"On measures for the transition to a new estimated and regulatory framework for pricing in construction".
On January 31, 2018, the Decree of the Ministry of Taxes and Duties of the Republic of Belarus No. 2 “On introducing amendments and additions to the Decree of the Ministry of Taxes and Duties of the Republic of Belarus of December 24, 2014 No. 42” was adopted, which introduced the following changes:
1) Resolution of the Ministry of Taxes and Duties of the Republic of Belarus dated December 24, 2014 No. 42 “On certain issues related to the calculation and payment of taxes, dues (duties), other payments, the calculation and payment of which is controlled by the tax authorities” ( hereinafter - Resolution No. 42):
In connection with the change in the structure of the tax authorities, in the annexes to Decree No. 42, positions have been adjusted, each of which contains an indication of the inspection of the Ministry of Taxes and Dues (its officials), to which the specified annexes are submitted (tax declarations (calculations) (hereinafter referred to as declarations), notifications). Thus, by orders of the Ministry of Taxes and Dues of the Republic of Belarus dated June 5, 2017 No. 51–56, small inspectorates of the Ministry of Taxes and Dues of the Republic of Belarus were attached to larger ones, in which departments (departments) for working with payers were created. As a result of the reorganization, 41 inspectorates of the Ministry of Taxes and Dues of the Republic of Belarus began to operate on the territory of several administrative-territorial units (districts);
Set out in new edition annexes "Information on the amount and composition of benefits used" to the forms of declarations for value added tax (Appendix 1 to Resolution No. 42; hereinafter referred to as the VAT declaration), for income tax (Appendix 3 to Resolution No. 42), according to land tax (rent behind land) from organizations (Appendix 5 to Decree No. 42), for real estate tax of organizations (Appendix 4 to Decree No. 42), for income tax from individuals an individual entrepreneur (a notary who carries out notarial activities in a notary office, a lawyer who carries out advocacy activities individually) (Appendix 16 to Resolution No. 42; hereinafter - income tax declaration). This change is due to the prescription of part six of subparagraph 1.2 of paragraph 1 of the Decree of the President of the Republic of Belarus dated September 22, 2017 No. 345 “On the development of trade, Catering and consumer services "(hereinafter - Decree No. 345) and the need for in-house control tax incentives provided to business entities in accordance with Decree No. 345;
- in the form of a VAT declaration (Appendix 1 to Decree No. 42):
- adjustments were made to the titles of lines 2.2, 11.2 of Section IV "Other Information" of Part I due to the fact that by Decree of the President of the Republic of Belarus of February 26, 2015 No. 99 "On the collection of value added tax" (which was extended by Decree of the President of January 25, 2018 No. 29 "On Taxation" (hereinafter - Decree No. 29) until December 31, 2018 inclusive) provides for a deferral of the right to deduct amounts of value added tax (hereinafter referred to as VAT) paid upon importation of purchased goods from the territory of states, non-members of the Eurasian economic union, for 60 calendar days;
- section IV of part I was supplemented with line 6 1
to display the amounts of reduction of tax deductions in connection with their transfer in accordance with paragraph 21 of Article 107 tax code of the Republic of Belarus (hereinafter referred to as NC), for example, to the recipient when transferring within one legal entity or successor upon reorganization;
- adjustments were made to the title of line 11.1 of Section IV of Part I in order to eliminate the issues of payers that arose in practice. The name of the line is supplemented by the formula for determining the indicator of line 11.1, from which it follows that tax deductions, accepted for fixed assets in equal shares of 1/12 or 1/4, as they are implemented, are not subject to display in the corresponding line 1a of Section IV of Part I;
- in line 2 "VAT amounts not accepted for deduction in the past tax period» section IV of part I, the formula was added: line 2.1 + line 2.2. At the same time, as before, the specified line 2 reflects the VAT amounts for all objects that were not accepted for deduction in the previous tax period;
- Appendix 2 "Register of numbers of electronic customs declarations for goods released in accordance with the customs procedure for export (released in accordance with the declared customs procedure)" is set out in a new edition in connection with the addition of a column to display the details of the registration number customs declaration on goods for the convenience of payers. Thus, the registration number is indicated in column "A" of the main and additional sheets of the customs declaration for goods (paragraph 43 of the Instruction on the procedure for filling out a declaration for goods, approved by the decision of the Commission Customs Union dated May 20, 2010 No. 257). To obtain information about the date of permission for the departure of goods and the occurrence, respectively, of the grounds for filling out the specified Appendix 2, payers apply to electronic service State Customs Committee of the Republic of Belarus, posted on the official websitewww.customs.gov.byin the section "Electronic customs", "Information on the departure of export goods". This information is obtained by entering the registration number of the export customs declaration for goods, displayed in column "A";
Appendix 1 to the excise declaration form (Appendix 2 to Decree No. 42) has been amended in connection with the addition of a column to display the details of the registration number of the customs declaration for goods by analogy with Appendix 2 to the VAT declaration form;
- in the form of an income tax return (Appendix 3 to Decree No. 42), Section I of Part I "Calculation of the tax base (gross profit) and the amount of income tax" is reworded in connection with the addition of line 7.1, which is provided for reflection profit adjustments in the cases established by Article 30 1 NK;
In the income tax return form (Appendix 16 to Decree No. 42):
Section I "Calculation of the tax base and the amount of income tax on individuals" is set out in a new edition;
In particular, section I is supplemented with lines allowing the elimination of double taxation in respect of income received from the implementation entrepreneurial activity in a foreign country.
In addition, section I provides for the reflection of income taxed at a rate of 6% in accordance with Decree No. 345;
changes have been made to the footnote " 4
» in connection with the adoption of Decree No. 29;
- in the form of a declaration single tax from individual entrepreneurs and other individuals (Appendix 17 to Resolution No. 42, hereinafter - single tax declaration):
in sheets 2-services-n-month and 2-services-quarter, paragraphs 3 and 3a are set out in a new edition, in sheets 2-trade-n-month and 2-trade-quarter, clause 3 is set out in a new edition, and is also provided for new paragraph 3b, which will reflect information in accordance with Decree No. 345;
sheet 4-n supplemented by paragraph 12 1
, which will reflect the proceeds received from the implementation of activities in accordance with Decree No. 345.
Also, other editorial adjustments have been made to the single tax declaration form;
In the declaration form for value added tax of a foreign organization providing services in electronic form for individuals (Appendix 20 to Decree No. 42), and to information on the turnover for the sale of services and the amount of value added tax payable (Appendix 34 to Resolution No. 42), adjustments were made due to the fact that the payer will calculate the tax for a calendar quarter without taking into account the indicators of the previous calendar quarter (i.e., not on an accrual basis). In this regard, the corresponding lines in parts I and II, as well as part III, filled in when submitting the declaration (information) on an accrual basis from the beginning of the year, have been excluded from this declaration.
These changes were made in connection with bringing the norms of Decree No. 42 into line with the provisions of paragraph 8 of Decree No. 29, according to which VAT is calculated by foreign organizations without a cumulative total from the beginning of the year after the end of each calendar quarter;
2) to the Instructions on the procedure for filling tax returns(calculations) for taxes (fees), purchase book, approved by Resolution No. 42 (hereinafter - Instructions for Resolution No. 42):
- Provisions are provided to reinforce the approaches that were previously used in practice, stating that the annex to the declaration form “Information on the amount and composition of benefits used” is not filled out when applying tax benefits in accordance with legislative acts, the distribution of which is limited.
Thus, payers who apply benefits in accordance with regulatory legal acts containing information constituting state secret, taxable items should be reflected in the relevant declarations without transferring the corresponding amounts to the Appendix “Information on the amount and composition of the benefits used”. At the same time, the reflection of benefits in accordance with regulatory legal acts with the heading “for official use” is, as before, carried out in the relevant annexes to the declaration forms “Information on the amount and composition of benefits used”;
- in order to implement the norms of Decree No. 345, changes were made to the procedure for filling out declarations for VAT, income tax, land tax (rent for land plots) from organizations, real estate tax of organizations, income tax and single tax;
- in paragraph 17 of the Instruction to Decree No. 42 in connection with the addition of section IV of part I of the VAT declaration with line 6 1
a rule was introduced that the indicator of line 6 1
section IV of part I is filled in (i.e. the amount of reduction of tax deductions is displayed) if the tax deductions themselves were displayed earlier in lines 1 - 2.2 of section IV of part I of the VAT return;
- in order to simplify the work of payers and taking into account that Appendix 2 to the VAT declaration form is filled out without a cumulative total, paragraph 21 of the Instructions to Decree No. in relation to the amounts of increase (decrease) in the tax base received in the reporting period, if the tax base was displayed in the declaration and, accordingly, in Appendix 2 to the VAT declaration form for the last reporting period;
- in connection with the presentation of a new wording of Section I of the income tax declaration, an adjustment was made to paragraph 80 of the Instruction to Resolution No. 42;
- in order to implement the norms of Decree No. 345, amendments were made to Annexes 3 and 4 to the Instructions for Decree No. 42;
- made other editorial changes;
3) to the Instruction on the procedure for submitting confirmation of the permanent location of a foreign organization, international organization, approved by Resolution No. 42 (hereinafter referred to as the Instruction) and its annexes, in particular:
cases are defined in which a graphic image of confirmation of the permanent location issued in in electronic format competent authority foreign state his tax resident; at the same time, it was established that it is not required that the tax authorities of the Republic of Belarus certify copies of such confirmations of permanent location, issued in electronic form, for the purposes of their subsequent provision to other tax agents;
the obligation to affix the seal of a tax agent on a copy of the confirmation of permanent location when providing such a copy to the tax authority, as well as the seal of a foreign organization on applications in the form in accordance with Annexes 1 and 2 to the Instructions, has been excluded;
for those cases when foreign organization works with several tax agents and informed the tax agent about the fact of providing an original copy of the confirmation of permanent location to another tax agent, the right of the tax agent to apply for a copy of such confirmation directly to the tax authority at the place of registration of the tax agent to which the original copy has already been submitted has been established confirmation.
4) the Instruction on the procedure for keeping records of gross proceeds from the sale of goods (works, services) and accounting for goods imported into the territory of the Republic of Belarus from the member states of the Eurasian Economic Union, approved by Resolution No. change normative document regulating the procedure for issuing commodity (commodity-transport) waybills;
5) to the Instruction on the procedure for keeping records of income and expenses individual entrepreneurs(by notaries carrying out notarial activities in a notary office, lawyers carrying out advocacy activities individually), approved by Resolution No. 42:
in the text of this Instruction and in Appendix 4 to it, the term "individual items in the composition working capital» is brought into line with the existing unified terminology;
paragraph 4 is supplemented by parts two and three, which define the conditions under which individual entrepreneurs have the right to independently approve for the application of the form of primary accounting documents and draw up primary accounting documents alone;
in order to simplify the accounting of goods by individual entrepreneurs in retail chapter 5 added 1 "Accounting for the receipt and sale of goods in total terms" and Appendix 6 1 "Book of total accounting of goods" to this Instruction. At the same time, adjustments were made to paragraph 7.
Editorial changes have been made to the book of accounting for value added tax amounts (Appendix 10 to this Instruction).
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The LLC was established in 2011. One of the founders of the company, a foreign citizen with a residence permit in the Republic of Belarus, sells his share in statutory fund to another person. Does the benefit provided for by paragraph 35 of Article 208 of the Tax Code of the Republic of Belarus apply in this situation?| 04.02.2020
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Calendar of payment by legal entities of taxes, fees and non-tax payments, submission of settlements on them to the tax authorities and payment orders to the servicing bank for March 2020| 02.03.2020
Calendar of payment by individual entrepreneurs of taxes, fees and non-tax payments, submission of settlements on them to the tax authorities and payment orders to the servicing bank for March 2020.| 03.02.2020
An employee of the organization, as well as members of her family (husband, minor daughter), are registered as those in need of improvement living conditions. The employee (mother) incurred the costs associated with the acquisition of an apartment for her minor daughter.Is it possible in such a situation to apply to the expenses incurred for the purchase of an apartment for a minor daughter property deduction?
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The Ministry of Taxes and Duties of Belarus has made adjustments to all forms of tax declarations (calculations), as well as to most of the forms of documents approved by the Decree of the Ministry of Taxation dated 24.12.2014 № 42 .
The changes take into account the provisions of the decrees of the President of the Republic of Belarusdated September 22, 2017 No. 345 "On the development of trade, public catering and consumer services",dated January 25, 2018 No. 29 "On Taxation", of the Tax Code regarding VAT onservices of foreign organizations in electronic form.
RelevantDecree of the Ministry of Taxes and Dues of the Republic of Belarusdated January 31, 2018 No. 2 "On the introduction of amendments and additions to the Resolution of the Ministry on Taxes and Dues of the Republic of Belarus dated December 24, 2014 No. 42" came into force on February 18, 2018.
Tax declarations (calculations) on taxes and dues to be submitted for the tax period (tax periods) of 2017 are submitted in accordance with the forms and in accordance with the procedure for filling them out established before the entry into force of this Resolution.
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On some questions related to calculus
and payment of taxes, dues (duties), other payments,
control over the calculation and payment of which
carried out by the tax authorities
Registered in the National Register of Legal Acts of the Republic of Belarus
01/23/2015, reg. No. 8/29515
(National legal Internet portal of the Republic of Belarus, 13.02.2015, 8/29515)
On the basis of subparagraph 5.6 of paragraph 5 of the Regulations on the Ministry of Taxes and Dues of the Republic of Belarus, approved by the Resolution of the Council of Ministers of the Republic of Belarus dated October 31, 2001 No. 1592 "Issues of the Ministry of Taxes and Dues of the Republic of Belarus", as amended by the Resolution of the Council of Ministers of the Republic of Belarus dated 18 March 2010 No. 384, part one of subparagraph 1.10 of paragraph 1 of the Decree of the President of the Republic of Belarus dated March 1, 2010 No. 101 “On the collection of rent for land plots located in state property”, part three of subparagraph 1.5 of paragraph 1 of the Decree of the President of the Republic of Belarus dated February 4, 2014 No. 64 “On disposal fee in a relationship Vehicle”, paragraph 6 of Article 63, paragraph 3 of Article 81 of the Tax Code of the Republic of Belarus The Ministry of Taxes and Dues of the Republic of Belarus DECIDES:
1.1. forms of tax declarations (calculations):
for value added tax in accordance with Annex 1 to this resolution;
Read the full text in the magazine Chief Accountant”, No. 8/ 2015.
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RESOLUTION OF THE MINISTRY OF TAXES AND FEES OF THE REPUBLIC OF BELARUS
On introducing amendments and additions to the Resolution of the Ministry of Taxes and Duties of the Republic of Belarus dated April 25, 2016 No. 15
On the basis of paragraph 2 of Article 106 1 of the Tax Code of the Republic of Belarus, subparagraph 5.6 of paragraph 5 of the Regulations on the Ministry of Taxes and Dues of the Republic of Belarus, approved by the Resolution of the Council of Ministers of the Republic of Belarus dated October 31, 2001 No. 1592 "Issues of the Ministry of Taxes and Dues of the Republic of Belarus" , The Ministry of Taxes and Dues of the Republic of Belarus DECIDES:
Decree of the Ministry of Taxes and Dues 42 of 24122014
Commentary on the Decree of the Ministry of Taxes and Duties of the Republic of Belarus of January 31, 2018 No. 2 "On amendments and additions to the Decree of the Ministry of Taxes and Duties of the Republic of Belarus of December 24, 2014 No. 42"
On January 31, 2018, the Decree of the Ministry on Taxes and Duties of the Republic of Belarus No. 2 “On introducing amendments and additions to the Decree of the Ministry on Taxes and Duties of the Republic of Belarus of December 24, 2014 No. 42” was adopted, which introduced the following changes:
1) to the Decree of the Ministry of Taxes and Duties of the Republic of Belarus dated December 24, 2014 No. 42 “On Certain Issues Related to the Calculation and Payment of Taxes, Dues (Duties), Other Payments Controlled by the Calculation and Payment of which are carried out by the Tax Authorities”(hereinafter referred to as Decree No. 42):
In connection with the change in the structure of the tax authorities, the positions in the annexes to Decree No. 42 have been adjusted, each of which contains an indication of the inspection of the Ministry of Taxes and Duties (its officials), to which the specified annexes (tax declarations (calculations) (hereinafter referred to as declarations) are submitted). ), notifications). Thus, by orders of the Ministry of Taxes and Dues of the Republic of Belarus dated June 5, 2017 No. 51–56, small inspectorates of the Ministry of Taxes and Dues of the Republic of Belarus were attached to larger ones, in which departments (departments) for working with payers were created. As a result of the reorganization, 41 inspectorates of the Ministry of Taxes and Dues of the Republic of Belarus began to operate on the territory of several administrative-territorial units (districts);
Set out in a new edition of the Appendix "Information on the amount and composition of benefits used" to the forms of declarations for value added tax (Appendix 1 to Resolution No. 42; hereinafter - VAT declaration), for income tax (Appendix 3 to Resolution No. 42 ), on land tax (rent for land plots) from organizations (Appendix 5 to Decree No. 42), on real estate tax of organizations (Appendix 4 to Decree No. 42), on income tax from individuals of an individual entrepreneur (notary, carrying out notarial activities in a notary office, a lawyer carrying out advocacy activities individually) (Appendix 16 to Resolution No. 42; hereinafter referred to as income tax declaration). This change is due to the prescription of part six of subparagraph 1.2 of paragraph 1 of Decree of the President of the Republic of Belarus of September 22, 2017 No. 345 “On the development of trade, public catering and consumer services” (hereinafter - Decree No. 345) and the need to exercise in-house control of tax benefits granted to subjects management in accordance with Decree No. 345;
In the form of a VAT declaration (Appendix 1 to Decree No. 42):
¦ corrections were made to the titles of lines 2.2, 11.2 of section IV "Other information" of part I due to the fact that by Decree of the President of the Republic of Belarus dated February 26, 2015 No. 99 "On the collection of value added tax" (which was extended by Decree of the President of the January 25, 2018 No. 29 “On Taxation” (hereinafter referred to as Decree No. 29) until December 31, 2018 inclusive) provides for a deferral of the right to deduct amounts of value added tax (hereinafter referred to as VAT) paid upon importation of purchased goods from the territory of states who are not members of the Eurasian Economic Union, for 60 calendar days;
¦ section IV of part I was supplemented with line 6 1 to display the amounts of reduction of tax deductions in connection with their transfer in accordance with paragraph 21 of article 107 of the Tax Code of the Republic of Belarus (hereinafter - TC), for example, to the recipient upon transfer within one legal entity or to the successor upon reorganization;
¦ corrections were made to the title of line 11.1 of section IV of part I in order to eliminate the issues of payers that arose in practice. The name of the line is supplemented by the formula for determining the indicator of line 11.1, from which it follows that tax deductions accepted for fixed assets in equal shares of 1/12 or 1/4, as they are made, are not subject to display in the corresponding line 1a of Section IV of Part I;
¦ in line 2 "VAT amounts not accepted for deduction in the previous tax period" of Section IV of Part I, the following formula was added: line 2.1 + line 2.2. At the same time, as before, the specified line 2 reflects the VAT amounts for all objects that were not accepted for deduction in the previous tax period;
¦ Annex 2 "Register of numbers of electronic customs declarations for goods released in accordance with the customs procedure for export (issued in accordance with the declared customs procedure)" is set out in a new edition in connection with the addition of a column to display the details of the registration number of the customs declaration for goods in order to convenience for payers. Thus, the registration number is indicated in column "A" of the main and additional sheets of the customs declaration for goods (clause 43 of the Instruction on the procedure for filling out a declaration for goods, approved by the decision of the Commission of the Customs Union dated May 20, 2010 No. 257). To obtain information on the date of permission for the departure of goods and the occurrence, respectively, of the grounds for filling out the specified Annex 2, payers apply to the electronic service of the State Customs Committee of the Republic of Belarus, posted on the official website www.customs.gov.by in the section "Electronic customs", "Information on departure of export goods. This information is obtained by entering the registration number of the export customs declaration for goods, displayed in column "A";
Appendix 1 to the excise declaration form (Appendix 2 to Decree No. 42) has been amended in connection with the addition of a column to display the details of the registration number of the customs declaration for goods by analogy with Appendix 2 to the VAT declaration form;
In the income tax return form (Appendix 3 to Decree No. 42), Section I of Part I “Calculation of the tax base (gross profit) and the amount of income tax” is reworded in connection with the addition of line 7.1, which is provided to reflect the adjustment profits in the cases established by Article 30 1 of the Tax Code;
In the income tax return form (Appendix 16 to Decree No. 42):
Section I "Calculation of the tax base and the amount of income tax on individuals" is set out in the new edition;
In particular, section I is supplemented with lines that allow the elimination of double taxation in respect of income received from business activities in a foreign state.
In addition, section I provides for the reflection of income taxed at a rate of 6% in accordance with Decree No. 345;
Changes have been made to the footnote "4" in connection with the adoption of Decree No. 29;
In the form of a single tax declaration from individual entrepreneurs and other individuals (Appendix 17 to Resolution No. 42, hereinafter referred to as a single tax declaration):
In sheets 2-services-n-month and 2-services-quarter, paragraphs 3 and 3a are set out in a new edition, in sheets 2-trade-n-month and 2-trade-quarter, paragraph 3 is set out in a new edition, and a new paragraph 3b is also provided , which will reflect information in accordance with Decree No. 345;
Sheet 4-n is supplemented with paragraph 12 1, which will reflect the proceeds received from the implementation of activities in accordance with Decree No. 345.
Also, other editorial adjustments have been made to the single tax declaration form;
In the declaration form for value added tax of a foreign organization providing services in electronic form for individuals (Appendix 20 1 to Resolution No. 42), and in information on turnover for the sale of services and the amount of value added tax payable (Appendix 34 2 to Resolution No. 42), adjustments were made due to the fact that the payer will calculate the tax for a calendar quarter without taking into account the indicators of the previous calendar quarter (i.e., not on an accrual basis). In this regard, the corresponding lines in parts I and II, as well as part III, filled in when submitting the declaration (information) on an accrual basis from the beginning of the year, have been excluded from this declaration.
These changes were made in connection with bringing the norms of Decree No. 42 into line with the provisions of paragraph 8 of Decree No. 29, according to which VAT is calculated by foreign organizations without a cumulative total from the beginning of the year after the end of each calendar quarter;
2) to the Instruction on the procedure for filling out tax declarations (calculations) for taxes (fees), purchase books, approved by Resolution No. 42 (hereinafter - Instructions to Resolution No. 42):
> there are provisions that reinforce approaches that were previously used in practice, stating that the annex to the declaration form “Information on the amount and composition of benefits used” is not filled out when applying tax benefits in accordance with legislative acts, the distribution of which is limited.
Thus, payers who apply benefits in accordance with regulatory legal acts containing information constituting a state secret should reflect taxable items in the relevant declarations without transferring the corresponding amounts to the Appendix “Information on the amount and composition of benefits used”. At the same time, the reflection of benefits in accordance with regulatory legal acts with the heading “for official use”, as before, is carried out in the relevant annexes to the declaration forms “Information on the amount and composition of benefits used”;
> in order to implement the provisions of Decree No. 345, changes were made to the procedure for filling out declarations for VAT, income tax, land tax (rental payment for land plots) from organizations, real estate tax of organizations, income tax and single tax;
> in paragraph 17 of the Instructions to Decree No. 42, in connection with the addition of section IV of part I of the VAT declaration with line 6 1, a rule was introduced that the indicator of line 6 1 of section IV of part I is filled in (i.e. the amount of reduction in tax deductions is displayed), if the tax deductions themselves were displayed earlier in lines 1–2.2 of Section IV of Part I of the VAT return;
> in order to simplify the work of payers and taking into account that Appendix 2 to the VAT declaration form is filled out without a cumulative total, paragraph 21 of the Instructions to Decree No. in relation to the amounts of increase (decrease) in the tax base received in the reporting period, if the tax base itself was displayed in the declaration and, accordingly, in Appendix 2 to the VAT declaration form for the previous reporting period;
> in connection with the presentation of a new version of Section I of the income tax declaration, an adjustment was made to paragraph 80 of the Instruction to Resolution No. 42;
> in order to implement the norms of Decree 345, amendments were made to appendices 3 and 4 to the Instructions for Decree No. 42;
> other editorial changes have been made;
3) To the Instruction on the procedure for submitting confirmation of the permanent location of a foreign organization, international organization, approved by Resolution No. 42 (hereinafter referred to as the Instruction) and its annexes, in particular:
> cases are defined in which the tax authority of the Republic of Belarus, as a document confirming the permanent location of a foreign organization for the purposes of applying international treaties of the Republic of Belarus on the avoidance of double taxation, can be presented with a graphic image of confirmation of the permanent location, issued in electronic form by the competent authority of a foreign state of its tax resident; at the same time, it was established that it is not required that the tax authorities of the Republic of Belarus certify copies of such confirmations of permanent location, issued in electronic form, for the purposes of their subsequent provision to other tax agents;
> the obligation to affix the seal of a tax agent on a copy of the confirmation of permanent location when submitting such a copy to the tax authority, as well as the seal of a foreign organization on applications in the form in accordance with Annexes 1 and 2 to the Instruction, has been eliminated;
> for those cases when a foreign organization works with several tax agents and informed the tax agent about the fact of providing an original copy of the confirmation of permanent location to another tax agent, the tax agent has the right to apply for a copy of such confirmation directly to the tax authority at the place of registration of that tax agent to which the original copy of the acknowledgment has already been presented.
4) to the Instruction on the procedure for keeping records of gross proceeds from the sale of goods (works, services) and accounting for goods imported into the territory of the Republic of Belarus from the member states of the Eurasian Economic Union, approved by Resolution No. 42 subparagraph 4.1 of paragraph 4 was amended due to changes in the normative document regulating the procedure for issuing commodity (commodity-transport) waybills;
5) to the Instruction on the procedure for keeping records of income and expenses by individual entrepreneurs (notaries carrying out notarial activities in a notary office, lawyers carrying out advocacy activities individually), approved by Resolution No. 42:
— in the text of this Instruction and in Appendix 4 to it, the term "individual items in the composition of working capital" is brought into line with the existing unified terminology;
- paragraph 4 is supplemented by parts two and three, which define the conditions under which individual entrepreneurs have the right to independently approve for the application of the form of primary accounting documents and draw up primary accounting documents solely;
- in order to simplify the accounting of goods in retail trade by individual entrepreneurs, chapter 5 1 "Accounting for the receipt and sale of goods in total terms" and Appendix 6 1 "Book of total accounting of goods" were added to this Instruction. At the same time, adjustments were made to paragraph 7.
Editorial changes have been made to the book of accounting for value added tax amounts (Appendix 10 to this Instruction).
Decree of the Ministry of Taxes and Taxes of the Republic of Belarus dated No. 42 “On some issues related to the calculation and payment of taxes”, Comment (The instruction is new, and the procedure is Appendix No. 6 to the instruction (post of the Ministry of Taxes and Taxes No. 42 dated) “Book.” AZA, and send me an e-mail if it won't bother you, this form:
Order dated October 20, 2015 of the Ministry of Finance of Russia No. 161n, Ministry of Foreign Affairs of Russia No. 19838. From October 12 to December 30, 2015, the “Check!” for everyone becomes the Directory of groups of excisable goods in accordance with Appendix 2 to the Instruction on the procedure for filling out tax MTS of the Republic of Belarus dated No. 42 (in
Instructions on the procedure for filling in tax declarations (calculations) for taxes (fees), purchase books. Appendix 8 to the Decree of the Ministry of Taxes and Taxes No. 42 dated 24.12. The rating of audit organizations is 2014. Order of the Ministry of Taxes and Taxes of the Republic of Belarus dated N 87 (reg.
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Decree of the Government of Moscow of December 24, 2014 N 819-PP “On approval of the list medical organizations authorized to issue documents on the territory of the city of Moscow confirming that a foreign citizen does not have drug addiction and infectious diseases that pose a danger to others, provided for by a list approved by the authorized Government Russian Federation federal executive body, as well as certificates confirming that a foreign citizen does not have a disease caused by the human immunodeficiency virus (HIV infection)”
In order to implement paragraph 5 of part 2 of article 13.3 of the Federal Law of July 25, 2002 N 115-FZ "On legal status foreign citizens in the Russian Federation" The Moscow Government decides:
1. Approve a list of medical organizations authorized to issue documents in the city of Moscow confirming that a foreign citizen does not have drug addiction and infectious diseases that pose a danger to others, provided for in the list approved by the federal executive body authorized by the Government of the Russian Federation, as well as certificates of the absence of a disease caused by the human immunodeficiency virus (HIV) in a foreign citizen, in accordance with this resolution.
3. Control over the implementation of this resolution shall be entrusted to the Deputy Mayor of Moscow in the Government of Moscow on social development Pechatnikova L.M.
| Mayor of Moscow | S.S. Sobyanin |
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medical organizations authorized to issue documents on the territory of the city of Moscow confirming that a foreign citizen does not have drug addiction and infectious diseases that pose a danger to others, provided for by the list approved by the federal executive body authorized by the Government of the Russian Federation, as well as certificates that a foreign citizen does not have disease caused by the human immunodeficiency virus (HIV)
| No. p / p | Name of company | location address, an identification number taxpayer (TIN) of the organization |
|---|---|---|
| 1 | 2 | 3 |
| 1 | State state-financed organization health care of the city of Moscow "Moscow Scientific and Practical Center for Dermatovenereology and Cosmetology of the Department of Health of the City of Moscow" | 119071, Moscow, Leninsky prospect, 17; TIN 7725034169 |
| 2 | State public health institution of the city of Moscow "Moscow City Scientific and Practical Center for the Fight against Tuberculosis of the Department of Health of the City of Moscow" | 107014, Moscow, st. Stromynka, 10; TIN 7718115064 |
| 3 | Moscow State Budgetary Institution of Healthcare of the City of Moscow "Moscow Scientific and Practical Center for Narcology of the Department of Health of the City of Moscow" | 109390, Moscow, st. Lyublinskaya, 37/1; TIN 7723356386 |
| 4 | Limited Liability Company "Medical Diagnostic Center-Special MDC-S" | 105187, Moscow, Izmailovskoye highway, 55, building 1; TIN 7720227865 |
| 5 | Closed Joint-Stock Company European Medical Center | 123104, Moscow, Spiridonievsky lane, 5, building 1; TIN 7710025517 |
| 6 | Limited Liability Company "Medical Center "Medprof" | 125008, Moscow, 3rd Novomikhailovsky pr., 2/5; TIN 7711091569 |
| 7 | Limited Liability Company "Medical Center "Diagnostics-2009" | 142116, Podolsk, Revolutionary pr-kt, 18, office. 15; TIN 5036099257 |
| 8 | Limited Liability Company "Medical Center" HELP " | 101000, Moscow, Myasnitskaya st., 17, bldg. 2, of. II; TIN 7702712837 |
| 9 | Limited Liability Company "CityMed" | 105037, Moscow, Pervomaiskaya st., 5; TIN 7719703573 |
| 10 | 105187, Moscow, Shcherbakovskaya st., 58 B, building 1; TIN 7719533931 | |
| 11 | Federal State Budgetary Healthcare Institution "Central Medical and Sanitary Unit No. 165 of the Federal Medical and Biological Agency" | 115230, Moscow, Kashirskoe sh., 13 G; TIN 7725059501 |
| 12 | Federal State Budgetary Institution "Polyclinic No. 1" of the Administration of the President of the Russian Federation | 119002, Moscow, Lane Sivtsev Vrazhek, 26/28; TIN 7704091039 |
| 13 | Closed joint-stock company "DEZ-service" | 125422, Moscow, st. Timiryazevskaya, 7; TIN 7713142184 |
| 14 | Medical Fund "Medical Sanitary Unit No. 1 AMO ZIL" | 115280, Moscow, Avtozavodskaya st., 23, bldg. 8; TIN 7725068256 |
| 15 | Limited Liability Company "Clinic No. 1" | 129110, Moscow, Bolshaya Pereyaslavskaya st., 10; TIN 7710025517 |
| 16 | Mobil.Med Limited Liability Company | 109028, Moscow, Vorontsovo Pole, 5-7, building 8; TIN 7707616703 |
| 17 | Limited Liability Company Medical Agency "BION" | 101000, Moscow, Lubyansky pr., 27/1, building 1; TIN 7701767287 |
| 18 | Limited Liability Company "Medinses" | 129348, Moscow, Yaroslavskoe shosse, 9; TIN 7716217350 |
| 19 | Limited Liability Company "Sanmedekspert" | 117042, Moscow, Yuzhnobutovskaya st., 45; TIN 7727567109 |
| 20 | Limited Liability Company "Directorate" | 107078, Moscow, st. Novaya Basmannaya, 10, building 1; TIN 7701020336 |
| 21 | Limited Liability Company "Med-Alpha Prof" | 107076, Moscow, st. Stromynka, 19, bldg. 2; TIN 7718893321 |
| 22 | Closed Joint Stock Company "Medei Group of Companies" | 123056, Moscow, Gruzinsky lane, 3A; TIN 7710641442 |
| 23 | Limited Liability Company "City Medical Center" | 121609, Moscow, Rublevskoe shosse, 44, bldg. one; TIN 7731627390 |
| 24 | Limited Liability Company "Medical Center Status" | 119361, Moscow, Ozernaya st., 25, building 1, office 7; TIN 7729674579 |
| 25 | 109469, Moscow, st. Bratislavskaya, 33; TIN 7723847514 | |
| 26 | Limited Liability Company "SanMed-Vostok" | 111399, Moscow, Federative pr-t, 5, building 1, office. 31; TIN 7720773991 |
| 27 | Limited Liability Company "Media-Med" | 105264, Moscow, Izmailovsky Boulevard, 43; TIN 7719857245 |
| 28 | Limited Liability Company "Clinic Economy" | 109559, Moscow, st. Krasnodarskaya, d. 57A; TIN 7723833832 |
| 29 | Limited Liability Company "Alternative - Medical Center" | 142171, Moscow, Shcherbinka, st. Theater, 1B; TIN 7751506072 |
| 30 | Limited Liability Company "AlterMedica" | 129344, Moscow, st. Verkhoyanskaya, 18, building 2; TIN 7716701803 |
| 31 | Limited Liability Company "Medical and Health League" | 129626, Moscow, st. 3rd Mytishchinskaya, 16, building 3; TIN 7717658741 |
| 32 | Limited Liability Company "Lauria Elt" | 109472, Moscow, st. Old Kuzminki, 1; TIN 7714198888 |
| 33 | Limited Liability Company "SkoroMed" | 125047, Moscow, st. 1st Tverskaya-Yamskaya, 29/66, building 2; TIN 7723843887 |
| 34 | Federal Budgetary Institution of Science “Moscow Research Institute of Epidemiology and Microbiology named after V.I. G.N. Gabrichevsky " Federal Service on Supervision in the Field of Consumer Rights Protection and Human Welfare | 125212, Moscow, st. Admiral Makarov, 10; TIN 7712025880 |
| 35 | Limited Liability Company "Incrime" | 115419, Moscow, st. Academician Petrovsky, 3; TIN 7706661968 |
| 36 | Federal State Budgetary Healthcare Institution "Head Center for Hygiene and Epidemiology of the Federal Medical and Biological Agency" | 123182, Moscow, 1st Infantry lane, 6; TIN 7734052252 |
| 37 | Limited Liability Company "Medsanchast 03" | 127018, Moscow, st. Suschevsky Val, 5, building 9; TIN 7715761165 |
| 38 | Limited Liability Company "Triamed" | 141707, Moscow region, Dolgoprudny, st. Pervomayskaya, 9/4, room. 01; TIN 5047144470 |
| 39 | Limited Liability Company "Alpha Education" | 109316, Moscow, st. Melnikova, d. 2, building 1; TIN 7709676909 |
| 40 | Limited Liability Company "International Hospital Medical Center "Intermedcenter" | 115054, Moscow, 4th Monetchikovsky lane, 1/6, building 3; TIN 7708651108 |
| 41 | Limited Liability Company "SON-MED" | 127550, Moscow, Dmitrovskoe d. 27; TIN 7713596893 |
| 42 | Limited Liability Company "Medical Group" | 129128, Moscow, st. Kolskaya, 11, room. 19, room nine; TIN 7716678495 |
| 43 | Limited Liability Company "Asteri" | 111401, Moscow, st. Metallurgov, d. 12, bldg. one; TIN 7719111129 |
Document overview
A list of medical organizations authorized to issue documents confirming that a foreign citizen does not have drug addiction and infectious diseases that pose a danger to others, as well as certificates that a foreign citizen does not have a disease caused by the human immunodeficiency virus (HIV) has been approved. A total of 43 organizations are included in the list.
"d) a copy of the document received upon completion of professional training under the professional development program for private security guards;".
subparagraph "d" shall be stated in the following wording:
"d) a certificate from a preschool educational organization (a specialized children's institution of a medical or sanatorium type), a state or municipal organization engaged in educational activities, about the child's stay or education in the specified organization (institution);";
In subparagraph "d" the words "children's preschool or a general educational institution" shall be replaced by the words "a preschool educational organization or an organization carrying out educational activities in the main general educational programs".
58. In the first paragraph of clause 2 of the Rules for the provision medical care (medical care) employees of the internal affairs bodies of the Russian Federation, the State Fire Service of the Ministry of the Russian Federation for Civil Defense, Emergency Situations and Elimination of Consequences of Natural Disasters (EMERCOM of Russia), the penitentiary system, persons in command of the federal courier communications and employees of the internal affairs bodies of the Russian Federation, of the State Fire Service of the Ministry of Emergency Situations of Russia, the penitentiary system, persons in command of the federal courier communications, dismissed from service, persons dismissed from service in federal bodies tax police, approved by Decree of the Government of the Russian Federation of December 31, 2004 N 911 "On the procedure for providing medical care, sanatorium and resort support and making certain payments to certain categories of military personnel, law enforcement officers and members of their families, as well as certain categories citizens discharged from military service" (Sobraniye zakonodatelstva Rossiyskoy Federatsii, 2005, No. 2, art. 166), the words "professional educational institutions" shall be replaced by the words "professional educational organizations, educational institutions of higher education".
59. In subparagraph "b" of paragraph 3 of the Rules for providing employees of the personnel of the foreign intelligence agencies of the Russian Federation and members of their families lump sum payments in the event of harm to health or death (death) in connection with the implementation of intelligence activities, approved by Decree of the Government of the Russian Federation of January 29, 2005 N 45 "On the procedure for providing staff members of the foreign intelligence agencies of the Russian Federation and members of their families with lump-sum payments provided for Article 22 of the Federal Law "On Foreign Intelligence" (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 2005, No. 6, Art. 460), the words "in educational institutions on full-time training" shall be replaced by the words "in organizations engaged in educational activities, full-time".
60. In subparagraphs 1 and 5 of paragraph 3, subparagraphs 1 and 8 of paragraph 12, as well as in subparagraphs 1 and 8 of paragraph 13 of the Rules for the formation and maintenance of the register of participants in the accumulation and mortgage system housing military personnel by the Ministry of Defense of the Russian Federation, federal executive bodies in which federal law provided military service, approved by Decree of the Government of the Russian Federation of February 21, 2005 N 89 "On approval of the Rules for the formation and maintenance of the register of participants in the accumulation and mortgage system of housing for military personnel by the Ministry of Defense of the Russian Federation, federal executive bodies in which military service is provided for by federal law" (Meeting legislation of the Russian Federation, 2005, N 9, article 720; 2008, N 20, article 2368; 2012, N 6, article 668), the words "educational institutions of vocational education" shall be replaced by the words "professional educational organizations and military educational organizations of higher education".
61. Lost power. - Decree of the Government of the Russian Federation of May 23, 2018 N 592.
62. Subparagraph 4 of paragraph 3 of the Regulations on the Federal Fire Service of the State Fire Service, approved by Decree of the Government of the Russian Federation of June 20, 2005 N 385 "On the Federal Fire Service of the State Fire Service" (Collected Legislation of the Russian Federation, 2005, N 26, art. 2649; 2010, N 1, article 116; 2011, N 26, article 3807; 2014, N 21, article 2694), shall be amended as follows:
"4) scientific and educational organizations under the jurisdiction of the Ministry of Emergency Situations of Russia;".
63. In the third paragraph of clause 9 of the Payment Rules monthly allowance for child care in double size until the child reaches the age of three years to citizens exposed to radiation due to the disaster at the Chernobyl nuclear power plant, approved by Decree of the Government of the Russian Federation of July 16, 2005 N 439 "On the Rules for the payment of a monthly allowance for child care in double size until the child reaches the age of three years to citizens exposed to radiation as a result of the Chernobyl disaster" (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 2005, No. 30, Art. 3173; 2007, No. 1, Art. 319; 2009, No. 6, Art. 737; 2010, N 21, article 2616; 2013, N 13, article 1559), the words "students in full-time education in educational institutions of primary vocational, secondary vocational and higher professional education and institutions of postgraduate vocational education" shall be replaced by the words "student in full-time form in organizations engaged in educational activities under the programs of secondary vocational education and higher education programs".
64. Lost power. - Decree of the Government of the Russian Federation of March 1, 2018 N 206.
65. In subparagraph "d" of paragraph 3 and subparagraph "d" of paragraph 13 of the Rules for providing family members of dead (deceased) servicemen and employees of certain federal executive bodies compensation payments in connection with the costs of paying for residential premises, utilities and other types of services approved by Decree of the Government of the Russian Federation of August 2, 2005 N 475 "On the provision of compensation payments to family members of dead (deceased) military personnel and employees of certain federal executive bodies in connection with expenses for paying for residential premises, utilities and other types of services" (Sobranie Zakonodatelstva Rossiyskoy Federatsii, 2005, N 32, item 3316; 2012, N 45, item 6251), the words "in educational institutions full-time education" shall be replaced by the words " in organizations engaged in educational activities, full-time".
66. In subparagraph "e" of paragraph 34 of the Rules for the provision of subsidies for payment for housing and utilities, approved by Decree of the Government of the Russian Federation of December 14, 2005 N 761 "On the provision of subsidies for payment for housing and utilities" (Collected Legislation of the Russian Federation , 2005, N 51, item 5547; 2007, N 26, item 3184; 2009, N 2, item 213; 2014, N 32, item 4507), the words "educational institutions of all types" shall be replaced by the words "organizations, carrying out educational activities.
67. In the Rules for making monthly cash payments to Heroes of the Soviet Union, Heroes of the Russian Federation and full holders of the Order of Glory, approved by Decree of the Government of the Russian Federation of December 21, 2005 N 788 "On approval of the Rules for making monthly cash payments to Heroes of the Soviet Union, Heroes of the Russian Federation and full cavaliers of the Order of Glory" (Sobraniye zakonodatelstva Rossiyskoy Federatsii, 2005, N 52, item 5750; 2009, N 52, item 6582; 2013, N 3, item 210):
Valid as amended by Decree of the Government of the Russian Federation of December 24, 2014 N 1469.
