the database of controlling authorities of the republic of belarus risk-based inspections valeryi b....

The Database of Controlling Authorities of the Republic of Belarus Risk-Based Inspections

Valeryi B. Rumyantsev

Ministry of Taxes and Duties of the Republic of Belarus

Tbilisi, June 2013

The Database of Controlling Authorities of the Republic of Belarus

Legal and regulatory framework

Decree No.510 of the President of the Republic of Belarus dated October 16, 2009 “On Improvement of Control/Supervision Activities in the Republic of Belarus”.

Resolution No. 463 of the Council of Ministers of the Republic of Belarus dated March 30, 2010 (on creating the Unified Information Database for 2010-2011).

Resolution No. 74 of the Council of Ministers of the Republic of Belarus dated January 30, 2013 (on procedure of operation of the Unified Information Database)


The Program of the Database creation included:

Allocation of 2,849 million BYR (about 1 million USD in equivalent) from the republican budget within the period from 2010 to 2011 to develop software and to purchase technical means;

Development of the Database on the platform of the State Register of Taxpayers;

Training of professionals.

The Database Administrator is the Ministry of Taxes and Duties of the Republic of Belarus


Information contained in the Database

1) Information on businesses: Payer’s Identification Number; name of the legal entity or the surname/name/patronymic name of an

individual; place of location or place of residence; form of ownership; date and number of decision on state registration; date of registration with the tax authority; conducted types of activity, etc.

2) Information on risk groups of businesses: risk group (high, medium, low), criteria for classifying businesses into risk groups


Users of the system

Republic

Oblast

Rayon

Controlling/supervision authorities

Businesses by the database security

means


The procedure of building the Database

Republican level

Oblast level

Rayon level

the Single State Register of Taxpayers (and Other Liable Persons)

Controlling/supervision authorities (depending on the organizational structure)

Information on risks

broken down by

businesses

Once in six months


Stages of data provision by controlling authorities


Businesses

The area of control of each controlling/supervision authority

Criteria for classifying audited entities into risk groups to schedule inspections

Database

1 stage

2 stage

High risk group

Classification of businesses into risk groups by risk criteria

Classification of businesses

Classification of businesses into risk groups3 stage

Low risk groupMedium risk group


Frequency of data update

Situational updates of the information in the database (liquidation of the business, change of the type of activity, changing of risk group, etc.)


Republic

Oblast

Rayon

Database

According to the classification of businesses into risk groups (under Decree No. 510)

According to the changes of performance indicators used to classify businesses into particular risk groups (monthly, or quarterly)


Examples of risk criteria (for tax inspections)

High risk group Failure to ensure financial sustainability, including the presence of sustained losses

during the calendar year. The presence of two or more cases in the calendar year of failure to pay and/or

partial payment of taxes, fees/duties for the reporting period.

Medium risk group migration (two or more times) between the tax authorities within three years. Presenting by the audited entity of the amount of expenditure as close to the amount

of the entity’s income earned in a calendar year as possible.

Frequency of scheduling and assigning inspections based on classification of businesses into risk groups

High risk group

Medium risk group

Low risk group

Not more than once per calendar year. If there are no violations the next scheduled inspection can only be conducted in 2 years

Not more than once in 3 years. If there are no violations the next scheduled inspection can only be conducted in 5 years

As and when necessary, but not more than once in 5 years.



Interaction with the automated information system of control/supervision authorities of the Republic of Belarus (AIS of

Control/Supervision Authorities) and the Uniform State Data Bank on Offences (USDBO)

1. information on violations forming risk criteria

2. information on risk criteria, risk groups for all entities

3. information on violations

Database on risk criteria

AIS of Control/Supervision Authorities

USDBO

2

1

3


Thank you!

the database of controlling authorities of the republic of belarus risk-based inspections valeryi b....

Documents

database information

database creation

database administrator

database liquidation

risk groups of businesses

unified information

republic of belarus

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