Andrei Slabko, lawyer
Sub-paragraph 2.1. of paragraph 2 of Decree of the President of the Republic of Belarus of April 24, 2020 No. 143 "On support of the economy" (hereinafter-Decree No. 143) defines some features of getting deferrals, installments of tax payments and tax credit in connection with impact of the epidemiological situation on the economy.
A deferral, installment, or postponement with subsequent installments is granted for the amount of delayed tax payments or penalties, and a tax credit is a postponement of the tax payment deadline that has not yet occurred.
Decree No. 143 establishes that deferrals, installments, and tax credits apply to taxes (fees), duties paid in full to local budgets, as well as rents for state-owned land plots. The deadline for payment of these payments is from April 1 to September 30, 2020.
The list of taxes (fees) and duties that are fully paid to local budgets is set out in articles 32, 34, 36 of the Budget code of the Republic of Belarus.
Decree No. 143 establishes alternative rules for granting deferment, installment plan and tax credit. This means that local authorities should not take into account the conditions for granting deferment, installment plan, tax credit established in the Tax Code when considering the issue of granting deferral, installment plan, tax credit on the basis of Decree No. 143.
Clause 2 of Decree No. 143 establishes that organizations and individual entrepreneurs can apply for deferral, installment plan, tax credit if one of the following criteria is met:
In addition, conditions for using a deferred payment, installment plan, or tax credit are the timely payment of:
Tax payments for which a deferred payment, installment plan, or tax credit is granted must be paid in equal installments on a monthly basis from October 1 to December 31, 2020.
Regional, Minsk city, district, city (cities of regional subordination) Councils of deputies or local Executive and administrative bodies on their behalf. You can define the appropriate government body as follows:
Decree No. 143 does not establish a list of documents that must be submitted to local authorities in order to obtain a deferral, installment, or tax credit. However, such a list of documents is established in the tax code (although the tax code establishes other grounds for granting deferrals, installments, and tax credits). We consider that before submitting documents, you should check with the local authority what documents should be attached to the application.
When preparing documents, you can rely on the list established in the Tax code:
Again, Decree No. 143 does not set a time limit for reviewing documents. In the tax code, this period is 13 working days from the date of submission of the application and the required documents. This period includes a request for the status of the payer's calculations with the budget, preparation of a conclusion on the feasibility of granting a deferral, installment, tax credit, as well as preparation of a draft decision.