discrepancy of the act of tax legislation with the Constitution of the Republic of Belarus, the Constitution is applied.

4. In case of discrepancy of a decree or edict of the President of the Republic of Belarus with this Code or other law regulating the questions of taxation, this Code or other law have the primacy only then, when the powers to enact the decree or the edict were granted by the law.

5. In case of a discrepancy of the act of tax legislation with acts of another branch of law containing the questions of taxation, the provisions of the acts of tax legislation are applied except for the cases provided by clauses 3 and 4 of this article.

6. The official interpretation of the provisions of the act of tax legislation is carried out in order established by legislation.

7. Application of the acts of tax legislation by analogy is not allowed.

In case of ambiguity or uncertainty of the prescriptions of tax legislation acts, the state bodies and officials must make decisions in favour of payers.

8. Laws of the Republic of Belarus and decisions of local Councils of deputies, which establish or abolish taxes, dues (duties), increase or decrease tax rates, establish or abolish tax privileges, change the order of calculating and paying taxes, dues (duties) are applied from the moment (day) of their entry into force and cover taxation or reporting periods on which falls respectively the day of actual realization, the day of actual receipt of profit, other similar day, unless otherwise is stipulated by laws of the Republic of Belarus or acts of the President of the Republic of Belarus. The similar order covers acts of the President of the Republic of Belarus as well.

Decrees of the President of the Republic of Belarus and laws of the Republic of Belarus, which establish responsibility for non-observance of tax legislation, do not have retroactive effect except for the cases when they alleviate or abolish responsibility of citizens. Edicts and executive orders of the President of the Republic of Belarus, decisions of local Councils of deputies, which abolish taxes, dues (duties), decrease tax rates, establish tax privileges, eliminate duties of payers (other obliged persons), improve otherwise their situation may have retroactive effect if they directly envisage it.

Article 31. Order for computation of time limits established by tax legislation

The term established by the tax legislation is determined by a calendar date or the expiration of the period of time which is estimated in years, quarters, months, weeks or days. The term may be determined also by the indication on an event which should come or occur, or on an action which should be accomplished.

The term estimated in years, expires in corresponding month and date of the last year of the term. At the same time, as a year (except for a calendar year) is considered any period of time consisting of twelve calendar months, following one by one.

The term estimated in quarters, expires in the last day of the last month of the term. And the quarter is considered equal to three months, counting out of quarters starts from the beginning of the year.

The time limit calculated in months expires in the corresponding month and date of the last month of the time limit. And a month is deemed to be a calendar month. If the ending of the time limit falls on the month which has no corresponding date, the time limit expires on the last day of this month.

The term calculated in weeks, expires in the last working day of the last week of the term. In this instance the week is considered a period of time consisting of five working days, following one by one.

In case when the last day of the time limit falls on a nonworking day, the day of the end of the time limit is considered the next following working day.

An action for the fulfilment of which the term is established, may be executed till 12 PM of the last day of the term.

Terms for fulfilling actions are determined by an exact calendar date, indication on event which should come or occur, or by a period of time. In the latter instance an action may be fulfilled during all period.

Running of the term, calculated in years, quarters, months, weeks or days, begins on the next day after the calendar date or occurrence of the event by which its beginning is determined.

Article 4. Participants of relations regulated by this Code and other acts of tax legislation

Participants of relations regulated by this code and other acts of tax legislation are the following:

organisations and natural persons recognized in accordance with this Code as payers;

organisations and natural persons recognized in accordance with this Code as tax agents;

the Ministry on Taxes and Dues of the Republic of Belarus and inspectorates of the Ministry on Taxes and Dues of the Republic of Belarus (further—the tax bodies);

the State Customs Committee of the Republic of Belarus and customs (further—the customs bodies);

republican bodies of state administration, bodies of local government and self-government and also authorized organisations and officials carrying out in established order, besides the tax and customs bodies, receipt and collection of the taxes and dues (duties);

the Committee of State Control of the Republic of Belarus and its bodies (further—the bodies of state control), the Ministry of Finance of the Republic of Belarus and local financial bodies (further—the financial bodies), other authorized bodies and organisations—at deciding the questions referred to its competence by this Code and other legislation.

Article 5. Effect of provisions of treaties of the Republic of Belarus on taxation matters

1. The Republic of Belarus recognizes the priority of generally recognized principles of international law and ensures the compliance of tax legislation therewith.

2. If the norms of treaties of the Republic of Belarus establish other rules than those provided by this Code and other legislative acts of the Republic of Belarus, the rules of the treaty are applied, unless otherwise determined by the rules of international law.

3. Norms regulating the questions of taxation and contained in treaties of the Republic of Belarus not entered into force can be applied by the Republic of Belarus temporally and in the order established by the legislation on treaties of the Republic of Belarus.

4. If this Code and/or other legislative acts provide more favourable conditions for taxation than those established by a treaty of the Republic of Belarus, with the exception of treaties of the Republic of Belarus that regulate mutual trips of citizens and the treaties within the framework of the Eurasian Economic Union, the provisions of this Code and/or other legislative acts shall be applied.

Article 6. Taxes, dues (duties)

1. A tax is an obligatory individual gratuitous payment being collected from organisations and natural persons in the form of alienation of monetary means which belong to them on the right of ownership, economic management or operative administration to the republican and/or local budgets.

2. A due (duty) is an obligatory payment to republican and/or local budgets being collected from organisations and natural persons, as a rule, in the form of one of the conditions for fulfilment in relation to them by state bodies, including local councils of deputies, executive and administrative bodies, other authorized organisations and officials, of legally significant actions including granting of certain rights or issue of special permits (licenses) or in connection with importation (exportation) of goods to/from the territory of the Republic of Belarus.

3. Payments carried out within the frameworks of relations not regulated by this Code and other acts of tax legislation as well as payments in the form of fines and other sanctions for violation of legislation are not considered taxes or dues (duties).

4. Indirect taxes are value added tax and excises, unless otherwise established by the President of the Republic of Belarus or provisions of treaties of the Republic of Belarus.

5. The tax is considered established when its payers and the following taxation elements are established:

taxation object;

tax base;

tax period;

tax rate(s);

procedure of calculation;

procedure and time limits of payment.

6. When establishing dues (duties), their payers and their elements are established in relation to these particular dues (duties).

When establishing taxes, dues (duties) levied by customs bodies, the payers and taxation elements are to be determined as applied to specific taxes, dues (duties) levied by customs bodies.

7. When establishing the tax and due (duty), tax privileges and grounds for their application may be provided.

8. Payers of taxes, dues (duties) collected to the republic's budget by customs bodies (hereinafter -- customs payments) and some elements of taxation relating to customs payments may be determined by this Code, customs legislation of the Customs Union, Law of the Republic of Belarus of 10 January 2014 "On Customs regulation in the Republic of Belarus"  and/or acts of the President of the Republic of Belarus.

Article 7. Kinds of taxes and dues (duties)

1. The republican taxes and dues (duties) and local taxes and dues are established in the Republic of Belarus.

2. Republican taxes and dues (duties) are taxes and dues (duties) established by this Code or the President of the Republic of Belarus and obligatory for payment on all territory of the Republic of Belarus.

3. Local are taxes and duties established by legal acts (decisions) of local councils of deputies in accordance with this Code and obligatory for payment on relevant territories.

Article 8. Republican taxes and dues (duties)

Republic’s taxes and dues (duties) are the following:

value added tax;

excises;

tax on profit;

tax on incomes of foreign organisations that are not carrying out activities in the Republic of Belarus through a permanent representation;

income tax from natural persons;

tax on immovable property ;

land tax;

ecological tax;

tax for the extraction (removal) of natural resources;

due for the passage of automobile vehicles of foreign states on public roads of the Republic of Belarus;

offshore due;

stamp duty;

consular duty;

state duty;

patent duties;

customs duties and customs dues;

recycling due;

due for financing state expenses.

Article 9. Local taxes and dues

Local taxes and dues are the following:

tax on dogs;

resort due;

due from purveyors.

Article 10. Special taxation regimes

1. The special tax regime is deemed to be a special procedure of the calculation and payment of taxes, dues (duties) applicable in cases and the order established by the Special Part of this Code or the President of the Republic of Belarus.

2. The special tax regime applies to payers of:

tax under the simplified system of taxation;

single tax from individual entrepreneurs and other natural persons;

single tax for producers of agricultural products;

tax on gambling business;

tax on income from carrying out lottery activities;

tax on income from conducting electronic interactive games;

due for carrying out artisanal activities;

due for carrying out activity on providing services in the field of agro-ecotourism;

single tax on imputed income.

3. When the special regimes of taxation is established, the payers and elements of taxation, as well as tax privileges are determined in order provided by this Code or the President of the Republic of Belarus.

4. Establishment, bringing into action, change and termination of special taxation regimes are carried out in the order provided for establishment, bringing into action, change and termination of republican taxes, dues (duties).

Article 11. Procedure for establishment, bringing into action, change and termination of republican taxes and dues (duties)

1. The establishment, introduction and termination of the republican taxes and dues (duties) are carried out by adopting a law on introduction of changes and/or additions to this Code and/or acts of the President of the Republic of Belarus, and on issues of changes of payers and some elements of taxation concerning customs duties are carried out by customs legislation of the Customs Union of Belarus, the Law of the Republic of Belarus "On customs regulation in the Republic of Belarus", and/or acts of the President of the Republic of Belarus.

2. The laws on establishing and bringing into action of new, in addition to those provided for by this Code, or termination of introduced republican taxes and dues (duties), on establishing, on introducing, on termination of the effect of special taxation regimes, as well as on introducing changes into effective republican taxes and dues (duties) in the part of determining payers, taxation objects, tax base, tax rates, tax period, tax privileges, procedure of computation, procedure and time limits of payment shall be adopted prior to approval the republican budget the next financial year and shall enter into force not earlier than January 1 of the year following the year of their adoption. In exceptional cases the mentioned laws may by adopted when adjusting the republican budget for the current fiscal year and/or have another time limit for entering into force but not earlier than the day of their publication or bringing for public knowledge by other means provided by the law.

Article 12. Procedure for establishment, bringing into action, changing and termination of local taxes and dues

1. Establishment, introduction, modification and termination of local taxes and dues are carried out in accordance with this Code by adopting a normative legal act (decision) of the Minsk City Council of Deputies, local councils of deputies of the base territorial level.

2. The Minsk City Council of Deputies, local councils of deputies of the base territorial level are entitled to establish, introduce or not to establish, introduce a local tax and/or due or to terminate a previously introduced local tax and/or due.

When establishing local taxes and dues, the Minsk City Council of Deputies, local councils of deputies of the base territorial level in accordance with this Code determine the payers, taxation objects, tax base, tax rates, tax period, the order of calculation, procedure and time limits of payment of local taxes and dues, deadlines for submission of tax declarations (calculations) on local taxes and dues, as well as tax privileges on local taxes and dues.

3. Legal acts (decisions) about establishment, bringing into action and termination of local taxes and dues as well as acts on introducing changes into valid local taxes and dues in part of their tax rates, tax privileges, procedure of calculation, procedure and time limits of their payment are taken when necessary within one month period from the day of adoption of the law of the Republic of Belarus on introducing changes and/or additions into this Code and enter into force not earlier than 1 January of the year following the year of its adoption. In exceptional cases the mentioned legal acts (decisions) may be taken when adjusting the relevant local budget for the current financial (budget) year and/or have another date of entrance into force but not earlier than the day of their publication or bringing to public knowledge by other means provided by law.

4. Decisions on establishing, bringing into action, changing or termination of local taxes and dues are published or brought to public knowledge by other means provided by law, enter into force after their official publication and are sent by the Minsk City Council of Deputies, local councils of deputies of the base territorial level, which adopted them, to financial and tax bodies of the relevant administrative and territorial unit within 10 days after the day of their adoption.

CHAPTER 2
PAYERS OF THE TAXES, DUES (DUTIES) AND OTHER OBLIGED PERSONS

Article 13. Payers of taxes and dues (duties)

1. Payers of the taxes and dues (duties) (further—payers) are considered organisations and natural persons on which the duty to pay taxes and dues (duties) is imposed in accordance with customs legislation of the Customs Union of Belarus, the Law of the Republic of Belarus "On customs regulation in the Republic of Belarus", and/or acts of the President of the Republic of Belarus.

2. 2. Organizations are understood to be:

2.1. legal persons of the Republic of Belarus;

2.2. foreign and international organisations, including those not being legal persons;

2.3. simple partnerships (participants of the contract on joint activity, except for the participants of the contract on providing syndicated credit);

2.4. [excluded]

3. Affiliates, representations and other separate sub-divisions of legal persons of the Republic of Belarus with a separate balance sheet, for which the legal person opened a bank account for operations, granting the right to dispose of monetary means on such account to officials of the given separate sub-divisions, calculate the sums of taxes, dues (duties) and execute tax obligations of those legal persons, unless otherwise established by this Code or the President of the Republic of Belarus.

4. Participant of the simple partnership to whom in accordance with the contract on joint activity among the participants the running of business of this partnership or who receives the earnings from the activity of the partnership before their distribution fulfils the tax obligation of this partnership.

5. [Excluded]

6. 6. Natural persons are understood to be:

6.1. citizens of the Republic of Belarus;

6.2. citizens or nationals of a foreign state;

6.3. stateless persons.

Article 14. Belarusian and foreign organisations

1. Belarusian organisation is an organisation the place of location of which is the Republic of Belarus.

2. Foreign organisation is an organisation the place of location of which is not the Republic of Belarus.

3. The Belarusian organisations have the status of tax residents of the Republic of Belarus and bear full tax duty concerning the incomes from the sources in the Republic of Belarus and also concerning the property located both on the territory of the Republic of Belarus and beyond its territory.

The foreign organisations are not tax residents of the Republic of Belarus and bear tax duty only concerning the activity carried out in the Republic of Belarus or concerning the incomes from the sources in the Republic of Belarus and concerning the property located on the territory of the Republic of Belarus.

Article 15. Place of location of an organisation

1. The place of location of the organisation (except for the simple partnership) is the place of its state registration, unless otherwise established by this Article.

The place of the simple partnership is the place of location (place of residence) of the participant that runs the business of the partnership in accordance with the contract on joint activity or that receives the earnings from the activity of this partnership before its distribution.

2. In the absence (omission) of the place of state registration, the location of the organisation is deemed to be the location of its superior managing body (the place where its powers are exercised in accordance with constituent documents).

In the absence (omission) of the superior managing body the place of location of the payer-organisation is the place, where the powers of its permanent executive body of management in effect are excised (administration, direction, board, centralized account department or other similar body carrying out the operative financial management of this organisation).

In the absence (omission) of the executive managing body the place of location of payers-organisations is the place, where the decision on questions of creation, liquidation and reorganisation of this organisation, changing the composition of the founders (participants), increase or reduction of the size of the statutory fund, acquiring or alienation of the property and other substantial questions of management of the organisation is taken, or the place of residence of its head, founder or participant.

Article 16. Budgetary organisation

1. Budgetary organisation is deemed to be an organisation created (formed) by the President of the Republic of Belarus, state bodies, including by local executive and administrative bodies, or by another state organisation authorized by the President of the Republic of Belarus to fulfil managerial, social and cultural, scientific and technical, and other functions of a non-commercial nature, that is financed from the relevant budget based on budget estimates.

2. 2. Budgetary organisations do not include organisations:

2.1. receiving the subsidy at the expense of budget on coverage of the damages from the entrepreneurial activity and maintenance of the fixed assets;

2.2. receiving the means from the budget for fulfilling the entrepreneurial activity.

Article 17. Natural persons-tax residents of the Republic of Belarus

1. Tax residents of the Republic of Belarus are recognized the natural persons that actually stayed in the territory of the Republic of Belarus more than 183 days in a calendar year. The natural persons that actually stayed outside the territory of the Republic of Belarus 183 days and more in a calendar year are not recognized the residents of the Republic of Belarus.

Until the provisions of part one of this clause do not allowed to determine the status of a natural person, the person is recognized the resident of the Republic of Belarus in the current calendar year, if the person actually stayed in the territory of the Republic of Belarus more than 183 days in the preceding calendar year.

2. The time of actual presence on the territory of the Republic of Belarus is the time of actual stay of the natural person on the territory of the Republic of Belarus and also the time for which this person have moved abroad for medical treatment, on business trip.

3. The time during which the natural person has arrived in the Republic of Belarus for the following is not considered the time of actual stay on the territory of the Republic of Belarus:

3.1. as the person having diplomatic or consular status or as the member of family of such person;

3.2. as the employee of an international organisation created under the international agreement, participant of which is the Republic of Belarus or as the member of the family of such employee;

3.3. for treatment or leisure if this natural person has been in the Republic of Belarus exclusively for this purpose or for these purposes;

3.4. exclusively for moving from one foreign state to other foreign state through the territory of the Republic of Belarus by one vehicle or exclusively with the purpose of transfer from one vehicle to another at such moving (transit moving).

4. The order of confirmation by a natural person of the time of actual presence in the territory of the Republic of Belarus and submission to tax bodies of documents necessary for such confirmation, as well as a list of such documents shall be established by the Ministry on Taxes and Dues of the Republic of Belarus.

Article 18. Place of residence of a natural person

1. For purposes of this Code, the place of residence of the natural person is deemed to be a place (settlement, house, apartment or other residential premises) where that natural person is registered at the place of residence, in the absence of such a place—the place where that natural person permanently or predominantly resides, and in the case if the data about this cannot be established – the place of location of the property of that person.

2. The place of residence of underage persons at the age under 14 or the citizens being under the guardianship is the place of residence of their parents, step parents or guardians.

Article 19. Individual entrepreneurs

1. Individual entrepreneurs are deemed to be natural persons registered as individual entrepreneurs.

Belarusian individual entrepreneurs are deemed to be natural persons registered as individual entrepreneurs in the Republic of Belarus.

Foreign individual entrepreneurs are deemed to be natural persons registered as individual entrepreneurs outside the Republic of Belarus.

In the absence of the country of residence for determining the ability of a natural person, engaged in entrepreneurial activity to be an individual entrepreneur and to have the associated rights and responsibilities, the legislation of the principle place of individual entrepreneurship is applied.

2. Natural persons carrying out the entrepreneurial activity but having not registered as individual entrepreneurs in violation of the requirements of the legislative acts, at fulfilling the obligations entrusted on them by this Code and other acts of tax legislation do not have the right to appeal to the fact that they are not the individual entrepreneurs.

Article 20. Interdependent persons

Interdependent persons are natural persons and/or organisations the relations between which influence the conditions or economic results of their activity and activity of the persons represented by them.

Such relations include relations:

between the persons being founders (participants) of one organisation;

when one person is a founder (participant) of another organisations, if the portion of its direct and/or indirect participation is not less than 20 percent;

when one person is subordinated to another under its official status or one person is (directly or indirectly) under control of another person;

between organisations if one person participates, directly or indirectly, in those organisations and the stake of such participation in each of those organisations constitutes not less than 20 percent;

when natural persons are, in accordance with legislation, married, are close relatives, are adopted in relation between step parent and step child, guardian and guarded person.

between trustor, trustee and beneficiary, and also between trustee and organisations the management of property of which the trustee performs;

between organisations in the collective executive body or the board of directors (supervisory board) of which more than 50 percent are the same natural persons jointly with interdependent persons specified in indent six of this part.

The stake of participation of one organisation in another organisation is determined as a sum of stakes, expressed in percentage points, of direct and indirect participation of one organisation in the other organisation.

The stake of direct participation of one organisation in another organisation is deemed to be a portion of shares of the other organisation belonging to one organisation or stake in the statutory fund of the other organisation belonging to one organisation, and where it is impossible to determine such stakes a stake belonging to an organisation, determined proportionally to the number of participants in the other organisation.

A stake of indirect participation of one organisation in another organisation is determined in the following order:

each sequence of participation of one organisation in the other organisation through direct participation of each preceding organisation in each subsequent organisation of the corresponding sequence;

the stake of indirect participation of one organisation in the other organisation through direct sequence of organisations is determined as a product of stakes of direct participation of each preceding organisation in each subsequent organisation;

when several sequences of indirect participation are available, stakes of indirect participation of one organisation in the other organisation are summed through sequence of other organisation of each sequence.

The rules provided by this Article shall be also applied when determining stakes of participation of a natural person in an organisation.

Article 21. Rights of the payer

1. The payer has the right to:

1.1. receive from the tax bodies at place of putting on record free information on the taxes, dues (duties) and acts of tax legislation in force and also on the rights and duties of the payers, tax bodies and officials;

1.2. receive from the tax bodies and other authorized state bodies written clarifications on the questions of application of the acts of tax legislation;

1.3. represent their interest in tax bodies independently or through their representative;

1.4. enjoy tax privileges upon availability of grounds and in order established by this Code and other acts of tax legislation; For confirmation of the right to use tax privileges, the payer main maintain separate accounting of taxation objects on which there are grounds for applying the tax privileges;

1.5. offset or return excessively paid and excessively collected sums of taxes, dues (duties) and penalty interest in the order established by this Code;

1.6. be present during an inspection, provide explanations on issues relating to the inspection object;

1.7. receive the act or certificate of the inspection; submit to tax bodies and to their officials explanations on calculation and payment of the taxes, dues (duties), as well as objections to the act or certificate of the inspection;

1.71. receive, of the basis of an application, statements from data records about the sums of calculated and paid taxes, dues (duties), penalty interest, from tax bodies;

1.72. receive, of the basis of an application, a copy of the tax declaration (calculation) previously submitted by him;

1.73receive from tax bodies, of the basis of an application, information about requisites necessary for completing payment instructions for fulfilment of the tax obligation, payment of penalty interest;

1.8. request from the officials of the tax bodies to observe the acts of tax legislation when taking actions in relation to the payers;

1.81not execute unlawful decisions of tax bodies and requests of their officials, which do not comply with provisions of this Code;

1.9. require the observance of the tax secret;

1.10. appeal the decisions of tax bodies and actions (omissions) of their officials;

1.11. receive compensation of the damages caused by illegal decisions of tax bodies, unlawful actions (omissions) of the officials in order established by legislation.

11. In relationships regulated by the tax legislation of the Republic of Belarus, the payers, in the instances established by this Code, interact with tax bodies via use of information systems and information technologies, including those based on electronic methods of information transfer, and also of means for their support, in the order determined by the Ministry on Taxes and Dues of the Republic of Belarus.

2. The payers have also other rights established by this Code and other acts of tax legislation.

3. Payers are guaranteed the administrative and judicial protection of their rights and legal interests in order determined by this Code and other acts of legislation.

Provisions of the first part of this clause also cover payers in the process of computation and payment of taxes, dues (duties) on the basis of written explanations on the issues of application of acts of tax legislation, received by them from tax bodies.

Rights of the payers are ensured by the relevant duties of tax bodies.

Article 22. Duties of the payer

1. The payer is obliged to:

1.1. pay the taxes and dues (duties) established by the tax legislation;

1.2. be put on record in the tax bodies in the order and on conditions established by this Code;

1.3. conduct in the established order the account of incomes (expenses) and other taxation objects, if such duty is provided by the acts of tax legislation;

1.4. submit to the tax body at the place of putting on record:

in the order established by the legislation, tax declarations (calculations) and also other documents and data necessary for computation, payment and collection of taxes, dues (duties);

not later than on March 31 of the year following the reporting year, annual individual accounting and/or financial statements drawn up in accordance with the legislation of the Republic of Belarus, with the exception of religious organisations not carrying out entrepreneurial activity. Payers specified in part two of clause 4 of Article 63 of this Code shall submit such statements according o established formats in the form of electronic document. Formats of statements in the form of electronic document are established by the Ministry on Taxes and Dues of the Republic of Belarus;

1.5. conduct recordkeeping of accounts receivable and present the list of debtors with indication of the sum of the indebtedness, and also copies of documents confirming the fact of existence of accounts receivable:

to the tax body at place of putting on record – not later than five working days from the arising of indebtedness on payment of taxes, dues (duties) and penalty interest;

to the customs body carrying out collection of customs payments – not later than ten working days from the day when the payer (his representative) has received the decision of a customs body about collection of taxes, dues (duties) and penalty interest;

1.6. present, unless otherwise established by clause 3 of Article 70 of this Code, to the tax bodies and their officials, and in the part of customs payments – to the customs bodies and their official, documents and data necessary for taxation, collection of unpaid sums of taxes, dues (duties), penalty interest, when inspections, arrangements on detection of the property of the payer (another obliged persons) and also of the latter’s debtors are carried out. make possible for officials of tax and customs bodies, when inspections, arrangements on detection of the property of the payer (another obliged persons) and also of the latter’s debtors are carried out, to realize their rights and duties, including provision of premises (if available) suitable for carrying out inspections, arrangements on detection of the property of the payer (another obliged persons) and also of the latter’s debtors;

1.7. sign the act or certificate of the inspection. If there are objections to the act or certificate of the inspection, the objections to this act or certificate shall be presented within the term established by clause 6 article 78 of this Code;

1.8. comply with legal requirements of the tax, customs body and their officials, including requirements to eliminate detected violations of the legislation;

1.9. inform the tax body at the place of putting on record:

1.9.1. about opening or closing an account in the bank outside the Republic of Belarus by Belarusian organisations, within a term not later than five working days from the date of opening or closing the account;

1.9.2. about participation in a Belarusian or foreign organisation—within 5 working days from the day, when the payer became the participant of the organisation. In this instance the natural person not being the tax resident of the Republic of Belarus or the foreign organisation are not obliged to inform about the participation in other foreign organisations, if such participation is not connected with taxation in the Republic of Belarus;

1.9.3. about taking the decision on liquidation or reorganisation of the organisation, with the exception of the organisation whose putting on record was carried out alongside with its state registration, – within the term not later than 5 working days from the day of taking such decision;

1.9.4. on creation or liquidation of a separate division – within the period not later than 10 working days from the day of its creation or liquidation, and also on occurrence of a circumstance in relation to which the duty of the separate division on fulfilment of tax obligations the this legal person – within the period not later than 10 working days from the day of occurrence of such a circumstance;

1.9.5. about change of the place of location of organisation, with the exception of the organisation whose putting on record was carried out along with its state registration, – within the time limit of not later than 10 working days from the day of such change;

1.9.6. other data the duty of providing which is stipulated for the payers by legislative acts – in the order and within the time limits established by such legislative acts.

Communications provided by part one of this sub-clause may be submitted to the tax body according to the prescribed form on a paper carrier or in accordance with established formats in the form of an electronic document having regard to the requirements established by clause 11 of this article. The form and formats of the communications specified in part one of this sub-clause, and also the procedure for their submission to the tax body, shall be established by the Ministry on Taxes and Dues of the Republic of Belarus;

1.10. present documents confirming the right to tax privileges to the tax body at the place of putting on record at its request or to the tax agent, and concerning taxes, dues (duties) collected by other state bodies, other organisations, officials – to such state bodies, organisations, officials;

1.101present to the tax body at the place of putting on record intermediate liquidation balance sheet and liquidation balance sheet within two working days from the day of their approval in accordance with the legislation;

1.11. ensure, within the time limits established by legislation, the safety of the documents of accounting, records of incomes (expenses) and other object of taxation, other documents and information necessary for taxation;

1.12. ensure, unless otherwise established by legislation, the availability of documents the form of which is approved by authorized state bodies:

confirming the purchase (arrival) of commodity material valuables, in the places of storage of those commodity material valuables and during their transportation;

confirming the purchase of commodity material valuables when they are delivered directly to places of realization or the shipment of goods to the places of realization, in the places of realization;

1.13. when realizing goods (works, services) for cash, ensure reception of the cash in the order determined by legislation;

1.14. [excluded]

1.15. fulfil other duties established by this Code and other acts of tax legislation.

11. Documents submitted to tax bodies or a tax agent, customs body in accordance with clause 1 of this Article and also documents submitted to state bodies, other organisations, officials in accordance with sub-clause 1.10 of clause 1 of this Article, drawn up in a foreign language, must be accompanied by the translation into Belarusian or Russian language. Accuracy of the translation or the authenticity of the translator's signature must be attested by a notary or another official having the right to make such a notarial act, or the translation must be certified by the Belarusian Chamber of Commerce and Industry (its unitary enterprise, its representative office or affiliate). The said attestation (certification) is not required in relation to translations of documents confirming, for the purposes of application of provisions of treaties of the Republic of Belarus on issues of taxation, that a foreign organisation has a permanent location in the foreign state or a natural person is resident of the foreign state.

2. An organisation or natural person recognized as a permanent representation of the foreign organisation through which the foreign organisation carries out its activity on the territory of the Republic of Belarus are obliged in the order established by this Code to be put on record in the tax bodies accordingly at the place of its location or at the place of residence and deduct the taxes and dues (duties) subject to payment by the mentioned foreign organisation from the means due to the foreign organisation in accordance with the tax legislation and remit them to the budget. The liability established for the payers of the relevant taxes and dues (duties) is imposed on the permanent representation when it fails to deduct and/or remit or does not deduct and/or remit on time the taxes and dues (duties).

21. Foreign organisations are obliged to observe requirements of the legislation of the Republic of Belarus on accounting and reporting in relation to the activity that is carried out by them in the territory of the Republic of Belarus, which is subject to taxation in connection with occurrence of circumstances established by sub-clause 1.1 of part one of sub-clause 1.2 of clause 1, clause 3 and part one of clause 4 of Article 139 of this Code.

22. Organisations and individual entrepreneurs having indebtedness on taxes, dues (duties) and other obligatory payments to the republican and local budgets and/or on obligatory payments to the budget of the state extrabudgetary fund of social protection of the population of the Republic of Belarus and also indebtedness on fines for administrative offences in the sphere of entrepreneurial activity and against the order of taxation, with the exception of indebtedness in relation to which the adjournment and/or by-installment repayment are effective, which are granted according to the legislation, shall ensure the receipt of  proceeds from the realization of goods (works, services), property rights, and also from non-realization incomes in their current (settlement) bank accounts in a bank and/or non-bank credit and financial organisation of the Republic of Belarus (later on – bank) in accordance with legal regime of those accounts and performance of payments from them in the order provided by the legislation.

The order of receipt of proceeds from realization of goods (works, services), property rights and also from non-realization incomes, provided by part one of this clause, shall be applied by organisations and individual entrepreneurs put capital constructions beginning from the day of arising of the indebtedness till its full repayment.

3. The payer paying the customs payments is obliged to inform about the circumstances mentioned in sub-points 1.9.1, 1.9.3 and 1.9.5 clause 1 of this article to the customs body in the zone of activity of which it is located.

4. The foreign organisation carrying out or planning to carry out the entrepreneurial activity in the Republic of Belarus is obliged, in the order established by clauses 2 – 6 of Article 65 of this Code, to be put on record in the tax body regardless of the fact whether or not its activity will be recognized as the activity through the permanent representation in the Republic of Belarus in the future.

41. The trustee is obliged, within ten working day from the conclusion of the trust contract, to inform the tax body at the place of putting on record in writing about the conclusion of such contract with indication of its number, date of conclusion, validity term, and also about the name of the legal person or the name, surname and patronymic of the natural person on behalf of which the management of the property is carried out (trastor or beneficiary).

Provisions of this clause do not cover the trustee which has concluded a contracts of trust management of:

stakes of participation (shares, rights) in statutory funds of commercial organisations, being in the ownership of certain state officials;

monetary means;

securities;

bank management fund.

5. For non-fulfilment or improper fulfilment of the duties imposed on the payer, he bears the liability in accordance with the legislative acts.

Bringing the organisation to liability does not free its officials, if the relevant grounds are available, from administrative, criminal or other liability provided by the legislative acts.

Article 23. Tax agents

1. The tax agent is a legal or natural person, simple partnership, trustee, foreign organisation carrying out activity in the territory of the Republic of Belarus through a permanent representation, representative office of a foreign organisation, opened in the order established by legislation of the Republic of Belarus, which are the source of payment of the incomes to the payer and/or on which, in accordance with this Code and other acts of tax legislation, the duties on calculation, deduction from the payer and remittance to the budget of taxes or dues (duties) are imposed.

2. The tax agent has the same rights as the payer, unless otherwise established by this Code.

3. Tax agent is obliged:

3.1. to compute, deduct from the means due to the payer, unless otherwise provided by this Code, and remit to the budget the relevant taxes and dues (duties) in the order established by this Code;

3.2. to conduct, for each payer, the record of calculated and paid incomes, of taxes, dues (duties) deducted and remitted to the budget, unless otherwise established by this Code, and to give the payers, at the latter’s applications, references about incomes, calculated and deducted taxes in the form approved by the Ministry on Taxes and Dues of the Republic of Belarus;

3.3. to present to the tax bodies the documents and information necessary for carrying out the control over accuracy of calculation, deduction and remittance to the budget of the relevant taxes and dues (duties);

3.31. to ensure, within the time limits established by legislation, the safety of documents and information necessary for carrying out the control over accuracy of calculation, deduction and remittance to the budget of the relevant taxes and dues (duties);

3.4. fulfil other duties established by this Code and other acts of tax legislation.

4. For non-fulfilment and improper fulfilment of the duties imposed on the tax agent, he bears liability in accordance with the legislative acts.

Article 24. Right to representation in relations regulated by tax legislation

1. The payer may participate in relations regulated by the tax legislation through his legal or authorized representative, unless otherwise provided by this Code.

2. Personal participation of the payer in relations regulated by the tax legislation does not deprive him the right to have his representative, the same as the participation of the representative does not deprive the payer the right to participate personally in mentioned legal relations.

3. Powers of the representative are subject to documentary confirmation in the order established by legislation.

4. Rules provided by Articles 24-27 of this Code cover tax agents.

Article 25. Legal representatives of the payer

1. Legal representatives of the payer-organisation are the persons authorized to represent the mentioned organisation on the basis of the acts of legislation or constituent documents of this organisation.

2. Legal representatives of the payer-natural person are the persons acting as his representatives in accordance with legislation.

Article 26. Actions (omission) of representatives of an organisation

Actions (omission) of representatives of the organisation, made in connection with participation of this organisation in relations regulated by the tax legislation, are deemed to the actions (omission) of the organisation.

Article 27. Authorized representative of the payer

1. The authorized representative of the payer is deemed to be a natural or legal person authorized by the payer to represent his interests in relations regulated by the tax legislation.

2. The authorized representative of the payer-organisation excises his powers on the basis of the power of attorney issued in the order established by the acts of legislation.

The authorized representative of the payer-natural person exercises its powers on the basis of a notarized power of attorney or of a power of attorney certified in the order set forth by clause 3 and part one of clause 4 of Article 186 of the Civil Code of the Republic of Belarus. The provisions of this part do not cover the legal relations connected with carrying out administrative procedures by the tax bodies.

Article 271. Assignment to a payer of the status «Best payer of taxes, dues»

1. The status «Best payer of taxes, dues» is assigned to a legal person being a Belarusian organisation or to an individual entrepreneur – tax resident of the Republic of Belarus.

2. Information about the fact that a person was assigned the status «Best payer of taxes, dues», may be used by him for promotional purposes, when applying to the state bodies and organisations, and also when performing the public procurement in the territory of the Republic of Belarus.

3. The procedure of assignment (termination of the validity) of the status «Best payer of taxes, dues», maintaining a register of persons with the status «Best payer of taxes, dues», shall be established by the Ministry on Taxes and Dues of the Republic of Belarus.

CHAPTER 3
TAXATION OBJECTS

Article 28. Taxation objects

1. Taxation objects are deemed to be the circumstances with the presence of which at the payer this Code, customs legislation of the Customs Union of Belarus, the Law of the Republic of Belarus "On customs regulation in the Republic of Belarus" and/or acts of the President of the Republic of Belarus or decisions of local councils of deputies (in relation to local taxes and dues) connect the arising of a tax obligation.

2. Each tax and due (duty) has the independent object of taxation.

3. One and the same object may be subject to the determined tax and due (duty) at one payer only once for the relevant tax period.

Article 29. Goods

1. Goods are deemed to be property (with the exception of property rights) realized or intended to be realized, unless otherwise established by the customs legislation of the Customs Union.

2. Identical goods are deemed to be goods having the same basic features characteristic for them, unless otherwise established for determining the value of the goods by the customs legislation of the Customs Union and/or the Law of the Republic of Belarus "On customs regulation in the Republic of Belarus". When determining the identity of the goods, in particular their natural characteristics, quality, trademark, functional intended use, and market reputation, country of origin and the producer are taken into account. In doing so, insignificant differences in external appearance of such goods may be ignored.

3. Similar goods are deemed to be goods which, while not being identical, have similar characteristics and are made of similar components, which allows them to perform the same functions and/or be commercially interchangeable, unless otherwise established for determining the value of the goods by the customs legislation of the Customs Union and/or the Law of the Republic of Belarus "On customs regulation in the Republic of Belarus". When determining the similarity of goods in particular their quality, trademark, market reputation, and country of origin are taken into account.

Article 30. Works and services

1. The work is deemed to be an activity the results of which have material form and can be realized for satisfaction of the needs of the organisation and/or natural persons.

2. The service is deemed to be an activity the results of which do not have material form and are realized and consumed in the course of carrying out of this activity.

3. Identical works (services) are deemed to be works (services) which have the same basic features characteristic for them.

Similar works (services) are deemed to be works (services) which, while not being identical, have similar characteristics.

Article 301. Principles of price determination for goods (works, services) for taxation purposes

1. Tax bodies are entitled to control the compliance of the tax base determined and reflected by the payer in the tax declaration (calculation) on the basis of prices applied by him with the tax base determined by the tax body with account of market prices on:

1.1. transactions on:

realization and acquisition of:

immovable property (part thereof), and also on transactions as a result of which a shared construction object is transferred to the interestholder, dwelling and/or non-dwelling premises – to a housing bonds holder, when the transaction price deviates for more than 20 percent from the market price for the identical (homogenous) immovable property (part thereof), respective as of the date of reflection of proceeds from the realization or reflection of costs for acquisition in the ownership, the date of transfer by the developer to the interestholder of the shared construction object, the date of transfer to the housing bonds holder of the dwelling and/or non-dwelling premises;

housing bonds in the process of circulation thereof (with the exception of operation of issues with bonds of own emission) performed after the state registration of creation of the construction object, when the transaction price deviates for more than 20 percent from the market price for dwelling and/or non-dwelling premises identical (homogeneous) to premises in relation to which realized (acquired) housing bonds certify the contribution of monetary means, the date of recognition of income (costs) from operation with securities;

1.2. transactions (if during the tax period the sum of prices of transactions, accordingly, on realisation or acquisition of goods (works, services) with one person exceeds 100 000 Belarusian rubles without account of indirect taxes):

performed  in foreign trade activity with an interdependent person or a person the place of location (place of residence) of which is in the state (territory) included in the list of offshore zones which is determined by the President of the Republic of Belarus for purposes of application of the offshore due (hereinafter – offshore zone resident);

performed  in foreign trade activity with an interdependent person or an offshore zone resident with participation (intermediary) of a third person (persons) not being, in relation to them, an interdependent persons through a set of transactions. A set of transactions specified in this indent equates to a transaction with an interdependent person, not taking into consideration  the presence of a third person (persons) with the participation  (intermediary) of which such a set of transactions is performed, provided that such third person (persons) not recognized as interdependent) and taking part in  the said set of transactions:

does not fulfil in that set of transactions any additional functions with the exception of organisation of the realization (resale) of goods (execution of works, rendering of services) by one person to another person recognized as interdependent with that person;

does not use any assets for organisation of the realization (resale) of goods (execution of works, rendering of services) by one person to another person recognized as interdependent with that person;

performed with an interdependent persons - tax resident of the Republic of Belarus (including through a set of transactions with participation (intermediary) of a third person (persons) as it is specified in indents three to five of this sub-clause) which has the right not to compute and pay the tax (exempted from the tax) on profit in the tax period in which the transaction has bee performed due to the fact that such persons is referred to certain categories of the payers and/or applies special taxation regimes, and/or carried out activity in territories determined by legislation.

The sum of prices of the transactions is determined by summing up, accordingly, the value of price of each transaction on realization of goods (works, services) to be determined on the date of reflection of the proceeds, income from operations with securities, non-realization income or the valued of price of each transaction on acquisition of goods (works, services) to be determined on the date of reflection of costs (non-realization expenses);

1.3. transactions other than specified in sub-clauses 1.1 and 1.2 of this clause if during the tax period, the sum of prices of the transactions on realization and/or acquisition of goods (works, services) in foreign trade activity of the organisation which has realized (acquired) strategic goods according to the list determined by the Government of the Republic of Belarus, and also of an organisation included in the list of large payers, with one person exceeds 1 000 000 of Belarusian rubles (without account of indirect taxes).

The sum of prices of the transactions is determined by summing up values of the price of each transaction on realization of goods (works, services) being determined on the date of reflection of the proceeds, income from operations with securities, non-realization income, and the value of the price of each transaction on acquisition, being determined on the date of reflection of costs (non-realization incomes) including through a set of transactions with participation (intermediary) of a third person (persons) which fulfils functions specified in indents four to five of sub-clause 1.2 of this clause (hereinafter – large transactions).

2. Regardless whether transactions meet the conditions provided by sub-clauses 1.1 to 1.3 of this Article, its provisions do not cover:

transactions on realization or acquisition of goods (works, services) if the price (value) of the transaction is determined in a treaty of the Republic of Belarus;

banking operations according to the list determined by the Banking Code of the Republic of Belarus;

operations with securities and financial instruments of forward transactions being circulated in the organised securities market.

3. For the purposes of this Article:

good (work, service) is understood a good, other property, property rights, work, service;

realization of a good (work, service) is understood realization of a good, other property, including property rights (execution of a work, rendering of a service), providing property into use;

acquisition of a good (work, service) is understood acquisition of a good, other property, including property rights, work, service, receiving property into use;

transaction on realization of goods (works, services) is understood a transaction performed at prices lower than market prices by more than 20 percent on the date of reflection of the proceeds from the realization (income);

transaction on acquisition of goods (works, services) is understood a transaction performed at prices higher than market prices by more than 20 percent on the date of reflection of the costs for acquisition thereof;

foreign trade activity is understood:

transaction on realization of goods (works, services) (including on the basis of contracts of commission, agency or other similar civil-law contracts) performed with a foreign legal and/or natural persons;

transaction on acquisition of goods (works, services) (including on the basis of contracts of commission, agency or other similar civil-law contracts) performed with a foreign legal and/or natural persons.

The date of reflection of proceeds from the realization, income from operations with securities, non-realization income, other kinds of income, the date of reflection of costs, non-realization expenses is determined having regard to rules provided by Chapter 14 of this Code.

4. If in transactions specified in clause 1 of this Article, the person applies prices and/or establishes commercial and/or financial conditions (hereinafter for purposes of this Article - prices) that differ from those which would take place in transactions performed under comparable economic conditions and recognized in accordance with this Article as market ones, then the tax base which could be determined, but has not been determined as a consequence of the said difference, shall be taken into account for the purposes of taxation for that person.

For the purposes of the calculation of the tax base, unless otherwise provided by this Article, the price for the good (work, service)  indicated by the parties to the transaction shall be applied.

If the price for the good (work, service) applied by the payer to determine the tax base deviates from the market prices for identical (homogenous) goods (works, services) by more than 20 percent, in order to determine the need for correcting the tax base, the tax body shall compare the conditions of the analyzed transaction with the information about the market prices for identical (homogenous) goods (works, services) in comparable transactions, which it possesses and which complies with all the requirements of this Article. In the absence of such information, the tax body shall, when determining the tax base, use the methods established by this Article. If after comparing the prices applied by the payer in transactions with the market prices determined using the methods established by this Article, there have been found deviations of the tax base, calculated by the tax body, as compared to the tax base, reflected by the payer in the tax declaration (calculation), as a result of which the tax was underpaid to the budget, the tax body is entitled to adopt a decision about the correction of the tax base and recalculation of the tax in such way as if the results of the transaction (transactions) had been reflected by the payer based on the market prices for respective goods (works, services).

The correction specified in part three of this clause means the changing of the tax base having regard to the peculiarities, established by this Code, without changing the cost parameters in the payment instructions and primary accounting documents proving the shipment (purchase) of goods (execution (purchase) of works, rendering (purchase) of services). The results of the correction of the tax base and the sum of the tax for the inspected reporting period to be additionally paid by the payer as a result of such correction, must be reflected by the tax body in the act of the inspection and in the decision on the act of inspection respectively .

For the purposes of correction of the tax base, the market price for the good (work, service) is determined with regard to bonuses (discounts), applicable when concluding the transactions. In this instance, the discounts caused by the following shall be taken into consideration:

seasonal fluctuations in the demand for goods (works, services);

loss of the quality or other consumer properties by goods;

expiration (approaching of the expiration date) date or sell-by-date for goods;

marketing policy for the promotion of new goods (works, services) to the markets, as well as their promotion in new markets.

The market price for the good (work, service) is deemed to be the price prevailing in the interaction of supply and demand in the market of identical (homogeneous) goods (works, services) in comparable economic conditions.

The market of goods (works, services) is deemed to be the sphere of circulation of such goods (works, services), determined on the basis of the ability of the buyer (seller) actually and without significant additional costs to purchase (realize) the good (purchase (execute) the work, purchase (render) the service) at the nearest, in relation to the buyer (seller), territory within or outside the Republic of Belarus.

In the event of application of prices of goods (works, services) that do not comply with market prices, the payer is entitled to make correction of the tax base for the tax on profit and additionally pay the tax on profit prior to the performance of the inspection, with the exception of the chamber inspection by the tax bodies.

Determination of the tax base is made by applying:

method of comparable market prices;

method of the subsequent realization price;

cost-based method;

method of comparable profitability;

method of profit distribution.

The method based of comparable market price envisages the comparison of the price applied in the analyzed transaction with the prices for the identical (if absent – homogeneous) goods (works, services) under economically comparable conditions which are situated within the limits of the range of market prices.

The range of market prices is two or more market prices determined on the basis of available information about the prices in the period for which this research is held or of the information for the nearest date prior to the performance of the analysed transaction.

While determining the range of market prices, the price applied in the analysed transaction is not taken into account.

If the price applied in the transaction being analysed:

is within the range of market prices, does not deviate, accordingly, higher (lower) than the market price for more than 20 percent, it is considered that this price corresponds to the market price for the taxation purposes;

on realization of goods (execution of works, rendering of services) is less than the minimum level of the range of market prices by more than 20 percent, the price that corresponds to the minimum level of the range of market prices is to be accepted for the taxation purposes;

on purchase of goods (works, services) exceeds the maximum level of the range of market prices by more than 20 percent, the price that corresponds to the maximum level of the range of market prices is to be accepted for the taxation purposes.

In case the tax bodies do not dispose of the information about market prices for identical (homogeneous) goods (works, services) (the method of comparable market prices shall be the main method of determining the market price) due to the absence of transactions with identical (homogeneous) goods (works, services) on the market of goods (works, services) or the impossibility to determine the corresponding prices with regard to the absence or inaccessibility of information sources, to determine the market prices the following methods are successively applied:

method of the subsequent realization price;

cost-based method;

method of comparable profitability.

In doing so, each successive method is used, if the market price of the good (work, service) cannot be determined by applying the previous method.

The market price for goods realized by the payer when using the method of the price of subsequent realization, is determined as the difference between the price at which the goods are resold by the buyer and the costs incurred by this buyer at resale (excluding the price at which goods were purchased by this buyer from the payer) and the promotion of goods to the market, as well as ordinary profit of the goods buyer at its further resale. If the profit of the organisation or the income of the natural person, carrying out the reselling of goods previously realized to them by the payer is less than the minimum level of profit determined on the basis of information about a comparable transaction (transactions) that the tax bodied have, the price determined on the basis of the profit which corresponds to the minimum level of profit determined on the basis of information used by the tax bodies when comparing the prices in transaction (transactions) is to be accepted for the taxation purposes.

When using the cost-based method, the market price for goods (works, services) being realized (executed, rendered) by the payer is determined as a sum of incurred costs and the profit normal for such activity (profitability). In this instance costs on production (purchase) and/or realization of the good (execution of the work, rendering of the service), their transportation, insurance, storage and other similar costs, normal for such activity, are to be taken into account. If the profit (profitability) of goods realized by the payer (work being executed, service being rendered) is less than the minimum level of profit (profitability) determined on the basis of information about a comparable transaction (transactions) that the tax bodied have, the price determined on the basis of actual costs on production (purchase) and realization of the good (execution of the work, rendering of the service) under the analyzed transaction and the profit (profitability) which corresponds to the minimum level of profit (profitability) determined on the basis of information used by the tax bodies when comparing the prices in transaction (transactions) is to be accepted for the taxation purposes.

The method of comparable profitability used in the instance of absence or insufficiency of the information necessary for using previous methods envisages the comparison of parameters of profitability on the transaction of the payer being analyzed with market range of parameters of profitability prevailing in performing comparable transactions or comparable activity of the person.

For determining the market range of parameters of profitability shall be used parameters of profitability being determined according to the results of not less than two comparable transactions (activity of not less than two persons) in an analogous reporting period.

When selecting persons on the basis of parameters of profitability of which the market range of values of parameters of profitability is drawn up, the correspondence of branch-related  specifics and/or activity carried out by them under comparable economic conditions shall be taken into account regarding the transaction being analysed. In this instance  parameters of a person not being an interdependent person with the payer being analysed, which carries out comparable transactions (activity) in relation to the transaction being analysed, with a positive value of net assets, not having losses according to the results of the reporting period, the parameters of profitability on which are accepted for drawing up the market range of parameters of profitability.

Financial parameters of the payer being analysed, and also of the person (persons), used for determining the market range of profitability parameters values, shall be determined on the basis of  data of accounting and accounting and/or financial statements drawn up in accordance with requirements of the legislation of the Republic of Belarus on accounting and reporting.

Selection of profitability parameters for the purposes of the method of comparable profitability is made depending on the kind of the transaction and with regard to specifics of the activity of the payer being analyzed, assets used by him, completeness and comparability of financial parameters  used for  calculation of profitability parameters values by the payer being analysed and person (persons) parameters of which are accepted for calculation of the market ranged of profitability parameters values, and also economic soundness  of such profitability parameters. Profitability parameters for the purposes of the method of comparable profitability include, in particular:

gross profitability determined as a ratio of gross profit to proceeds from the realization of products, goods (works, services) (without account of indirect taxes);

gross profitability of costs determined as a ratio of gross profit to the prime cost  of realized products, goods (works, services);

profitability of realization determined as a ratio of the profit from realization of products, goods (works, services) to proceeds from the realization of products, goods (works, services) (without account of indirect taxes);

profitability of costs as a ratio of the profit from realization of products, goods (works, services) to the sum of prime costs of realized products, goods (works, services), management expenses and expenses on realization;

profitability of management expenses and expenses on realization determined as a ratio of gross profit to management expenses and expenses on realization;

profitability of assets determined as a ratio of the profit from realization of products, goods (works, services) to depreciable value of assets (long term and short term) used in the transaction being analysed. In the absence of necessary information on depreciable value of assets, the profitability of assets may be determined on the basis of the data of accounting and/or financial statements;

another parameter of profitability reflecting the interconnection between functions being carried out, assets used, economic risks taken and the level or remuneration.

If profitability parameters values of the payer for the transaction being analysed:

are within the market range of profitability parameters values determined in the order provided by this Article do not deviate, accordingly, lower (higher) than the market range by more than 20 percent, the price applied by the payer in the analysed transaction is recognized as market price for the taxation purposes;

is below the minimum value of the market range of profitability parameters values determined in the order provided by this Article by more than 20 percent, such minimum value is to be taken into account for taxation purposes, on the basis of which a correction of the payer's profit on the transaction being analysed is carried out for taxation purposes.

The method of profit distribution may be used in the event when it is impossible to use the previous methods.

The method of profit distribution consists in comparison of actual distribution between the parties to analysed transaction of the total income obtained by them with distribution of profit between the parties of comparable transactions on the basis of provisions of this Article.

The method of profit distribution may be used, but not exclusively, in the instances of:

interconnection between inspected transactions and other transactions which are performed by the parties to the analysed transaction and persons connected with them;

application by parties to the inspected transactions of property rights to the intellectual property objects, which considerably affect the profitability level.

If organisations the profit of which is to be distributed having regard to the said method conduct accounting on the basis of different rules of conducting accounting, for the purposes of application of the method of profit distribution their accounting (financial) statements must be adjusted to the same rules of conducting accounting.

Distribution of profit (loss) between parties of interrelated subsequent transactions, which includes the profit from analysed transaction in accordance with the method of profit distribution shall be performed on the basis of an assessment of the contribution of each party to the total profit having regard to functions fulfilled by each party to such transactions and/or assets use by them and costs incurred, investments made, and/or economic risks accepted.

The total profit (loss) is considered the sum of values of profit (loss) calculated with observance of the same rules of conducting account on realization of good (work, service) by each party of a set of interrelated transactions for the inspected reporting (tax) period.

For distribution of the total profit (loss) of all parties of the transaction (transactions)  the following indices shall be accounted:

size of costs (expenses) incurred by the person being a party to the analysed transaction for creation of intangible assets the use of which affects the amount of actually received profit (loss) on the analysed transaction;

number and qualification of the personnel (time spent by the personnel, amount of expenses on payment for labour) which affect the amount of actually received profit (loss) from sales on the analysed transaction;

values of assets being in use, disposal of the person being a party to the analysed transaction, the use of which affect the amount of actually received profit (loss) from sales on the analysed transaction;

other indices reflecting interrelation between the functions being carried out, assets used, economic risks accepted and the amount of actually received profit (loss) from sales on the analysed transaction.

5. If the price for the good (work, service) is regulated by the legislation of the Republic of Belarus or foreign states, the price for the good (work, service) indicated by the parties to the transaction is to be accepted for the taxation purposes if it complies with the requirements of the said legislation.

If the price for the good (work, service) in transactions applies in accordance with the provisions of antimonopoly bodies, for the taxation purposes that price is considered to be the market price.

If the transaction was concluded at an exchange and the price of the transaction was formed as a result of the exchange trading held in accordance with the legislation of the Republic of Belarus or the applicable law of a foreign state on exchange trading, and if the transaction price is determined during an auction conducted in accordance with the legislation of the Republic Belarus, or according to the results of the applicable law of a foreign state, that price is deemed to be the market price of the goods for the taxation purposes.

If the payer makes a transaction, for which the legislation provides the regulation of prices by setting the price (or price matching formula) by the authorized body of state administration, the establishment of maximum and/or the minimum price limits, price bonuses or discounts from the price or by other restrictions on the profitability or profit, the price of such transaction is deemed to be the market price for the taxation purposes. These specific features are taken into account, if the price regulation is carried out in accordance with the legislation of the Republic of Belarus, including treaties of the Republic of Belarus which form, or the legislation of foreign states.

If in accordance with the legislation of the Republic of Belarus or foreign states, the performance of assessment of the value of the good (work, service) when concluding the transaction is obligatory, the price for the good (work, service) determined by the appraiser according to the legislation on valuation activity, is deemed to be the market price for taxation purposes.

6. When comparing prices for transactions of the payer in order to establish the correctness of determining the tax base by the tax bodies the following is to be used in the sequence indicated below:

information on the prices established as a result of exchange trading for identical (if absent – homogenous) goods, held in the Republic of Belarus;

information on the prices based on the statistics of the foreign trade of the Republic o Belarus, published or received at request of the tax body from the customs bodies, bodies of state statistics;

information on the prices established as a result of exchange trading for identical (if absent – homogeneous) goods, held in foreign states;

information on the prices (price fluctuation limits) and exchange rates, contained in the official sources of information of the authorized bodies of state administration of the Republic of Belarus, the official information sources of foreign states or international organisations or in other published and/or publicly accessible editions and information systems;

information on the prices of identical (if absent - homogeneous) goods (works, services) from the competent bodies of foreign states, received at requests of the tax bodies of the Republic of Belarus or other state bodies (organisations) of the Republic of Belarus;

information on the transaction made by the payer;

data of the information and pricing agencies.

In the absence (insufficiency) of the information mentioned in part one of this clause, the tax body shall use:

data about the prices (limits of the fluctuation of prices) and rates, contained in the published and/or publicly accessible editions and information systems;

data about the market price for the appraisable objects determined in accordance with the legislation of the Republic of Belarus or foreign states about the valuation activity;

data about the market price for identical (if absent – homogeneous) goods (works, services), received by the tax bodies from the authorized state bodies (organisations) of the Republic of Belarus, in their absence – from the bodies (organisations) of foreign states, performing the maintaining of the state statistics in relation to the organisations being under their subordination (supervision), and also on issues of their competence;

calculation of the value (cost price) of the good (work, service);

data from the accounting and state statistic reports of the organisations, including the specified data published in publicly accessible information systems, and also placed on the official websites of Belarusian and foreign organisations in the global computer network Internet;

other information at the disposal of the tax bodies.

7. When determining the market prices for the good (work, service), the information about the transactions with identical (homogeneous) goods (works, services) under comparable economic conditions (hereinafter for the purposes of this Article – comparable transactions), concluded as of the moment of realization (purchase) of that good (execution (purchase) of the work, rendering (purchase) of the service), is to be taken into account.

A comparable transaction is deemed to be performed under economic conditions comparable with the analysed transaction if it has been performed under similar commercial and/or financial conditions.

If commercial and/or financial conditions of comparable transactions differ from commercial and/or financial conditions of the analysed transaction, such transactions may be recognized as comparable with the analysed transaction if differences between the mentioned conditions of the analysed transaction and comparable transactions do not affect considerably their results or if such differences may be accounted with the application for taxation purposes of respective corrections (for the amount of customs duties, change of the official rate of Belarusian ruble established by the National Bank of the Republic of Belarus, change of price indices, transport tariffs, payment for obtaining permits, etc.) toward conditions and/or results of the comparable transactions of the analysed transaction.

The comparison is carried out with several comparable transactions on goods (works, services). In the absence of information about two and more comparable transactions of persons not being interdependent or of information about results of financial and economic activity of persons carrying out realization of identical (homogeneous) goods (works, services), information about a transaction and/or transactions performed by the inspected payer with a person and/or persons not being interdependent may be used in relation to the analysed transaction. When there is information about only one comparable transaction the object of which is realization (acquisition) of identical (homogeneous) goods (works, services), the price of the said transaction may be recognized as market price when the commercial and/or financial conditions of the said transaction is fully comparable with the conditions of the transaction being analysed (or full comparability of such conditions is ensured through corresponding corrections) and also provided that the transactions has not been made with an interdependent person and the seller (supplier) of goods (works, services) under the comparable transaction does not have a dominant position on the market of these identical (homogeneous) goods (works, services).

In the absence of information on comparable transactions or activity of the person (persons) carrying out realization identical (homogeneous) goods (works, services) within the reporting period being inspected and with availability of such information for other reporting periods, financial parameters on comparable transactions or activity of the person (persons) carrying out realization identical (homogeneous) goods (works, services) for other reporting periods shall be accepted for determining the values of parameters of profitability with their correction by price indices determined by the National Statistical Committee of the Republic of Belarus by change of the official rate of Belarusian ruble established by the National Bank of the Republic of Belarus.

When determining comparability of transactions, and also for carrying out, if necessary, corrections of commercial and/or financial conditions of transactions, there shall be performed an analysis of the following characteristics of the analysed and comparable transactions:

qualitative characteristics of goods (works, services) being the subject matter of the transaction, quantity of goods (works, services), terms of delivery of goods (execution of works, rendering of services), payment terms;

functions exercised by the parties to the transaction, risks accepted by them.

Functions exercised by the parties to the transaction, which shall be taken into account when determining comparability of transactions include in particular, but not exclusively:

carrying out design of goods and technological development thereof;

production of goods (execution of works, rendering of services);

assembly of goods or components thereof;

mounting and/or installation of equipment;

research-and-development and technological and experimental works;

carrying out wholesale or retail trade of goods;

warranty maintenance;

storage of goods;

transport of goods;

insurance;

carrying out financing;

exercising control over quality;

exercising strategic management, including determining price policy, strategy of production and realization of goods (works, services), volume of sales, range of goods (works, services offered), consumption properties, and also exercising operative administration;

organisation of sale and/or production of goods with engagement of other persons disposing of respective capacities.

When determining comparability of transactions, there shall be considered terms and conditions of the transaction accepted by each party to the transaction when carrying out its activity and which affect the terms and conditions of the transaction:

production risks, including the risk of work below production capacities;

risk of change of market prices for acquired materials and manufactured products as a consequence of change of economic environment, risk of change of other market conditions;

risk of devaluation of supplies, loss of quality and other consumption properties, loss of property rights;

risks of change of the rate of foreign currency in relation to Belarusian ruble or another currency, interest rates, credit risks;

risk of absence of demand for goods (warehouse inventory);

terms and conditions of contracts concluded between parties to the transaction, affecting the price of goods (works, services);

characteristics of respective markets of goods (works, services), affecting the price of goods (works, services);

When determining comparability of characteristics of markets of goods (works, services), the following factors shall be taken into account:

geographical place of location of markets and volume thereof;

availability of competition on markets and relative competitiveness of sellers and buyers on the market;

availability of identical (homogeneous) goods (works, services) on the market;

supply and demand on the market and also purchasing power of consumers;

level of state interference in market processes;

development level of production and transport infrastructure;

other characteristics of the market affecting the price of the transaction.

Tax bodies shall take into account comparable transactions between persons who are not interdependent. Transactions between interdependent parties may be taken into consideration only in the instances when the existence of relations between these persons did not affect the outcome of such transactions.

It is possible to use as the transaction with comparable economic conditions a transaction made by the payer with persons not being interdependent with the said payer provided that such a transaction is made under comparable economic conditions.

8. The payer is obliged to notify about transactions performed by him within the tax period through submission to the tax body at place of putting on record of:

8.1. information about carrying out transactions specified in sub-clauses 1.1 – 1.2 of clause 1 of this Article (hereinafter for the purposes of this Article – information about transactions).

Information about transactions shall be submitted to the tax body via entering by the payer of the data thereabout in the electronic invoice-proforma (data are entered in the invoice-proforma irrespective of the sum of price of the transactions and deviation of prices applied by the payer from market prices) and sending it with the use of the Portal of electronic invoices-proforma being an information resource of the Ministry on Taxes and Dues of the Republic of Belarus;

8.2. economic substantiation of the applied prices and/or documentation confirming the economic substantiation of the applied price on transactions in the instances provided by clause 9 of this Article (data are submitted irrespective of the sum of price of the transactions and deviation of prices applied by the payer from market prices).

Control over compliance of prices applied by the payer with market prices when determining the tax base is carried out by the tax body in relation to the tax on profit via:

chamber inspections;

inspections, with the exception of chamber inspections.

The tax body becomes aware during the chamber inspection of substantiated doubts concerning compliance with market prices of the prices applied by the payer in transactions subject to control according to sub-clauses 1.1. – 1.3 of clause 1 of this Article, a notification on a paper-based carrier or in form of electronic document shall be sent to the payer with a proposal to enter changes and/or additions in the tax declaration (calculation) or to submit data specified in clause 9 of this Article:

economic substantiation of the applied price;

documentation confirming the economic substantiation of the applied price – on large transactions.

Tax bodies are entitled, for the purposes of exercising control within the framework of this Article, to request from participants of the transactions, state bodies and third persons information necessary for determining the market price on transactions.

9. Payers that carried out large transactions determined by sub-clause 1.3. of clause 1 of this Article are obliged to draw up and, upon notification of the tax body that performs a chamber inspection (at the request (prescription) of the tax body that carries out an inspection, with the exception of the chamber inspection, or that is planning is conduct in the established order), to submit to that tax body documentation confirming the economic substantiation of the applied price on each contract, addition to a contract, specification (depending on the fact which of the documents determines the price of transaction), which made part of a large transaction.

Payers that carried out transactions with immovable property determined in sub-clause 1.1 of clause 1 of this Article with interdependent persons and residents of offshore zones determined by sub-clause 1.2. of clause 1 of this Article are obliged, upon notification of the tax body that performs a chamber inspection (at the request (prescription) of the tax body that carries out an inspection, with the exception of the chamber inspection, or that is planning is conduct in the established order), to submit economic substantiation of the applied price, confirming that the price applied by the payer complies with the market price formed, accordingly, on the date of realization and/or acquisition of goods (works, services), including data (documents) provided by indents nine, twelve and thirteen of part four of this clause on each transaction, broken down to a contract, addition to a contract, specification (depending on the fact which of the documents determines the price of transaction), within the time limits specified in part three of this clause.

Documentation and economic substantiation specified in parts one and two of this clause are submitted:

when conduction a chamber inspection – within the time limit specified in the notification, which may not be less than 10 working days from the day of sending the notification;

when conduction  an inspection, with the exception of the chamber inspection – within the time limit established by tax bodied in the prescription (request) which may not be less than 5 working days from the day or receipt of the prescription (request).

Documentation confirming the economic substantiation of the applied price is understood a set of documents or a sole document, drawn up in an optional form (unless drawing up of such documents according to an established form provided by normative legal acts of the Republic of Belarus) and containing the following data:

description of entrepreneurial activity of the payer in the tax period, related to the transaction subject to the effect of sub-clause 1.3 of clause 1 of this Article, which shall include:

information about functions (productive, intermediary, other) exercised by him in transactions, material or intangible assets used (was there used office premises and/or productive capacities, and/or intangible assets, and/or warehouse premises or the transaction has bee carried out without use of mentioned assets);

information about the branch of economy (development trends, specific features, competition on the market of goods (works, services)) to which the activity of the payer is referred when carrying out the transaction;

exposition of economic and other factors that affect the establishment of prices for goods (works, services) of the payer;

schematic structure of the holding (group of companies), name and location of the managing company, enumeration of main kinds of activities of the holding (group of companies) – if the payer makes part of a holding (group of companies);

information about strategy of sales and management of the payer, which may affect the price of the transaction;

information about the interdependent person or about resident of the offshore zones:

full name of the organisation, surname, own name, patronymic (if such is available) of the person, including interdependent person or resident of the offshore zone, which concluded with the payer a transaction specified in clause 1 of this Article (hereinafter in this clause – party of the transaction), indication of the country of their registration, citizenship or place of residence or tax residence;

data about the level of interdependence with the party of the transaction (share of direct participation, share of indirect participation, availability of control in relation to or on the part of the person being the party of the transaction, whether or not the party of the transaction and the payer are founders of the same organisation, other grounds specified in Article 20 of this Code);

description of the kind of activity of the interdependent person or resident of the offshore zone (indication of the branch of economy to which its activity is referred, its reputation on the market – stable opinion about merits and shortcomings of the company in the business world, stability of its financial state, share of the market, accessibility of information in open sources), objective of acquisition of the good (work, service) being the subject matter of the transaction (end consumption, resale, use in the production);

description of the subject matter that includes the description of the good (work, service) with indication of the code of the Single Commodity Nomenclature for Foreign Economic Activity of the Customs Union (code of the State Classifier of the Republic of Belarus "Kinds of Economic Activities", Industrial and Agricultural Production"), quality characteristics of the goods (set of properties, characteristics, specified in the certificate of quality (conformity) of the goods (work, service), data about the trade name, indication of the country of origin and manufacturer, data about delivery terms (according to the rules of International Commercial Terms (INCOTERMS 2010)), actual making of payments (preliminary payment (in what amount), subsequent payment (in what number of days), providing adjournment, by-installment payment, etc.);

information (if available) about prices for identical (homogeneous) goods (works, services), profitability on comparable transactions, applied by the payer with non-interdependent persons, other organisations which carried out comparable transactions with indication of sources of information and enclosure of documents containing data about prices (profitability) (extracts from printed editions and other documents). If the source of information is the data from the global computer network Internet, there shall be indicated a respective site on which such data are placed and/or submitted a graphic image of the display (screen shot) of the respective internet page;

data about approaches of the payer toward determining the price (value) of the transaction:

method of determining the price in the event of use by the payer of one of the methods provided by clause 4 of this Article, with substantiation of motives of the choice of the method used;

data about other factors that affected the price (profitability) applied by the payer when carrying out the transaction, including calculation of the price;

correction of the tax base for the tax made by the payer (in the event of carrying out them) and the sum of corrections.

In addition to the specified information the payer is entitled to submit other information confirming that commercial and/or financial conditions of transactions performed by him comply with those which took place in comparable transactions, including of other persons, performed with the persons which are not interdependent, and also other documents confirming that prices applied by the payer on transactions comply with the level of market prices.

Article 31. Realization of goods (works, services), property rights

1. Realization of goods (works, services), property rights is deemed to be the alienation of goods by one person to another person (execution of works by one person for another, provision of services by one person to another), the transfer of property rights by one person to another person on a reimbursable or non-reimbursable basis, regardless of the way the rights to the goods (results of executed works, provided services) have been acquired or of the form of respective transactions.

Realization of goods (works, services), property rights may be deemed to be also other operations in the cases provided by the General part of this Code or by acts of the President of the Republic of Belarus.

The moment of actual realization of goods (works, services), property rights is determined in accordance with this Code or acts of the President of the Republic of Belarus.

Gratuitous transfer of goods (works, services), property rights is deemed to be the transfer of goods (execution works, rendering of services), property rights without payment and the exemption from the duty to pay for them.

The transfer of property rights to the intellectual property objects is deemed to be the transfer of said right by the rightholder, partially or totally, to another person under a contract stipulating the transfer (concession) of exclusive rights to such objects, and also granting by the rightholder (licenser) to another person (licensee) or by the licensee to a sublicense of a permission to use the corresponding intellectual property object.

2. It is not considered to be the realization of the goods (works, services), property rights when the following is gratuitously transferred:

2.1. property of organisation to its successor(s) at reorganisation of the organisation;

2.2. property of an organisation to its participant (shareholders) in the amount not exceeding the amount of its contribution (input) in the statutory fund of this organisation during the liquidation or withdrawal (expulsion) of the participant from this organisation. In that instance the value of transferred property and the amount of contribution (input) of the participant (shareholder) shall be converted into US dollars at the official rate set by the National Bank of the Republic of Belarus, respectively, on the date of transfer of the property and on the date of making the contribution (input);

2.3. goods (works, services), property rights within one owner according to the decision of the owner or the decision of a body authorized by the owner;

2.4. of property of a natural person to another natural person being, in accordance with legislation, a married couple or close relatives, if such transfer is not connected with the entrepreneurial activity;

2.5. of residential apartments in houses of state housing fund at their privatization by the citizens of the Republic of Belarus.

2.6. property (works, services) to the Republic of Belarus or to its administrative and territorial units, including represented by authorized state bodies, legal and natural persons;

2.7. property being in the ownership of the Republic of Belarus or its administrative and territorial units to state organisations by the decision of the property owner or a body (organisation) authorized by him;

2.8. unused property being in the republican and communal ownership into the ownership of individual entrepreneurs and non-state legal persons.

3. The following is not deemed to be the realization:

3.1. alienation of property as the result of requisitioning, nationalization or confiscation;

3.2. transfer of property rights as the result of inheritance;

3.3. turning over into ownership of the state of abandoned property, finds or treasures, and neglected animals;

transfer of assets as contributions (inputs) to the statutory funds of organisations that are made by the founders (participants) of the given organisations;

3.5. transfer of goods (execution of works, rendering of services), property rights to the consumer of advertising in the absence of payment or another consideration if the said goods (works, services), property rights are objects of advertising and/or contain information about objects of advertising (with the exception of advertising services rendered to the advertiser), and also transfer of goods (works, services), property rights as prize when holding an advertisement game in accordance with the legislation.

4. Execution of works (provision of services) for free by one natural person to another being in marriage or being close relatives, if such works (services) are not connected with the entrepreneurial activity.

5. On contracts in which the amount of obligations is denominated in Belarusian rubles as an equivalent to the amount in foreign currency, the proceeds from the realization (income) of goods (works, services), property rights is taken in Belarusian rubles at the official rate set by the National Bank of the Republic of Belarus on the date of realization (receipt of income) of goods (works, services), property rights, and in cases where the date of determining the value of the obligation precedes or coincides with the date of realization (acquisition of incomes) in the amount payable in Belarusian rubles.

On contracts in which the amount of obligations is denominated in foreign currency as an equivalent to the amount in another foreign currency, the proceeds from realization (income) of goods (works, services), property rights, is taken on the date of sale (acquisition of incomes) of goods (works, services), property rights in foreign currency equivalent to the amount in the other foreign currency by applying official rates set by the National Bank of the Republic of Belarus on that date, and in cases where the date of determining the value of the obligation precedes or coincides with the date of realization (receipt of incomes) – in the amount payable in foreign currency. In that instance the proceeds (incomes) in foreign currency is recalculated into Belarusian rubles at the official rate set by the National Bank of Belarus on the date of realization (receipt of incomes).

The date of determining the value of obligations under the contract means the date on which, in accordance with legislation or with an agreement of the parties, the amount in Belarusian rubles is determined, payable on the obligations under such contract, denominated in Belarusian rubles in the amount equivalent to the amount of foreign currency, or the amount payable in foreign currency on obligations denominated in foreign currency in the amount equivalent to the amount in another foreign currency.

Article 32. Place of realization of goods

A place of realization of goods is deemed to be the territory of the Republic of Belarus, if the goods are on the territory of the Republic of Belarus and are not shipped or transported to the buyer (the receiver indicated by the buyer) and/or if the goods at the moment of beginning shipment or transportation to the buyer (the receiver indicated by the buyer) are on the territory of the Republic of Belarus.

When goods are realized by the payer of the Republic of Belarus to the payer of another state – member of the Eurasian Economic Union, where the carriage (transportation) of the good has begun outside the customs territory of the Eurasian Economic Union and completed in another state – member of the Eurasian Economic Union, the place of realization of such good is recognized the territory of the Republic of Belarus, if the good is placed under the customs procedure of release for internal consumption in its territory.

Article 33. Place of realization of works, services, property rights

1. The place of realization of works, services and property rights is deemed to be the territory of the Republic of Belarus, if:

1.1. works and services are directly connected with the real estate, including those being erected (except for air, sea and internal water vessels as well as space objects) being on the territory of the Republic of Belarus.

This provision is also applied and in relation to putting of the immovable property into lease, (financial lease (leasing)) and hiring of the immovable property, and also in relation to the services of experts and agents on the evaluation of the immovable property, and also engineering and designer services, services of author’s and engineering supervision, directly connected with the real estate;

1.2. works and services are connected with the movable property being on the territory of the Republic of Belarus, with the exception of the lease (financial lease (leasing)) of movable property, including vehicles.

This provision is also applied with regard to air vessels, sea vessels, and vessels of inland navigation, and to space objects as well;

1.3. services are actually rendered on the territory of the Republic of Belarus in the sphere of culture, art, physical culture, tourism, leisure and sport, training (education), with the exception of services in the sphere of training (education) where the learning is carried out in the form of distance learning;

1.4. the buyer (purchaser) of works, services and property rights carries out the activity on the territory of the Republic of Belarus and/or its place of location (place of residence) is the Republic of Belarus.

In the event if, the buyer of works, services, property rights for the intellectual property objects is a foreign organisation and the consumer is its affiliate or representation that carries out the activity in the territory of the Republic of Belarus and/or its place of location is the Republic of Belarus, the place of carrying out of works, services, property rights for the intellectual property objects is deemed to be the territory of the Republic of Belarus.

The provisions of this sub-clause apply in relation to:

obtaining and maintaining in force of patents and other documents certifying the rights to the industrial property objects protected by the state, transfer of the rights to intellectual property objects;

realization (transfer) of the property rights to intellectual property objects;

rendering of audit, consultation, marketing, legal, accounting, engineering, advertising services, service on information processing, providing of information and designer services, advertising services, services on information processing, informational support, designer services (including services on development of the design layout), services in the sphere of training (education) where the learning is carried out in the form of distance learning, performance of research and development, technological and experimental works;

rendering of services on recruiting and hiring of personnel in the event if the personnel works at the place of activity of the buyer;

lease (financial lease (leasing)) of movable property with the exception of vehicles;

rendering of services (works performance) on development of software for electronic data processing machines and databanks (software and information products for computing machinery), their adaptation and modification, to support such software and databases;

rendering of services on providing the disk space for placing information on a server and/or services for its technical maintenance, services for the design, development, graphic design and modification of web pages, database development, access to them;

rendering of services provided by this sub-clause by a person who engage another person, in his name for the main participant of the contract or in the name of the main participant of the contract, to execute works (render services);

1.5. activity of an organisation or individual entrepreneur is carried out on the territory of the Republic of Belarus and/or the place of their location (place of residence) is the Republic of Belarus and they execute works and render services, realize (transfer) property rights (with the exception of property rights to intellectual property objects) not provided by the sub clauses 1.1 - 1.4 of this clause.

This provision is applied, in particular, with regard to services on carriage of freight, passengers and their luggage, renting, lease (financial lease (leasing)) of means of transport, including renting (freight) of means of transport with crew.

2. If the realization of works and services are auxiliary in relation to the realization of main works and services, the place of such auxiliary realization is the place of realization of the main works and services.

3. For the purposes of this Article and Chapter 12 of this Code the following terms and their definitions are used:

audit services are services on performance of the audit of the accounting, tax, financial and accounting statements;

accounting services are services for organising, management, restoration of accounting, preparation and/or presentation of tax, financial and accounting statements;

designing services are services for design of art forms, appearance of products, building facades, interior space of the premises, artistic design;

engineering services are engineering and consulting services on preparation of the process of production and realization of goods (works, services), preparation of construction and exploitation of industrial, infrastructure, agricultural and other objects, as well as pre-design and design services (preparation of feasibility studies, design development, technical testing and analysis of results of such testing);

consulting services are services on providing explanations, advice and other forms of consultation, including the identification and/or assessment of problems and/or capabilities of the person on the managerial, economic, financial (including tax and accounting) issues, as well as planning, organising and carrying out entrepreneurial activity, human resource management;

marketing services are services related to research, analysis, planning and forecasting in the production and circulation of goods (works, services), provided for the adoption of measures to create necessary economic conditions for the production and circulation of goods (works, services), including their characteristics, development of pricing strategy and advertising strategy;

scientific research works are performance of scientific research based on the requirements specification of the customer;

research and development and research and technology (technological) works are development of a prototype of a new product, design documentation for it, or new technology;

advertising services are services on creation, dissemination and distribution (by any means and in any form) of the information intended for an indefinite number of persons and designed to form or support the interest to a natural or legal person, goods, trademarks, works, services;

information processing services are services for the implementation of collection and compilation of information, systematization of information files (data) and providing at the disposal of the user of the results of processing of this information;

services on providing information are services on providing information (on making the information known) requested by the customer;

legal services are services of a legal nature, including providing of the explanations and consultations, preparation and expert examination of documents, representation of the interests of clients in courts;

vehicles – aircraft and sea vessels, internal water vessels, mixed river-sea vessels, railroad or tramway rolling-stock units, buses, automobiles, including trailers and semitrailers, cargo containers, used for carriage of persons or freight, mine dump trucks. Railroad rolling-stock units mean separate objects of railroad rolling-stock units: locomotives, freight and passenger railroad cars equipped or not with motors, from which electric trains are formed; diesel-trains, motor-rail cars, railbuses, diesel and electric trains, electric motor-rail cars, intended for carriage for freight, persons and/or luggage, post.

Article 34. Incomes and sources of their receipt

1. The income is deemed to be an economic benefit in money or in kind, taken into accounted in the case if it is possible to estimate it and at the extent  this profit can be estimated and determined for a certain tax, due (duty) in accordance with the General part of this Code or acts of the President of the Republic of Belarus.

2. Incomes of the payer can be referred to the incomes from the sources in the Republic of Belarus or to the incomes from the sources beyond the Republic of Belarus in accordance with this Code and other acts of tax legislation.

3. If the provisions of this Code and other acts of taxation legislation do not allow unambiguously refer the incomes received by the payer to incomes from sources in the Republic of Belarus, the referral of the income to one source or another, as well as determination of the share of such incomes are carried out in order established by legislation.

Article 35. Dividends and interest

1. The dividend is deemed to be any income calculated by the unitary enterprise to the owner of its property, other organisation (except for the simple partnership) to the participant (shareholder) under the portions (stock, shares) belonging to the given participant (shareholder) in the order of distribution of the profit remaining after taxation.

The incomes received under the agreements (debt obligation) providing the participation in profits is equated to the dividends .

2. [Excluded]

3. The interest, unless otherwise established by this Code, is deemed to be any income calculated under the bonds of any kind, bills of exchange (promissory notes), deposit or saving certificates, money deposits and other similar debt obligations (except for those providing for the participation in profits) regardless of the method of its formalization.

SECTION II
TAX OBLIGATION

CHAPTER 4
TAX OBLIGATION AND ITS FULFILLMENT

Article 36. Tax obligation

1. Tax obligation is deemed to be the duty of the payer (another obliged person) to pay a definite tax or due (duty) upon availability of circumstances established by this Code, customs legislation of the Customs Union and/or acts of the President of the Republic of Belarus, the Law of the Republic of Belarus "On customs regulation in the Republic of Belarus" or decisions of local Councils of Deputies (in relation to local taxes and dues).

2. Grounds for arising, change and termination, and also the procedure for and conditions of fulfilment of the tax obligation are determined by this Code, customs legislation of the Customs Union and/or acts of the President of the Republic of Belarus, the Law of the Republic of Belarus "On customs regulation in the Republic of Belarus" or decisions of local Councils of Deputies (in relation to local taxes and dues).

3. Tax obligation is imposed on the payer (another obliged person) from the moment of arising of the circumstances providing for the payment of the relevant tax and due (duty).

4. The tax obligation is terminated by its fulfilment by the payer (another obliged person) or with arising of the circumstances with which this Code, customs legislation of the Customs Union and/or acts of the President of the Republic of Belarus, the Law of the Republic of Belarus "On customs regulation in the Republic of Belarus" or decisions of local Council of Deputies (in relation with local taxes and dues) connect the termination of the tax obligation under the given tax and due (duty).

Article 37. Fulfilment of tax obligation

1. Fulfilment of the tax obligation is deemed to be the payment of the owed sums of tax and due (duty).

The tax obligation is deemed to be fulfilled in the instance of an erroneous indication of the name (code) of the bank the number of the account for recordkeeping of means of the republican budget by the payer in the payment instruction for remittance of a sum of the tax, due (duty) to the budget instead of the name (code) of the bank the number of the account for recordkeeping of means of a local budget and vice versa if such indication has entailed non-remittance of this sum to the respective budget.

Provisions of part two of this clause do not cover the fulfilment of a tax obligation on payment of customs payments and state duty.

2. Fulfilment of tax obligation is carried out directly by the payer except for the cases when in accordance with this Code, customs legislation of the Customs Union, the Law of the Republic of Belarus "On customs regulation in the Republic of Belarus" and/or acts of the President of the Republic of Belarus or decisions of local Councils of deputies (in relation to local taxes and dues) the fulfilment of his tax obligation is imposed on another obliged person or another person is granted the right to pay taxes, dues (duties) for of the payer.

3. Fulfilment of the tax obligation, unless otherwise established by this Code and/or acts of the President of the Republic of Belarus, customs legislation of the Customs Union, the Law of the Republic of Belarus "On customs regulation in the Republic of Belarus" is carried out by the payers (other obliged persons) regardless of their bringing to liability for violation of the legislation, with the exception of a tax obligation arisen in connection with the income in relation to which the confiscation has been applied.

It is not required the payment of due sums of taxes, dues (duties), with the exception of sums of customs payments collected by the customs bodies, by the payer–organisation in the case of reimbursement in the established order of the loss in the form of non-paid sums of taxes, dues (duties) by the owner of the property of the organisation, founder (participant) or another person, including the head of the organisation, who have the right to give instructions mandatory for the organisation or have the possibility determine its actions otherwise.

It is not required the payment of the owed sums of customs payments by the payer in the case of reimbursement of the caused loss in the form of non-paid customs payments in the order established by the legislation for payment (collection) of customs payments.

4. A tax, due (duty) is not deemed to be paid in cases of recall by the payer or return by the bank to the payer of payment instruction for the transferred sums of tax and due (duty) to the budget (except for instances of collecting the sum of the tax, due (duty) by the moment of such recall (return), and also if at the moment of submitting the payment instruction on paying the tax and due (duty) to the bank by the payer this payer has other submitted and not fulfilled money claims that in accordance with legislation are not fulfilled in the extraordinary or first turn order, and/or does not have sufficient monetary means at the account for satisfaction of all money claims.

The tax obligation is deemed to be fulfilled after the tax or customs body has taken, in the order established by Chapter 7 of this Code, the decision on offsetting of excessively paid or excessively collected sums of taxes and dues (duties) and/or after offsetting by the customs body of advance payments against customs payments or conversion (offsetting) into customs payments of monetary means presented as security of paying customs duties, taxes (hereinafter – security sums) in accordance with the customs legislation of the Customs Union, the Law of the Republic of Belarus "On customs regulation in the Republic of Belarus", unless otherwise established by treaties of the Republic of Belarus.

If the duty on calculation and deduction of the tax and due (duty) is imposed in accordance with this Code on every obliged person, the tax obligation of the payer is considered fulfilled from the day of payment of the sums of the tax or due (duty) by this obliged person to the budget.

5. Non-fulfilment and improper fulfilment by the payer (another obliged person) of the tax obligation constitute grounds for application of measures of enforced fulfilment of the tax obligation and payment of relevant penalty interest and also for application to the mentioned persons of measures of liability in the order and on the conditions established by legislation.

Article 38. Fulfilment of tax obligation upon liquidation (termination of activity) of an organisation, upon termination of activities of an individual entrepreneur, upon termination of carrying out notarial, advocatory activity, upon liquidation of an affiliate, representative office and another separate division of a legal person of the Republic of Belarus or termination of the duty on its fulfilling tax obligations of the legal person

1. The tax obligation of an organisation being liquidated is fulfilled and the penalty interest subject to payment is paid by the liquidation commission (liquidator) of this organisation, unless otherwise provided by legislation.

Concerning the taxes, duties (dues) collected by the tax bodies, the tax obligation of an organisation being liquidated is fulfilled and the penalty interest subject to payment is paid not later than on the 22 day of the month following the month of presentation of the tax declaration (calculation) in accordance with part one of clause 21 of Article 63 of this Code and also within five working days from the day of presentation of the tax declaration (calculation) in accordance with part two of clause 21 of Article 63 of this Code at the expense of monetary means of this organisation, including those received from the realization of its property.

2. The tax obligation of a simple partnership, when the contract on joint activity is being terminated, is fulfilled and the penalty interest subject to payment is paid by the participants jointly and severally.

3. If there is not enough monetary means of the liquidated organisation, including those received from the realization of its property, to completely fulfil the tax obligation and to pay due penalty interest, the remaining debt is paid by the owner of the property of such organisation, founders (participants) and other persons, including the head of such organisation, which have the right to give instructions obligatory for that organisation or which have other possibilities to determine otherwise its actions, in the cases and within the limits established by civil legislation, including the legislation on economic insolvency (bankruptcy) or by constituent documents of the organisation, and non-paid sum of the debt afterwards is considered a bad debt and is written off in the order established by this Code and/or acts of the President of the Republic of Belarus.

4. The tax obligation of an individual entrepreneur, when his activity is being terminated, is fulfilled and the penalty interest due to be paid is paid by the individual entrepreneur prior to the termination of his activity at the expense of monetary means and other property, belonging to him, with the exception of cases established by legislative acts.

Concerning the taxes, duties (dues) collected by the tax bodies, the tax obligation of an individual entrepreneur is fulfilled and the penalty interest subject to payment is paid by the individual entrepreneur not later than on the 22 day of the month following the month of presentation of the tax declaration (calculation) in accordance with part one of clause 21 of Article 63 of this Code and also within five working days from the day of presentation of the tax declaration (calculation) in accordance with part two of clause 21 of Article 63 of this Code.

5. The tax obligation of a notary carrying out notarial activity in a notarial office, an advocate carrying out advocatory activity individually (later on – advocate), when they terminate, respectively, notarial or advocatory activity shall be fulfilled and penalty interest due to be paid by them shall be paid by such a notary, advocate not later than on the 22nd day of the month following the month of submission of the tax declaration (calculation) in accordance with part six of clause21 of Article 63 of this Code at the expense of monetary means and other property belonging to them, with the exception of the instances established by the legislative acts.

6. Upon liquidation of an affiliate, representative office and other separate division of the legal person of the Republic of Belarus, whose the tax obligation shall be fulfilled by the legal person the tax obligations of which were fulfilled by the affiliate, representative office or another separate structural division, not later than on the 22nd day of the month following the month in which the tax declaration (calculation) has been submitted in accordance with requirements of part four of clause 21 of Article 63 of this Code. This provision also covers the instances of occurrence of a circumstance in relation to which the obligation of the affiliate, representative office and another separate structural division of a legal person of the Republic of Belarus is terminated to fulfil tax obligations the this legal person.

Article 39. Fulfilment of tax obligation when the organisation is being reorganised, offset, return of the excessively paid or excessively collected sum of taxes, dues (duties) and penalty interest

1. The tax obligation of a reorganised organisation, with the exception of a reorganisation in the form of transformation, shall be fulfilled and the penalty interest due to be paid by it shall be paid by the successor (successors) of this organisation in the order established by this Article.

2. Fulfilment of the tax obligation and payment of the penalty interest of a reorganised organisation is imposed on its successor(s) regardless of the fact whether or not the facts and/or circumstances of non-fulfilment or improper fulfilment of tax obligation or non-payment (not full payment) of the penalty interest of the reorganised organisation have been known before the end of the reorganisation.

The successor(s) of reorganised legal person, when fulfilling the duties on payment of taxes and dues (duties) imposed on him by this Article, enjoys all rights of the payer and fulfils  all duties provided by this Code for the payer of the taxes and dues (duties).

3. When several successors are available, the share of participation of each successor in fulfilment of the tax obligation and in payment of the penalty interest of the reorganised organisation is determined in accordance with the dividing balance.

If the dividing balance does not allow to determine the share of the successor of the reorganised organisation or exclude the possibility of fulfilment of tax obligation in full and payment of the penalty interest by any of the successors, newly appeared organisations bear joint and several responsibility to fulfil the tax obligations and pay the penalty interest of the reorganised organisation.

4. When splitting off one or several organisations from the organisation, the succession concerning the fulfilment of the tax obligation or payment of the penalty interest does not arise for split-off organisations. If in the result of such split off, the reorganised organisation has no possibility to fulfil the tax obligation, to pay the penalty interest, and this split off entailed the non-fulfilment of the tax obligation, non-payment of the penalty interest, on the decision of the court of general jurisdiction (later on unless otherwise established – the court), such split off organisations are obliged to carry out jointly and severally the tax obligation, pay the penalty interest.

5. The tax obligation of the reorganised organisation is fulfilled and the penalty interest to be paid is paid by the successor(s) of this organisation not later than on 22 day of the month following the month of its (their) state registration or entry into the Unified State Register of Legal Persons and Individual Entrepreneurs of the record about the state registration of changes and/or additions introduced in the statute (constituent contract, for a commercial organisation which operates only on the basis of the constituent contract) of the organisation in relation to the reorganisation, and when the reorganisation is in the form of accession – not later than the 22 day of the month following the month of entry into the Unified State Register of Legal Persons and Individual Entrepreneurs of the record about the termination of activity of the acceding organisation.

51. Sums of the tax, due (duty) and penalty interest excessively paid by the reorganised organisation or collected prior to its reorganisation are subject to offset for fulfilment by the successor(s) of such organisation of tax obligations, payment of penalty interest by the reorganised organisation or to return to the successor(s) of the reorganised organisation (if no non-fulfilled tax obligations, non-paid penalty interest available for the reorganised organisation and its successor(s)). Offset and/or return is performed in the order provided by this Code for payers of taxes, dues (duties) with regard to specific features provided by this Article.

52. When several successors are available, sums of the tax, due (duty), penalty interest excessively paid by the reorganised organisation or excessively collected prior to its reorganisations, subject to offset and/or return to its successor(s) are determined in accordance with the portion of each successor determined in accordance with the dividing balance sheet.

6. Fulfilment of the tax obligation and payment of the penalty interest by the successors of the reorganised organisation are ensured in the order and on conditions established by this Code.

Article 391. Fulfilment of tax obligation upon transfer of the property into trust management

1. The tax obligation arisen for the trustor in relation to the property transferred into the trust (purchased by the trustee at the expense of means of the trustor in connection with the trust) and also concerning the taxation objects arisen in connection with the trust over such property is fulfilled by the trustor himself, unless otherwise established by this Code.

2. The trustee fulfils the tax obligation arisen for the trustor in relation to the property transferred into the trust (purchased by the trustee at the expense of means of the trustor in connection with the trust) and also concerning the taxation objects arisen in connection with the trust over such property in the cases established by this Code.

Article 40. Fulfilment of tax obligation of a deceased natural person, a person declared deceased, missing or incapable, return of the excessively paid or excessively collected sum of taxes, dues (duties), penalty interest

1. The tax obligation of the deceased natural person is fulfilled by his heir(s) that have accepted the inherited property of the deceased within the limits of the cost of the inherited property and proportionally to the share in the inheritance not later than two months from the day of accepting the inheritance. In this instance the succession concerning the fulfilment by the heir(s) of the duty to pay the penalty interest of the deceased natural person does not arise.

Upon the application of the heir(s) of the deceased natural person the tax body, within 5 days from the day of submitting the application, is obliged to inform the heir(s) of the deceased natural person about availability of the debt under the tax obligation of the deceased natural person.

When there is no heir(s) or if the heir(s) refuse(s) to accept the inheritance as well as in case if the amount of the tax obligation of the deceased exceeds the value of the inherited property or, in the absence of the inherited property, the non-paid sum of the debt of the deceased is recognized a bad debt and is written off in the order established by this Code and/or acts of the President of the Republic of Belarus.

Fulfilment of the tax obligation of the natural person declared deceased is conducted in the similar order.

Provisions of parts one-four of this clause do not apply to the performance of the duty to pay the customs duties, taxes, arising for a natural person, who was a declarant of goods for the personal use, moved through the customs border of the Eurasian Economic Union. Such duty terminates in relation to the death of the declarant or with declaring him dead.

2. The tax obligation of the natural person recognized missing or incapable is fulfilled and the penalty interest due to be paid is paid by the person authorized by the body of trusteeship and guardianship or directly by the body of trusteeship and guardianship not later than three months from the day of recognizing the natural person missing or incapable at the expense of the property of this natural person.

The tax body at the place of putting on record of the natural person recognized missing or incapable is obliged to inform the person authorized by the body of trusteeship and guardianship or to the body of trusteeship and guardianship about the availability of the tax obligation not fulfilled and non-paid penalty interest of the natural person recognized missing or incapables, and about the duty of the mentioned authorized person (mentioned authorized body) to fulfil, in the established order, the tax obligation and pay the penalty interest instead of the natural person recognized missing or incapable.

The mentioned notification is transferred to the person authorized by the body of trusteeship and guardianship or to the body of trusteeship and guardianship within 5 days from the day of reception of the information form the authorized person (authorized body) on recognition of the natural person missing or incapable.

The indebtedness on the tax obligation of the natural person recognized missing or incapable as well as the penalty interest unpaid by him, if there is not enough property (no property) of this natural person to fulfil the obligation and pay the penalty interest, is recognized a bad debt in the part in which it exceeds the value of the mentioned property and is written off in the order established by this Code and/or acts of the President of the Republic of Belarus.

When taking the decision on abolishing the recognition of the natural person missing or abolishing the decision on declaring the natural person deceased or taking the decision on recognition of the natural person capable, from the day of taking the mentioned decision, the effect of the tax obligation not fulfilled or written off earlier and the accruing of the penalty interest (including the earlier accrued) are renewed.

3. Fulfilment of the tax obligation of the natural person deceased, declared deceased, missing or incapable is ensured in the order and on conditions established by this Code.

4. When there is no indebtedness of the natural person deceased, declared deceased on fulfilment of the tax obligations, the sums of the tax, due (duty) and penalty interest excessively paid by or excessively collected from these persons are subject to return or offset to the heirs proportionally to their share in the inheritance in the order established by Articles 60 and 61 of this Code.

Article 41. Tax base and tax rate (rates)

1. The tax base is the value, natural or other characteristic of the taxation object.

The tax base is established in respect to every tax and due (duty).

2. The tax rate is the amount of tax charges on a calculation unit of the tax base, unless otherwise established by this Code, international legal acts constituting the normative legal base of the Customs Union and Single Economic Space, acts constituting law of the Eurasian Economic Union and/or acts of the President of the Republic of Belarus.

Tax rates are established in respect to every tax, due (duty) unless otherwise established by the President of the Republic of Belarus.

3. The tax base and tax rates of the republican taxes and dues (duties) are established by this Code or other legislative acts, unless otherwise established by the President of the Republic of Belarus or acts constituting law of the Eurasian Economic Union.

The tax base and tax rates for local taxes and dues are established by the local councils of deputies in accordance with this Code.

Article 42. Tax period and reporting period

1. The tax period is the calendar year or other period of time determined in respect to every concrete tax and due (duty), at the end of which the tax base is determined and the sum of this tax and due (duty) is calculated.

The tax period may consist of several reporting periods.

The tax period, unless otherwise established by part two of Article 2961 of this Code, is understood a period of time according to the results of which the payers (other obliged persons) are obliged to present to the tax body tax declarations (calculations) and/or other documents and data necessary for computation and payment of taxes, dues (duties).

2. In the cases established by this Code, the payers (other obliged persons) may be imposed the duty on computation and payment of the tax before or during the tax period, reporting period.

Article 43. Tax privileges

1. The tax privileges are the advantages, in comparison to other payers, granted to certain categories of payers provided by this Code and other acts of tax legislation and also by treaties of the Republic of Belarus, international legal acts constituting the normative legal base of the Customs Union and the Single Economic Space, and/or acts constituting law of the Eurasian Economic Union  and/or the Law of the Republic of Belarus "On customs regulation in the Republic of Belarus", including the possibility not to pay the tax, due (duty) or to pay them in a lesser amount.

2. Tax privileges are established in the following forms:

2.1. exemption from a tax or due (duty);

2.2. tax deductions and/or discounts decreasing the tax base or the sum of the tax or due (duty), additional in relation to those considered when determining (calculating) the tax base for all payers;

2.3. tax rates decreased in comparison to the regular ones;

2.31. compensation of the sum of the tax and due (duty) paid;

2.4. in another form established by the President of the Republic of Belarus.

3. The rules of this code determining the grounds and the order of application of the tax privileges may not have individual nature.

4. Privileges on taxes, dues (duties) are established by the President of the Republic of Belarus, this Code and treaties of the Republic of Belarus, international legal acts constituting the normative legal base of the Customs Union and the Single Economic Space, and/or acts constituting law of the Eurasian Economic Union  and/or the Law of the Republic of Belarus "On customs regulation in the Republic of Belarus".

Privileges on taxes and dues (duties) for specific payers are granted in the form, order and on conditions, determined by the President of the Republic of Belarus. Granting personal tax privileges to legal persons and individual entrepreneurs is prohibited.

The Minister of Foreign Affairs of the Republic of Belarus and his deputies, as well as heads of diplomatic missions and consular institutions of the Republic of Belarus have the right to reduce rates of consular fees or exempt from consular fees organisations and natural persons, upon their applications submitted in writing, and also on written petitions of the Chambers of the National Assembly of the Republic of Belarus, Council of Ministers of the Republic of Belarus, Constitutional Court of the Republic of Belarus, Supreme Court of the Republic of Belarus, Administration of the President of the Republic of Belarus, State Secretariat of the Security Council of the Republic of Belarus, State Control Committee of the Republic of Belarus, the General Prosecutor's Office of the Republic of Belarus, Central Commission of the Republic of Belarus on Elections and Holding Republican Referendums and republican bodies of state administration, if the reasons alleged by them will be considered meaningful.

Local council of deputies or, on their instructions, local executive and administrative bodies have the right to grant privileges on republican taxes and dues (duties) fully paid to local budgets:

to certain payers – natural persons on taxation objects not related to carrying out entrepreneurial activity, based on their property status;

to certain categories of payers in the order and on conditions determined by the President of the Republic of Belarus, this Code and/or other laws.

5. The payer has the right to enjoy tax privileges from the moment of arising of legal grounds for their application and within all of the period of validity of such grounds.

Privileges on the taxes, dues (duties) control over calculation and payment of which is impose on tax bodies, which have not been used by the payer in accordance with part one of this clause, may be used by him upon availability of all following conditions:

the payer has not declared in writing a refusal to use privileges on taxes, dues (duties);

the tax obligation on taxes, dues (duties) is arisen during the validity of legal grounds for using the privileges on taxes, dues (duties);

three years have not expired from the day of arising of the tax obligation the fulfilment of which gave legal grounds for using the privileges on taxes, dues (duties), unless otherwise provided by this Code.

The privileges on customs payments not used when declaring the goods place under a respective customs procedure, may be used by the payer, if the duty on making these payments has arisen within the validity period of legal grounds for using the mentioned privileges and three years have not passed from the day of registration of the declaration for the goods by the customs body.

The payer has the right not to use the tax privileges, refuse to use them or suspend their usage for one or several tax periods, unless otherwise established by this Code.

Privileges on taxes, dues (duties) the control over which is imposed on tax bodies may not be used in relation to taxes, dues (duties), the establishment of taxation object and/or determination of the tax base on which are carried out on the basis of primary accounting documents recognized in the order established by the legislation as not having legal force and only in the part falling on such primary accounting documents.

6. When using the tax privileges on customs payments, the payer shall provide in his customs declaration the information about the application of such privileges and about documents, confirming the right to these privileges.

If using the tax privileges on customs payments is linked with obligations of the person to observe established restrictions concerning use and/or disposal of goods and/or of requirements and conditions, the tax declaration shall be considered as a written commitment (declaration) of the declarant concerning the intended purpose of goods and/or the use of goods or about disposal of such goods for the purposes corresponding to the terms for granting privileges.

The payer is entitled, during the inspection, to use the privileges on taxes, dues (duties), not used earlier, upon observance of conditions established by part one of this clause, by parts 2 and 3 of clause 5 of this Article and submission of the documents confirming the right to the privileges on taxes, dues (duties).

7. Upon transformation of a legal person of one kind in a legal person of another kind (change of organisational and legal form) the right of the reorganised legal person to use privileges on taxes, dues (duties) is transferred to the newly formed legal person.

Article 44. Order of computation of taxes and dues (duties)

1. The payer (other obliged persons) independently calculates the sum of the tax and due (duty) subject to payment for the tax period based on the tax base, tax rate and tax privileges, unless otherwise established by this Code.

2. In cases provided by this Code, customs legislation of the Customs Union and/or acts of the President of the Republic of Belarus or decisions of local Council of Deputies (in relation with local taxes and dues) the duty to calculate the sums of taxes and dues (duties) may be imposed on the tax body or taxation agent.

Article 45. Time limits for payment of taxes and dues (duties)

1. The time limits for payment of taxes and dues (duties) are established by the this Code, the Law of the Republic of Belarus "On customs regulation in the Republic of Belarus", customs legislation of the Customs Union and/or acts of the President of the Republic of Belarus or decisions of local councils of deputies (in relation to local taxes and dues) as applied to each tax and due (duty).

2. The change of the term of payment of tax and due (duty) established by the this Code, the Law of the Republic of Belarus "On customs regulation in the Republic of Belarus", customs legislation of the Customs Union and/or acts of the President of the Republic of Belarus or decisions of local councils of deputies (in relation to local taxes and dues) by the payer (another obliged person), tax or other body is not allowed, with the exception of the cases established by this Code, the Law of the Republic of Belarus "On customs regulation in the Republic of Belarus", customs legislation of the Customs Union and/or the President of the Republic of Belarus.

3. The time limits of payment of the tax and due (duty) may be determined by the calendar date, expiration of the period of time and also by indication of the event that shall occur and of the action that shall be committed.

Article 46. Order of payment of taxes and dues (duties)

1. Payment of taxes and dues (duties), penalty interest is conducted by the one-time payments of all owed sum of tax, due (duty), penalty interest or in another order established by this Code, other laws of the Republic of Belarus, customs legislation of the Customs Union and/or acts of the President of the Republic of Belarus or decisions of local council of deputies (in relation with local taxes and dues).

2. 2. Payment of taxes and dues (duties) is conducted in cash or cashless form in Belarusian rubles, unless otherwise established by this Code or other legislative acts, customs legislation of the Customs Union, treaties of the Republic of Belarus.

Recalculation of the sum, computed in Belarusian rubles, of the tax, due (duty), penalty interest, collected by customs bodies into foreign currency in which the payment is performed is carried out at the official rate of the Belarusian ruble established the National Bank of the Republic of Belarus in relation to the respective foreign currency on the day of registration of the customs declaration by the customs body.

3. The day of payment of the tax, due (duty), penalty interest is considered the following:

3.1. the day of giving the payment instruction on remittance of the owed sums of tax, due (duty), penalty interest to the bank by the payer through presentation to the bank of a payment instruction on a paper carrier, sending payment instruction to the bank in a electronic form via systems of distance bank servicing (Client-bank, Internet-bank, Phone-bank, etc.) or via systems of settlement with the use of electronic money, subject to availability on the account (in the electronic purse) of the payer (another obliged person) of means sufficient for fulfilment of the payment instruction of the payer (another obliged person) in the full amount;

3.2. the day of fulfilment by the bank of the payment instruction of the payer (another obliged person) on remittance of the owed sums of tax, due (duty), penalty interest earlier not fulfilled because of absence on the account of the payer (other obliged) person of the means sufficient for the fulfilment of the payment instructions of the payer (another obliged person) in the full amount;

3.3. the day of input of the cash monetary means by the payer (another obliged person) for transfer of the owed sums of tax, due (duty), penalty interest into the bank, rural executive, tax or customs body or a postal organisation of the Ministry of Communication and Informatization of the Republic of Belarus or in the instances established by the tax legislation or the Law of the Republic of Belarus "On customs regulation in the Republic of Belarus" in another authorized organisation;

3.4. conversing (offsetting) into customs payments of security sums:

deposited to the current (settlement) account of the Ministry of Finance of the Republic of Belarus (single account) in Belarusian rubles, – the day specified in sub-clauses 3.1–3.3, 3.5 or 3.6 of this clause (depending on the form of the payment of such security), with regard to the payment of the security sums;

deposited to the current (settlement) account of the customs office, in the instances provided by the legislation, in the foreign currency, – the day of submission to the customs office of the written application of the payer (another obliged person) on turning the security sums into the customs payments;

3.5. the day when the payer (another obliged person) makes the payment using a bank payment card or its details under the procedure established by the legislation of the Republic of Belarus in order to pay the owing sums of the tax, due (duty), penalty interest.

3.6. the day when the monetary means in payment of owing amounts of the tax, due (duty), penalty interest accepted by the paying agent from a natural person by means of the use of the automated information system for a single settlement and information space under the procedure established by the legislation of the Republic of Belarus;

3.7. the day of fulfilment by the bank of payment instructions on remittance of the owed sums of tax, due (duty), penalty interest from the accounts of the Ministry of Finance of the Republic of Belarus, General departments (directorates) of the Ministry of Finance of regions and the city of Minsk – in the event of fulfilment of tax obligations of the payer (another obliged person) at the expense of means from the budget;

3.8. the day of accepting into the respective budget of monetary means in foreign currency – when the tax, due (duty) and penalty interest is paid in foreign currency, and also when the payer remitted the payable sums of tax, due (duty), penalty interest in foreign currency from outside the Republic of Belarus.

4. The payment of the tax, due (duty), penalty interest by the representative of the payer in the name of the payer represented by him, unless otherwise established by the tax legislation, customs legislation of the Customs Union or the Law of the Republic of Belarus "On customs regulation in the Republic of Belarus", is conducted only at the expense of the means of that payer.

5. The order of payment of the tax and due (duty) is established in respect to each tax and due (duty).

6. It is allowed, in the order established by this Code, unless otherwise established by acts constituting law of the Eurasian Economic Union, to set off the excessively paid or collected sums of taxes, dues (duties) and penalty interest and direct them for the repayment of the indebtedness and/or fulfilment of the forthcoming tax obligation. In this instance the day of payment of the tax, due (duty), penalty interest by the payer (another obliged person) is considered the day of performance by the tax body of the offset of excessively paid or excessively collected sums of the taxes, dues (duties), penalty interest performed by the tax body towards the indebtedness and/or towards the fulfilment of the forthcoming tax obligation and when such sums are set off by the customs body – the day determined in sub-clauses 3.1–3.3, 3.5–3.7 of clause 3 of this Article or in clause 5 of Article 55 of this Code (depending on the form in which such sums have been paid (collected)).

It is allowed, in accordance with acts constituting law of the Eurasian Economic Union and/or the Law of the Republic of Belarus "On customs regulation in the Republic of Belarus", to set off advance payments towards the customs payment, penalty interest, unless otherwise established by the treaties of the Republic of Belarus. In this instance the day of payment of the tax, due (duty), penalty interest by the payer (another obliged person) is considered the day determined in sub-clauses 3.1–3.3, 3.5–3.7 of clause 3 of this Article (depending on the form in which such sums have been paid (collected)).

7. The offset of the taxes, dues (duties), penalty interest, with the exception of import customs duties, subject to be paid by the payer (by another obliged person) and financial obligations of recipients of budgetary means form the republican and local budgets toward this payer (another obliged person) is allowed.

8. [Excluded]

Article 47. Recognition of indebtedness on taxes and dues (duties) as bad debt and its writing-off

Recognition of the debt on taxes and dues (duties) as bad debt and its writing off is carried out in the order established by the President of the Republic of Belarus.

Article 48. Duties of banks on fulfilling payment instructions on remittance of taxes, dues (duties), penalty interest, decisions about collection of taxes, dues (duties), penalty interest and payment orders, as well as on documents transfer

1. Banks are obliged, in the turn order established by legislation, to fulfil the payment instruction of the payer (another obliged person), debtors of the payer (another obliged person) – organisation on remittance of the taxes and dues (duties) and penalty interest and also the decision of the tax or customs body on collecting the tax, due (duty) or penalty interest at the expense of the monetary means of the payer (another obliged person), debtors of the payer (another obliged person) – organisation.

2. Fulfilment of the payment instructions of the payer (another obliged person), debtors of the payer (another obliged person) - organisation on remittance of the tax, due (duty) or penalty interest or the decision of the taxation or customs body on collecting the tax, due (duty) or penalty interest by the banks at the expense of the monetary means, electronic money of the payer (another obliged person), debtors of the payer (another obliged person), unless otherwise established by this Code, is conducted in the turn order, in which this payment instructions are received by the bank.

3. The remittance of the tax, due (duty) or penalty interest is deemed to be the credit of the mentioned sums of the tax, due (duty) or penalty interest to the account of the relevant budget.

4. A payment instruction of the payer (another obliged person), debtors on remittance of the tax, due (duty) or penalty interest or the decision of the taxation or customs body on collecting the tax, due (duty) or penalty interest with enclosure of the payment order shall be executed by the bank on the same day when they are received by the bank.

In the event of absence on the account, in the electronic purse of the payer (another obliged) person of a sufficient sum of monetary means in the moment of receipt of such a payment instruction or decision with enclosure of the payment order, their execution shall be carried out by the bank as the monetary means, electronic money are being received on the accounts, electronic money in the electronic purses mentioned in the payment instruction of the payer (another obliged) person or in the decision and the payment order of the tax body.

Remittance by the banks of taxes and dues (duties) and penalty interest accepted in the cash register of the bank on payment instructions of payers (other obliged persons) in cash monetary means shall be effectuated not later than on the banking day following the day of acceptance of mentioned payments.

The payment for servicing under the mentioned operation is not charged.

Collection of payment for receipt by banks and other authorized organisations of cash monetary means from natural persons including those registered as individual entrepreneurs when taxes, dues and other obligatory payments to republican and local budgets are paid (compensated) is prohibited.

41. Payment for the transfer in the electronic form of the documents used by the tax and customs bodies while performing duties imposed on them by this Code and other acts of legislation, including at their transfer in the republican centralized system of the interbank correspondence exchange, is not levied.

5. In case of non-fulfilment or improper fulfilment by the bank in the established term of the payment instruction of the payer (another obliged person), debtors of the payer (another obliged person) - organisation on transfer of the tax, due (duty) or penalty interest or the decision of the taxation or customs body on collection the tax, due (duty) or penalty interest at the expense of the monetary means, electronic money of the payer (another obliged person), debtors of the payer (another obliged person) - organisation (except for instances of non-fulfilment due to the causes which do not depend on the bank, the bank pays the penalty interest in the order established by the article 52 of this Code, and also bears liability in accordance with legislation.

CHAPTER 41
CHANGE FOR AN ORGANIZATION AND INDIVIDUAL ENTREPRENEUR OF THE TIME LIMIT ESTABLISHED BY LEGISLATION FOR PAYING TAXES, DUES (DUTIES), WITH THE EXCEPTION OF TAXES, DUES (DUTIES) COLLECTED BY CUSTOMS BODIES

Article 481. Main provisions of change for an organisation and individual entrepreneur of time limit established by legislation for paying taxes, dues (duties), with the exception of taxes, dues (duties) collected by customs bodies

1. A time limit established by legislation for paying taxes, dues (duties), with the exception of taxes, dues (duties) collected by customs bodies the order and conditions for changing which are determined by customs legislation of the Customs Union and legislation of the Republic Belarus on customs regulation, may be changed for an organisation or individual entrepreneur, individually, according to a decision of the President of the Republic of Belarus or to a decision of a regional, the Minsk City, district,  district, urban (of region-subordinated cities) councils of deputies or, on their instructions, by respective local executive and administrative bodies in the order established by this Chapter. In doing so regional and Minsk City, district, urban (of region-subordinated cities) councils of deputies or, on their instructions, respective local executive and administrative bodies are entitled to change  for an organisation or individual entrepreneur the time limit established by the legislation for payment of taxes, dues (duties) and penalty interest, to be paid to the local budget in full, in the forms and on the conditions determined by this Chapter and in the order established by regional, the Minsk City, district, urban (of region-subordinated cities) councils of deputies.

2. The time limit established by the legislation for payment of taxes, dues (duties), penalty interest may be changed in the form of:

adjournment with a one-time payment of sums of payment of taxes, dues (duties), penalty interest  (hereinafter - adjournment);

by-installment payment with a by-stage payment of sums of payment of taxes, dues (duties), penalty interest  (hereinafter - by-installment payment);

adjournment of payment of the sum of  indebtedness on taxes, dues (duties), penalty interest with subsequent by-installment repayment thereof;

tax credit, with simultaneous or by-stage payment of sums of taxes, dues (duties) within the period of validity of that credit (hereinafter referred to as the tax credit).

3. The condition for changing the time limit established by the legislation for payment of taxes, dues (duties), penalty interest shall be the payment within the established time limit of current payments to the budget, and also of payments for repayment of sums adjourned or to be paid by installments of the indebtedness on taxes, dues (duties), penalty interest, payments for repayment of sums of taxes, dues (duties) on which the tax credit has been granted and of the interest for using the adjournment and/or by-installment payment, tax credit.

For the purposes of this Article, current payments to the budget are understood payments on taxes, dues (duties) to be paid in the period of changing the time limit established by the legislation for payment of taxes, dues (duties), penalty interest.

Article 482. Grounds and order of change of time limit established by legislation for paying taxes, dues (duties) in the form of adjournment and/or by-installment payment

1. Adjournment and/or by-installment payment are granted for the sum of indebtedness on taxes, dues (duties), penalty interest for a time limit of not more than one year each, upon availability of one of the following grounds:

threat of economic insolvency (bankruptcy) in case of one-time payment of the indebtedness on taxes, dues (duties), penalty interest ;

delay of financing from the budget, including delay of payment for a completed state order;

if production and/or realization of goods (works, services) are of a seasonal nature. The list of branches and kinds of activity, having a seasonal nature, is approved by the Council of Ministers of the Republic of Belarus;

in case of damage as a result of act of natural disaster, technological catastrophe or other force majeure circumstances.

2. Adjournment of and/or by-installment payment may be granted in relation to all payable sums of taxes, dues (duties), penalty interest or a part thereof, for one or several kinds of taxes, dues (duties).  Charge of the penalty interest on the sum of tax indebtedness on taxes, dues (duties), penalty interest is terminated from the first day of the period for which the adjournment of and/or by-installment payment are granted.

3. 4. When the adjournment of and/or by-installment payment are granted in the instances specified in indents two and four of clause 1 of this Article, the interest are charged and paid at a rate of not less than 1/4 of the rate equal to 1/360 of the refinancing rate of the National Bank of the Republic of Belarus, effective on the day of payment (collection) of payments for discharge of adjourned (to be paid by installments) sums of indebtedness on taxes, dues (duties), penalty interest  for each day of the period of using the adjournment of and/or by-installment payment.

4. The interest for the adjournment is paid as a lump sum on the day of discharge of adjourned sums of indebtedness on taxes, dues (duties), penalty interest, for using the by-installment payment – in equal installments simultaneously with payments made for discharge of the indebtedness to be paid by installments.

For using the adjournment of payment with subsequent by-installment payment, the interest is paid on the sum of adjourned indebtedness on taxes, dues (duties), penalty interest simultaneously with the payment of the first installment for discharge of the indebtedness to be paid by installments, and on the sum of indebtedness to be paid by installments – in equal installments simultaneously with payments made for discharge of the indebtedness to be paid by installments.

The calculation of the interest is made on the sum of payment to be paid for discharge of adjourned indebtedness on taxes, dues (duties), penalty interest, and also based on the number of days in the period for which such a payment is made.

5. Adjournment and/or by-installment payment are granted in the instances specified in indents three and five of clause 1 of this Article, accordingly, within the limits of sums of monetary means not received from the budget for financing, including non-payment for a completed state order, or of sums of monetary means of the caused loss.

Article 483. Tax credit

1. Tax credit is recognized a transfer of the time limit for payment of taxes, dues (duties) established by legislation, falling on the period of effect of the tax credit, to a later time limit.

2. The tax credit may be granted for one or several kinds of taxes, dues (duties) in relation to the full sum or a part thereof. The tax credit is not granted for the taxes, dues (duties) which have already became due.

3. The tax credit may be granted:

for a time limit of one to three years – upon a threat of economic insolvency (bankruptcy) in case of one-time payment of the indebtedness on taxes, dues (duties), penalty interest;

for a time limit of one month to one year – if production and/or realization of goods (works, services) are of a seasonal nature. The list of branches and kinds of activity, having a seasonal nature, is approved by the Council of Ministers of the Republic of Belarus.

The period for which the tax credit is granted includes term of repayment of the credit.

The size of the tax credit shall not exceed the sum of the tax, due (duty) to be paid during the period for which the tax credit is granted.

4. For using the tax credit the payers pay the interest in the amount of not less than ½ of the interest rate equal to 1/360 of the refinancing rate of the National Bank of the Republic of Belarus effective on the day of paying (collecting) of a payment for discharge of sums taxes, dues (duties) on which the credit has been granted, for each day of the period of using that credit.

The interest for using the tax credit shall be simultaneously with paying a payment for discharge of the sums of taxes, dues (duties) on which the tax credit has been granted.

Computation of the interest for using the tax credit is made on the sum of payment to be made for discharge of the sums of taxes, dues (duties) on which the tax credit is granted, and also based on the number of days in the period for which such a payment is made.

Article 484. Order of adoption of the decision on change of time limit established by legislation for paying taxes, dues (duties), penalty interest

1. An organisation or individual entrepreneur pretending for change of the time limit established by legislation for paying taxes, dues (duties), penalty interest is entitled to file an application for granting adjournment and/or by-installment payment, tax credit according to the form established by the Ministry on Taxes and Dues of the Republic of Belarus. An application for granting adjournment and/or by-installment payment, tax credit shall be filed with a republican body of state administration, another organisation subordinated to the Government of the Republic of Belarus, in subordination or under the jurisdiction of which they are (make part of which); and an organisation which is not in subordination or under jurisdiction of those bodies (does not make part of such organisations), individual entrepreneur – to a regional executive committee (Minsk City Executive Committee) at the place of location of the organisation or at the place of residence of the individual entrepreneur.

2. The application specified in clause 1 of this Article shall be accompanied by:

annual individual accounting and/or financial statements for the expired calendar year, and also interim individual accounting and/or financial statements for the last reporting period of the current year. The effect of this indent covers payers in relation to which the duty of drawing up such statements is established by legislation;

statement on the last reporting date about basic economic parameters, according to the form approved by the Ministry of Economy of the Republic of Belarus;

documents confirming that the main kind of activity carried out by the organisation or individual entrepreneur is an activity included in the list of branches and kinds of activity, having a seasonal nature, approved by the Council of Ministers of the Republic of Belarus (in the instance of granting adjournment and/or by-installment payment, tax credit on a respective ground);

experts reports of an authorized body (organisation) about the cost of damage caused to the organisation or individual entrepreneur as a result of a natural disaster, technological catastrophe or other force majeure circumstances, and also about the cost of reparation of this damage (in the instance of granting adjournment of and/or by-installment payment on a respective ground).

3. The state body, organisation specified in clause 1 of this Article shall:

within three working days after the receipt of the application and documents specified in clause 2 of this Article, request from the tax body at the place of putting on record of the organisation or individual entrepreneur a reference about the state his settlements with the budget. The tax body shall give the reference within three working days after the receipt of the request;

not later than five working days after the receipt of the reference requested in accordance with indent two of this clause, prepare a conclusion about expediency (non-expediency) of granting adjournment and/or by-installment payment, tax credit;

within five working days after preparation of the conclusion about expediency (non-expediency) of granting adjournment and/or by-installment payment, tax credit, prepare a respective draft decision of the President of the Republic of Belarus and send it for obtaining consent to the Ministry of Economy of the Republic of Belarus, Ministry of Finance of the Republic of Belarus, Ministry on Taxed and Dues of the Republic of Belarus and Ministry of Justice of the Republic of Belarus. Upon obtaining the consent of the mentioned state bodies, the draft decision is subject to be agreed with the Committee of State Control of the Republic of Belarus.

In the event of preparation of a conclusion about non-expediency of granting adjournment and/or by-installment payment, tax credit, the tax body, organisation specified in clause 1 of this Article shall, within five working days after preparation of the conclusion, notify about it the organisation or individual entrepreneur which pretended for change of the time limit established by the legislation for payment of taxes, dues (duties), penalty interest.

4. The draft decision shall specify:

full name of the organisation, surname, own name, patronymic (if such is available) of the individual entrepreneur, pretending for change of the time limit established by the legislation for payment of taxes, dues (duties), penalty interest;

kinds of taxes, dues (duties) for which the adjournment of and/or by-installment payment, the tax credit are granted, and, in case of granting the adjournment of and/or by-installment payment – sums of indebtedness on taxes, dues (duties) and penalty interest, the date on which the indebtedness is subject to adjournment of and/or by-installment payment;

time limit for which  adjournment of and/or by-installment payment, tax credit is granted;

amount of interest for using the adjournment of and/or by-installment payment, tax credit;

time limits and order of payment of taxes, dues (duties), penalty interest and also of the interest for using the adjournment of and/or by-installment payment, tax credit;

condition of payment of current payments to the budget, and also of payments for repayment of sums adjourned or to be paid by installments of the indebtedness on taxes, dues (duties), penalty interest, payments for repayment of sums of taxes, dues (duties) on which the tax credit has been granted and of the interest for using the adjournment and/or by-installment payment, tax credit;

names of republican bodies of state administration, other state organisations subordinated to the Government of the Republic of Belarus, regional executive committees (Minsk City Executive Committee), exercising control over fulfilment of the adopted decision.

5. The draft decision with enclosure of documents specified in clauses 2 and 3 of this Article shall be sent to the President of the Republic of Belarus through the Administration of the President of the Republic of Belarus within fifteen-day period from the day of its submission in the established order to the Council of Ministers of Republic of Belarus.

In case the President of the Republic of Belarus takes a decision on changing the time limit established by legislation for paying taxes, dues (duties), penalty interest, a copy of that decision shall be sent by the Council of Ministers of the Republic of Belarus:

to the organisation or individual entrepreneur for which the time limit established by legislation for paying taxes, dues (duties), penalty interest has been changed;

to the Ministry of Economy of the Republic of Belarus, Ministry of Finance of the Republic of Belarus, Ministry on Taxes and Dues of the Republic of Belarus;

to republican bodies of state administration, other state organisations subordinated to the Government of the Republic of Belarus, regional executive committees (Minsk City Executive Committee) on which the control over fulfilment of the decision taken is imposed.

Article 485. Termination of the effect of change of term established by legislation for payment of taxes, dues (duties and fines)

1. The effect of adjournment of and/or by-installment payment, the tax credit is terminated upon the expiration of the period for which they have been granted in the event of:

premature payment of sums of taxes, dues (duties), penalty interest and the interest thereon;

violation of conditions for changing the time limit established by the legislation for payment of taxes, dues (duties), penalty interest – formation of an indebtedness on payment of current payments to the budget, of payments for repayment of sums of indebtedness on taxes, dues (duties), penalty interest adjourned and/or to be paid be installments, payments for repayment of sums of taxes, dues (duties) on which the tax credit has been granted, interest for using the adjournment and/or by-installment payment, tax credit.

2. Upon violation of conditions for changing the time limit established by the legislation for payment of taxes, dues (duties), penalty interest, the organisation or individual entrepreneur loses the right to use the adjournment and/or by-installment payment, tax credit, and sums of taxes, dues (duties) on which the tax credit has been granted, interest for using the adjournment and/or by-installment payment, tax credit shall be collected for all period of use. In this instance the penalty interest is charged on the sums of taxes, dues (duties) in relation to which the adjournment of and/or by-installment payment, tax credit have/has been granted in the order established by Article 52 of this Code beginning from the day on which the right to use the adjournment of and/or by-installment payment, tax credit has been lost.

Article 486. Control over implementation of decisions on change of time limit established by legislation for paying taxes, dues (duties)

Control over implementation of decisions on change of time limit established by legislation for paying taxes, dues (duties) is exercised by:

republican bodies of state administration, other state organisations subordinated to the Government of the Republic of Belarus – in relation to organisations being in subordination or under the jurisdiction thereof (make part thereof);

regional executive committees, Minsk City Executive Committee – in relation to organisations not being in subordinated or under supervision of the bodies listed in indent two of this Article (not making part of such organisations), individual entrepreneurs;

tax bodies – over fulfilment of conditions for changing the time limit established by the legislation for payment of taxes, dues (duties), penalty interest, and also of payments for repayment of sums adjourned or to be paid by installments of the indebtedness on taxes, dues (duties), penalty interest, payments for repayment of sums of taxes, dues (duties) on which the tax credit has been granted and of the interest for using the adjournment and/or by-installment payment, tax credit.

CHAPTER 5
MEANS OF SECURING THE FULFILLMENT OF TAX OBLIGATION AND PAYMENT OF PENALTY INTEREST

Article 49. Means of securing the fulfilment of tax obligation and payment of penalty interest

1. The fulfilment of the tax obligation is secured by the following methods:

1.1. by the pledge of property;

1.2. suretyship;

1.3. penalty interest;

1.4. suspension of operations on accounts, electronic purses in the bank;

1.5. arrest of property.

2. The payment of penalty interest is secured by the methods specified in sub-clauses 1.1, 1.2, 1.4 and 1.5 of clause 1 of this Article.

3. In the part of securing performance of the customs payments, the methods of securing of the fulfilment of the tax obligation and payment of penalty interest in the order and on conditions established by the customs legislation of the Customs Union and the legislation of the Republic of Belarus on customs regulation may be applied.

Article 50. Pledge of property

1. In the case of change of time limits of fulfilment of the tax obligation and payment of penalty interest, the duty on payment of taxes, dues (duties) and fines can be secured by the pledge.

2. The contract on property pledge is concluded between the pledgor-payer (another obliged person) and the tax body at the place of putting on record of the payer (another obliged person). For the contract on pledge the rules provided by legislation of the given kind of contract are applied.

3. The pledgor is not entitled to alienate the pledge object, transfer it into lease or gratuitous use to other person or otherwise dispose of it without the consent of the pledgeholder.

Article 51. Suretyship

1. In the case of change of time limits of fulfilment of the tax obligation and payment of penalty interest, the duty on payment of taxes, dues (duties) and fines can be secured by the shuretyship.

The contract on suretyship is concluded between the surety and the tax body at the place of putting on record of the payer (another obliged person) and includes the duty of the surety to fulfil the tax obligation of the payer in the full amount, if the latter has not paid the owed sums of taxes, dues (duties) or penalty interest within the established term . To the contract on suretyship the rules provided by the legislation for the given kind of contract are applied.

2. In the case of non-fulfilment or improper fulfilment by the surety of his obligations, the tax body has the right to collect the owed sums of tax, due (duty) or penalty interest from the surety or the payer (another obliged person).

3. The order and conditions for application of the suretyship as a method of securing the discharge of the customs payments are established by the President of the Republic of Belarus.

Article 52. Penalty interest

1. The penalty interest is money sums that the payer (another obliged person) is obliged to pay in the case of fulfilment of the tax obligation later in comparison to time limits established by the tax legislation.

2. The sum of the respective penalty interest is paid additionally to the sum of tax, due (duty) subject to payment regardless of the application of other methods of securing the fulfilment of the tax obligation and also of sanctions for the violation of the tax legislation.

3. The penalty interest is calculated for each calendar day of delay including the day of payment (collecting) within the whole period of non-fulfilment of the tax obligation starting from the day following the day of payment of the tax or due (duty) established by the tax legislation, unless otherwise provided by part 2 of this clause.

If in accordance with the tax declaration (calculation) with made amendments and/or changes or by the results of the inspection, the sum of the tax, due (duty) is to be paid additionally, and the previously paid sum of this tax, due (duty) exceeds the sum calculated in the previously submitted tax declaration (calculation), and the sum of such excess was set off against the oncoming payments of taxes, dues (duties), penalty interest or returned to the payer (another obliged person), for the sums of taxes, dues (duties) in the amount of this excess the penalty interest is being charged from the day following the day of such setoff (return).

31. The penalty interest is not charged on the amount of taxes, dues (duties) payable by the payer (another obliged person), in case of their non-payment or partial payment on the basis of written explanations on the issues of the implementation of the acts of tax legislation, received tax bodies.

The provision of part one of this clause ceases to be applied in ten calendar days after the sending to the payer (another obligated person) a written explanation on issues of application of acts of tax legislation by a superior tax body, which differs from the explanation on the same issue given primarily by the lower tax body.

32. The penalty interest is not calculated on sums of state duty to be paid by the payers mentioned in indent 3 of Article 248 of this Code.

4. The penalty interest per each day of the delay is determined in the percentage points from the unpaid sums of tax, due (duty) having regard to the interest rate equal to 1/360 of the refinancing rate of the National Bank of the Republic of Belarus valid for the respective periods of non-fulfilment of the tax obligation.

The calculation of the penalty interest is performed on each such period according to the formula:

P = (NTO x CD x RR) / (360 x 100), where:

P is the amount of the penalty interest calculated in the respective period of non-fulfilment of the tax obligation;

NTO is the amount of non-fulfilled tax obligation in the respective period of non-fulfilment of the tax obligation determined with regard to the provisions of part 2 of clause 3 of this Article in the instances established by this Article;

CD is the number of calendar days during which the unpaid sum of tax, due (duty) and the refinance rate of the National Bank of the Republic of Belarus remained constant, including the day of payment (collection) of the respective sum of the tax, due (duty) or the day preceding the day when the refinance rate of the National Bank of the Republic of Belarus was changed;

RR is the refinance rate of the National Bank of the Republic of Belarus valid for the respective periods of non-fulfilment of the tax obligation.

5. The penalty interest is paid (collected) after the payment (collecting) of the owed sums of tax and due (duty).

6. After fulfilling the tax obligation the payer (another obliged person) may be exempted from payment of the penalty interest in the order established by the President of the Republic of Belarus.

Article 53. Suspension of operations on accounts, electronic purses in the bank

1. Suspension of operations of the payer (another obliged person) on accounts, electronic purses in the bank is deemed to be a suspension by the bank, according to the decision of taxation or customs body, of all expenditure operations on the account, electronic purse, unless otherwise provided by part two of this clause.

The mentioned restriction does not cover:

operations connected with performance of payments to the budget or state non-budgetary funds, including the state extrabudgetary fund of social protection of the population of the Republic of Belarus on obligations of the person the operations at the account, electronic purses of which are suspended;

operations connected with fulfilment by the bank of decisions of the tax body on collecting tax, due (duty), penalty interest at the expense of the means of debtors of the person the operations on accounts, electronic purses of which are suspended, in the absence in the bank of a decision on suspending the operations, adopted by the Committee of State Control and/or resolutions (judgments) on imposing arrest;

operations carried out at the expense of monetary means of the payer, accounted on correspondent accounts, charity accounts open for making (input) of foreign gratuitous aid in the form of monetary means, including in the foreign currency, special accounts open in accordance with the legislation;

other operation in the cases established by legislative acts.

The bank where the payer (another obliged person) has his account opened, operations on which were suspended, has no right to open to the payer (another obliged person) other accounts, with the exception of accounts on record keeping of means of the budget of the state non-budgetary fund of social protection of the population of the Republic of Belarus, if in the bank there is a decision about suspension of the operations of the payer (another obliged person) on accounts or the information about the suspension of the operations of the payer (another obliged person) on accounts received from the automated information system used for the interaction of the registering bodies with the authorized bodies and organisations, including tax and customs bodies, banks (hereinafter – AIS “Interaction”). Other banks are not entitled to open to the payer (another obliged person) the accounts, with the exception of accounts on record keeping of means of the budget of the state non-budgetary fund of social protection of the population of the Republic of Belarus, if they have the information received from AIS “Interaction” about the suspension of the operations of the payer (another obliged person) on accounts in other banks.

The procedure under which the banks receive the information about the suspension (cancellation of suspension) of the operations of payers (other obliged persons) on accounts from AIS “Interaction” is determined by the Council of Ministers of the Republic of Belarus.

2. Decision on the suspension of the operations of the payer (another obliged person) on his accounts, electronic purses in the bank is taken by the head (his deputy) of the tax or customs body in cases:

2.1. of non-fulfilment by the payer (another obliged person) within the established time limits of tax obligation and non-payment of the penalty interest;

2.2. failure of the payer (another obliged person) to submit to tax or customs bodies the tax declarations (calculations) on taxes and dues (duties);

2.3. failure of the payer (another obliged person) to submit to the tax bodies or their officials the documents of accounting and/or tax records, special permits (licenses), other documents and information for conducting the inspection.

21. Decision on the suspension of the operations of the payer (another obliged person) on his account in the bank is taken by the head (his deputy) of the tax body in cases:

of inclusion of the payer (another obliged person in the register of commercial organisations and individual entrepreneurs with high risk of committing offences in the economic sphere;

if the sum of monetary means credited to accounts of a commercial organisation, individual entrepreneurs in banks for one month has exceeded 5000 base units and the head of this commercial organisation, individual entrepreneur or another person authorized under the established procedure to act in the name of the commercial organisation, individual entrepreneur do not possess the data about actual circumstances of carrying out entrepreneurial activity as a result of which the mentioned means were received.

3. The decision of the tax or customs body on suspension of the operations of the payer (another obliged person) on his accounts, electronic purses in the bank is subject to unconditional fulfilment by the bank.

4. Suspension of the operations of the payer (another obliged person) on his accounts, electronic purses in the bank is effective from the moment of receipt by the bank of the decision of the tax or customs body on suspension of such operations till the abolishment of the decision of the tax or customs body on suspension of the operations of the payer (another obliged person) on his accounts, electronic purses in the bank.

5. The decision on suspension of the operations or on ending the suspension of the operations of the payer (another obliged person) on his accounts, electronic purses in the bank is brought, not later than one working day following the day of taking such a decision, by the tax or customs body to the notice of the head (representative) of the bank and to the payer (another obliged person) on a paper-based carrier or in the form of an electronic document according to established formats.

The procedure of transfer, acceptance and processing of decisions of tax bodies about suspension of operation and termination of the suspension of operation on accounts, electronic purses of the payer (another obliged person) send to the bank according to established formats in the form of electronic document is established by the Ministry on Taxes and Dues of the Republic of Belarus and the National Bank of the Republic of Belarus.

The procedure of transfer, acceptance and processing of decisions of customs bodies about suspension of operation and termination of the suspension of operation on accounts, electronic purses of the payer (another obliged person) send to the bank according to established formats in the form of electronic document is established by the State Customs Committee of the Republic of Belarus and the National Bank of the Republic of Belarus.

In the event of bringing to the notice of the payer (another obliged person) of the decision on suspension of operations or on ending the suspension of operations of the payer (another obliged person) on his accounts, electronic purses in the bank on a paper-based carrier, such a decision is to be handed in against the signature (sent by registered mail with a return receipt requested) to the payer (another obliged person) or his representative.

6. Suspension of operations on the accounts, electronic purses of the payer (another obliged person), if the decision about suspension of operations on the accounts, electronic purses of the payer (another obliged person) had been adopted on the grounds specified in clause 2 of this Article, is abolished by the decision of the head (his deputy) of the tax or customs body not later than one working day following the day of receipt by the tax or customs body of documents confirming the elimination by the payer (another obliged person) of violations which served as the ground for suspension of operations on his accounts, electronic purses in the bank.

Suspension of operations on the accounts of the payer (another obliged person), if the decision about suspension of operations of the payer (another obliged person) on his accounts in the bank had been adopted on the grounds specified in clause 21 of this Article is abolished by the decision of the head (his deputy) of the tax or customs body:

not later than one working day following the day of exclusion of the payer (another obliged person in the register of commercial organisations and individual entrepreneurs with high risk of committing offences in the economic sphere – if the decision about suspension of operations of the payer (another obliged person) on his accounts in the bank had been adopted on the grounds specified in clause 21 of this Article;

not later than one working day following the day when the tax body has received information from the head of this commercial organisation, individual entrepreneur or another person authorized under the established procedure to act in the name of the commercial organisation, individual entrepreneur about actual circumstances of carrying out entrepreneurial activity as a result of which more than 5000 base units had been credited to accounts of the commercial organisation, individual entrepreneur in banks for one month – if the decision about suspension of operations of the payer (another obliged person) on his accounts in the bank had been adopted on the grounds specified in indent three of clause 21 of this Article.

7. Non-fulfilment or improper fulfilment by the bank of the decision of the tax or customs body on suspension of the transactions on the accounts, electronic purses of the payer (another obliged person) is the ground for bringing this bank and/or its officials to the liability established by the legislative acts.

Article 54. Arrest of property

1. Arrest of property is deemed to be an action of the tax or customs body on limitation of the property rights of the payer (another obliged person) in relation to property belonging to him on the right of ownership, economic management or operative administration. The arrest of property of the payer (another obliged person) consists in making an inventory of the property and declaration of a ban on disposing of it, and when necessary – in seizure of the property arrested and its transfer for storage to the payer (its representative) or to another person warning them of the responsibility for the preservation of the property attached.

2. Arrest of property is conducted in case of non-fulfilment by the payer (another obliged person), within established time limits, of the tax obligation or non-payment of the penalty interest.

3. Arrest of property may be imposed on a part or on all property of the payer (another obliged person) except for the property on which in accordance with legislation the execution may not be levied.

4. Only property which is necessary and enough and ensures the execution of the tax obligation, payment of the penalty interest is a subject to arrest, unless otherwise established by the part two of this Article.

In case if the payer (another obliged person) possesses undivided property the value of which exceeds the sum of non-executed tax obligation, unpaid penalty interest, and other property adequate to secure such execution is absent, this property may be arrested.

5. Decision on arrest of property of the payer (another obliged person) is taken by the head (his deputy) of the tax or customs body in the form of a resolution on imposing the arrest on the property.

The arrest of property of the natural person being in the residential house is conducted under the resolution on imposing the arrest of property with the prosecutor's approval.

6. Arrest of the property of the payer (another obliged person)—organisation is conducted with participation of its legal or authorized representative at presence of witnesses.

In absence of the legal or authorized representative of the payer (another obliged person) or refusal to participate at arrest of property the arrest of property is conducted at presence of two witnesses with the subsequent notification of the payer (another obliged person) on appearance of its legal or authorized representative in tax or customs body.

7. Arrest of property of the payer (another obliged person) is conducted at his presence.

In absence of the payer (another obliged person) or his refusal to be present at the arrest of the property, the arrest of property is conducted in the presence of two witnesses with subsequent notification of the payer (another obliged person) about the arrest.

8. Before the arrest of property the officials carrying out the arrest of property are obliged to present to the payer (another obliged person), his legal or authorized representative other persons mentioned in clause 7 of this article the resolution on imposing the arrest of property (in cases provided by part two clause 5 of this article the approval of the prosecutor) and the documents confirming their powers.

9. The property subject to arrest of property is to be listed and described in the inventory of the property with indication therein of the data provided by the legislation.

All objects subject to arrest of property are shown to the witnesses and the payer (another obliged person) or to his legal or authorized representative, or to other persons mentioned in clause 7 of this article. When necessary the property is packed and sealed at the place of the arrest.

10. The head (his deputy) of the tax or customs body that have issued the resolution on imposing the arrest on the property determines the place, where the arrested property shall be located till determining the place of its storage in accordance with legislation.

11. Seized property is transferred for storage to the payer (his representative) in the cases established by legislation, or to another person, with warning such persons about liability in accordance with legislation for damage, disbursement, concealment or alienation of the seized property, about which a written pledge should be taken.

If the arrested property has not been seized, such property is entrusted to the payer (his representative) according to the property inventory with a warning about the liability in accordance with legislation, for damage, disbursement, concealment or alienation of the property transferred, about which a written pledge should be taken.

The person to which the property included in the inventory is transferred for storage, if that person is not the payer (another obliged person) or its representative, is to be reimbursed for expenses on storage of the property at the expense of the payer (another obliged person) in the order established by legislative acts.

12. In the case of arrest of food and perishable goods, animals, which require special conditions for storage (care), the realization of such property is carried out in the order established by legislation.

13. Damaging, spending, concealing or alienating the property included in the inventory are not allowed. The non-observance of the established order of storage of the said property is a ground for bringing the guilty persons to liability provided by the legislation.

14. The decision on imposing arrest on property is effective from the moment of imposing the arrest till its cancelling by the head (his deputy) of the tax or customs body which has made such decision, or till its cancelling by the superior tax or customs body, or by the court.

The decision on imposing arrest on property is cancelled by the head (his deputy) of the tax or customs body which has made such decision:

when the tax obligation is terminated, the penalty interest is paid;

when the materials on the property of the payer (another obliged person) on which the execution is levied by the court have been returned to the tax or customs body if the property had not been realized by a trading entity within two months after its re-evaluation (or of three months after its transfer for the realization), and for immovable property – within one year.

The cancelling of the decision on imposing arrest on property on the basis specified in indent 3 of part 2 of this clause, does not terminate the tax obligation of the payer (another obliged person), duties to pay the penalty interest.

The property transferred on for storage to other persons is to be returned to the payer (another obliged person). In case of cancelling the decision on imposing arrest of the property after its realization (transfer for another use), all the monetary means received by the budget from its realization (other use of this property) are to be returned to the payer (another obliged person). For the property transferred gratuitously, the monetary means are reimbursed in the amount of the sum indicated in the statement of transfer of the property for the realization or for other use.

CHAPTER 6
ENFORCED FULFILLMENT OF TAX OBLIGATION AND COLLECTION OF PENALTY INTEREST

Article 55. Collection of tax, due (duty), and penalty interest

1. Collecting the tax, due (duty) and penalty interest is deemed to be the enforced fulfilment of the tax obligation and payment of penalty interest in the case of non-fulfilment and improper fulfilment by the payer (another obliged person) in the established term of the tax obligation and non-payment (not full payment) of the penalty interest.

2. Collecting the tax, due (duty) and penalty interest is conducted in the order and on conditions provided by this Code at the expense of monetary means and/or other property of the payer (another obliged person) debtors of the payer (another obliged person) - organisation.

3. When collecting the tax, due (duty) or fine the tax or customs body may apply the suspension of the operations on accounts, electronic purses of the payer (another obliged person) in the banks and/or imposing the arrest on property of the payer (another obliged person) in the order established by this Code.

4. Specific features of collecting the tax, due (duty) and penalty interest by the customs bodies may be established by the Law of the Republic of Belarus "On customs regulation in the Republic of Belarus" and/or acts of the President of the Republic of Belarus.

5. When the tax, due (duty), penalty interest is collected by the tax or customs body, the day of payment of the tax, due (duty), penalty interest is deemed to be:

5.1. when collecting the tax, due (duty), penalty interest in accordance with Articles 56 and 58 of this Code:

the day the tax or customs body gives the payment instructions on collecting the owed sums of tax and due (duty) to the bank, subject to availability on the account of the payer (another obliged person) of means sufficient for fulfilment of the payment instructions;

the day when the bank executes the payment instructions of the tax or customs body on collecting the owed sums of tax and due (duty), not executed earlier due to the absence of means sufficient for fulfilment of the payment instructions in full amount on the account of the payer (another obliged person) – organisation, the debtor of the payer (another obliged person) – organisation;

5.2. the day of accepting into the respective budget of cash monetary means (including in foreign currency) – when collecting the tax, due (duty), penalty interest at the expense of cash monetary means of the payer (another obliged person) – organisation in accordance with Article 57 of this Code;

5.3. the day of accepting into the respective budget of monetary means from the realization of property – when collecting the tax, due (duty) and penalty interest at the expense of the property of the payer (another obliged person) – organisation in accordance with Article 59 of this Code and also when levying the execution, under the procedure established by the legislation, on the object of pledge in order to pay the tax, due (duty), penalty interest;

5.4. the day when the bank executes the payment instructions of the surety or guarantor to remit monetary means to the respective budget as a fulfilment by the surety or guarantor of his obligations under the contract of shuretyship or bank guarantee;

5.5. the day of accepting into the respective budget of monetary means in Belarusian rubles and/or in foreign currency– when collecting the tax, due (duty) and penalty interest from the accounts of the payer (another obliged person) – organisation in foreign currency;

5.6. the day of redemption of electronic money – when collecting the tax, due (duty) and penalty interest at the expense of electronic money in electronic purses;

5.7. the day of accepting into the respective budget of monetary means in Belarusian rubles – when collecting taxes, dues (duties) remitted by a state body of a member state of the Eurasian Economic Union in accordance with customs legislation of the Customs Union.

Article 56. Collection of tax, due (duty) or penalty interest at the expense of monetary means on accounts, electronic money in electronic purses of the payer (another obliged person) – organisation

1. Collection of the tax, due (duty) or fine at the expense of the monetary means on the accounts, electronic money in electronic purses of the payer (another obliged person)—organisation is conducted in unconditional order on the ground of the decision of the head (his deputy) of the tax or customs body.

2. Decision of the tax or customs body on collecting the tax, due (duty) or penalty interest shall contain the obligatory indication of those accounts, electronic purses of the payer (another obliged person)-organisation from which the remittance of the tax, due (duty) or penalty interest shall be conducted and the sum to be remitted.

Collection of the tax, due (duty) and penalty interest is not carried out at the expense of the monetary means on correspondent accounts of the payer (another obliged person) – organisation, on charity accounts open for input (receipt) of the foreign gratuitous aid in the form of monetary means, including in the foreign currency, special accounts open in accordance with the legislative acts, and also from the accounts for record keeping means of the republican and local budgets and other means open for the Ministry of Finance of the Republic of Belarus, its territorial bodies and local financial bodies, and on accounts used for carrying out settlements in the form of letters of credit at the expense of means of the republican and local budgets.

Collection of a tax, due (duty) and penalty interest from foreign currency accounts of the payer (another obliged person)— the organisation is made in a sum equivalent to the sum of payment in Belarusian rubles at the official rate set by the National Bank of the Republic of Belarus on the date of collecting.

3. Decision of the tax or customs body on collecting the tax, due (duty) and penalty interest at the expense of the monetary means on the accounts, electronic money in electronic purses of the payer (another obliged person) – organisation with enclosure of the payment order shall be immediately brought to the notice of the bank where the accounts, electronic purses of the payer (another obliged person)–organisation are open, on a paper-based carrier or according to established formats in the form of electronic document, and is subject to unconditional fulfilment by the bank in the priority order provided by the legislation within the time limit established by part one of clause 4 of Article 48 of this Code.

In the event of absence on the account, in the electronic purse of the payer (another obliged person) of a sufficient sum of monetary means, electronic money in the moment of receipt of the decision and the payment order, such decision and payment order shall be executed in the order established by part two of clause 4 of Article 48 of this Code.

The procedure of transfer, acceptance and processing of decisions of tax bodies about collection of the tax, due (duty), penalty interest at the expense of monetary means on accounts, electronic money in electronic purses of the payer (another obliged person) – organisation,  payment orders and applications for recall (change) of payment orders, sent to the bank according to established formats in the form of electronic document is established by the Ministry on Taxes and Dues of the Republic of Belarus and the National Bank of the Republic of Belarus.

The procedure of transfer, acceptance and processing of decisions of customs bodies about collection of the tax, due (duty), penalty interest at the expense of monetary means on accounts, electronic money in electronic purses of the payer (another obliged person) – organisation,  payment orders and applications for recall (change) of payment orders, sent to the bank according to established formats in the form of electronic document is established by the State Customs Committee of the Republic of Belarus and the National Bank of the Republic of Belarus.

4. A decision of the tax or customs bodies about collection of the tax, due (duty), penalty interest at the expense of monetary means on accounts, electronic money in electronic purses of the payer (another obliged person) – organisation and the payment order are subject to be revoked not later than within one working day following the day of receipt of documents evidencing the fulfilment by the payer (another obliged person) of the tax obligation, payment of the penalty interest by means of sending of the application of the tax body or customs body on recall of the payment order that is subject to unconditional fulfilment by the bank.

Article 57. Collection of  tax, due (duty), and penalty interest at the expense of cash monetary means of the payer (another obliged person) – organisation

1. Collecting the tax, due (duty) and penalty interest at the expense of the cash monetary means (including those in foreign currency) of the payer (another obliged person)—organisation is carried out in the indisputable order on the ground of the decision of the head (his deputy) of the tax or customs body.

2. Decision of the tax or customs body on collecting the tax, due (duty) and fine at the expense of the cash monetary means is taken in the form of a resolution on their collection and shall contain the obligatory indication of the sum to collected and the sum of the actually collected monetary means. In this instance the sum of actually collected monetary means shall not exceed the sum subject to collection.

3. Cash monetary means is subject to be put in the bank on the day of their collection for remittance to the respective budget.

When it is impossible to put in the mentioned monetary means within the same day, it shall be put in the bank on the following banking day.

Ensuring the safety of the mentioned monetary means is carried out by the corresponding tax or customs body.

Article 58. Collection of tax, due (duty), and penalty interest at the expense of means of debtors of the payer (another obliged person) – organisation

1. Collecting the tax, due (duty) and penalty interest at the expense of means of the debtors of the payer (another obliged person)—organisation is conducted in the indisputable order on the ground of the decision of the head (his deputy) of the tax body at the place of putting on record of the payer (another obliged person) or of the customs body carrying out collection of customs payments.

Decision on collecting the tax, due (duty) and penalty interest at the expense of means of the debtors of the payer (another obliged person) is taken with regard to the time limits of fulfilment of the obligations between the payer (another obliged person) and his debtors.

2. Decision of the tax or customs body on collecting the tax, due (duty) and penalty interest at the expense of means of the debtors is taken in relation to one or several debtors of the payer (another obliged person) on the grounds of the statement on availability of accounts receivable at the payer (another obliged person), formalized by the tax or customs body on the grounds of documents presented by the payer (another obliged person) in accordance with 1.5 of clause 1 of Article 22 of this Code or on the basis of documents presented by the Committee of State Control of the Republic of Belarus, or as a result of measures on detecting the property of the payer (another obliged person) and also his debtors, at the results of an inspection performed by the tax or customs body or on the grounds of application of the payer (another obliged person) on cession of the claim of the creditor and the document (act of comparison or other document signed by the debtor and the payer (another obliged person)) confirming the availability of accounts receivable at the payer (another obliged person) and accounts payable at the debtor of the payer (another obliged person). The decision shall contain the indication to the accounts, electronic purses of the debtor of the payer (another obliged person) and the sum subject to collected that may not exceed the sum of accounts payable of this debtor to the payer (another obliged person).

Collecting of a tax, due (duty) and penalty interest from foreign currency accounts of debtors of the payer (another obliged person)— the organisation is made in a sum equivalent to the sum of payment in Belarusian rubles at the official rate set by the National Bank of the Republic of Belarus on the date of collecting.

Collection of the tax, due (duty) and penalty interest is not carried out at the expense of the monetary means on correspondent accounts of the debtor of the payer (another obliged person) – organisation, on charity accounts open for input (receipt) of the foreign gratuitous aid in the form of monetary means, including in the foreign currency, special accounts open in accordance with the legislative acts, and also from the accounts for record keeping means of the republican and local budgets and other means open for the Ministry of Finance of the Republic of Belarus, its territorial bodies and local financial bodies, and on accounts used for carrying out settlements in the form of letters of credit at the expense of means of the republican and local budgets.

The decision of the tax or customs body on collecting the tax, due (duty) and penalty interest at the expense of means of the debtors, the payment order and the application for recall (change) of the payment order are given to the bank servicing the given tax or customs body on a paper-based carrier or according to established formats in the form of electronic document and executed by banks in the order established by clause 3 of Article 56 of this Code, with the exception of the application for for recall (change) of the payment order.

The procedure of transfer, acceptance and processing of decisions of tax bodies about collection of the tax, due (duty), penalty interest at the expense of means on accounts of debtors of the payer (another obliged person) – organisation,  payment orders and applications for recall (change) of payment orders, sent to the bank according to established formats in the form of electronic document is established by the Ministry on Taxes and Dues of the Republic of Belarus and the National Bank of the Republic of Belarus.

The procedure of transfer, acceptance and processing of decisions of customs bodies about collection of the tax, due (duty), penalty interest at the expense of means on accounts of debtors of the payer (another obliged person) – organisation,  payment orders and applications for recall (change) of payment orders, sent to the bank according to established formats in the form of electronic document is established by the State Customs Committee of the Republic of Belarus and the National Bank of the Republic of Belarus.

The forms of statements on availability of accounts receivable at the payer (another obliged person) – organisation are established by the Ministry on Taxes and Dues of the Republic of Belarus (for application by tax bodies), and also by the State Customs Committee of the Republic of Belarus (for application by customs bodies).

3. Responsibility for the accuracy of the data on the debtors and the sums of accounts receivable bears the payer (another obliged person)—organisation.

4. A decision of the tax or customs body about collection of the tax, due (duty), penalty interest at the expense of means on accounts of debtors of the payer (another obliged person) – organisation and the payment order are subject to be revoked not later than within one working day following the day of receipt of documents evidencing the fulfilment by the payer (another obliged person) of the tax obligation, payment of the penalty interest by means of sending of the application of the tax body or customs body on recall of the payment order that is subject to unconditional fulfilment by the bank.

Article 59. Collection of tax, due (duty) and penalty interest at the expense of property of the payer (another obliged person)

1. The tax or customs body is entitled to apply to the court with the statement of claim (application) on collecting the tax, due (duty) and penalty interest at the expense of the property of the payer (another obliged person), with the exception of the property of the payer (another obliged person)—organisation the order of levying the execution on which is determined by Articles 56–58 of this Code. If it is necessary to observe the procedure for the preliminary extrajudicial case resolution established by the legislative acts, the tax o customs body is entitled to apply to the notary with the application on carrying out the executive inscription about the collection of the tax, due (duty), penalty interest at the expense of the property of the payer (another obliged person), with the exception of the property of the payer (another obliged person) – organisation.

2. The statement of claim (application) on collecting the tax, due (duty) and penalty interest at the expense of the property of the payer (another obliged person) is submitted to the court in the order established by the legislative acts. The application for execution of the executive inscription about the collection of the tax, due (duty), penalty interest at the expense of the property of the payer (another obliged person), with the exception of the property of the payer (another obliged person) – organisation, is to be submitted to the notary under the procedure established by the legislative acts.

3. Prior to the submission of the statement of claim (application) to the court or the application to a notary for execution of an executive inscription on collecting the tax, due (duty) and penalty interest at the expense of the property of the payer (another obliged person), the tax or customs body is entitled to take decision on imposing arrest on the property of the payer (another obliged person) in the order established by Article 54 of this Code.

4. Collecting of the tax, due (duty) and penalty interest at the expense of the property of the payer (another obliged person)—organisation is conducted consecutively in relation to:

4.1. the property not participating directly in the process of production of goods (works, services);

4.2. – 4.4. [excluded]

4.5. other property, except for the property on which the collection may not be imposed in accordance with legislation.

5. Collecting the tax, due (duty) and penalty interest at the expense of the property of the payer (another obliged person)—natural person is conducted consecutively in relation to:

5.1. monetary means on the accounts in the bank;

5.2. cash monetary means;

5.3. accounts receivable of the individual entrepreneur, salary and other incomes of the natural person;

5.4. the property not participating directly in the process of production of goods (works, services);

5.5. [excluded]

5.6. [excluded]

[excluded]

5.8. other property not mentioned in the sub-clauses 5.1-5.4 of this clause, except for the property on which the collection may not be imposed in accordance with legislation.

51. Expenses on collecting of the tax, due (duty), penalty interest at the expense of the property of the payer (another obliged person), including those connected with organising and carrying out the assessment, account, storage, realization or other use of such property, are reimbursed at the expense of the payer (another obliged person) in the order established by the legislation.

6. Collecting the tax, due (duty) and penalty interest at the expense of the property of the payer (another obliged person) is performed via remittance to the relevant budget of the monetary means from its realization, except for the property mentioned in the sub-clauses 5.1-5.3 of clause 5 of this Article, in the order established by legislation.

7. Officials of tax or customs bodies have no right to acquire the property of the payer (another obliged person) realized in the order of fulfilling the decision or the executive inscription on collecting the tax, due (duty) and penalty interest.

8. The means remaining after the fulfilment of the tax obligation and payment of penalty interest and reimbursement of expenses on their collecting are subject to return to the payer (another obliged person) or to offset against forthcoming payments in the order established by Article 61 of this Code.

CHAPTER 7
OFFSET, RETURN OF TAXES, DUES (DUTIES) AND PENALTY INTEREST, AND ALSO OTHER MONETARY MEANS

Article 60. Offset, return of the excessively paid sum of tax, due (duty) and penalty interest

1. Excessively paid sum of a tax, due (duty) and penalty interest is subject to offset towards the forthcoming payments of the payer (another obliged person) or to return in the cases and the order provided by this Article and other legislative acts, unless otherwise established by acts constituting law of the Eurasian Economic Union.

2. The offset or return of the excessively paid sum of the tax, due (duty) and penalty interest is conducted by the tax body at the place of putting on record of the payer (another obliged person), unless otherwise established by this Code, other legislative acts.

Offset or return of the mentioned sum is performed done without charging interest on this sum.

In the instances and under the procedure established by tax legislation, offset or return of sums of the personal income excessively retained by tax agents are performed by the tax body or the tax agent.

3. The tax body is obliged to inform the payer (another obliged person) about every fact of excessively payment and the sum of the tax, due (duty) and penalty interest excessively paid that has become known to it not later than five days from the day of detecting of every such fact.

4. Offset of the excessively paid sum of the tax, due (duty) and penalty towards forthcoming payment is carried out by the tax body independently or on the basis of an written application of the payer (another obliged person).

5. Offset of the excessively paid sum of the tax, due (duty) and penalty interest is conducted by the tax body independently during 5 working days from first day of discovering such fact of presence at the payer (obliged person) of the non-fulfilled tax obligation or unpaid penalty interest, and in the case of detecting the existence of an unfulfilled tax obligation or unpaid penalty as a result of inspection (with the exception for desk inspection), within 5 working days from the day after the decision on the inspection act.

Offset of the of the excessively paid sum of the tax, due (duty) and penalty interest may be made not later than three years from the day of payment of this sum.

6. Excessively paid sum of the tax, due (duty) and penalty interest under the written application of the payer (another obliged person) may be directed towards forthcoming payments of this tax and due (duty), towards the fulfilment of the tax obligations under other taxes and dues (duties) and towards payment of the penalty interest, unless otherwise provided by legislative acts.

The application on offset of the excessively paid sum of the tax, due (duty) and penalty interest may be submitted by the payer (another obliged person) not later than 3 years from the day of payment of the mentioned sum.

The decision about the offset or refusal to perform the offset is to be taken not later than five working days from the date of submission of the application by the payer (another obliged person) for offset of excessively paid sum of the tax, due (duty), penalty interest (at submission of such application according to the established format in the form of an electronic document – from the day of the transfer of the confirmation mentioned in part 2 of clause 12 of this Article), with the exception of the case established by part four of this clause.

The decision about the offset or refusal to perform the offset of the state duty is to be taken not later than within one month from the day of submission of the application by the payer (another obliged person) for offset of excessively paid sum of the tax, due (duty), penalty interest (at submission of such application according to the established format in the form of electronic document – from the day of transfer of the confirmation mentioned in part two of clause 12 of this Article).

7. The tax body is obliged to inform the payer (another obliged person) about the offset of the excessively paid sum of the tax, due (duty) and penalty interest carried out towards the future payments, fulfilment of the tax obligation on payment of other taxes, dues (duties) and penalty interest not later than five days from the day of conducting such offset.

8. The excessively paid sum of the tax, due (duty) and penalty interest is subject to return to the payer (another obliged person) at his written application in the case of absence at the payer (another obliged person) of the tax obligation not fulfilled and penalty interest unpaid.

The application on return of the excessively paid sum of the tax, due (duty) and penalty interest may be submitted by the payer (another obliged person) not later than three years from the day of paying the mentioned sum.

9. Return of the excessively paid sum of the tax, due (duty) and penalty interest is performed by the tax body within one month from the day of submitting by the payer (another obliged person) of the application on return.

The decision about the to perform the return is to be taken not later than within one month from the day of submission by the payer (another obliged person) of the application for offset of excessively paid sum of the tax, due (duty), penalty interest (at submission of such application according to the established format in the form of an electronic document – from the day of the transfer of the confirmation mentioned in part 2 of clause 12 of this Article).

When the time limit mentioned in part one of this clause is violated, the sum of the excessively paid tax, due (duty) and penalty interest shall be returned to the payer (another obliged person) with the interest calculated for every day of violation of the term of return under the rate equal to 1/360 of the rate of refinancing of the National Bank of the Republic of Belarus in effect on the day of directing the payment instruction to the bank to return this sum to the payer (another obliged person).

The interest on the mentioned sum are calculated from the day following the day of expiration of the time limit for the return of the excessively paid sum of the tax, due (duty) and penalty till the day of directing the payment instruction to the bank to return this sum to the payer (another obliged person).

10. The offset or return of the excessively paid sum of the tax, due (duty) and penalty interest are performed in the same currency in which the payment of such tax, due (duty) and penalty interest is provided by this Code, and the payment of the posted interest—in Belarusian rubles.

11. The rules provided by this Article are applied at the offset or return of the excessively paid sum of the customs payments and penalty interest with regard to the peculiarities established by acts constituting law of the Eurasian Economic Union and customs legislation of the Republic Belarus on customs regulation.

12. Reports, applications, decisions provided by this Article shall be sent to the payer (another obliged person) or the tax body in prescribed forms on paper or according to established formats in the form of an electronic document. The forms and formats of such reports, applications, decisions, and the procedure for their sending to the payer (another obliged person) or the tax body are established by the Ministry on Taxes and Dues of the Republic of Belarus.

The tax body shall, upon receipt of the application for set-off or refund of the overpaid sum of the tax, due (duty), penalty interest, according to the established format in the form of an electronic document, send the payer (other obligated person) a confirmation in the established format in the form of an electronic document no later than one working day following the day of receipt of such application.

Article 61. Offset, return of the excessively collected sum of the tax, due (duty), penalty interest and also other monetary means

1. Excessively collected sum of the tax, due (duty) and penalty interest is subject to return to the payer (another obliged person), if this payer (another obliged person) has not presented to the tax body a written application on offset of the mentioned sum towards the forthcoming payments, fulfilment of the tax obligation under other taxes, dues (duties) or payment of penalty interest and the payer (another obliged person) has no not fulfilled tax obligations or unpaid penalty interest.

The offset of the excessively collected sums of tax, due (duty) or penalty interest towards the forthcoming payments, fulfilment of the tax obligation on other taxes, dues (duties) and payment of penalty interest is conducted in accordance with Article 60 of this Code, unless otherwise established by acts constituting law of the Eurasian Economic Union.

2. The return of the excessively collected sums of the tax, due (duty) and penalty interest is performed on the basis of a written application of the payer (another obliged person) and decision of the tax body or the court on recognition of the fact of excessive collection of such sum.

The application on return of the excessively collected sum of the tax, due (duty) and penalty interest may be submitted by the payer (another obliged person) not later than 3 years form the day of collection of the mentioned sum.

The decision about the to perform the return is to be taken not later than five working days from the date of submission by the payer (another obliged person) of the application for offset of excessively collected sum of the tax, due (duty), penalty interest (at submission of such application according to the established format in the form of an electronic document – from the day of the transfer of the confirmation mentioned in part 2 of clause 8 of this Article).

3. The tax body, having established the fact of excessively collected tax, due (duty) and penalty interest, is obliged to inform the payer (another obliged person) about it not later than five days from the day of establishing this fact.

4. The sum of the tax, due (duty) and penalty, excessively collected as a result of the unlawful decisions of the tax bodies, unlawful actions (omission) of their officials, shall be returned to the payer (another obliged person) with the interest calculated for every day of collection at the rate equal to 1/360 of the refinancing rate of the National Bank of the Republic of Belarus in effect on the day of directing of the payment instruction to the bank to return this sum to the payer (another obliged person).

The interest on the mentioned sum are calculated from the day following the day of collecting till the day of directing of the payment instruction to the bank to return this sum to the payer (another obliged person).

5. The excessively collected sum of the tax, due (duty) and penalty interest and the interest calculated on this sum are subject to return to the payer (another obliged person) by the tax body within one month from the day of submitting by the payer (another obliged person) of the application on return.

6. Return of the excessively collected sum of the tax, due (duty), penalty interest is carried out in the same currency in which the payment of these tax, due (duty) and penalty interest is provided by the legislative acts, and the payment of the calculated interest—in Belarusian rubles.

7. The rules provided by this Article are applied at the return of the excessively paid sum of the customs payments and penalty interest with regard to the peculiarities established by acts constituting law of the Eurasian Economic Union and customs legislation of the Republic Belarus on customs regulation.

71. If as a result of execution by the bank of the decision of the tax body on collecting the tax, due (duty) or penalty interest at the expense of the monetary means of the debtor of the payer (another obliged person) - organisation, the collected sum of accounts receivable exceeds the sum of the accounts receivable of this debtor before the payer (another obliged person) – organisation, the said sum of monetary means is subject to return to the debtor of the payer, (another obliged person) – organisation, unless such debtor has unfulfilled tax obligations or unpaid penalty interest.

The tax body is obliged to inform the debtor of the payer, (another obliged person) – organisation and to the payer about each fact known to it of collected monetary means in the amount exceeding the amount of accounts receivable (hereinafter – the sum of accounts receivable) not later than three working days from the day of detection of such a fact. This information is to be brought by the tax body to the debtor of the payer (another obliged person) – organisation and the payer on a paper-based carrier or in the form of electronic document according to established formats. The information about the fact of collecting monetary means in the amount exceeding the amount of accounts receivable on a paper-based carrier is to be handed in against the signature (sent by registered mail with a return receipt requested) to the debtor of the payer (another obliged person) – organisation and the payer.

In the event of detecting the existence of an unfulfilled tax obligation or unpaid penalty at the debtor of the payer (another obliged person) – organisation, the tax body itself performs the offset of the sum of accounts receivable within three working days from the day of detection of such a fact.

The tax body is obliged to inform the debtor of the payer (another obliged person) – organisation about the performed offset of the sum of accounts receivable not later than five days from the day of performance of such offset.

The return of the sum of accounts receivable is performed on the basis of the written application of the debtor of the payer (another obliged person) – organisation and the decision of the tax body.

The application for the return of the sum of accounts receivable may be submitted by the debtor of the payer (another obliged person) – organisation not later than two months from the day on which the tax body sent the information about the fact of collecting the sum of accounts receivable to the debtor of the payer (another obliged person) – organisation. Such application is to be submitted by the debtor of the payer (another obliged person) – organisation to the tax body that took the decision to collect the tax, due (duty) or penalty interest at the expense of the monetary means of the debtor of the payer (another obliged person) – organisation.

The return of the sum of accounts receivable is performed by the tax body not later than three working days from the day of submission by the debtor of the payer (another obliged person) – organisation of the application for the return of the sum of accounts receivable or from the day of the offset performed in accordance with part three of this clause. The return of the sum of accounts receivable of the debtor of the payer (another obliged person) – organisation is performed without interest.

The return of the sum of accounts receivable is carried out in the currency in which the legislative acts envision the payment of the tax, due (duty) or penalty interest at the expense of the monetary means of the debtor of the payer (another obliged person) – organisation.

8. Reports, applications, decisions provided by this Article shall be sent to the payer (another obliged person), the debtor of the payer (another obliged person) – organisation or the tax body in prescribed forms on paper or according to established formats in the form of an electronic document. The forms and formats of such reports, applications, decisions, and the procedure for their sending to the payer (another obliged person) or the tax body are established by the Ministry on Taxes and Dues of the Republic of Belarus.

The tax body shall, upon receipt of the application for the offset or return of the overpaid sum of the tax, due (duty), penalty interest, according to the established format in the form of an electronic document, send the payer (other obligated person) a confirmation in the established format in the form of an electronic document no later than one working day following the day of receipt of such application.

SECTION III
TAX RECORD-KEEPING AND TAX CONTROL

CHAPTER 8
TAX RECORD-KEEPING.
TAX DECLARATION (CALCULATION)

Article 62. Tax record-keeping

1. Tax record-keeping is deemed to be the fulfilment by the payer (another obliged person) of the accounting of taxation objects and determining of the tax base on taxes and dues (duties) through calculating corrections to the data of the accounting, unless otherwise established by the tax legislation.

The tax record-keeping is conducted exclusively for the purposes of taxation and carrying out the tax control.

2. The tax record-keeping is based on the data of the accounting and/or on other data confirmed be documents about the objects subject to taxation or connected with taxation.

Article 63. Tax declaration (calculation)

1. The tax declaration (calculation) is deemed to be a written application of the payer (another obliged person) on the blank in the established from on the income received and expenses incurred, sources of income, tax privileges and calculated amount of the tax, due (duty) and/or other information necessary for calculation and payment of the tax and due (duty).

2. The tax declaration (calculation) shall be presented by each payer (another obliged person), except for payers (other obliged persons) specified in clause 1 of Article 329, clause 1 of Article 330 of this Code and also of the payers (other obliged persons) within the time limits and in the part of the activity, specified in clause 1 of Article 328 of this Code, and in the part of the activity, subject to compliance with the conditions for exemption from taxes, dues (duties) specified in clauses 11 and 12 Article 330 of this Code, for each tax, due (duty) in relation to which he is recognized as payer and upon availability of taxation objects within the tax period, unless otherwise established by this Code or by other acts of the tax legislation. For taxes, dues (duties) calculated on an accrual basis from the beginning of the tax period, the tax declaration (calculation) is to be presented for the reporting period in which the taxation object is arisen and also for all following reporting periods of this tax period, unless otherwise established by this Code or by other acts of the tax legislation.

Upon reorganisation of an organisation, with the exception of reorganisation in the form of transformation, splitting-off, the tax declaration (calculation) on the activity of the reorganised organisation shall be submitted by the successor (successors) of the reorganised organisation separately for the activity of such organisation having regard to specific features established by this Article.

When the organisation is reorganised in the form of splitting-up, the tax declaration (calculation) shall be presented by the successor of the reorganised organisation separately for the activity of such organisation for the period prior to the state registration of the successor (successors) in accordance with the dividing balance sheet.

When the organisation is reorganised in the form of accession, the tax declaration (calculation) shall be presented by the successor of the reorganised organisation separately for the activity of such organisation for the period prior to the entry into the Unified State Register of Legal Persons and Individual Entrepreneurs of the record about the termination of activity of the acceding organisation.

The tax declaration (calculation) on the activity of the reorganised organisation, with the exception of reorganisation in the form of transformation, splitting-off, shall be submitted by its successor (successors) not later than the 20th day of the month following the month of reorganisation.

For the purposes of this Article the month of the reorganisation is considered the month when the following happens respectively:

the date of entry of the record about the termination of activity of the affiliated legal person into the Unified State Register of Legal Persons and Individual Entrepreneurs;

the date of state registration of newly created legal persons.

21. In the event of liquidation of the organisation (termination of activities of the individual entrepreneur) the tax declaration (calculation) is to be presented in accordance with requirements of part one of clause 2 of this Article within five working days from the day of submission the registering body of the application about liquidation (termination of activities) for the expired tax period and/or for the period from the beginning of the current tax period to the day of submission of the application for liquidation (termination of activities) inclusively, unless otherwise established by this Code. In this instance the tax declaration (calculation) on the tax on profit shall be presented irrespective of the availability or absence of taxation objects within the said period.

Upon occurrence (availability) of taxation objects in the course of liquidation of the organisation (termination of activities of the individual entrepreneur), the tax declaration (calculation) for activity of the organisation being liquidated (individual entrepreneur who terminates the activity) shall be presented not later than ten days prior to the day on which it (he) submits to the registering body the liquidation balance sheet (notification about the termination of the process of termination of activities).

Upon time limits for presenting the tax declaration (calculation) established by this Code and/or acts of the President of the Republic of Belarus, beginning from the time limit for presenting the tax declaration (calculation) determined by part one of this clause and till the time limit for presenting the tax declaration (calculation) determined by part two of this clause, the tax declaration (calculation) is presented in accordance with requirements of part one of clause 2 of this Article.

When affiliates, representative offices and other separate structural divisions of legal persons of the Republic of Belarus are being liquidated by the legal person whose tax obligations were performed by the affiliates, representative offices and other separate structural division, a tax declaration (calculation) on activity of such division shall be submitted for the period prior to its liquidation not later than the 20th day of the month following the month when the liquidation occurred. This provision also covers the instance of occurrence of a circumstance in relation to which the obligation of the affiliate, representative office and another separate structural division of a legal person of the Republic of Belarus is terminated to fulfil tax obligations of this legal person.

When a foreign organisation terminates activity in the territory of the Republic of Belarus through the permanent representation, the tax declaration (calculation) shall be submitted not later than five working days prior to the termination of such activity.

In the event of termination of carrying out notarial, advocatory activity, respectively, by notaries carrying out notarial activity in a notarial office, advocates, the tax declaration shall be submitted within a five-day period from the day when they submitted under the procedure established by the legislation, respectively, the application for termination of the notarial activity, notification about taking the decision to terminate the advocatory activity for the period from the beginning of the tax period till the day of filing the said application, notification, inclusively.

3. The tax declaration (calculation) shall be presented to the tax body at the place of putting on record of the payer (another obliged person) in the order and time limits, established by this Code or other acts of tax legislation.

4. The tax declaration (calculation) is presented to the tax body in the established form on paper or in the form of an electronic document according to the established formats, unless otherwise established by part 2 of clause 8 of this Article. Documents which in accordance with this Code or other acts of tax legislation shall be enclosed with the tax declaration (calculation) are presented on paper.

Payers the average payroll number of workers of which for the preceding calendar year exceeds 50 persons and also payers of the value added tax shall submit to the tax body tax declarations (calculations) according to the established formats in the form of electronic document. In case of submission by the mentioned payers of the tax declaration (calculation) on a paper-based carrier, such a tax declaration (calculation) shall be deemed as not submitted. The average payroll number of workers is established in the order established by the National Statistical Committee of the Republic of Belarus.

The data about the average number of employees for the preceding calendar shall be submitted to the tax body at the place of putting on record of the payer in any form not later than 20 January of the current year, and in case of creation (reorganisation) of the organisation – not later than 20 January of the year following the year when the state registration or entry into the Unified State Register of Legal Entities and Individual Entrepreneurs of the record about the state registration of the changes and/or additions introduced into the statute (constituent contract, for a commercial organisation which operates only on the basis of the constituent contract) of the organisation in relation to the reorganisation was made, and in the instance of the reorganisation in the form of affiliation – when the record on termination of the activity of the affiliated organisation was entered into the Unified State Register of Legal Persons and Individual Entrepreneurs.

Newly created (including in the result of the reorganisation) organisations shall determine the average number of employees for the period starting from the month of state registration or entry into the Unified State Register of Legal Persons and Individual Entrepreneurs of the record about the state registration of the changes and/or additions introduced into the statute (constituent contract, for a commercial organisation which operates only on the basis of the constituent contract) of the organisation in relation to the reorganisation, and in the instance of reorganisation in the form of affiliation – from the day of entry into the Unified State Register of Legal Persons and Individual Entrepreneurs of the record about the termination of the activity of the affiliated organisation till the 1st day of the first month of the year following the year of such registration (introduction of changes).

5. The tax declaration (calculation) may be presented by the payer (another obliged person) to the tax body, personally or through a representative, sent by post with a content description or transmitted with assistance of software and technical means.

The tax body has no right to refuse to accept the declaration (calculation) presented by the payer (another obliged person) according to the established form (established format) and is obliged, at the request of the payer (another obliged person), to put a note on the copy of the tax declaration (calculation) of its acceptance and the date of its receipt when receiving the tax declaration (calculation) on paper or to transmit to the payer (another obliged person) a written acknowledgment in the form of an electronic document when receiving the tax declaration (calculation) with assistance of software and technical means.

When the tax declaration (calculation) is sent by post, the day of its submission is deemed to be the date of its sending with the content description. When the tax declaration (calculation) is transmitted with assistance of software and technical means in the form of an electronic document, the day of its presentation is deemed to be the date of its receipt by the web-portal of the Ministry on Taxed and Dues of the Republic of Belarus as fixed by the respective confirmation of such portal.

6. The Ministry on Taxes and Dues of the Republic of Belarus establishes:

the forms of the tax declarations (calculations) on taxes, dues (duties) and the order of their completion;

the formats of submission of tax declarations (calculations) on taxes, dues (duties) in the form of an electronic document, the order of their completion and submission to the tax bodies, and also the order of receipt, processing, the order and time limits of storage of such tax declarations (calculations) and documents in the tax bodies;

the format of the written acknowledgment of the receipt of the tax declaration (calculation) in the form of an electronic document.

7. The tax bodies are not entitled to request that the payer (another obliged person) include information not connected with the calculation and payment of the tax, due (duty) with the tax declaration (calculation), with the exception of the following data:

type of declaration (calculation): monthly, quarterly, with changes and/or additions;

the name and code of the tax body;

the place of location (residence) of the payer (another obliged person);

the full name (name, surname, patronymic) of the payer (another obliged person);

phone number;

average number of staff for the report;

payroll (wages) fund;

code of the economic activity type;

net profit (loss) remaining at the disposal of the organisation after payment of taxes, dues (duties), fixed on book keeping accounts;

total space of capital constructions (buildings, structures), parts thereof, car parking spaces, determined by the payers of the tax under the simplified system of taxation in the order established by sub-clauses 3.13.1 and 3.13.3 of clause 3 of Article 286 of this Code;

sum of the personal income tax from natural persons retained from incomes actually paid to the payers, but not remitted (excessively remitted) to the budget as of 1 January of the reporting year;

sum of the personal income tax from natural persons computed from incomes actually paid in the reporting period (upon unavailability thereof in the tax period);

sum of the personal income tax from natural persons remitted to the budget in the reporting period;

sum of the personal income tax from natural persons retained from incomes actually paid to the payers, but not remitted (excessively remitted) to the budget as of the last day of the reporting period;

8. When detecting incomplete information or mistakes in a tax declaration (calculation) presented for the previous tax period or for the last reporting period of the current tax period, the payer (another obliged person) is obliged to introduce the changes and additions into the tax declaration (calculation) provided by part five of this clause.

The tax declaration (calculation) on the tax, due (duty) with introduced changes and/or additions is presented to the tax body in the form in effect within the tax period for which the corresponding changes and/or additions are introduced.

If, for taxes, dues (duties) calculated on an accrual basis from the beginning of the tax period, incomplete information or mistakes have been detected during the reporting period of the previous tax period, then the changes and/or additions are reflected in the tax declaration (calculation) for the previous tax period. When detecting incomplete information or mistakes for the last reporting period of the current tax period, changes and/or additions are reflected in the tax declaration (calculation) provided for the next reporting period of the current tax period.

In respect of taxes, dues (duties) calculated without the accrual basis from the beginning of the tax period, the relevant information about any changes made and/or additions are reflected in the tax declaration (calculation) for that reporting (tax) period, in which the incomplete information or mistakes were detected.

The tax declaration (calculation) on the tax, due (duty) with changes and/or additions made is not presented during the period of inspection for the tax or reporting period being subjected to the inspection, and for the tax or reporting period that was subjected to the inspection, with the exception of instances when such changes and/or additions are related to reflection of the results of the inspection in the accounting or in the tax record-keeping or with the reflection in the accounting or tax record-keeping of the circumstances which occurred after the beginning of the inspection but are referred to the period subjected to the inspection.

9. Introduction of changes and/or additions in the tax declaration (calculation) for the tax on profit, presentation of tax declaration (calculation) for the value added tax and introduction of changes and/or additions in the tax declaration (calculation) for the value added tax are carried out in the instances and order provided by this Article with regard to specific features established respectively by clause 7 of Article 127, parts two and three of clause 11 of Article 103, clause 27 of Article 107 of this Code.

CHAPTER 9
TAX CONTROL

Article 64. Tax control and forms of its carrying out

1. The tax control is the system of measures on control over fulfilment of the tax legislation carried out by the officials of the tax bodies within their powers through record-keeping of the payers (other obliged persons), inspections, monitoring, questioning the payers and other persons, check of the date of accounting and reports, analysis of the information about the use of electronic money as means of payment for the goods (works, services), examination of the movable and immovable property, premises and territories where the objects subject to taxation or used for gaining incomes (profit) can be located and in other forms provided by tax and other legislation.

2. The customs bodies, within their competence, carry out the control over observance of the tax legislation in connection with importation (exportation) of the goods to (from) the territory of the Republic of Belarus under the procedure provided by the Law of the Republic of Belarus "On customs regulation in the Republic of Belarus" and/or customs legislation of the Customs Union. In doing so the customs bodies enjoy the rights and bear responsibilities provided by this Code for the tax bodies.

3. The control over the correctness of payment to the budget of the due for the passage of automobile vehicles of foreign states on public roads of the Republic of Belarus is exercised by the Transport Inspectorate of the Ministry of Transport and Communications of the Republic of Belarus in interaction with customs bodies within the framework of the control over performance of international automobile carriage through the territory of the Republic of Belarus, including on the basis of licenses issued in accordance with treaties of the Republic of Belarus on international road transport (automobile control).

Customs bodies shall inform the Transport Inspectorate of the Ministry of Transport and Communications of the Republic of Belarus about objects of levying with the due for the passage of automobile vehicles of foreign states on public roads of the Republic of Belarus when the automobile vehicles of foreign states enter the territory of the Republic of Belarus, when the automobile vehicles of foreign states enter the territory of the Republic of Belarus through the customs border of the Eurasian Economic Union.

The Transport Inspectorate of the Ministry of Transport and Communications of the Republic of Belarus shall inform customs bodies about non-payment of the due for passage of automobile vehicles of foreign states on public roads of the Republic of Belarus by the owner (user) of an automobile vehicle of a foreign state.

Information interaction of customs bodies and the Transport Inspectorate of the Ministry of Transport and Communications of the Republic of Belarus is carried out in the order established by the Ministry of Transport and Communications of the Republic of Belarus and the State Customs Committee of the Republic of Belarus.

Article 641. Tax control over large payers

1. For the purposes of tax control, tax bodies carry out study and analysis of main parameters of financial and economic activity of organisation included in the list of large payers and of other information about such organisations available at disposal of tax bodies.

2. The list of large payers is approved by the Ministry on Taxes and Dues of the Republic of Belarus till October 1 of the year preceding the year when it becomes effective.

The list of large payers becomes effective from January 1 of the year following the year of its approval and is not subject to be changed within two calendar years, unless otherwise provided by part three of clause 5 of this Article.

3. The list of large payers includes Belarusian organisation having revenues (incomes) of not less than 100 000 000 Belarusian rubles from realization of goods (works, services), property rights according to the tax declarations (calculations) for the tax on profit for the year preceding the year in which the list of large payers is to be approved upon concurrent availability of one of the following parameters:

total volume of taxes, dues (duties) computed by the organisation within the year preceding the year in which the list of large payers is to be approved exceeds 7 500 000 Belarusian rubles;

difference between the sum of tax deductions and the total sum of the value added tax computed for realization of goods (works, services), property rights according to the tax declaration (calculation) for the value added tax for the year preceding the year in which the list of large payers is to be approved exceeds 7 500 000 Belarusian rubles.

4. The tax body at the place of putting on record of the organisation included in the list of large payers shall, till January 1 of the year when it becomes effective, send it a notification, on a paper-based carrier or in the form of electronic document, about inclusion of the organisation into the list of large payers.

The form and format of the notification about inclusion of the organisation into the list of large payers, and also the procedure of its transfer in electronic form, are established by the Ministry on Taxes and Dues of the Republic of Belarus.

5. In the event of reorganisation of an organisation included in the list of large payers, it and its successor (successors) retain duties specified in clause 6 of this Article till the next list of large payers becomes effective.

If on October 1 of the year preceding the putting into effect of the list of large payers, an organisation the meets the criteria established by clause 3 of this Article in the process of liquidation, such an organisation is not subject to be included in the list of large payers.

In the event of liquidation of the organisation, including as a consequence of recognition thereof as economically insolvent (bankrupt), such organisation is subject to be excluded from the list of large payers.

6. Organizations included in the list of large payers shall submit to tax bodies at the place of putting on record, according to established formats in the form of electronic document:

annual individual accounting and/or financial statements – not later than on March 31 of the year following the expired calendar year;

interim individual accounting and/or financial statements (with the exception of monthly statements) – not later than on the 15th day of the second month following the reporting quarter;

purchase ledger – not later than on the 30th day of the month following the reporting quarter.

Formats of statements in the form of electronic document are established by the Ministry on Taxes and Dues of the Republic of Belarus.

Article 65. Record-keeping of payers (other obliged persons)

1. The payers (in the established cases—other obliged person) with the exception of foreign organisations, are subject to putting on record in the tax body accordingly:

at the place of location of the organisation;

at the place of residence of the natural person;

at the place of location of immovable property, when natural persons not having a place of residence in the Republic of Belarus acquire ownership, other rights to the immovable property located in the territory of the Republic of Belarus;

at the place of location of the immovable property located in the territory of the Republic of Belarus, of the part of a Belarusian enterprise as a property complex – when a natural person not having the place of residence in the Republic of Belarus pays out income in a monetary or non-monetary form from alienation of such property;

at the place of location of a Belarusian organisation – when a natural person not having the place of residence in the Republic of Belarus pays out income in a monetary or non-monetary form from alienation of a stake (part thereof) in the statutory fund,  stock (part thereof) of such Belarusian organisation;

at the place of location of the organisation (place of residence of the natural person) – being the trustee.

The trustee not subject to be put on record where he concluded the contract of trust management:

stakes of participation (shares, rights) in statutory funds of commercial organisations, being in the ownership of certain state officials;

monetary means;

securities;

bank management fund.

2. Putting on record of the organisation or individual entrepreneur in the tax body is carried out regardless of circumstances established by tax legislation with which the arising and fulfilment of the tax obligation concerning one or another tax, due (duty) are connected.

The putting on record of legal persons of the Republic of Belarus and individual entrepreneurs, with the exception of legal persons of the Republic of Belarus and other payer specified in part 3 of this clause, is carried out at their state registration.

Putting on record of religious organisations, organisational structures of republican state and social associations, political parties and other social organisations, with powers of a legal person, state bodies, simple partnerships, trustees, foreign organisations, as well as natural persons not being individual entrepreneurs is carried upon their application.

The putting on record in a the tax body of affiliates, representative offices and other separate structural divisions of legal persons of the Republic of Belarus fulfilling in accordance with this Code of tax obligations of those legal persons is carried out on the basis of information of the legal persons about the creation of such separate divisions.

The form of the application on putting on record in the tax body and of the information of the legal person on the creation of affiliates, representations and other separate divisions, and also the order of their completion is established by the Ministry on Taxes and Dues of the Republic of Belarus.

3. The tax body is obliged to perform putting on record of a payer (another obliged person) within 2 working days from the day of receipt of the information card from a registering body or of the application of the payer (another obliged person) with enclosure of all necessary documents (data) or of documents (data) on the payer (another obliged person) and taxation objects received by the tax body.

4. When being put on record each payer (another obliged person) shall be assigned a single tax payer number for all taxes, dues (duties), including for customs payments.

The order and conditions for assigning, applying and also changing the payer number and for recognition thereof as invalid are established by the Ministry on Taxes and Dues of the Republic of Belarus.

The fee for assigning (changing) the tax payer number, for taking off record and issuance of respective documents to the payer is not charged.

5. On the basis of record data of the payers (other obliged persons), the Ministry on Taxes and Dues of the Republic of Belarus maintains the State Register of Payers (Other Obliged Persons).

The order of maintaining the State Register of Payers (Other Obliged Persons) is established by legislation.

6. The data on the payer (another obliged person) are considered tax secret from the moment of its putting on record, unless otherwise established by this Code.

Article 66. Order of putting on record and taking off record in the tax body

1. Religious organisations, organisational structures, republican state and social associations, the Belarusian notarial chamber, political parties and other social organisations, with powers of legal person submit an application for putting on record to the tax body at the place of their location not later than 10 working days from the day of receipt the certificate on state registration; state bodies to the tax body at the place of their location not later than 10 working days from the day of issuance (adoption) of the normative legal act under which they are formed; simple partnerships to the tax body at the place of their location not later than within 10 days from the day of conclusion of the contract on joint activity; trustees – in the tax body at the place of location of the organisation (place of residence of the natural person) – being the trustee within 10 days from the day of conclusion of the contract on property trust. The following shall be enclosed to the application:

1.1. by religious organisations:

an original and a copy of the statute;

an original and a copy of the certificate of state registration;

originals and copies of the documents confirming the powers of the head of the legal person, the person performing his duties;

originals and copies of documents confirming the powers of the person fulfilling the management of accounting.

1.2. by organisational structures of legal persons of the Republic of Belarus specified in this clause having the rights of the legal person, the original and a copy of the certificate of state registration;

1.3. by state bodies, data about the normative legal acts in accordance with which they have been created;

1.4. [excluded]

1.5. by simple partnerships:

an original and a copy of the contract on joint activity;

the original and a copy of the power of attorney issued to the participant of the simple partnership on which, in accordance with the contract on joint activity the management of partnership affairs was imposed, unless such powers has been granted to the simple partnership participant by the contract;

1.6. by trustees – information on the conclusion of the contract on property trust with indication of its number, date of conclusion, validity period, and also the name of the legal person or the name, surname, patronymic of the natural person in whose interests the property trust is being carried out (trustor or beneficiary).

2. Foreign organisations are subject to putting on record in the tax body upon their application submitted:

2.1.by a foreign organisation which received an authorization to open a representation from the Ministry of Foreign Affairs or from another authorized body in the cases established by the legislation, to the tax body at the place of location of the representation not later than 10 working days from the day of receipt of such authorization.

The application shall be accompanied by the original and a copy of the authorization to open the representation, issued by the Ministry of Foreign Affairs of the Republic of Belarus or by another authorized body (representations of foreign banks submit the original and a copy of the notice of the National Bank of the Republic of Belarus about the authorization to open the representation of the foreign bank), and also by originals and copies of the regulations on the representation and of the power of attorney for the head of the representation;

2.2. [excluded]

2.3. when acquiring ownership, other rights to the immovable property located in the territory of the Republic of Belarus, with the exception of the property which, upon state registration of arising of the ownership, other rights to immovable property, transactions with immovable property, is transferred by the foreign organisation into the economic management of the Belarusian organisation or as a contribution to its statutory fund – to the tax body at the place of location of such property prior to the state registration of arising of the ownership, other rights to immovable property, transactions with immovable property.

The application shall be accompanied by a power of attorney (original or copy) or another document confirming the powers to make transactions, other legally significant actions on behalf of the foreign organisation, including the powers to represent its interests in relations regulated by tax legislation, and also an original and copies of documents or extract from a document constituting a ground for state registration of the ownership, other rights to immovable property located in the territory of the Republic of Belarus;

2.4. when holding in the territory of the Republic of Belarus amusements and wild beast shows, to the tax body at the place of holding such events prior to the beginning of their holding.

The application shall be accompanied by a power of attorney (original or copy) or another document confirming the powers to make transactions, other legally significant actions on behalf of the foreign organisation, including the powers to represent its interests in relations regulated by tax legislation;

2.41. when cultural events and shows are being organised and held in the territory of the Republic of Belarus with the exception of the said activity under contracts with legal persons of the Republic of Belarus or individual entrepreneurs registered in the Republic of Belarus, recognized as tax agents, which stipulate the receipt of revenue to the accounts of such agents – to the tax body at the place of holding the first cultural event and show till the beginning of holding a cultural event and show in the territory of the Republic of Belarus.

The application shall be accompanied by a power of attorney (original or copy) or another document confirming the powers of the representative of the foreign organisation in the territory of the Republic of Belarus to make transactions, other legally significant actions on behalf of the foreign organisation, including the powers to represent its interests in relations regulated by tax legislation;

2.5. by a foreign organisation carrying out or planning to carry out activity, in the territory of the Republic of Belarus, through an organisation (excluding simple partnerships) or a natural person, recognized as permanent representation of the foreign organisation, respectively to the tax body at the place of location of such organisation or at the place of residence of such natural person prior to beginning such activity.

The application shall be accompanied by a copy of the contract of the foreign organisation with the organisation or natural person, through which the foreign organisation carries out or plans to carry out its activity in the territory of the Republic of Belarus, and also a power of attorney (original or copy) or another document confirming the powers to make transactions, other legally significant actions on behalf of the foreign organisation, including the powers to represent its interests in relations regulated by tax legislation;

2.6. by a foreign organisation which, on the basis of a contract (contracts) with a body of state administration of the Republic of Belarus, legal or natural person, including with an individual entrepreneur, in the territory of the Republic of Belarus performs works (renders services) within the period exceeding the time limits established by clauses 3 and 5 of Article 139 of this Code, – to the tax body at the place of carrying out such activity in the territory of the Republic of Belarus prior to the beginning such activity under such a contract (contracts).

The application submitted by a foreign organisation shall be accompanies by the following documents (originals and copies thereof):

a statement of the tax body of the country of location of the foreign organisation about its registration as payer in this country with indication of the code of the payer or payer code analogue;

contract (contracts) according to provisions of which the foreign organisation performs works and/or render services in the territory of the Republic of Belarus within the period exceeding the time limits established by clauses 3 and 4 of Article 139 of this Code;

power of attorney (or another document confirming the powers of the representative of the foreign organisation in the territory of the Republic of Belarus to make transactions, other legally significant actions on behalf of the foreign organisation, including the powers to represent its interests in relations regulated by tax legislation.

3. When a foreign organisations is being put on record in the tax body, in addition to the documents specified in part one of sub-clause 2.2. of clause 2 of this Article, is shall be presented an extract from the commercial register of the state of its location or another equivalent evidence of the legal status of the foreign organisation in accordance with the legislation of the place of its location, issued not later than three months from the day of presentation of documents for putting on record in the tax body, and also copies of constituent documents of the foreign organisation (foreign bank).

The foreign organisation specified in sub-clauses 2.1 and 2.6 of clause 2 of this Article shall present a copy of the extract from the commercial register of the state of its location or another equivalent evidence of the legal status of the foreign organisation in accordance with the legislation of the place of its location, issued not later than three months from the day of presentation of documents for putting on record in the tax body.

4. Documents issued in territory of another state, presented for putting of the payer on record in the tax body shall be formalized in accordance with the legislation of this state. The tax body shall be provided with originals and/or copies, in the cases established by the legislation, of the documents certified by authorized bodies of foreign states (or by courts or notaries or by other competent bodies of foreign states). Those documents (originals, copies in the established cases) shall be legalized in the diplomatic representations or consular institutions of the Republic of Belarus, unless otherwise stipulated by treaties of the Republic of Belarus.

5. The documents drawn up in foreign languages shall be translated into Belarusian or Russian language. The accuracy of the translation or authenticity of the signature of the translator shall be attested by a notary or diplomatic representations or consular institutions of the Republic of Belarus. Originals of the documents presented to the tax body for putting on record are returned to the payer after their comparative check with the copies.

6. The foreign organisation being on record in the tax body shall inform the tax body:

at the place of carrying out activity through a permanent representation in the territory of the Republic of Belarus, including holding amusements, wild beast shows and/or organising and holding cultural events and shows, and also about the carrying out activities on the basis of a contract (contracts) specified in sub-clause 2.6 of clause 2 of this Article, about carrying out of such activity prior to its beginning;

at the place of location in the territory of the Republic of Belarus of immovable property the right of ownership, other rights thereto are being acquired (with the exception of property which, upon state registration of arising of the right of ownership, other rights to immovable property, transactions therewith, is transferred by the foreign organisation into the economic management of a Belarusian organisation or as a contribution to its statutory fund) about acquisition of such rights prior to the state registration of their arising;

at the place of location of the representative office of a foreign organisation which received from the Ministry of Foreign Affairs or another authorized body the permission to open a representative office, about receipt of such permission within the time limit of not later than ten working days from the day of its receipt.

Simultaneously shall be presented documents specified in clause 2 of this Article, the duty to present which was absent when the foreign organisation had been put on record in the tax body.

The form of the information specified in part one of this clause is established by the Ministry on Taxes and Dues of the Republic of Belarus.

7. The putting on record of affiliates, representations and other separate divisions of a legal person of the Republic of Belarus, fulfilling the tax obligations of that legal person is performed by the tax body at the place of location of such separate division on the basis of information of the legal person about the creation of the separate division, presented within time-limits established by sub-clause 1.9.4 of clause 1 of article 22 of this Code.

The information shall be accompanied by a copy of regulations on the affiliate, representation and on another separate division with simultaneous presentation of the original of such regulations to the tax body for comparative check.

8. Putting on record in the tax body of natural person not being individual entrepreneurs is performed on the basis of their application which is submitted by the natural persons:

which pay personal income tax from natural persons, remit tax on incomes of foreign organisation not carrying out activity in the Republic of Belarus through a permanent representation, to the tax body at the place of residence not later the final day of the term set forth for the presentation of the tax declaration (calculation) in accordance with legislative acts on personal income tax from natural persons, on tax on incomes of foreign organisations not carrying out activity in the Republic of Belarus through a permanent representation;

8.2. [excluded]

8.3. which do not have the place of residence in the Republic of Belarus, when acquiring the ownership, other rights to immovable property located in the territory of the Republic of Belarus, to the tax body at the place of location of such property prior to the state registration of arising of the ownership, other rights to immovable property, transactions with immovable property.

payers of the due for carrying out craft activity, due for carrying out activity for providing services in the sphere of agroecotourism, as well as the single tax from individual entrepreneurs and other natural persons in the case provided by sub-clauses 1.2 and 1.3 of clause 1 of Article 294 of this Code – to the tax body at the place of residence prior to beginning to carry out such activity.

8.5. by notaries – to the tax body not later than 10 working days from the day of receipt of the notary certificate. The application shall be accompanied by a copy of the notary certificate with simultaneous presentation to the tax body of the original of such certificate for comparative check;

8.6. advocates – to the tax body at the place of residence not later than ten working days from the day of receipt of the certificate of registration of the advocate. The application shall be accompanied by a copy of the certificate on the registration of the advocate with simultaneous presentation to the tax body of the original for comparative checking.

9. Putting on record in the tax body of natural persons may be also carried out on the basis of documents (data) about such payer and about objects of taxation, received by the tax body.

10. Simultaneously along with the application for putting on record in the tax body, natural persons, with the exception of individual entrepreneurs, present the passport or another identity document.

11. Putting on record of natural persons is carried out on the basis of the following documents:

foreign citizens and stateless persons, temporarily arriving and temporarily residing in the Republic of Belarus, a copy of the migration card or temporary stay permit or of the special permit to one-time realization of goods in the markets in the territory of the Republic of Belarus;

citizens of the Republic of Belarus not having registration at the place of residence, a copy of the certificate on registration at the place of stay (when if available).

The documents specified in part one of this clause are presented to the tax bodies by respective state bodies within one day from the day or receipt of the request from the tax body. Natural persons are entitled to present the said documents to the tax body by themselves.

12. In the event of change of the place of location or the place of residence, which entails the necessity of putting of the payer (another obliged person) on record in another the tax body, the taking off record in the previous place of location or residence is carried out within 2 working days from the day of receipt by the tax body of the information of the organisation on changing the place of its location in accordance with sub-clause 1.9.5 of clause 1 of Article 22 of this Code, submission by the natural person of the application on changing the place of residence or receipt by the tax body of data about the change of the place of location or place of residence of the payer (another obliged person) from a state body.

13. At liquidation or reorganisation, termination of activities of the individual entrepreneurs, the taking off record is carried out by the tax body within 10 working days from the day of introducing the respective entry into the Unified State Register of Legal Persons and Individual Entrepreneurs.

The taking-off from record of the trustee is performed by the tax body within 10 working days from the expiration of the validity period of the contract on property trust (of all contract on property trust – when two and more contracts are concluded).

14. In the event of adopting by the organisation of the decision on liquidation of its affiliate or another separate division, and also on occurrence of a circumstance in connection with which the duty of the affiliate or another separate division the taking off record of the affiliate or another separate division to fulfil tax obligations of this legal person is terminated, the taking off record of the affiliate or another separate division is carried out by the tax body within 10 working days from the day of receipt by the tax body of the corresponding communication of the legal person to be presented within the time limits established in sub-clause 1.9.4 of clause 1 of Article 22 of this Code.

15. Taking off record a foreign organisation is carried out by the tax body within ten working days:

from the day of writing off the indebtedness recognized as bad debt in the order established by the President of the Republic of Belarus;

from the day when the tax body received information of the Ministry of Foreign Affairs of the Republic of Belarus or another authorize body which granted the permission to open a representative office of the foreign organisation about termination of activity of such representative office, provided that from the day of fulfilment of tax obligations by the foreign organisation, and also of payment of penalty interest by it, more than twelve months have passed and during that period the tax body did not receive information specified by clause 6 of this Article (in relation to the foreign organisation which received in the Ministry of Foreign Affairs of the Republic of Belarus or another authorize body which granted the permission to open a representative office);

upon expiration of twelve months from the day of fulfilment of tax obligations by the foreign organisation, and also of payment of penalty interest by it if during that period the tax body did not receive information specified by clause 6 of this Article (in relation to the foreign organisation which received in the Ministry of Foreign Affairs of the Republic of Belarus or another authorize body which granted the permission to open a representative office).

Article 67. Duties of bodies, authorized persons carrying out state registration of organisations and individual entrepreneurs, record-keeping and state registration of property and rights to it, trusteeship, guardianship and managing of the property of the ward,  issuance of certificates on the right to inheritance, and certification of alienation contracts, and also record-keeping of personal data of natural persons

1. State bodies and organisations carrying out the state registration of organisations are obliged to inform the tax body at the location of the organisation about its state registration within 15 days from the performed state registration, and for organisations the putting on record of which is performed along with their state registration--within 2 working days from the day of their state registration, about the liquidation of the organisation – within 3 days from the day of entering the record about the exclusion of the organisation from the Unified State Register of Legal Persons and Individual Entrepreneurs.

2. State bodies and organisations carrying out the state registration of individual entrepreneurs are obliged to inform the tax body at the place of location of an individual entrepreneur about his state registration within 2 working days from the state registration, and about the termination of its activities as an individual entrepreneur – within 3 days from the day of entering the record about the exclusion of the individual entrepreneur from the Unified State Register of Legal Persons and Individual Entrepreneurs.

3. State bodies and organisations carrying out the record keeping and/or state registration in relation to the property and rights thereto, conduct of records of personal data of natural persons are obliged to transfer to tax bodies the information needed for carrying out tax control.

The list and order of transferring such data are established by the Ministry on Taxes and Dues of the Republic of Belarus.

Registrators carrying out the state registration of transactions that are not attested by notaries about alienation of the taxable immovable property belonging to a citizen of the Republic of Belarus who does not reside permanently in the Republic of Belarus, to a foreign citizen, stateless person or to a foreign or international legal person (organisation not being a legal person) receive, in the order established by the Ministry on Taxes and Dues of the Republic of Belarus, the information about the payment of respective taxes from the tax body.

4. Bodies of trusteeship and guardianship, other organisations that in accordance with legislation carry out the trusteeship and guardianship or management of the property of the ward are obliged to inform about the establishing of the guardianship under the natural persons recognized incapable by court, on trusteeship and management of the property of the minors, on guardianship of the not full aged natural persons, natural persons limited by court in capability, capable natural persons under which the guardianship in the form of patronage is established, natural persons recognized by court missing and also on the subsequent changes connected with the mentioned guardianship, trusteeship and management of the property to the tax bodies at the place of their location not later than 5 working days from the day of taking the relevant decision.

5. Notaries are obliged to communicate in electronic form about  receipt by them of certificates on the right to inheritance and about certification of contract of alienation (donation, exchange, purchase and sale, rent) to the tax body at the place of putting on record not later than 1 April of the year following the expired calendar year.

The list and order of transferring such data are established by the Ministry on Taxes and Dues of the Republic of Belarus.

Notaries attesting transactions on alienation of the taxable immovable property belonging to a citizen of the Republic of Belarus who does not reside permanently in the Republic of Belarus, to a foreign citizen, stateless person or to a foreign or international legal person (organisation not being a legal person) receive, in the order established by the Ministry on Taxes and Dues of the Republic of Belarus, the information about the payment of respective taxes from the tax body.

6. For non-fulfilment or improper fulfilment of the duties imposed on the bodies and authorized persons carrying out state registration of the organisations and individual entrepreneurs, record keeping and state registration of the property and rights thereto, conduct of records of personal data of natural persons, trusteeship and guardianship or management of the property of the ward, issuance of certificates on the right to inheritance and certification of contracts on alienation, the mentioned bodies and authorized persons bear liability in accordance with the legislation.

Article 68. Duties of banks, other organisation and natural persons to providing information about the payers (other obliged persons)

1. [Excluded]

2. The bank is obliged to inform on opening, closing, transformation of the account, electronic purse of an organisation or individual entrepreneur to the tax body at the place of putting them on record, of the electronic purse of a natural person – to the tax body at the place of residence, within one working day after opening, closing or transforming of such account, electronic purse, accordingly.

Other legal persons being professional participants of the securities market and carrying out depositary activity are obliged to inform about opening, closing or transforming of the account ‘Depot’ within one working day after accordingly opening, closing or transforming of such account:

to an organisation, with the exception of a foreign organisation, or individual entrepreneur – to the tax body at the place of putting on record;

to a foreign organisation – at the place of putting on record of the legal person being professional participant of the securities market and which carries out depositary activity.

21. The bank is obliged to inform about opening, closing or transforming of the deposit account and/or correspondent account of a foreign bank, as well as about opening, closing or transforming of a account, electronic purse of another foreign organisation to the tax body at the place of the bank’s location within one bank day after, accordingly, opening, closing or transforming of such accounts, electronic purses.

22. The bank is obliged to present the data about the holder of an electronic purse (date of suspension of operations with electronic money of the electronic purse), and also about all operations with electronic money performed on such electronic purse on the basis of a written request from the tax body, bodies of the Committee of State Control of the Republic of Belarus within the time periods established in it in the instances if the holder of the electronic purse offers to an unlimited number of persons to send him electronic money as means of payment for goods (works, services), property rights.

In the instance if the identification of the said holder of an electronic purse in the order established by the legislation was not performed, the bank is obliged, on the basis of a written request of the tax body, bodies of the Committee of State Control of the Republic of Belarus, to ensure the identification of such holder. To this end, upon the receipt of the request from the tax body, bodies of the Committee of State Control of the Republic of Belarus, the bank shall suspend expenditure operations on the electronic purse till the performance of the identification of its holder. In the instance of performance by the bank of the identification of the holder of the electronic purse, the operations on the electronic purse shall be resumed not later than on the banking day following the day of performance of the identification of the holder of the electronic purse.

When the bank is unable to perform the identification of the holder of the electronic purse, the expenditure operation on the electronic purse shall not be resumed. The information about inability to perform the identification of the holder of the holder of the electronic purse shall be sent to the tax body, bodies of the Committee of State Control of the Republic of Belarus with indication of reasons and also with providing of the data on all operations with electronic money performed on this electronic purse. The decision on resuming expenditure operations on such electronic purse shall be taken by the bank not later than on the banking day following the day of receipt from tax body, bodies of the Committee of State Control of the Republic of Belarus, which had sent the written request to the bank, of the information about the resuming the expenditure operations.

23. The bank is obliged, not later than three working days after receipt of the request from the tax body on paper-based carrier or in electronic form, to present:

23.1. data concerning availability of accounts, deposits in the bank and/or balances on the accounts, deposits, specific transactions, operations without opening an account, property being in safekeeping of the bank, statements about operations on accounts, deposits.

In this instance in relation to natural persons, the said information may by requested only on the basis of an authorized body of the foreign state in the cases provided by the legislation or treaties of the Republic of Belarus;

23.2. data concerning credits extended to natural persons (repaid by natural persons), availability of natural persons’ deposits, interest on deposits accrued (paid) to natural persons, statement on operations on deposits.

Data specified in part one of this sub-clause may be requested by the tax body only if the natural person who submitted the declaration on incomes and property declared credits, interest on deposits and/or deposited monetary means as a source of monetary means used for acquisition of the property;

23.3. data concerning balances of electronic money and transfers of electronic money.

Data specified in part one of this sub-clause may be requested by the tax body in relation to organisations, individual entrepreneurs and other natural persons on the basis of a request of an authorized body of the foreign state in the cases provided by treaties of the Republic of Belarus;

23.4. information about on the movement of monetary means in the accounts of the payer on the paper-based carrier or in electronic form. The order of exchange of information, forms and formats of electronic documents are established by the Ministry on Taxes and Dues of the Republic of Belarus and the National Bank of the Republic of Belarus.

24. The bank is obliged, within three working days from the date of performing operations on an account of a commercial organisation or individual entrepreneur included in the register of commercial organisations and individual entrepreneurs with high risk of committing offences in the economic sphere, to inform the Ministry on Taxes and Dues of the Republic of Belarus about performed operation with indication of the information about organisations and individual entrepreneurs – remittents (recipients) of the means. The form and format of such information, and also the order of its submission, are established by the Ministry on Taxes and Dues of the Republic of Belarus and the National Bank of the Republic of Belarus.

25. [Excluded]

26. The bank is obliged to present information about circulation of monetary means on accounts of a commercial organisation or individual entrepreneur to the Ministry on Taxes and Dues of the Republic of Belarus not later than within three working days from the date of end of the month in which the sum of monetary means credited to the accounts of the commercial organisation or individual entrepreneur for a month has exceeded 5000 base units. The form and format of such information, and also the order of its submission, are established by the Ministry on Taxes and Dues of the Republic of Belarus and the National Bank of the Republic of Belarus.

27. The National Bank of the Republic of Belarus, banks are obliged to present other data constituting bank secrecy of natural persons on the basis of an agreement concluded with the Ministry on Taxes and Dues of the Republic of Belarus. The list of such data is determined by the Ministry on Taxes and Dues of the Republic of Belarus and the National Bank of the Republic of Belarus.

3. The state bodies and the state organisations authorized on issue of special permits (licenses) to realization of licensed kinds of activity, are obliged to inform the payer (another obliged person) about issue (suspension, renewal, prolongation and termination of validity) corresponding special permit (license) to the tax body by the location of putting on record of such payer (another obliged person) within five-day term from the date of its issue (suspension, renewal, prolongation and termination of validity).

31. The Fund of Social Protection of Population of the Ministry of Labour and Social Protection of the Republic of Belarus submits to the Ministry on Taxes and Dues of the Republic of Belarus information on incomes of natural persons for the last calendar year not later than 1 June of the year following the last calendar year.

The Ministry of Economy of the Republic of Belarus presents to the Ministry on Taxed and Dues of the Republic of Belarus quarterly till the 20th day of the month following the reporting quarter the information:

on registered holdings with indication of names of the holdings, date of registration, names of managing companies, other participants of holdings and their departmental subordination (if available);

on introducing changes in the list of participants of the holding with indication of names of the managing company, other participants of the holding  and their departmental subordination (if available), date of formalization of the new list of holding participants.

The form of presentation of the information specified in part two of this clause is determined by the Ministry on Taxes and Dues of the Republic of Belarus upon agreement with the Ministry of Economy of the Republic of Belarus.

32. Data about the payers (other obliged persons) mentioned in clauses 2-31 of this Article may be directed on paper-based carrier or in the electronic format.

4. Provisions of this Article are extended to duties of other organisations and natural persons to give information on the payers (other obliged persons) to the customs bodies conducting the inspection of their entrepreneurial activity.

5. For non-fulfilment or improper fulfilment of the duties imposed on banks, other organisations and natural persons on giving the information on the payers (other obliged persons) they bear liability in accordance with the legislation.

Article 69. Inspection

1. The order of the organisation and conduct of inspections is established by the President of the Republic of Belarus, unless otherwise established by acts of the President of the Republic of Belarus.

When conducting inspection in the order established by the President of the Republic of Belarus, the tax bodies are entitled to apply the time-keeping method on the conditions and in the order established by Article 783 of this Code.

The order of the organisation and conduct of inspections specified in clause 2of this Article are established by this Code.

2. In accordance with this Code, tax bodies conduct the following inspections:

2.1. chamber inspections;

2.2. field inspections, including additional:

inspections conducted upon liquidation (termination of activities) of legal persons and individual entrepreneurs, including on instructions of criminal prosecution bodies in an initiated criminal case, of the heads (their deputies) of criminal prosecution bodies and courts on cases (materials) in their proceedings, for recognizing as invalid the state registration of legal persons and individual entrepreneurs, as well as in the presence of information and facts evidencing the failure to carry out entrepreneurial activities for twelve consecutive months and the failure to supply information to the tax body on the causes of the failure to carry out activities;

inspections of the state bodies;

thematic operational inspections of natural persons not being individual entrepreneurs (with the exception of notaries, and also advocates, persons engaged artesanal craft activity, activity in the field of agroecotourism);

in order to fulfil obligations accepted in accordance with treaties of the Republic of Belarus;

inspections conducted upon the termination of activity of representative offices of foreign organisations in the territory of the Republic of Belarus;

2.3. field counter inspections of payers (other obliged persons) (within the framework of conducting inspections specified in sub-clause 2.2 of this clause).

3. Inspections specified in indent two of sub-clause 2.2 of clause 2 of this Article are not performed in relation to legal persons and individual entrepreneurs, not carrying out activity from the day of state registration or not carrying out activity after an inspection conducted by tax bodies according to results of which no violations of the tax and other legislation control over observance of which is imposed on tax bodies have been established, and also in relation to a private unitary enterprise or a peasant’s (farmer’s) husbandry, if twelve months have expired from the death (declaration as deceased) of a natural person who was simultaneously the founder and head of that unitary enterprise or was the head of that peasant’s (farmer’s) husbandry created by him alone, and the heirs have not accepted the inheritance in the established order, renounced the acceptance thereof.

Article 70. Chamber inspection

1. The chamber inspection is conducted at the location of the tax body on the basis of examination of tax declarations (calculations) and other documents presented by the payer (another obliged person) or received by the tax body in accordance with the legislation without issuing the prescription for its conduct.

2. The chamber inspection is to establish:

timeliness and completeness of submission of tax declarations (calculations) and other documents the duty of submission of which is established by the legislation;

correctness of completion of all provided requisites of the tax declaration (calculation), precision of their completion;

conformity of the payer’s (another obliged person) requisites indicated in the tax declaration (calculation) to the data of the State Register of Payers (Other Obliged Persons);

conformity of the value of an index contained in the tax declaration (calculation) to the value of the corresponding index contained in another tax declaration (calculation) which are submitted by the payer (another obliged person) concerning different taxes and other payments within the reporting period;

correctness of arithmetical reckoning of final amounts of taxes, other payments to be paid to the budget according to submitted tax declarations (calculations);

conformity of data contained in the submitted tax declaration (calculation) and documents enclosed to it to other documents and data, available in the tax body, about activity of the payer (another obliged person) being inspected;

substantiation of application by the payer (another obliged person) of tax rates and tax privileges;

timeliness and completeness of payment (deduction and remittance) to the budget of taxes, dues (duties), and also of other obligatory payments to the budget, including to special-purpose state budget funds, control over the correctness of calculation, timeliness and completeness of payment of which, in the cases established by acts of the President of the Republic of Belarus, is imposed on tax bodies and of penalty interest;

observance by the natural persons of time limits of submission of declarations on incomes and property, completeness and accuracy of data contained in it;

observance of time limits of submission of declarations on volumes of production and/or turnover of alcohol, non-food alcohol-containing products, ethyl alcohol and tobacco raw materials and tobacco products, balances of production and turnover of alcohol, non-food alcohol-containing products, ethyl alcohol and tobacco raw materials and tobacco products, the duty of submission of which is established by the legislation, completeness and accuracy of data contained in it;

timeliness of putting on record in the tax bodies;

other matters related to timely and complete fulfilment of tax obligations.

3. When conducting the chamber inspection of the payer (another obliged person), the tax body is entitled to receive from the payer (another obliged person) other documents and additional information, explanations on calculation and the payment of the taxes and dues (duties).

4. In the event when during the chamber inspection the payer has not presented at the request of the tax body of documents confirming the right uses tax privileges, or according to the submitted documents the right to privileges has not been confirmed, the tax body shall calculate the amount of taxes, dues (duties) to be paid without tax privileges the right to which has not been confirmed under the established procedure.

5. When in the course of the chamber inspection of the payer (another obliged person) incompleteness of data, mistakes (including arithmetic ones) in the tax declaration (calculations) and/or documents submitted by the payers (another obliged person) in accordance with the legislation, their inconformity to documents and/or information available in the tax body, the payer (another obliged person) shall be given a notification, including in the electronic form, with the proposal on submitting additional data and/or explanations, documents the duty of submission of which is established by the legislation, or on making corresponding corrections (later on in this Article – the notification) not later than 10 working days from the day of sending the notification. In the cases provided by clause 7 of this Article, the notification is not to be sent.

The form and format of the notification, as well as the procedure of its submission in the electronic form, are established by the Ministry on Taxes and Dues of the Republic of Belarus.

6. If according to results of examination of additional data and/or explanations, documents submitted by the payer (another obliged person) or upon failure to submit them a fact of committing an offence has been established, corresponding changes and/or additions have not been made in the tax declaration (calculation) at the proposal of the tax body, an act of the chamber inspection is to be drawn up.

7. When facts of untimely submission by the payer (another obliged person) of tax declarations (calculations) and other documents the duty of submission of which to the tax bodies is established by the legislation, of untimely payment (non-payment) of taxes, dues (duties), other obligatory payments to the budget, including to special-purpose state budget funds control over the correctness of calculation, timeliness and completeness of payment of which, in the cases established by acts of the President of the Republic of Belarus, is imposed on tax bodies, and also of putting on record in the tax bodies with violation of the established term, the act of chamber inspection is drawn up without sending the notification by the tax body.

8. The act of the chamber inspection of the payer (another obliged person) is drawn up in the form established by the Ministry on Taxes and Dues of the Republic of Belarus.

The act of the chamber inspection is drawn up in two copies. The signing and handing in of the act of the chamber inspection is carried out in the order established by Article 78 of this Code.

The day of drawing up of the act of the chamber inspection is deemed to be to day of signing of the act by the official of the tax body who has performed the inspection.

9. The decision on the act of the chamber inspection is taken in accordance with Article 78 of this Code.

10. The inspection of declarations on incomes and property requested by the tax bodies is performed in the order determined by the Ministry on Taxes and Dues of the Republic of Belarus.

When exercising the control over the compliance with the order of declaration of incomes and property, the tax bodies, other state bodies (organisations) to which the declarations on incomes and property are submitted have the right to receive from other state bodies, other organisations, on a gratuitous basis, information about incomes received by persons obliged to submit declarations on incomes and property in accordance with Articles 8–12 of the Law of the Republic of Belarus of 4 January 2003 "On declaring incomes and property by natural persons", as well as on the property being in their ownership, except for the information containing data referred to state secrets or other secrets protected by the legislation.

11. In the event of detection, in the course of the chamber inspection, of circumstances indicating that the payer (another obliged person) has committed offences which cannot be fully confirmed by the chamber inspection on the basis of documents submitted by the payer (another obliged person) in accordance with the legislation, and when mistakes (inaccuracies) in the tax declarations and other documents were systematically (twice and more within a calendar year) not eliminated within the established term, an inspection may be appointed in the order established by the legislation.

Article 71. Field inspection

1. Field inspections, including additional and counter-inspections are appointed by the head (his deputy) of the tax body conducting the inspection.

The field inspection is performed, as a rule, by officials of the tax body at the place of putting on record of the payer (another obliged person). Officials of inferior tax bodies may take part in the field inspection appointed by the head (deputy head) of the superior tax body.

2. An additional inspection is appointed:

in the case of receiving responses from state bodies and other organisations to requests sent to their addresses, as well as receipt of information from the tax bodies of other states or at their requests;

to confirm the validity of arguments set forth in objection to the act or certificate of inspection or a complaint against the decision of the tax body, the requirement (prescription) to eliminate the violations, study additional questions on cases (materials) received by law enforcement bodies, courts, except in those earlier agreed upon by an official of the tax body carrying out the inspection and by officials of the law enforcement bodies, courts on cases (materials) that they are prosecuting, or because of failure to comply with the established procedure for the appointment and conduct the inspections by an official of the tax body.

3. The counter-inspection is conducted in order to establish (confirm) the fact and content of operations carried out with other payers (other obliged persons) in relation to which the inspections are conducted.

Within the framework of inspections specified in indent 2 of sub-clause 2.2 of clause 2 of Article 69 of this Code, counter inspections are not conducted when the amount of individual financial operation (the amount of the monetary value of economic operations) at the time of it performance, undertaken with legal persons and individual entrepreneurs of the Republic of Belarus, does not exceed 250 base units; with foreign organisations and natural persons that are registered as individual entrepreneurs outside the Republic of Belarus – 500 base units. The provisions of this part are not applied in cases of financial and economic operations using state support measures, detecting facts of formalization of financial economic operations by documents containing inaccurate information and/or formalized with violations of legislative requirements, as well as if a counter-inspection is appointed in an initiated criminal case or by the instruction of the heads of the law enforcement bodies and courts on cases (materials) in their proceedings.

4. Thematic operative inspections of natural persons not being individual entrepreneurs are conducted by tax bodies at places of activities of those natural persons to proactively identify and prevent violations of legislation when they are being committed, in a limited area or in relation to objects, vehicles, other places of activity, including for establishing the facts of unregistered entrepreneurial activity, intelligence gathering, verification of applications and complaints of organisations and natural persons.

5. The general term of the field inspection must not exceed 30 working days. This term may be prolonged by the head (his deputy) of the tax body.

Article 711. Beginning of field inspection

1. 1. A field inspection is conducted on the basis of a prescription of the head (the deputy head) of the tax body performing the inspection, verified by stamp of the tax body or drawn up on the letterhead. The prescription shall indicate:

the number and date of the issuance of the prescription;

ground for performing the inspection;

the name of the tax body performing the inspection;

the surname, name, patronymic of the payer (another obliged person) – natural person, the name of the payer (another obliged person) – organisation, and when inspections mentioned in indent 5 of sub-clause 2.2 of clause 2 of Article 69 of this Code are performed, the territory or the place of carrying out activity where the inspection will be performed;

the name and initials of the official of the tax body performing the inspection, its position (composition of the group of officials performing the inspection, the name and initials of the person who heads the group, its position);

the complete list of issues to be inspected (not indicated in relation to the inspections mentioned in indent 2 and 4 of sub-clause 2.2 of clause 2 of Article 69 of this Code);

the inspected period (not indicated in relation to the inspections mentioned in indent 2 and 4 of sub-clause 2.2 of clause 2 of Article 69 of this Code). For inspections indicated in indent two of sub-clause 2.2 of clause 2 of Article 69 of this Code in the part of issues of observance of the tax legislation, the beginning of the inspected period is determined from the date of the state registration of the payer (another obliged person) (in the event if it has not been inspected by the tax bodies from the indicated date), and the part of other issues within the competence of tax bodies the inspected period is limited by three calendar years preceding the year in which the decision on the appointment of the inspection is made, and by the passed period of the current calendar year.

the term of inspection (date of beginning and end of the inspection). About prolongation of the term of inspection, a note is made in the prescription with which the payer (another obliged person) or his representative is to be familiarized.

2. A counter inspection is performed on the basis of the prescription issued in relation to the inspected payer (another obliged person).

When it is necessary to perform the counter inspection of the payer (another obliged person) with the place of location (residence) in another settlement, such inspection is performed by the tax body at the place of putting on record of this payer (another obliged person) on the basis of a written request about the performance of the counter inspection, sent by the tax body for which its performance is necessary. The following shall be enclosed to the request:

a copy of the prescription to conduct the inspection of the inspected payer (another obliged person), certified by the tax body that issued such prescription;

enclosure to the prescription in which the data about the counterparties (third persons) that are subject to the counter inspection and the data about the officials of the tax body that are sent to conduct the counter inspection are indicated. In this instance the data about the counterparties (third persons) are to be signed by the head (deputy head) of the tax body that issued the prescription and certified by the seal of this body. The data about the officials of the tax body that are sent to conduct the counter inspection are to be signed by the head (deputy head) of the tax body that issued the prescription and certified by the seal of this body.

3. Prior to the beginning of the field inspection, the official of the tax body who conducts the inspection (the person heading the group) is obliged to present to the payer (another obliged person) or to its representative the official identification and the prescription to conduct the inspection (in the cases indicated in part 2 of clause 2 of this Article – a copy of the prescription and the enclosure thereto), and also to enter necessary data into the in the book of inspections records (if the given book has been presented).

In the case of failure to present (absence) of the book of inspections records, that information is indicated in the act (certificate) of the inspection.

In the event when the field inspection commences with making a control purchase of commodity material valuables or with placing a control order for performing works (rendering services), the official identification and the prescription to conduct the inspection (in the cases indicated in part 2 of clause 2 of this Article – a copy of the prescription and the enclosure thereto) are presented to the payer (another obliged person) or his representative after completion of making the control purchase or placing a control order for performing works (rendering services). The data about the field inspection with the use of the method of a control purchase of commodity material valuables or with placing a control order for performing works (rendering services), shall be entered in the book of inspections records after the presentation of the official identification and the prescription to conduct the inspection.

4. 4. In the event of absence of the payer (another obliged person) at the place of location (residence) indicated in the constituent documents (certificate of state registration) and/or at the last known to the tax body, a corresponding note is to be made in the prescription to conduct the inspection. In this instance a copy of the prescription is to be sent to the payer (another obliged person), his representatives by post to the place of location (residence) last known to the tax body. In doing so the payer (another obliged person) is deemed to be duly notified about the prescription upon the expiration of three days from the day of such sending.

Article 72. Engaging an expert to assist in conducting inspections

1. Tax bodies are entitled to engage an expert on a contractual basis, if issues arising during the inspection require special knowledge in science, engineering, art, craft and other spheres of activity. The contract shall be signed by the head (his deputy) of the tax body conducting the inspection.

The questions posed before the expert and his opinion may not go beyond the special knowledge of the expert.

2. When an expert examination is appointed and conducted, the payer (another obliged person) in relation to whom the inspection is conducted has the right:

to reject the expert;

to ask for the appointment of an expert from persons indicated by him;

to raise additional questions in order to obtain the opinion of the expert on them;

to be present, with the permission of the official of the tax body, during the expert examination and give explanations to the expert;

to get acquainted with the opinion of the expert.

3. The expert examination is appointed by the decision of the head (his deputy) of the tax body, which shall specify grounds for the appointment of the expert examination, the expert’s surname and/or the name of the institution which shall carry out the expert examination, questions posed before the expert, and materials provided to the expert. The payer (another obliged person) must be acquainted with the decision about the appointment of the expert examination; he must be apprised of his rights as specified in clause 2 of this article, about which an entry is made in the decision on appointment of the expert examinations.

A petition of the payer (another obliged person) or his representative to appoint an expert from among the persons specified by him, and also to pose additional questions for obtaining the expert’s opinion on them, is sustained or rejected with motive by the head (his deputy) of the tax body.

4. The expert is entitled to examine the materials of the inspection concerning the object of the expert examination, to request additional materials, to refuse to give an opinion, if the materials presented to him are inadequate. The expert is obliged to refuse to give an opinion, if he does not possess the necessary knowledge for conducting the expert examination.

5. The expert gives the opinion in a written form in his name. The expert opinion shall present information about his research, the conclusions made as a result of the research and substantiated answers to the questions raised. If the expert, while conducting the expert examination, establishes circumstances important to the case, in connection to which questions have been raised, he has the right to include conclusions regarding those circumstances into his opinion.

For giving a knowingly false opinion, the expert bears liability provided by the Code of the Republic of Belarus on Administrative Offences.

6. The opinion of the expert or his notification on the impossibility of giving an opinion are submitted to the payer (another obliged person) who has the right to give explanations and make objections and also ask to raise additional questions to the expert and for appointing an additional or repeated expert examination.

7. An additional expert examination is appointed by the head (his deputy) of the tax body in cases of insufficient clarity or completeness of the opinion, and also in cases of new issues concerning previously examinations, and its conduct is entrusted to the same or a different expert(s).

A repeated expert examination is appointed in the case of an unsubstantiated opinion of the expert or of doubts in its accuracy, and its conduct is entrusted to other expert(s).

Additional or repeated expert examination is appointed in compliance with the requirements provided by this Article.

8. Payment for conducting the expert examination is made by the tax body at the expense of the budget means provided for its maintenance, and in the case when the results of the inspection reveal infringements on issues for which the expert examination was appointed – at the expense of the payer (another obliged person).

The order of payment and the amount payable to the expert are determined by the Council of Ministers of the Republic of Belarus.

Article 73. Engaging a specialist when conducting inspection

1. For rendering assistance and/or participation in concrete actions while conducting the inspections the tax bodies have the right to engage, on a contractual basis, a specialist having special knowledge in science, engineering, art, crafts and other spheres of activities. The contract shall be signed by the head (his deputy) of the tax body conducting the inspection.

2. When a specialist is engaged, the payer (another obliged person) in relation to whom the inspection is conducted has the right:

to reject the specialist;

to ask for the appointment of a specialist from persons indicated by him;

to raise additional questions in order to obtain the opinion of the specialist on them;

to get acquainted with the opinion of the specialist.

3. The tax body conducting the inspection applies in a written form to the competent body with the request to send a specialist to participate in conduct of the inspection.

A petition of the payer (another obliged person) or his representative to appoint a specialist from among the persons specified by him, and also to pose additional questions for obtaining the specialist’s opinion on them is sustained or rejected with motive by the head (his deputy) of the tax body.

4. The specialist has the right to get acquainted with the materials of the inspection connected with his participation and/or rendering assistance to conduct control actions.

5. The specialist is entitled to refuse participating and/or rendering assistance in control actions, if the materials presented to him are not sufficient. The specialist is obliged to refuse participating and/or rendering assistance in control actions, if he does not possess the necessary special knowledge.

6. The payment for the services of the specialist is performed by the tax body at the expense of the budget means provided for its maintenance, and in the case when the results of the inspection reveal infringements on issues for which the specialist was engaged – at the expense of the payer (another obliged person).

The order of payment and the amount payable to the specialist are determined by the Council of Ministers of the Republic of Belarus.

Article 74. Access of officials of tax bodies to the territory or the premises of the payer (another obliged person) for conducting inspections

1. Access to the territory or the premises of the payer (another obliged person) of officials of the tax bodies is granted upon the presentation, by those persons, of official identifications and the prescription on conducting the inspection of that payer (another obliged person) (with regard to objects admission to which is restricted in accordance with legislation, – of other documents specified by the legislation for admission to those objects).

Access of officials of the tax bodies to residential premises, other lawful possessions of natural persons aside from or against their will is permitted only with the sanction of the prosecutor on the basis of a motivated decision of the head (his deputy) of the tax body and with the participation of witnesses upon the presence of documents, including internal, confirming (supporting) the need to check the information:

about the storage and/or realization of goods, fulfilment of works, provision of services in residential premises and/or in other lawful possessions in violation of the established order;

about the lease (sub-lease), rent (sub-rent) of residential and non-residential premises without paying tax.

2. Officials of tax bodies may conduct the examination of the territory or premises of the payer (another obliged person) used for fulfilment of the activity or examination of other objects for determining the compliance of the actual information about the objects with the documentary information presented by the payer (another obliged person) (at his possession).

Examination of the territory or premises of the payer (another obliged person) used for carrying out activity or of other objects is carried out in the presence of the payer (another obliged person) or his representative, and the examination of premises where commodity material valuables are being stored, in the presence of the person accountable for such valuables. Officials of the tax bodies are obliged to take measures to ensure that the examination was carried out in the presence of the mentioned persons. When it is impossible to ensure the presence of the person accountable for those valuables, the examination is carried out with the participation of employees of the payer (another obliged person), an organisation, determined by its head and/or at least two witnesses. Persons present during the examination also sign documents drawn up on the results of the examination.

3. Upon non-admission of the official of the tax body conducting the inspection to the mentioned territories or to the premises, the official of the tax body draws up the act signed by that person and the payer (another obliged person) or his representative.

Upon the refusal of the payer (another obliged person) or his representative to sign the act, the appropriate entry is made in it.

4. Illegal obstruction to access of officials of the tax body conducting the inspection to the territory or premises of the payer (another obliged person) entails the liability provided by legislative acts.

Article 75. Request for presentation of documents and/or other information during inspection

1. The official of the tax body carrying out an inspection has the right to request from the inspected payer (another obliged person), as well as from the state bodies, other organisations and natural persons possessing documents and/or information concerning the activity and/or property of the inspected payer (another obliged person) the presentation, on a gratuitous basis, of the documents and/or information, including in an electronic form, necessary for the inspection, unless otherwise provided for by clause 3 of Article 70 of this Code.

2. Documents and/or information are to presented at a written request of the official of the tax body, in which a reasonable term (not less than two working days) for the presentation of documents and/or information shall be established, with the exception of the cases provided for by legislation, when the documents shall be at the place of the inspection, and the information shall be presented without delay.

The person to whom the request for information and/or documents is addressed is obliged, within a term specified in accordance with part one of this clause, to send or give them to the official of the tax body requesting the mentioned documents and/or information or to report on the absence of the requested documents and/or information.

The documents are presented in the form of a duly certified copy or extract of the documents, and if it is impossible to present such copies or extracts, the originals of the documents are presented.

3. The refusal of the payer (other obliged persons) to release the documents and/or information requested by the official of the tax body during the inspection or failure to present them in the established term entails the liability provided for by legislative acts.

4. The tax body conducting the field inspection is entitled to seize from the payer (another obliged person), the originals of documents in the cases and in the order established by Article 76 of this Code.

Article 76. Seizure of original documents during field inspection

1. Seizure of the original documents is carried out in cases of impossibility to make copies of them (submit extracts from them), refusal by the inspected subject to provide certified copies of documents (extracts from them), as well as the need to conduct the expert examination (research) of documents to establish their authenticity on the basis of the decision of the tax body, carrying out the inspection, in the presence of the payer (another obliged person) or his representative, and in the case of their absence – in the presence of at least two witnesses.

2. Seized documents are listed and described in the act of seizure or in the enclosed lists with the precise indication of the name and number of the seized documents. A copy of the act of seizure of documents shall be presented upon signature (sent) to the payer (another obliged person) from whom those documents were seized, or its representative.

3. In the cases when the official of the tax body, carrying out the inspection, has indisputable grounds to suppose that the originals of the documents will be destroyed, hidden, corrected or replaced (including the fact that the documents are drawn up in violation of requirements of legislation and/or contain false information, or with such documents is formalized the movement of commodity and material valuables, including their arrival or departure when those valuables remained without movement or are absent) that person in entitled to seize the original documents.

In the cases indicated in part one of this clause, seizure of the originals of documents is performed in compliance with the requirements of clause 2 of this article, in the presence of the payer (another obliged person) or its representative (in the case of their absence – in the presence of at least two witnesses) on the basis of the decision of the tax body, signed by the official of the tax body performing the expropriation, with the subsequent approval of that decision by the head (his deputy) of the tax body, not later than the ending of the working day following the day of seizure of the documents. When such documents are seized, the payer (another obliged person) makes copies of them at his own expense.

Article 77. Summons to the tax body during inspection

1. During the inspection the tax body has the right to summon the payer (another obliged person) – natural person, as well as any other natural person (including an official) having documents and/or information about the activities of the inspected payer (another obliged person).

The person, specified in part one of this clause, shall be sent a notice in advance indicating the purpose, time of summons, address where he shall appear. The notice is handed in to the person upon signature or in another manner ensuring the proper notification.

2. When it is impossible to appear in the location mentioned in the notice and/or at the time, the natural person is obliged to inform the tax body, indicating the reasons and to agree on another location and/or time of arrival.

3. Upon refusal of the natural person to appear under the summons of the tax body or upon failing to appear, the tax body has the right to take action established by the legislation to ensure the appearance of the natural person.

Article 78. Results of the inspection

1. Upon the results of the inspection, the official of the tax body draws up an act or a certificate of the inspection according to the form established by the Ministry on Taxes and Dues of the Republic of Belarus. With regard to the facts of detected violations, the official of the tax body may, within his competence, draw up a protocol on an administrative offence and/or a resolution may be issued on the case of an administrative offence.

Results of a field inspection, during which no violations of legislation have been detected, are formalized by a certificate of the inspection.

Results of the chamber inspection, during which no violations of legislation have been detected, are not documented. The act of the chamber inspection is not drawn up for the purposes of collecting taxes, dues (duties), (another obliged person), of calculating and collecting penalty interest from the payer (another obliged person), with the exception of penalty interest on personal income tax paid by the tax agents, as well as the suspension of transactions on accounts of the payer (another obliged person) upon establishing the fact of failure, by the payer (another obliged person), to fulfil the tax obligation within specified time limits, failure to pay penalty interest or submission by the payer (another obliged person) to the tax body of accounting documents and/or tax registration, special permits (licenses), other documents and information to conduct the inspection. This provision is not applied in the case of detection during a chamber inspection of violations of the legislation containing elements of a crime or an administrative offence.

2. The act of audit must be compiled with clarity and precision of the presentation of findings. Various facts and data, unconfirmed by documents, on the activities of the inspected payer (another obliged person) may not be included in the act of the inspection.

Authorized officials of the tax body, during the inspection, are obliged to find out all facts and circumstances essential to making a substantiated decision.

3. In the act or certificate of the inspection, unaccepted corrections are not allowed. In cases when errors (errata), an incomplete explanation of the circumstances are revealed in the act or certificate of the inspection or it is necessary to enter changes and/or additions into the act or certificate of inspection on the results of an additional and/or counter-inspection, the changes and/or additions are to be entered to such act or certificate. The said changes and/or additions are signed, given (sent) to the inspected subject or its representative, objections on them are submitted in the order established in clauses 4-7 of this Article for signing, giving (sending) the act (certificate) of the inspection, submitting objections thereon.

4. The act or certificate of the inspection is signed by the official of the tax body, carrying out the inspection, and also:

by the head of the payer (another obliged person) – organisation (separate sub-division organisation), in his absence by other representative of the payer (another obliged person) – organisation (separate sub-division organisation) or by the payer – natural person, in his absence by the representative of the payer – natural person;

by the person carrying out the account management of the payer (another obliged person) – organisation (separate sub-division organisation).

If necessary the act or certificate of the inspection is signed by other participants of the inspection.

5. The act or certificate of the inspection is given, against signature (sent by registered mail with a return receipt requested), to the payer (another obliged person) or its representative.

In the case when persons, specified in clause 4 of this Article, refuse to sign the act or certificate of the inspection, a relevant note is made and the act or certificate of the inspection is sent to the payer (another obliged person) by registered mail with a return receipt requested or is given to the payer or his representative against signature. In this case, the person who has refused to sign the act or certificate of the inspection has the right to provide written reasons for refusing to sign them.

When persons, specified in clause 4 of this Article, fail to appear in the tax body for to sign and receive , or refuse to receive the act or certificate of the inspection against signature or when it is impossible to determine the place of residence (stay) of the said persons, the act or certificate of the inspection signed by the official of the tax body conducting the inspection is to be sent to the place of location (residence) of the payer (another obliged person) or his representative, last known to the tax body, by registered mail with a return receipt requested . In this case the inspected payer (another obliged person) is deemed to be duly informed about the results of the inspection, and the act or certificate of the inspection – received, upon the expiration of tree days from the day of sending.

6. Persons, specified in clause 4 of this Article, are entitled to sign the act or certificate of the inspection, indicating the existence of objections to the act or certificate and, not later than fifteen working days from the date of signing the act or certificate of the inspection, to submit written objections to their content to the tax body conducting the inspection. Upon the expiration of the established period, objections shall not be accepted.

7. The validity of arguments stated in the objection is to be considered by the official of the tax body that conducted the inspection and according to those objections, within 15 working days a written opinion is drawn up, which is sent to the payer (another obliged person) by registered mail with a return receipt requested or given to him or his representative against signature. If necessary, in order to confirm the validity of arguments stated in the objections, an additional inspection concerning the payer (another obliged person) may be appointed, not later than 10 working days from the receipt of the objection. Such inspection is conducted by that tax body which was the primary performer of the inspection. In this case, a written opinion concerning the objections is sent to the payer (another obliged person) by registered mail with a return receipt requested or is given to him or his representative upon signature, no later than 10 working days from the date of the completion of the additional inspection.

8. On the basis of the act of the inspection in which only the fact of a committed administrative offence is fixed and not additional calculation of taxes, dues (duties) and/or calculation of penalty interest is made, within 30 working days from the day of its delivery (sending) to the payer (another obliged person) or his representative, and in the case of submission of objections – from the day of delivery (sending) to the payer (another obliged person) or his representative of an opinion on those objections by the head (his deputy) of the tax body within its competence, the decision on the act of the inspection and/or the demand (binding proposal) about elimination of violations established during the inspection is made. The indicated period may be extended for not more than 15 working days by the decision of the Minister on Taxes and Dues of the Republic of Belarus. The indicated time limits do not include the time for inspecting materials in law enforcement bodies and courts.

9. The decision on the act of inspection and/or request (prescription) about elimination of violations established in the course of the inspection are to be given against signature (sent by registered mail with a return receipt requested) the payer (another obliged person) or his representative.

When the payer (another obliged person) or his representative fails to appear in the tax body to receive the decision on the act or certificate of the inspection and/or the request (prescription) about elimination of violations established during its conduct, or refuse to receive the said documents against signature or the payer (another obliged person) is absent at the place of location (residence) indicated in the constituent documents (certificate of state registration) and/or at the last known to the tax body, a corresponding note is made in the decision on the act or certificate of the inspection and/or the request (prescription), and they are to be sent by registered mail with a return receipt requested to the place of location (residence) of the payer (another obliged person) or his representative, last known to the tax body. In this case the decision on the act or certificate of the inspection and/or the request (prescription) are deemed to be received by the payer (another obliged person), upon the expiration of three days from the day of such sending.

Article 781. Specific features for organising and conducting inspections of state bodies

1. Field inspections of state bodies are performed on the basis of the plan of such inspections, formed by the inspectorates of the Ministry on Taxes and Dues of the Republic of Belarus for regions and the city of Minsk for the calendar year. However, inspections of the same state body are performed not oftener than one time for five years. Beyond the said plan the field inspections of the state bodies are performed on instructions of the Minister on Taxes and Dues and his deputies, heads of the inspectorates of the Ministry on Taxes and Dues of the Republic of Belarus for regions and the city of Minsk and their deputies (in relation to the inferior tax bodies) upon availability of the data on violations of the legislation or receipt of the appeals requiring an urgent performance of the inspection.

2. The act or certificate of the inspection of a state body is signed:

by the official of the tax body performing the inspection;

by the head of the state body, when he is absent – by another representative of the state body in relation to which the prescription to conduct the inspection has been issued;

by the person carrying out the account management of the state body.

3. When the inspection of the main directorate of justice of a regional (Minsk City) executive committee is conducted, as a rule the activity of archives of bodies registering acts of civil status, of the main directorate of justice (later on in this Article – the institutions) is simultaneously subject to be inspected. In this instance the prescription to conduct the inspection is issued in relation to the main justice department of the regional (Minsk City) executive committee by the tax body at the place of its putting on record or by a superior tax body.

The inspection of the activity of the institutions is conducted on the basis of:

a copy of the prescription to conduct the inspection, issued in relation to the main justice department of the regional (Minsk City) executive committee, certified by the tax body that issued such prescription;

enclosure to the prescription according to the form established by the Ministry on Taxes and Dues of the Republic of Belarus. The data about the activity of the institutions that is subject to the inspection are signed by the head (deputy head) of the tax body conducting the inspection of the main justice department of the regional (Minsk City) executive committee and are certified by the seal of this body. The data about the officials of the tax body that are sent to conduct the inspection of the activity of the institutions are to be signed by the head (deputy head) of the tax body that issued the prescription and certified by the seal of this body.

The act or a certificate of the inspection is drawn up in relation to each institution in the order established by Article 78 of this Code.

Results of the inspections of the institutions are to be included in the consolidated act of certificate of the inspection of the main justice department of the regional (Minsk City) executive committee.

Article 782. Measures on detection of property of a payer (another obliged person) and also of his debtors

1. Measures on detection of the property of the payer (another obliged person) and of his debtors (later on in this Article – the measures) are conducted in relation to the payer (another obliged person) that has tax obligations non-fulfilled within the established time limits, unpaid penalty interest at the place of his location and/or at the place of location of his property in the order established by this Code.

2. The measures are conducted in the event of:

failure of the payer to present documents (copies thereof), other information concerning the property of the payer, at the request of the tax, customs body;

failure of the payer to present, within the established term, documents specified in sub-clause 1.5 of clause one of Article 22 of this Code;

insufficiency of the sum of accounts receivables indicated in the documents presented by the payer in accordance with sub-clause 1.5 of clause one of Article 22 of this Code for collection of the tax, due (duty), penalty interest at the expense of means of the payer’s debtors;

in other instances when there tax obligations unfulfilled, penalty interest unpaid within established time limits.

3. The decision on conducting the measures is taken by the head (deputy head) of the tax, customs body and is formalized as a notification on conducting the measures. The forms of notifications on conducting the measures are established by the Ministry on Taxes and Dues of the Republic of Belarus (for application by tax bodies), and also by the State Customs Committee of the Republic of Belarus (for application by customs bodies).

4. Access of officials of the tax, customs bodies to the territory or premises of the payer is carried out upon presentation by these persons of the notification on conducting measure and official identifications.

Access of officials of the tax, customs bodies to residential premises, other lawful possessions of an individual entrepreneurs whether at or against his will is permitted only with the sanction of the prosecutor on the basis of a motivated decision on conducting the measures in accordance with clause 3 of this Article and with the participation of witnesses.

5. The measures are conducting in the presence of the payer or his representative as a rule in the course of one working day.

6. According to the results of the measures a statement to be formalized which indicates to the availability of the accounts receivables of the payer (another obliged person) and/or imposes arrest on his property in the order established by this Code.

Results of the measures in the course of which no property or debtors of the payers have been detected are not formalized by documents.

7. Illegal obstruction to access of officials of the tax, customs body to conducting the measures entails the liability provided by the legislative acts.

Article 783. Observance by time-keeping method

1. Observance by time-keeping method (later on in this Article – observance) is a method of inspection having objective to establish the actual revenue (income) of a payer for the period during which the observance is performed.

2. Observance is carried out in servicing objects in the course of the inspection of a payer carrying out public catering, consumer services, rendering medical services.

For the purposes of this Article, servicing objects are understood to be objects of public catering, other object in which consumer services, medical services are being rendered or acceptance of order for rendering these services is carried out.

Observance is not carried out in the course of an unscheduled thematic operational inspection and also in relation to payers from the day of state registration of which less than two years have passed (with the exception of organisations created in the process of reorganisation).

3. The minimal duration of observance in each of servicing objects shall be seven consecutive days of its functioning. In doing so observance must be carried out for all time of functioning of such an object in the course of the day.

4. Upon the end of each day of observance, the established actual revenue (income) of the payer shall be indicated in a time-keeping observance card the form of which is established by the Ministry on Taxes and Dues of the Republic of Belarus.

Upon completion of observance the time-keeping observance card shall be signed by the inspecting official (head of the inspection) and the payer or his representative. The payer or his representative is entitled to receive a copy of the time-keeping observance card.

Copies of documents received during the observance may be enclosed to the time-keeping observance card.

The time-keeping observance card shall be an inalienable part of the inspection act (certificate). Results of the observance shall be included in the inspection act (certificate).

5. Upon completion of the observance an average daily revenue (income) of the payer for the period of observance is calculated on the basis of data of the time-keeping observance card for the period of observance (later on – calculated average daily revenue (income)).

Calculated average daily revenue (income) shall be compared with average daily revenue (income) determined based on the data indicated by the payer in the tax declaration (calculation) for the tax on profit, tax declaration (calculation) for the value added tax, tax declaration (calculation)  for the single tax on imputed income, tax declaration (calculation) for the tax under the simplified taxation system, tax declaration (calculation) for the single tax from individual entrepreneurs and other natural persons, tax declaration (calculation) for the personal income tax of the individual entrepreneur (notary carrying out notarial activity in a notarial office, advocate carrying out advocatory activity individually), submitted for the reporting period preceding the beginning of the inspection.

If functioning of servicing objects has exclusively seasonal nature (summer coffee shops and likewise), calculated average daily revenue (income) shall be compared with average daily revenue (income) determined based on the data indicated by the payer in the tax declaration (calculation) for the tax on profit, tax declaration (calculation) for the value added tax, tax declaration (calculation) for the tax under the simplified taxation system, tax declaration (calculation) for the single tax from individual entrepreneurs and other natural persons, tax declaration (calculation) for the personal income tax of the individual entrepreneur (notary carrying out notarial activity in a notarial office, advocate carrying out advocatory activity individually), submitted for the similar reporting period of the last calendar year.

For determining in accordance with parts two and three of this clause the average daily revenue (income) based on the data indicated by the payer in the tax declaration (calculation) shall be taken into account days of functioning of servicing objects in which observance has been carried out for the reporting period for which such declaration (calculation) is drawn up, to be established on the basis of the data confirmed by documents (employee time sheet, cash register operator journal etc.).

Comparison of average daily revenues (incomes) shall be carried out in comparable prices with application of the consumer price index established by he National Statistical Committee of the Republic of Belarus and effective as of the date of the beginning of the inspection.

6. In case the sum of calculated average daily revenue (income) exceeds the sum of average daily revenue (income) determined in accordance with parts two and three of clause 5 of this Article based on the data indicated by the payer in a respective tax declaration (calculation) by 30 percent and more, the tax body shall perform correction of the revenue (income) for the purposes of computation of the value added tax, tax on profit, single tax on imputed income, tax under the simplified taxation system, single tax from individual entrepreneurs and other natural persons, personal income tax and the recalculation of taxes, dues (duties) for the respective reporting period the average daily revenue (income) of which had to be compared in accordance with clause 5 of this Article.

Correction of the revenue (income) and recalculation of taxes, dues (duties) specified in part one of this clause is not performed if the in reporting period preceding the beginning of the inspection (in the instance specified in part three of clause 5 of this Article – in the similar reporting period of the last calendar year) or later, circumstances of a productive, organisational or economic nature (in particular increase of working places, change of technology, modernization of facilities)  took place which could considerably affect the amount of revenue (income) of the payer.

Article 79. Tax secret

1. Tax secret consist of any data received by bodies, specified in indents 4 – 7 of Article 4 of this Code, on payers (other obliged persons), except for the data:

1.1. on surname, name, patronymic (if available) of the payer (another obliged person) – natural person, including individual entrepreneur, the name and the place of location of the payer (another obliged person) – organisation;

1.2. revealed by the payer (another obliged person) itself or with his consent;

1.21. being publicly available, including annual accounting and/or financial statements of organisations, published in accordance with legislation for public knowledge;

1.3. on recording number of the payer, including the date of its assignment;

1.31. on the date of first payment by persons carrying out craft activity, activity in the sphere of agroecotourism accordingly of the due for carrying out craft activity, due for carrying out activity for providing services in the sphere of agroecotourism;

1.32. on the name of the tax body at place of putting on record of the payer;

1.33on the fact that the payer is in the course of liquidation (termination of activities), on the date of the decision of the registering body about exclusion of the payer from the Unified Register of Legal Persons and Individual Entrepreneurs;

1.4. on the statutory fund (capital) of the organisation;

1.5. on violations of tax and other legislation and measures of responsibility for such violations;

1.6. provided to the tax, law enforcement bodies or other bodies of other states in accordance with the treaties of the Republic of Belarus;

1.7. submitted to the state bodies, other state organisations, and also to an interdepartmental commission and another commission the competence of which include carrying out administrative procedures, for the purposes of their carrying out administrative procedures;

1.8. provided to control (supervisory) bodies from a unified information database of control (supervisory) bodies.

2. The tax secret is not subject to disclosure except for the cases provided by legislation.

3. Information constituting the tax secret has the special regime of storage and access determined by the legislation.

4. The loss of documents containing the information constituting the tax secret or disclosure of such information entails the liability provided by legislation.

SECTION IV
TAX AND CUSTOMS BODIES OF THE REPUBLIC OF BELARUS.
APPEALING THE DECISIONS OF TAX BODIES.

CHAPTER 10
TAX AND CUSTOMS BODIES OF THE REPUBLIC OF BELARUS

Article 80. Tax bodies

1. Tax bodies are the state bodies having the rights of a legal person and within their powers conduct the state policy and carry out the regulation and management in the sphere of taxation.

2. In the cases provided by legislative acts, the customs bodies and other authorized state bodies can have the powers of the tax bodies.

Tax bodies, as well as customs bodies and other state bodies having powers of tax bodies fulfil their functions and cooperate by realization of the rights and fulfilling duties established by legislation.

Article 81. Rights of tax bodies and their officials

1. Tax bodies and their officials within their competence have the right:

1.1 to receive from a payer (another obliged person) documents needed for calculation, payment and collection of taxes and dues (duties) and other information concerning the activity and property of the payer (another obliged person);

1.11. accept cash monetary means for the payment of taxes, dues (duties), penalty interest in the order established by the legislation;

1.2. to summon the payers (other obliged persons), their representatives to the tax bodies, as well as other persons having documents and/or information about the activity of the payers (other obliged persons) in relation to which the inspection is conducted;

1.3. to submit recommendations (proposals) about the liquidation of organisations and termination of activities of individual entrepreneurs;

1.31. to issue the demand (prescription) for the licensee to eliminate detected violations and set the time limit for their elimination;

1.32. to present the recommendation to the licensing authority about suspension of a special permit (license) for carrying out of activities in the instances established by the legislative acts;

1.4. in the order established by the legislation, to send to court claims:

1.4.1 on liquidation of organisations, termination of activity of individual entrepreneur;

1.4.2. on recognizing the activity carried out by the payer (another obliged person) illegal in case of violation of the established order of its fulfilment as well as on recognizing the deals (contract) invalid;

1.4.3. on collecting the tax or due (duty) or penalty interest at the expense of the property of the payer (another obliged person);

1.4.4. on economic insolvency (bankruptcy) of the payer (another obliged person);

1.4.41. on bringing to subsidiary liability of owners of the property of the organisation, founders (participants) or other persons, including the head of the organisation, which have the right to give instructions obligatory for the organisation or have another possibility to determine its actions otherwise;

1.4.5. other claims provided by legislation;

1.41. under the procedure established by legislative acts, apply to a notary for the execution of executive inscriptions for the collection of the tax, due (duty), penalty interest at the expense of the property of the payer (another obliged person), except for the property of the payer (another obliged person) – organisation;

1.5. to receive from other state bodies and organisation and natural persons, on a gratuitous basis, information, including data constituting commercial, professional, bank secret and/or another secret protected by the law, with observance of requirements established by legislative acts, documents, as well as opinions of respective specialists and experts;

1.51. to receive data from information systems containing personal data and have access, including the remote access, to information systems containing such data, at a written request or on the basis of an agreement on providing personal data; provide such data to state bodies and organisations with a view of repayment of indebtedness on penalty interest, administrative sanctions in accordance with the legislative acts;

1.52. on the basis of a written request, to demand from banks to submit data about the holder of an electronic purse (date of suspension of operations with electronic money of the electronic purse), and also about all operations performed on the given electronic purse with electronic money, if the holder of the electronic purse offers to an unlimited number of persons to send him electronic money as payment for goods (works, services), property rights;

1.6. during the inspection, to verify identity documents and/or other documents confirming the powers of payers (other obliged persons) and their representatives, within the framework of the issues to be inspected, demand and receive from payers (other obliged persons), unless otherwise established by clause 3 of Article 70 of this Code, documents (their copies) necessary for the inspection, including in electronic form, other information concerning their activities and assets, verify the cash in the cash register and at the persons accountable for, securities and other assets;

1.61. to perform a personal examination of the payers (other obliged persons) and their representatives and examination of things, documents, valuables and vehicles, that they have.

Personal examination of payers (other obliged persons) and their representatives and examination of things, documents, valuables and vehicles, which they have, is an exceptional form of control measure and is conducted to the extent necessary for the detection of documents, monetary means, other items and tools, evidencing a violation of legislation. Prior to a personal examination of payers (other obliged persons) and their representatives and examination of things, documents, valuables and vehicles, which they have, the inspectors shall offer to the persons to be examined to produce things which they have on them voluntarily (including monetary resources), documents, valuables and to ensure access to examine vehicles.

Personal examination of payers (other obliged persons) and their representatives is conducted by a person of the same gender with the person to be examined and in the presence of witnesses of the same gender. Personal examinations are performed in a separate room.

As a result of a personal examination of payers (other obliged persons) and their representatives, examination of things, documents, valuables and vehicles the act shall be drawn up in accordance with legislation.

1.7. to collect in order established by this Code of non-paid (unpaid fully) sums of taxes, dues (duties) and penalty interest;

1.71. to perform measure on detection of the property of the payer (another obliged person) and of his debtors in the order established by this Code;

1.72to introduce a temporary restriction for withdrawal of vehicles from the registration in a competent body by payers (other obliged persons) who have indebtedness on payments to the budget;

1.8. to suspend, in the cases established by this Code, operations of the payers (other obliged persons) on their accounts in banks;

1.81to perform monitoring in the order established by the President of the Republic of Belarus;

1.9. to access of officials of the tax bodies conducting the inspection to the territory or premises of the payer (another obliged person) in the order established by article 74 of this Code and other legislative acts;

1.10. to request from the payer (another obliged person), during the inspection, to perform inventory of the property, and also to verify its results and seal cash registers, premises, places where documents and/or property of the payer (another obliged person) are stored;

1.11. for the purposes of the tax control in the order determined by legislation, to create tax posts, ensuring stay of the officials of the tax bodies on the territory and/or in premises of the payer (another obliged person);

1.12. to make proposals to the competent bodies on the temporary restriction of the citizens’ right to exit from the Republic of Belarus;

1.13. to hold, in the order determined by the Council of Ministers of the Republic of Belarus, controlled purchase of commodity and material valuables and controlled orders to fulfil works and render services in order to verify the observance of legislation, including the established order for accepting cash monetary means, the order of performing currency operation.

A controlled purchase of commodity and material valuables, controlled placement of orders to fulfil works and render services is a method of control, expressed in the artificial creation by the officials of the tax bodies of the situation on the acquisition of the commodity and material valuables, making-out of orders to fulfil works and render services without the aim to acquire (consume) them or to realize them later. A controlled purchase may be performed with using both Belarusian rubles and foreign currency;

1.131. [excluded]

1.132. during the inspection, to use, in the order established by the Council of Ministers of the Republic of Belarus, technical means, including apparatus to execute audio and video recording, filming and photographing, photocopying, scanning devices for documents, identificators of hidden images to monitor for compliance with legislation, compiling and recording evidence confirming facts of offences;

1.14. to seize, while conducting the inspection (with the exception of the chamber inspection) in the order established by this Code and other legislative acts, originals of the documents of the payer (another obliged person) or require the submission of extracts from them or copies;

1.15. in the cases and the order provided by legislative acts, to make arrest and/or seizure of things and commodity and material valuables of the payer (another obliged person) that are the objects of violation of the tax and other legislation and also the tools and means for committing of violations of legislation;

1.16. to carry out activity on technical and/or cryptographic protection of the information, in the part of certification of the external presentation form of the electronic document on a paper-based carrier to presented to or by the tax body, and also in the part of rendering services on dissemination of public signature verification keys;

1.17. to seize, while conducting the inspection (with the exception of the chamber inspection) in the cases and in the order established by the legislation, for a period not exceeding the period of the inspection, cash equipment, for sending for technical examination;

1.18. in the instances and under the procedure established by the legislation, during the inspection (with the exception of the chamber inspection) for a period not exceeding the period of the inspection, to send, with or without seizure, of slot machines for technical examination.

2. In the instances established by the President of the Republic of Belarus or when the inspected payer (another obliged person) does not have or present the documents of finance and tax record-keeping and/or other documents related to taxation, while conducting the inspection in accordance with indent two of sub-clause 2.2 of part one of clause 2 of Article 69 of this Code, the tax, customs body is entitled to determine, in the order established by the Council of Ministers of the Republic of Belarus, the amount of taxes, dues (duties) payable to the budget, on the basis of data about the movement of monetary means on the accounts at the bank and/or data about the payer (another obliged person) received from other state bodies, legal and natural persons, or by a calculation method on the basis of the data about legal persons and individual entrepreneurs carrying out similar activities.

The sums of taxes and dues (duties) determined in the order established in part one of this clause are reviewed by the tax, customs body subject to recovery by the payer (another obliged person) accounting and tax records and submission of documents of finance and tax record-keeping and/or other documents connected with taxation, but not later than one month from the day of delivery (sending) to the payer (another obliged person) or his representative of the act of inspection.

3. The Ministry on Taxes and Dues of the Republic of Belarus is entitled to issue, in accordance with this Code and/or other acts of tax legislation, normative legal acts obligatory for observance by payers (other obliged persons), tax bodies and their officials, to approve forms and formats of documents provided by this Code, which are used by the tax bodies and their officials when exercising their powers in relations regulated by the tax legislation of the Republic of Belarus, and also the procedure for completion of the forms and formats of the mentioned documents and the procedure for sending such documents to the payers (other obliged persons), including in the form of an electronic document.

4. Tax bodies have also other rights established by legislation.

Article 82. Duties of tax bodies and their officials

1. Tax bodies and their officials are obliged:

1.1. to act in strict accordance with the legislation;

1.2. to treat the payers (other obliged persons) and their representatives accurately and attentively and not to humiliate their honour and dignity;

1.3. to carry out the control over compliance with tax legislation, accurate calculation and complete and timely payment of taxes, dues (duties) and penalty interest, as well as the accuracy of the collection, timeliness and completeness of remittance to the budget of taxes, dues (duties);

1.4. to maintain records of the payers (in established cases—of other obliged persons) in the State Register of Payers (other obliged persons) and other registers established by the legislation;

1.5. to give written explanations to the payers (other obliged persons) on issues of application of acts of tax legislation, including in agreement with the Ministry on Natural Resources and Protection of Environment of the Republic of Belarus and its territorial bodies (regional, Minsk City committees of natural resources and protection of environment) on issues concerning the determination of the tax bas of the ecological tax and the tax for extraction (removal) of natural resources;

1.6. in the order established by the legislation, to conduct inspections;

1.7. in the case of non-fulfilment or improper fulfilment by the payers (other obliged persons) of tax obligations, non-payment (not full payment) of penalty interest to apply the methods of securing the fulfilment of tax obligations, payment of penalty interest and also to secure the collection of the unpaid (unpaid fully) taxes, dues (duties) and penalty interest in the order established by this Code;

1.8. to demand from the payers (other obliged persons), their representatives the elimination of detected violations of legislation and to monitor compliance with those requirements;

1.9. in the order established by this Code, to carry out the offset or return of the excessively paid or excessively collected sums of the taxes, dues (duties), penalty interest and interest on them;

1.91to issue at the request of the payer (another obliged person) an extract from the data of the accounting of the tax bodies on the amounts of computed and paid taxes, dues (duties), penalty interest. Such extract shall, not later than within three working days from the date of application, be sent to the payer (other obligated person) on paper or in the form of the electronic document or handed in to the payer (other obligated person) or his representative against obtaining the signature.

The form and format of the said extract, as well as the procedure for its sending in the form of an electronic document, are established by the Ministry on Taxes and Dues of the Republic of Belarus.

1.10. to send (hand in) to the payer (another obliged person) or to his representative their decisions concerning the payer (another obliged person) by registered mail with a return receipt requested (against signature), or in another way evidencing the date of receipt of the decision or the date of sending to the place of residence of the natural person or the place of location of the organisation;

1.11. to observe the tax secret and rules of storage of information about the payers (other obliged persons);

1.12. to accept and register statements, notifications and other information about the violation of the tax legislation and carry out their examination in the established order;

1.13. to conduct the record of due payments and actually paid sums of taxes, dues (duties) and fines, to make up and submit the tax reports in the form and in the order established by the legislation;

1.14. to transfer, in the order established by legislation, materials of inspections and other materials on the facts of violations of legislation, for the commission of which a criminal liability is provided, to law enforcement bodies in accordance with their competence;

1.15. to abolish the decisions of the inferior tax bodies, not complying with legislation.

1.16. to provide information on payment of corresponding taxes at the request of:

the notary attesting the transactions on alienation of the taxable immovable property belonging to a citizen of the Republic of Belarus who does not reside permanently in the Republic of Belarus, to a foreign citizen, stateless person or to a foreign or international legal person (organisation not being a legal person) not having the place of location in the Republic of Belarus;

the registrar carrying out the state registration the transactions that are not attested by the notary on alienation of the taxable immovable property belonging to a citizen of the Republic of Belarus who does not reside permanently in the Republic of Belarus, to a foreign citizen, stateless person or to a foreign or international legal person (organisation not being a legal person) not having the place of location in the Republic of Belarus;

1.17. to provide, upon an application of the payer (another obliged person) the information about requisites necessary for completing payment instructions for the purposes of fulfilling the tax obligation, paying the penalty interest, within two working days from the day of submission of the application.

2. Tax bodies bear also other duties determined by legislative acts.

3. It is not allowed to engage the tax bodies for fulfilment of the duties not imposed on them by legislative acts.

Article 83. Rights and duties of customs bodies

1. Customs bodies enjoy the rights and bear the duties of tax bodies on collecting the customs payments in accordance with the customs legislation of the Customs Union, the Law of the Republic of Belarus "On customs regulation in the Republic of Belarus", and also by this Code, other acts of tax legislation in the part of fulfilment of powers imposed on them.

2. Customs bodies carry out, in the order established by the customs legislation, bringing the persons to liability for violation of the tax legislation in connection with importation (exportation) of the goods to (from) the territory of the Republic of Belarus.

3. For carrying out the tax control the customs bodies transfer to the tax bodies the information received from the payers on customs affairs.

Article 84. Responsibility of tax and customs bodies and their officials

1. Tax and customs bodies bear responsibility for the damages caused to the payers (other obliged persons) as the result of their illegal decisions, unlawful actions (omission), and equally for illegal decisions, unlawful actions (omission) of their officials when fulfilling their official duties.

The damages caused are compensated in the order provided by legislation.

2. For illegal decisions, unlawful actions (omission) the officials of the taxation and customs bodies bear disciplinary, administrative, criminal and (other) other liability in accordance with the legislation.

CHAPTER 11
ORDER AND TIME LIMITS FOR APPEALING THE DECISIONS OF TAX BODIES, ACTIONS (OMISSIONS) OF THE OFFICIALS

Article 85. Right to appeal

Every payer (another obliged person) has the right to appeal the decision of the tax bodies, including the requests (prescriptions) on the elimination of violations and actions (omission) of their officials, if he believes that such decisions or actions (omission) are taken or made in violation of the provisions established by the tax or other legislation or violate his rights.

Article 86. Order of appeal

1. Decisions of the tax bodies and actions (omission) of their officials can be appealed to the superior tax body or to the superior official, to whom the officials whose actions (omission) are appealed are directly subordinated, and/or to the court.

Submission of the complaint to the superior tax body or to the superior official does not exclude the right to submit the complaint to the court. Appealing the decision of the tax body, actions (omission) of its officials in court, is carried out in accordance with civil procedural and economic procedural legislation. In doing so, the complaint against the decision of the tax body, actions (omission) of its officials may be submitted to the economic court within one year from the day of its adoption (commission).

2. The norms of this Article and those of Articles 87 – 89 of this Code do not cover the decisions of tax bodies and actions (omission) of their officials made during administrative proceedings.

Article 87. Order and time limits for submitting complaint to the superior tax body or to the superior official of the tax body

1. A complaint against the decision of the tax body is to be addressed to the superior tax body or the superior official (in the absence of the superior tax body) to whom officials who took the decision are directly subordinated.

A complaint concerning the action (omission) of an official of the tax body is submitted to the superior official to whom the official whose actions (omission) are appealed is directly subordinated.

2. A complaint against the decision of the tax body, actions (omission) of its officials may be submitted to the superior tax body, the superior official of the tax body within thirty calendar days from the day of its issuance (commission).

Failure to comply with the term for submitting such a complaint is grounds for refusal of its consideration. In the case of missing the deadline for complaint for a good reason, this term, on the application of the person making the complaint, may be renewed accordingly by the superior tax body or superior official of the tax body, to whom the officials whose decision or actions (omission) are appealed are directly subordinated.

3. A complaint against the decision of the tax body, actions (omission) of its officials is submitted in writing. The complaint shall be accompanied by documents confirming it.

4. The person who submitted the complaint to the superior tax body or superior official of the tax body, pending a decision on this claim, may revoke it by a written application.

Article 88. Consideration of complaint by the superior tax body or to the superior official of the tax body

1. A complaint of the payer (another obliged person) is considered by the superior tax body or superior official of the tax body within one month from the day of its receipt.

2. Upon the results of consideration of the complaint against the decision of the tax body, the superior tax body or superior official (in the absence of the superior tax body) to whom the officials who issued the decision is subordinated directly has the right to:

leave the decision unchanged, and the complaint without satisfaction;

reverse the decision in whole or in part;

reverse the decision and appoint an additional inspection;

make changes to the decision.

Upon the results of consideration of the complaint against actions (omission) of an official of the tax body, the superior official has the right to:

satisfy the complaint;

leave the complaint without satisfaction.

3. The decision on the complaint is sent to the payer (another obliged person), within three working days from the day of its acceptance, by registered mail with a return receipt requested or given to him or his representative against signature. A copy of the decision is sent to the tax body, the decision or action (omission) of the officials of which has been appealed, within the same term.

Article 89. [Excluded]

 

______________________________

*Clause 6 of Article 2 of the General part of the Tax Code of the Republic of Belarus has not entered into force in accordance with part 8 of Article 100 of the Constitution of the Republic of Belarus.

 

President of the Republic of Belarus

A. Lukashenko

 

*unofficial translation*

 

Rambler's Top100