Ministry of Taxes and Levies Inspection

A taxi receipt as a guarantee of protecting passenger rights
Attention TAXI DRIVERS!
On the application of the provisions of the Decree of the President of the Republic of Belarus dated 23.10.2006 No. 628
Changes in the taxation procedure for individuals engaged in craft activities General information about the inspection. Working hours Inspection of the Ministry of Taxes and Duties for the city of Novopolotsk
Plan for conducting on-site receptions by the inspection management in the second quarter of 2026

Dear city residents!
The Inspection of the Ministry of Taxes and Duties of the Republic of Belarus for the city of Novopolotsk reminds you that the deadline for submitting the tax return (calculation) for personal income tax for 2025 is March 31, 2026.
You must submit a tax return if you:

as a tax resident of the Republic of Belarus, received income from

abroad;

received gifts in an amount exceeding 11,516 Belarusian rubles from

individuals who are not close relatives (relatives by marriage);

received real estate free of charge under a rental agreement

with a value exceeding 11,516 Belarusian rubles;

sold (exchanged) a mechanical motor vehicle whose technically permissible maximum gross weight exceeds 3.5 tons (truck), and/or the number of seating positions, excluding the driver's seat, exceeds 8 (bus);

sold during the calendar year 2 or more passenger cars, motorcycles, mopeds;
sold (exchanged) within the last 5 years 2 or more: apartments, dachas, land plots, garages, parking spaces, residential houses; incomplete capital construction objects (buildings, structures) located on a land plot provided for the construction and maintenance of a residential house, gardening, dacha construction, in the form of a service plot;

sold (exchanged) within a year other non-residential real estate objects (warehouses, stores, etc.);

received refund of paid share contributions upon leaving the members of a Housing Construction Cooperative or in case of a decrease in the cost of construction, for which an income tax property tax deduction was previously granted;

received refund of paid insurance contributions upon termination before the expiration of the three-year period of voluntary life insurance and additional pension contracts, - in case of applying a social tax deduction to the amounts of such contributions;

received income from sources in the Republic of Belarus in the form of dividends, under labor contracts, as well as under civil law contracts, the subject of which is the performance of works, provision of services, creation, use of intellectual property objects, alienation of property rights to them in an amount exceeding 220,000 Belarusian rubles over the tax period (additional income);

received income from permitted transactions with tokens from foreign trading platforms, foreign organizations, foreign individual entrepreneurs, other natural persons;
received any other income for which the withholding of income tax is not imposed on tax agents.

          Inspection working hours for accepting declarations: Monday from 8:00 to 19:00, Thursday from 8:00 to 20:00 without a lunch break, Tuesday, Wednesday, Friday from 8:00 to 13:00 and from 14:00 to 17:00.
Detailed information on declaration issues can be obtained at the IMNS for Novopolotsk, 49/2 Molodezhnaya St., office 105, tel. 54-00-51; 54-00-52.
A tax declaration (calculation) may be submitted to any tax authority regardless of the place of registration: in person, by mail, through an authorized representative, as well as using software and technical means (using the «Taxpayer's Personal Cabinet» service).
Attention to parents of school graduates - future applicants for 2026 of state higher education institutions wishing to subsequently be employed by the tax authorities of the Republic of Belarus!
On conducting a survey of individual entrepreneurs, micro, small and medium-sized organizations
The Inspection of the Ministry of Taxes and Duties for Novopolotsk invites individual entrepreneurs and organizations to participate in the survey by completing an electronic questionnaire sent to the Taxpayer's Personal Cabinet
by the Ministry of Taxes and Duties of the Republic of Belarus.

Attention, citizens! Tax authorities do not use messengers to communicate with taxpayers! Recently, there has been an increase in reports from citizens in the Vitebsk region regarding phone calls received via Viber, purportedly from employees of tax authorities. The State Tax Inspectorate for the city of Novopolotsk informs that tax officials do not use Viber to communicate with taxpayers and do not request the following information over the phone: * personal data; * information about bank accounts; * information about transactions made using a bank card; * information about income received by citizens, including from abroad; * they do not send codes or links. Stay vigilant! If you receive a suspicious call, we recommend immediately ending the conversation and contacting the tax inspectorate to verify the information. State Tax Inspectorate for the city of Novopolotsk
Gambling addiction: an invisible threat to well-being In the Republic of Belarus, concern is growing over the spread of gambling addiction, which is destroying the lives of thousands of people. The key risks of gambling addiction include: - financial bankruptcy – addicted individuals lose their savings, take out loans, and fall into debt traps; - family breakdown – conflicts, divorces, and loss of trust from loved ones are frequent outcomes of pathological involvement in gambling; - mental disorders – anxiety, depression, and suicidal thoughts are diagnosed in every second patient with gambling addiction; - social isolation – addicted individuals lose their jobs, friends, and connections with society. Gambling addiction is not a sign of weakness of character, but a serious illness that requires professional assistance. The earlier a person seeks help from specialists, the higher the chances of recovery. Gambling addiction is treatable; the important thing is to take the first step – ask for help. On the website of the Ministry of Natural Resources and Environmental Protection of the Republic of Belarus, in the section “gambling business” under the tab “information for individuals,” there is an internet link that allows you to go to the website of the State Institution “Republican Scientific and Practical Center for Mental Health” and take an anonymous test to identify gambling addiction, “Test for Determining the Level of Gambling Addiction,” as well as a list of state healthcare organizations in the Republic of Belarus providing specialized narcological assistance to individuals suffering from pathological craving for gambling. The problem can be overcome. Do not remain silent!
The State Tax Inspectorate in Novopolotsk informs that an application of an interested person for carrying out an administrative procedure in electronic form is submitted through the Unified Portal of Electronic Services (hereinafter – UPEUS). In this regard, by 01.01.2026, the use of the functions of the "Taxpayer" workstation and the Taxpayer's Personal Account for creating and sending taxpayers' applications for carrying out administrative procedures to the State Tax Inspectorate portal will be gradually discontinued. During the transition period, taxpayers must take measures to register and assign roles in the Taxpayer's Electronic Personal Account of UPEUS (
https://account.gov.by), which allow organizing the process of sending electronic applications via UPEUS.
Applications for carrying out administrative procedures submitted after 01.01.2026 in violation of the above procedure will not be accepted by tax authorities for consideration. In the "Taxpayer" workstation and the Taxpayer's Personal Account, the ability to submit applications for carrying out administrative procedures will be retained only for: individual entrepreneurs using a mobile digital signature; branches fulfilling the tax obligations of legal entities, whose registration with tax authorities has been carried out.
State Tax Inspectorate in Novopolotsk

Off-the-books salary
One of the ongoing tasks of tax authorities is to identify and prevent instances of salary payments made in envelopes. For instance, during an audit of an organization providing hairdressing and beauty salon services, it was established that revenue from the sale of goods (services) was concealed by accepting cash payments without using cash register equipment and without recording these transactions in accounting (tax) records. This was done to reduce the tax base for the simplified tax system (USN) and to serve as a source of salary payments to employees of the organization, as well as to individuals who are not officially employed by the organization, without reflecting these payments in accounting records, with the aim of evading the obligations of a tax agent to calculate, withhold, and remit personal income tax. In accordance with Article 33 of the Tax Code of the Republic of Belarus, the tax base for the simplified tax system (USN) was adjusted upwards, and the tax base for personal income tax was also increased, including as a result of salary payments to employees of the company that were not reflected in accounting records and due to income received by officials in the form of cash payments accepted without using cash register equipment and not reflected in the organization's accounting records. As a result of the audit, a total of 24.2 thousand rubles were reassessed, including 15.3 thousand rubles in personal income tax. The tax inspectorate draws attention to the fact that, in accordance with the Tax Code of the Republic of Belarus, in cases where facts of evasion of personal income tax through the payment of income in the form of salaries in envelopes are established, without reflection in accounting records and reporting, the tax is collected exclusively from the funds of the tax agent (without subsequent withholding from the individual who actually received the income).
d). Information about cases of salary payments “in envelopes” can be reported by calling 189 or by submitting a written notice to the tax authority at the place of registration. Also, the State Tax Inspectorate for Novopolotsk reminds that violation of legislation regarding the payment of salary not reflected in accounting records entails administrative liability under Articles 14.3 and 14.5 of the Code of the Republic of Belarus on Administrative Offenses. Non-payment of taxes in an amount exceeding 2000 base values may result in criminal liability. L.S. Volkova, Head of the Control Work Department of the State Tax Inspectorate for Novopolotsk
The State Tax Inspectorate for Novopolotsk informs that the Republic of Belarus operates a portal for rating the quality of services and administrative procedures, providing citizens with an accessible way to express their opinion on the quality of services provided by state organizations. The portal is available on the Internet at the address: http://quality-services.by.
To use the Portal and evaluate the quality of services, you can use a computer or smartphone. To do this, go to the main page of the Portal: http://quality-services.by/ or scan the special QR code.
To access the evaluation, a citizen must be registered on the Portal and log in before the evaluation (for this, simple registration using a login and password is required, or it is possible to use data from existing accounts such as Google, Yandex, or VKontakte).
An additional registration method is available via mobile phone number with confirmation through SMS (for the feedback mechanism and to enhance accountability for comments posted).
Service quality is assessed based on 5 criteria. If desired, you may leave a more detailed review of the organization’s work or of a specific specialist in the “Comment” field.
To access the rating portal for the State Tax and Inspection Service of the Ministry of Taxes and Duties for the city of Novopolotsk, you can use the QR code

State Tax and Inspection Service of the Ministry of Taxes and Duties for the city of Novopolotsk.”
First Deputy Head
of the Inspection O.B. Furgalova
In anticipation of March 8, citizens engaged in the sale of flowers should remember!

Individuals are entitled to sell floriculture products to consumers only if they have a certificate confirming that the products sold were produced by the taxpayer and/or persons related to him by close kinship or affinity, guardian, trustee, or ward, on a land plot located within the territory of the Republic of Belarus, with payment of the corresponding taxes.
Reference. The form of the certificate issued by the local executive and administrative authority, confirming that the products sold were produced by the taxpayer and/or his close relatives on a land plot
located within the territory of the Republic of Belarus, is approved by the Resolution of the Council of Ministers of the Republic of Belarus dated December 31, 2010 No. 1935.
When engaging in retail trade of flowers, an individual has the right to choose the applicable taxation regime:
- unified tax for individual entrepreneurs and other individuals (Chapter 33 of the Tax Code of the Republic of Belarus, hereinafter referred to as the TC)
paid by the day of commencement of activities with submission of the corresponding notification to the tax authority;
- tax on professional income (Chapter 40 of the TC) with mandatory formation of receipts using the "Profdokhod" application at the time of receipt of funds for each transaction and ensuring its transfer to the buyer.
In anticipation of March 8, business entities, including individual entrepreneurs, purchasing and selling flowers should remember!

Business entities, including individual entrepreneurs, purchase of flower products grown by individuals from individuals are documented by a purchase act of goods, raw materials, and materials according to the form specified in Appendix 1 to the Instruction on the procedure for accounting of income and expenses, approved by the resolution of the State Tax Committee of January 30, 2019 No. 5.
At the same time, business entities, including individual entrepreneurs (regardless of the applicable taxation regime), are recognized as tax agents when paying income to an individual for the sale of floriculture products produced by that individual. The tax agent is obligated to calculate, withhold from the individual's income, and remit to the budget the personal income tax at a rate of 13 percent,
regardless of whether the individual possesses a certificate from the local executive and administrative authority confirming that the floriculture products sold were grown by the individual on a land plot located within the territory of the Republic of Belarus.
Furthermore, we draw your attention to the strict compliance with the Resolution of the Council of Ministers of the Republic of Belarus and the National Bank of the Republic of Belarus No. 924/16 dated July 6, 2011, "On the Use of Cash
Equipment and Other Equipment When Accepting Payment Means," which establishes the procedure for accepting payment means and using cash equipment (card payment terminals), including when conducting retail trade in flowers at retail facilities, as well as door-to-door (itinerant) trade.
Violation of legislation regarding the acceptance of cash payments entails administrative liability.
Attention to parents of school graduates – future applicants for 2025!
If you are interested in obtaining higher education at the expense of republican and/or local budgets under the terms of targeted training, we invite you to contact the personnel service
of the Tax and Revenue Inspectorate for the city of Novopolotsk of the Ministry of Taxes and Duties by March 18, 2025.
Contact phones: 8 0214 54 00 27, 8 0214 54 00 26.
On receiving wages “in envelopes”. The Inspection of the Ministry of Taxes and Duties of the Republic of Belarus for the city of Novopolotsk once again draws attention to the fact that by agreeing to receive wages “in envelopes” in order to avoid paying social contributions and income tax, you condemn yourself to a life “outside the rules”, depriving yourself of many rights and social guarantees provided for by labor and other legislation. Live wisely! Work honestly!

The Inspection of the Ministry of Taxes and Duties of the Republic of Belarus for the city of Novopolotsk informs about the improvement of the “Taxpayer’s Personal Account” online service for individuals.

The “Real Estate and Land Plots” section hosts a service that allows viewing information about real estate and land plots owned by an individual, making changes to this information, or notifying the tax authority about the existence of taxable objects.
The availability of this service is a convenient way to interact with the tax authority regarding the registration of taxable objects for the calculation and payment of property taxes.
Inspection of the Ministry of Taxes and Duties for the city of Novopolotsk

Head of the Inspection of the Ministry of Taxes and Duties of the Republic of Belarus for the city of Novopolotsk Olga Vyacheslavovna Fadeeva on September 13, 2023 from 11:00 to 12:00 will conduct an on-site reception of citizens, individual entrepreneurs, and representatives of business entities at the Taxpayer Relations Department for the Vitebsk District of the Inspection of the Ministry of Taxes and Duties for the city of Novopolotsk (Vitebsk city, Mira Street, 4, office 2)
The Tax and Duties Inspectorate for the City of Novopolotsk of the Ministry of Taxes and Duties informs citizens about the mailing of notices for payment of real estate tax, land tax, and vehicle tax. If necessary, we recommend contacting the inspectorate at the location of the property. Phone numbers are listed on the website of the Ministry of Taxes and Duties
What benefits do individuals have for property taxes
The premiere of the film project "On the Other Shore" will take place in September this year
The National Film Studio "Belarusfilm" has completed production of the national film "On the Other Shore".
The film will tell the audience about life in Western Belarus, which was annexed to Poland by the Treaty of Riga. The action of the film takes place in 1925 at the border of Western Belarus and the Byelorussian SSR — the main character of the film, Pavel, lives there with his mother. He observes how the Polish authorities strive to assimilate the Belarusians, eradicate their language, culture, and faith. Turmoil, guerrilla warfare, harsh suppression of any attempts to preserve national identity — all this will be seen by the audience through the story of the main character.
You can watch the film trailer at the link:
https://disk.yandex.ru/d/kBNFZ3fiEEMPtQ/На%20другом%20берегу%20Трейлер_НОВЫЙ.mp4
On trade in unauthorized locations
The State Tax Inspectorate for Novopolotsk informs that conducting trade in unauthorized locations entails administrative liability under Part 8 of Article 12.17 of the Code of the Republic of Belarus on Administrative Offenses (hereinafter – the Code) with a fine of up to 3 base values and under Part 10 of Article 12.17 with a fine from 5 to 50 base values.
Obstructing streets, squares, courtyards, and other public lands entails a fine of up to 5 base values in accordance with Part 1 of Article 21.14 of the Code.
Remember that the quality and safety of products sold in trading facilities, markets, and other designated locations are ensured by responsible officials of trading entities, manufacturers, and suppliers of goods.
State Tax Inspectorate for Novopolotsk
Online service of tax authorities "Receipt Verification by Buyer"
The Ministry of Taxes and Duties of the Republic of Belarus State Tax Inspectorate for Novopolotsk informs that the service has been launched.
Now, after receiving a cash receipt, you can verify its transmission to the cash register control system in online mode. To do this, go to the website ch.info-center.by and try the service functionality.
Selling floriculture products with tax payment
In anticipation of the March 8 holiday, the State Tax Inspectorate for Novopolotsk informs citizens that taxes must be paid when selling floriculture products.
Individuals have the right to sell products of floriculture, ornamental plants, their seeds, and seedlings at trading places and/or in other locations established by local executive and administrative bodies without state registration as business entities.

With regard to such type of activity, an individual has the right to pay the unified tax on individual entrepreneurs and other individuals or apply the tax on professional income.

In the event that an individual sells the specified products by other means, such sales may be carried out after registration as an individual entrepreneur, since, in accordance with the provisions of Article 1 of the Civil Code of the Republic of Belarus, this activity is considered entrepreneurial.

INS of the State Tax Committee for the city of Novopolotsk

Have a question – ask

Dear taxpayers!

The Inspection of the State Tax Committee for the city of Novopolotsk has organized an event to hold unified Open Days to explain certain provisions of the Tax Code of the Republic of Belarus that entered into force in 2023, including:

16.02.2023 on issues of taxation of individual entrepreneurs;

21.02.2023 on issues of applying the tax on professional income;

01.03.2023 on issues of applying the simplified system of taxation;

14.03.2023 on issues of calculating and paying land payments.

Interested citizens, individual entrepreneurs, and representatives of organizations from the city of Novopolotsk, Vitebsk and Rasasony districts are invited on the specified dates to receive necessary consultations:

to the inspection of the Ministry of Taxes and Duties for the city of Novopolotsk, office No. 209 from 09:00 to 13:00 (16.02.2023, 01.03.2023, 14.03.2023), office No. 104 from 09:00 to 13:00 (21.02.2023, 14.03.2023);

to the Department for Work with Taxpayers for the Vitebsk District, office No. 5 from 09:00 to 13:00;

to the Department for Work with Taxpayers for the Rassony District, office No. 40 from 09:00 to 13:00.

On the application of the tax on professional income in relation to educational activities. The list of types of activities carried out by individuals who are taxpayers of the tax on professional income is defined by the Decree of the Council of Ministers of the Republic of Belarus dated 08.12.2022 No. 851 "On the List of Types of Activities". Individuals providing consulting services (tutoring) in online or offline modes for specific subjects, educational disciplines, educational areas, topics, including assistance in preparation for centralized testing, have the right to apply the tax on professional income. Individuals engaged in educational activities (language courses, programming courses, etc.) may carry out their activities only as individual entrepreneurs. Detailed information can be found on the website
https://www.nalog.gov.by/.
Dear taxpayers of property taxes!
You can find your Taxpayer Identification Number (TIN) on the official website of the State Tax Service in the Services section – State Register of Taxpayers – Search for individuals by following the link
Regarding the replacement (update) of cash register equipment, the tax authorities remind that business entities selling marked goods must replace or update their cash register equipment to comply with new requirements by January 1, 2025, while other business entities must do so by April 1, 2025. For this purpose, we recommend contacting operators of software cash register systems or manufacturers of cash registers in advance.
Formation of notifications in the personal account
Infographic: What you need to know about token transactions in 2025
About the "TAXPAYER'S PERSONAL ACCOUNT"
Infographic. Procedure for business entities to replace cash register equipment
Attention to cash register equipment users!
Information on phone numbers for clarifying the procedure for calculating and paying the professional income tax
Information on the opportunity to evaluate the performance of tax authorities on the rating portalevaluations
Methods of tax payment by individuals
Algorithm of actions in the absence of notification on payment of property taxes by individuals
Dear taxpayers!ATTENTION TO BUSINESS ENTITIES!Land Tax Real Estate Tax Types of activities for which registration as an individual entrepreneur is not required Personal account of an individual
On the use of cash registers and other equipment when accepting payment instruments
Blogger
ATTENTION TO INDIVIDUALS – SUBJECTS OF AGRO-ECOTOURISM!
Mobile Application Guide
GUIDE ON ELECTRONIC INVOICES IN THE CIRCULATION OF MARKED GOODS
GUIDE ON ELECTRONIC INVOICES IN THE CIRCULATION OF MARKED GOODS
Taxpayer's Personal Account – a convenient and modern way to interact with the country's tax authorities
GUIDE on using the mobile application "Electronic Sign". Product group: Dairy products
ATTENTION TO CITIZENS SELLING AGRICULTURAL AND WILD-HARVESTED PRODUCTS On the payment of salaries "in envelopes"
Dear citizens!
Information on the working hours of the inspection for accepting tax declarations (calculations) for personal income tax for 2021 ATTENTION TO INDIVIDUALS – SUBJECTS OF AGROECOTOURISM!CITIZENS CAN INDEPENDENTLY CHECK PRODUCT MARKING!We draw your attention!GUIDE TO VERIFYING THE AUTHENTICITY OF RF MARKING CODES
Guide on how to verify the authenticity of RF marking codes using the Electronic Mark mobile application The Inspection of the Ministry of Taxes and Duties for the city of Novopolotsk reminds You can view the calculated tax amounts and make payments using the "Raschet" system (ERIUP)The State Tax Inspectorate in Novopolotsk informs that starting from 19.10.2021, access to the contact center of tax authorities will be organized via a single short number 189 for all communication operators (A1, MTS, Life, Beltelecom)
On taxation of income received by individuals – tax residents of the Republic of Belarus from sources outside the Republic of Belarus Information about salaries paid in envelopes can be reported by calling the contact center of the tax authorities Individuals are not required to use cash register equipment
Gambling: Signs and Consequences
The State Tax Inspectorate for the city of Novopolotsk reminds individuals about the opportunity to connect to the electronic service of the Ministry of Taxes and Duties of the Republic of Belarus "Personal Cabinet"
The State Tax Inspectorate for the city of Novopolotsk reminds about the possibility of remote interaction with tax authorities
Changes in the working schedule of structural subdivisions and officials of the State Tax Inspectorate for the city of Novopolotsk when tax authorities carry out administrative procedures in relation to individuals
The possibility of registering individuals in the taxpayer's personal cabinet using the identification procedure through the interbank identification system (IIS) has been implemented
On the taxation of income received by bloggers
On uploading to the serviwith “Personal Account of Taxpayer for Individuals” information from the State Automobile Inspectorate on vehicles owned by them, manufactured since 1992
Gaming addiction
On the calculation of vehicle tax by organizations and inclusion of vehicle tax in expenses
On cases of unlawful non-withholding and non-remittance to the budget of personal income tax from individuals by a tax agent
Prevention of gaming addiction
“Personal Account” service Warning and prevention of violations in the declaration of income by individuals
Attention to citizens!
Tax authorities have completed the registration of taxable objects for vehicle tax and taxpayers – individuals who own vehicles.
Notices for payment of advance payments for vehicle tax have been sent by mail or posted in the taxpayer’s personal account.
We draw citizens’ attention that when a notice for payment of an advance payment is posted in the personal account, duplication of such a notice on paper and sending it by mail to the taxpayer is not carried out.
The advance payment must be made no later than December 15, 2021.
To make the advancepayment can be made via internet banking, mobile banking, bank branches and postal services, or through the taxpayer's personal account.
In the event that an individual makes an advance payment before receiving the notice, there is no need to make the advance payment again after receiving the notice.
INMS for Novopolotsk
The Inspection of the Ministry of Taxes and Duties of the Republic of Belarus for the city of Novopolotsk informs
Attention to business entities engaged in the circulation of non-alcoholic beverages and juices.
The Inspection of the Ministry of Taxes and Duties for the city of Novopolotsk informs that, in accordance with the Decree of the Council of Ministers of the Republic of Belarus dated July 29, 2011 No. 1030 "On Goods Subject to Marking" (as amended by the Decree of the Council of Ministers of the Republic of Belarus dated December 30, 2025
No. 795):
as of January 12, 2026marking of non-alcoholic beverages with unified control marks has been resumed, including those imported from the Russian Federation;
requirementsfor marking non-alcoholic beverages and juices with unified control marks remain in effect until February 28, 2026(inclusive);
as of May 1, 2026non-alcoholic beverages and juices, including their unmarked residues, are subject to marking with identification means.
Attention to parents of school graduates - future applicants for 2026 of state institutions of higher education wishing to be employed in the tax authorities of the Republic of Belarus!
Violation of the procedure for receiving cash payments during passenger transportation
“Cheap goods” under control
Control over economic entities carrying out the sale of imported goods, so-called “low-price segment”, is one of the priority areas in the activities of tax authorities. Violation of the established procedure for receiving cash payments, sale of goods without documents and identification means – here is an incomplete list of violations detected during operational measures. Thus, since the beginning of the year, operational units of the State Tax Inspectorate of the Vitebsk Region have identified more than 2.0 million rubles of hidden taxable revenue, economic entities and their sellers have been held administratively liable for an amount of about 250.0 thousand rubles, including an amount of approximately 240.0 thousand rubles for violation of the legislation-established procedure for marking goods with identification means. In addition, violators had to pay additional taxes due to the budget from the hidden revenue. The State Tax Inspectorate of the Vitebsk Region reminds economic entities of the necessity to strictly comply with the legislation in their activities and urges buyers to demand a receipt for each purchase – this will not only help collect the taxes due to the state budget, but also serve as a guarantee in case the purchased product turns out to be of poor quality.
Resolution of September 22, 2025 No. 8/91/45/27 "On amending the resolution of the National Academy of Sciences of Belarus, the Ministry of Finance of the Republic of Belarus, the Ministry of Taxes and Duties of the Republic of Belarus, and the Ministry of Communications and Informatization of the Republic of Belarus of December 18, 2023 No. 9/75/35/26" and commentary thereto.
The Tax Inspectorate of the State Tax Committee for the city of Novopolotsk forwards the Resolution of September 22, 2025 No. 8/91/45/27 and the commentary thereto for the purpose of prompt notification of taxpayers.
Attachment: 1. Commentary to the Resolution of the National Academy of Sciences of Belarus, the Ministry of Finance of the Republic of Belarus, the Ministry of Taxes and Duties of the Republic of Belarus, and the Ministry of Communications and Informatization of the Republic of Belarus of September 22, 2025 No. 8/91/45/27 "On amending the resolution of the National Academy of Sciences of Belarus, the Ministry of Finance of the Republic of Belarus, the Ministry of Taxes and Duties of the Republic of Belarus, and the Ministry of Communications and Informatization of the Republic of Belarus of December 18, 2023 No. 9/75/35/26"; 2. Resolution of September 22, 2025 No. 8/91/45/27 "On amending the resolution of the National Academy of Sciences of Belarus, the Ministry of Finance of the Republic of Belarus, the Ministry of Taxes and Duties of the Republic of Belarus, and the Ministry of Communications and Informatization of the Republic of Belarus of December 18, 2023 No. 9/75/35/26".
Attachment: Comment on the Resolution (14021387 v1)
Attachment: Resolution (14021371 v1)
On amending the Resolution of the Council of Ministers of the Republic of Belarus and the National Bank of the Republic of Belarus dated September 25, 2025 No. 529/24 "On amending the Resolution of the Council of Ministers of the Republic of Belarus and the National Bank of the Republic of Belarus dated July 6, 2011 No. 924/16" (hereinafter – Resolution No. 529/24) establishes the right of business entities, until March 1, 2029, with respect to goods subject to labeling with identification means, sold in rural areas and in trading facilities with a trading area of less than 200 square meters, not to ensure: - differentiated accounting; - reading of labeling codes by cash register equipment; - transmitting to the cash register equipment control system information on the sale of labeled goods; - the possibility for a medical worker in a rural area where pharmacies are absent to sell medical devices and goods from the pharmacy assortment without using cash register equipment.
Attachment: Comment on Resolution No. 529/24
Comment on the Resolution of the Council of Ministers of the Republic of Belarus dated September 25, 2025 No. 528 "On amending the Resolutions of the Council of Ministers of the Republic of Belarus"
On conducting a survey of individual entrepreneurs, micro, small and medium-sized enterprises
The State Tax Inspectorate for the city of Novopolotsk invites individual entrepreneurs and organizations to participate in a survey by completing an electronic questionnaire sent to the Taxpayer's Personal Cabinet of the Ministry of Taxes and Duties of the Republic of Belarus.
On the implementation of marked goods
1. The Ministry of Taxes and Duties reports that, in connection with the adoption of the Decree of the Council of Ministers of the Republic of Belarus and the National Bank of the Republic of Belarus dated July 2, 2025 No. 367/19 "On amending the Decree of the Council of Ministers of the Republic of Belarus and the National Bank of the Republic of Belarus dated July 6, 2011 No. 924/16" (hereinafter – Decree No. 367/19), according to which, as of July 1, 2025, the requirement to read unified control marks on cash register equipment has been abolished. In order to simplify the processes of selling goods subject to marking with unified control marks and to prevent the formation of queues at retail facilities, trading entities must ensure the additional configuration of their accounting systems to remove the requirement for scanning these marks. In view of the above, in order to ensure unconditional compliance with the requirements of Decree No. 367/16, as well as to simplify the process of retail service when selling goods marked with identification means, we propose that the Ministry of Antimonopoly Regulation and Trade, the Belarusian Republican Union of Consumer Societies, the Association of Retail Chains, the Association of Taxpayers, Regional Executive Committees, and the Minsk City Executive Committee, in coordination with territorial inspectorates of the State Tax Inspectorate, take measures to ensure that trading entities carry out the necessary additional configuration of their accounting systems by August 1, 2025, at the latest, eliminating the need for scanning
vannia na kassovom oborudovanii informatsii, soderzhashcheisya v unifikatsionnom kontrolnom znake.
2. Vo ispolnenie abzatsa vtorogo podpunkta 2.6 punkta 2 protokola rabochei vstrechi s uchastiem Pervogo zamestitelia Premier-ministra Respubliki Belarus Snopkova N.G. s otdel'nymi torgovymi setevymi kompaniyami i importerami ot 27.06.2025 № 32/18pr MNS informiruet, chto v tselyakh adaptatsii sub"ektov khoziaistvovaniya k novym usloviyam osushchestvleniya torgovoi deiatel'nosti rabota po organizatsii differentsirovannogo ucheta tovarov, markirovannyh sredstvami identifikatsii, mozhet osushchestvlyatsya v testovom rezhime, kotoryi prodlitsya do 1 noyabrya 2025 g. V ramkah testovogo rezhima sub"ektam torgovli neobkhodimo provodit' rabotu po ustraneniyu vyavlyaemyh v rabote s markirovannymi tovarami oshibok, nalazhivaniyu svoih biznes-protsessov pri priemke i realizatsii markirovannyh tovarov, obucheniyu personala i informirovaniyu pokupatelei ob osobennostyah realizatsii i priobreteniya, markirovannyh sredstvami identifikatsii tovarov. V tselyah nedopushcheniya pristanovki raboty torgovyh ob"ektov, obespecheniya snabzheniya naseleniya produktami pitaniya i predmetami pervoi neobhodimosti nalogovymi organami mery administrativnoi otvetstvennosti za vyavlyaemye narusheniya trebovanii zakonodatel'stva o vedenii differentsirovannogo ucheta primenyat'sya ne budut (za isklyucheniem sluchaev, kogda takie narusheniya budut svidetel'stvovat' o skrytii vyruchki ot nalogoooblozheniya).
«To obtain a GLN, you need to contact the GS1 Belarus Association (Minsk, Sudmalisa St., 22, 4th floor. Tel.: (+375 17) 249-09-75, 227-09-13, 224-06-60, 317-89-52; fax (+375 17) 244-03-01, e-mail: info@gs1by.by, the procedure for obtaining and necessary reference information is posted on the website http://gs1by.by/.» to be worded as follows:
“To obtain a GLN number for the location and use of vending machines and KSA, it is necessary to use the step-by-step algorithm published on the websites of the GS1 Belarus Association at:
https://gs1by.by/uslugi/poluchenie-nomera-gln/ and the State Enterprise “Center for Identification Systems” at:
https://ids.by/gln-l/. The services for obtaining a GLN number are provided online on a “One-Stop Shop” basis by the State Enterprise “Center for Identification Systems” in cooperation with the GS1 Belarus Association for Automatic Identification. Consultations on these issues are provided by specialists of the relevant department of the State Enterprise “Center for Identification Systems”, whose contacts are listed on the website
https://ids.by/gln-l/, tel.: (+375 17), 242-42-00 (multi-line), e-mail: info@ids.by, gln@ids.by.»
gln@ids.by”.”
“On information resources, services, and materials related to technical and organizational issues in the field of product marking”

In order to provide technical support to economic entities engaged in the circulation of products subject to marking with uniform control marks or identification means, JSC “Publishing House ‘Belblankavyd’ (the operator of the state information system for marking products with uniform control marks or identification means (hereinafter – the operator, the marking system)) has created the following information resources, services, and materials related to technical and organizational issues in the field of product marking: the operator’s information portal “Knowledge Base”, containing a list of frequently asked questions and answers –
https://kb.belblank.by/; online assistant on the website
https://datamark.by/ and the personal account of the marking system
which is also available in Viber and Telegram messengers and operates in a 24/7/365 format; a system providing technical support for users of the marking system and other interested parties, operating in a 24/7/365 format (automatic processing of incoming requests and assigning a number, maintaining the entire correspondence history for each request) – support@datamark.by;
chat in the Telegram messenger "Electronic Mark. Goods Marking in the Republic of Belarus" for discussing problematic issues related to marking and circulation of goods, and divided by topics and categories
of questions arising among business entities – https://t.me/datamark.by;
Instagram page about goods marking in the Republic of Belarus, where planned changes, questions and answers to frequently asked questions are regularly published, as well as sections dedicated to marking
goods –
https://www.instagram.com/datamark.by/; chats in the Telegram messenger on issues of marking specific groups of goods (dairy products, footwear, tires, light industry goods,
cosmetics and household chemicals, etc.);
YouTube channel "Belblankavyad - Information Technologies", containing information on working in the personal account of the GIS "Electronic Mark" and the service "Electronic Cabinet"; documentation for users working in the marking system (regulatory legal acts regulating the marking of goods in the Republic of Belarus and member states of the Eurasian Economic Commission, user instructions for each group of goods, API specification in Russian and English, numerous guidelines for each operation, etc.) – https://datamark.by/dokumenti/; presentations and recordings of seminars conducted by the operator with business entities on the website
https://datamark.by/;
information on available services and utilities, including the availability of the "Electronic Cabinet" service for small and medium-sized businesses with its description and necessary documentation – https://datamark.by/servis-elektronnyj-kabinet/.
For methodological questions regarding product marking, please refer to the official website of the State Tax Service https://nalog.gov.by/tax_control/control_of_goods/marking/valid_from_08072
021/.
State Tax Inspectorate for Novopolotsk
The Ministry of Emergency Situations informs individual entrepreneurs about the legality of carrying out activities after December 31, 2025. Dear individual entrepreneurs!

Please note that after December 31, 2025, only those individual entrepreneurs whose types of activities are included in the list of activities permitted to be carried out as an individual entrepreneur (hereinafter – the list of individual entrepreneurs), defined in Appendix 1 to the Decree of the Council of Ministers of the Republic of Belarus dated June 28, 2024 No. 457, will be entitled to continue their functioning in the same status.

In light of the above, it is recommended to compare the type of economic activity being carried out with the list of individual entrepreneurs. In case it is absent from the specified list, make a decision in advance to work in a new status.

We inform you that by the Law of the Republic of Belarus dated April 22, 2024 No. 365-Z "On Amendments to Laws on Entrepreneurial Activity," an individual entrepreneur is provided with the opportunity to continue their activity by creating a commercial organization established by one person, under special procedures without suspending activities, with all rights and obligations transferring to the commercial organization created by them.

Detailed information, as well as an approximate algorithm of actions for transitioning an individual entrepreneur to the status of a legal entity, is posted on the official websites of the Ministry of Economy of the Republic of Belarus economy.gov.by and the Ministry of Taxes and Duties of the Republic of Belarus nalog.gov.by.

For additional information on issues related to entrepreneurial activity and not related to taxation, you should contact the local executive and administrative body at your place of residence.

Main Tax Inspectorate for the City of Novopolotsk
Off-the-books wages
One of the ongoing tasks of tax authorities remains the detection and prevention of cases of wages being paid "off the books." For instance, during an audit of an organization providing hairdressing and beauty salon services, it was established that revenue from the sale of goods (services) was concealed by accepting cash payments without using cash register equipment and without recording them in accounting (tax) records. This was done in order to reduce the tax base for the simplified tax under the simplified taxation system (USN) and to serve as a source of wage payments to employees of the organization, as well as to individuals who are not officially employed by the organization, without recording these payments in order to evade the obligations of a tax agent to calculate, withhold, and remit personal income tax. In accordance with Article 33 of the Tax Code of the Republic of Belarus, the tax base for the simplified tax was adjusted upwards, and the tax base for personal income tax was also increased, including as a result of wage payments to employees of the company that were not recorded in accounting records, and due to officials receiving income in the form of cash payments accepted without using cash register equipment and not reflected in the organization's accounting records. As a result of the audit, a total of 24.2 thousand rubles were additionally assessed, including 15.3 thousand rubles in personal income tax. The tax inspectorate draws attention to the fact that, in accordance with the Tax Code of the Republic of Belarus, in cases where facts of evasion of personal income tax through the payment of income in the form of wages "off the books" without reflection in accounting records and reporting are established, the tax is collected exclusively from the funds of the tax agent (without its subsequent withholding from the individual).persons who actually received the income). Information about cases of payment of wages “in envelopes” can be reported by calling 189 or by submitting a written notice to the tax authority at the place of registration. Also, the State Tax Inspectorate for Novopolotsk reminds that violation of legislation on the payment of wages not reflected in accounting entails administrative liability in accordance with Articles 14.3 and 14.5 of the Code of the Republic of Belarus on Administrative Offenses. Non-payment of taxes in an amount exceeding 2000 base values may result in criminal liability. L.S. Volkova, Head of the Control Work Department of the State Tax Inspectorate for Novopolotsk
On the eve of March 8, economic entities, including individual entrepreneurs, involved in the purchase and sale of flowers, should remember!

The fact of purchase from individuals of floriculture products grown by individuals is documented by economic entities, including individual entrepreneurs, using a purchase act for goods, raw materials, and supplies according to the form specified in Appendix 1 to the Instruction on the procedure for maintaining income and expense records, approved by the resolution of the State Tax Inspectorate dated January 30, 2019, No. 5.
In this regard, business entities, including individual entrepreneurs (regardless of the applicable taxation regime), are recognized as tax agents when paying income to an individual for the sale of floriculture products produced by that individual. The tax agent is obligated to calculate, withhold from the individual’s income, and remit to the budget the individual income tax at a rate of 13 percent,
regardless of whether the individual possesses a certificate from the local executive and administrative authority confirming that the floriculture products being sold were grown by the individual on a land plot located within the territory of the Republic of Belarus.
Furthermore, we draw your attention to the strict compliance with the Resolution of the Council of Ministers of the Republic of Belarus and the National Bank of the Republic of Belarus No. 924/16 dated July 6, 2011, “On the Use of Cash
Registers and Other Equipment When Accepting Payment Means,” which establishes the procedure for accepting payment means and using cash registers (card payment terminals), including when conducting retail trade in flowers at retail facilities, as well as when conducting itinerant (mobile) trade.
A violation of legislation regarding the acceptance of cash payments entails administrative liability.
On the replacement (update) of cash registers» «Tax authorities remind that business entities engaged in the sale of marked goods are required to replace or update their cash registers to comply with the new requirements by January 1, 2025, while other business entities must do so by April 1, 2025. For this purpose, we recommend contacting operators of software-based cash register systems or manufacturers of cash registers in advance.
On the procedure and deadlines for submitting information on goods balances to the software complex "Goods Traceability System" when an individual entrepreneur transitions to the status of a commercial organization in accordance with the Regulation on the establishment of a commercial organization by an individual entrepreneur established by a single person (attachment to the Law of the Republic of Belarus dated 22.04.2024 No. 365-Z "On Amendments to Laws on Entrepreneurship")
On applying the Unique Identification Code (UIC)/Security Identifier (SI) to goods subject to labeling
Guidance on importing footwear, tires, and certain light industry goods from the Russian Federation
Information for business entities engaged in the circulation of goods subject to identification labeling
On the use of cash register equipment that does not meet the new requirements, starting from July 1, 2025
Electronic declaration
Goods labeling and traceability mechanisms: questions and answers. Sale of labeled goods using cash register equipment that meets the new requirements
On replacing cash register equipment
Infographic. Procedure for business entities to replace cash register equipment
Attention to cash register usersof new equipment!
Commentary on the Decree of the Council of Ministers of the Republic of Belarus and the National Bank of the Republic of Belarus dated September 26, 2024
On ensuring differentiated accounting in retail facilities with a trading area of more than 200 square meters
On ensuring differentiated accounting in the sale of goods subject to marking
On issuing payment documents to buyers (consumers) in electronic form
Procedure for indicating value indicators in electronic messages created when shipping goods subject to traceability outside the Republic of Belarus
On introducing marking in the Russian Federation
Payment of property taxes by individuals in 2024.
Tax authorities draw citizens' attention to the fact that the delivery of notices for the payment of transport tax, land tax, and real estate tax by individuals for 2023 will be completed by October 1, 2024.
All taxpayers will receive them on paper in the form of postal mail and additionally in electronic form, if they have access to the "Taxpayer's Personal Account" service.
In the event of failure to receive a notification for any reason and in the presence of taxable objects (vehicles, land plots, residential houses, apartments, country houses, garages, and other real estate), an individual may contact any tax authority or the tax authority at the location of the taxable object.
The deadline for payment of property taxes for 2023 is no later than November 15, 2024.
Payment is made via a single property payment to one budget account at the place of registration (residence) of the individual at bank branches, post offices, or through the "Taxpayer's Personal Account" service. Payment can also be made through the ERIPI system. To do this, it is necessary to:
1. In the "Internet Banking" system, in the "Payments and Transfers" menu, select the item "ERIPI System".
2. Go to the "Taxes" tab.
3. Select the region or city.
4. Find the district tax inspectorate (taxpayer services department) at the place of registration (residence) of the individual.
5. Select the required tax for payment from the list – single property payment.
6. Enter the taxpayer's account number (TIN) using the Latin (English) keyboard layout and uppercase letters of this alphabet, without spaces (the TIN is indicated in the tax payment notice).
It is also possible to find out your TIN by contacting any tax authority or on the website of the Ministry of Taxes and Duties of the Republic of Belarus (www.portal.nalog.gov.by), by entering passport data (Electronic Services / State Register of Taxpayers / Search for Individuals).
INS of the State Tax Inspectorate for Novopolotsk
Head of the inspection                                                                         O.V. Fadeeva
Dear Taxpayer!
September 6, 2023 year with the participation of specialists of the Ministry of Taxes and Duties for business entities using cash and other equipment when accepting payment funds, a webinar will be held on the topic "Working with cash equipment without violations and errors".
Time of holding: 10.00-12.00
Questions of interest on the topic of the webinar can be sent to the email seminarrup@mail.ru before 05.09.2023, as well as asked during the webinar.
The organizer of the events is the subordinate state organization RUUP «Information and Publishing Center for Taxes and Duties».
The program of webinars and conditions of participation can be found on the portal www.info-center.by, as well as by phone: (017) 269-19-38, (017) 269-19-79, (017) 269-19-40, +375 (25) 691 46 45
Preliminary registration on the portal www.info-center.by IS REQUIRED!
Path of registration on the portal:
Activity direction/Conducting business events/Webinars.
8 (0214)519835 Yaroshkevich

Dear Taxpayer!
July 27, 2023 a webinar on the topic "Changes in working with electronic payment orders since May 21, 2023. Comments on the Decree of the Ministry of Taxes and Duties of the Republic of Belarus dated April 29, 2023 No. 17" will be held with the participation of specialists from the Ministry of Taxes and Duties for chief accountants, employees of accounting organizations, and individual entrepreneurs.
Time of the event: 10:00-11:20
Questions of interest on the topic of the webinar can be sent to the email address seminarrup@mail.ru by July 26, 2023, as well as asked during the webinar.
The organizer of the events is the state-owned enterprise RUP "Information and Publishing Center for Taxes and Duties".
The program of webinars and participation conditions can be found on the portal www.info-center.by, as well as by phone: (017) 269-19-38, (017) 269-19-79, (017) 269-19-40, +375 (25) 691 46 45.
Preliminary registration on the portal www.info-center.by IS REQUIRED!
Registration path on the portal:
Activity Direction / Conducting Business Events / Webinars.
State Tax Inspectorate for Novopolotsk
Head of the inspection
O.V. Fadeeva

Dear taxpayer!
During the period from July 11, 2023 to July 14, 2023, with the participation of specialists from the Inspection of the Ministry of Taxes and Duties for Minsk City, webinars will be organized on current tax issues in 2023:
11.07.2023
Time: 10:00-11:10
Topic: “Calculation and payment of corporate income tax in 2023: practice.”
13.07.2023
Time: 10:00-11:30
Topic: “Procedure for accepting payments using cash registers and other equipment: current questions and answers.”
14.07.2023
Time: 10:00-11:00
Topic: “Property tax, land tax, and rent for land plots owned by the State: calculation and payment procedures in 2023.”
The organizer of the events is the subordinate state enterprise RUE “Information and Publishing Center for Taxes and Duties.” The webinar program and participation conditions can be found on the portal www.info-center.by, as well as by phone: (017) 269-19-38, (017) 269-19-79, (017) 269-19-40, +375 (25) 691 46 45.
Pre-registration on the portal www.info-center.by IS REQUIRED!
Registration path on the portal: Activity Direction / Conducting Business Events / Webinars.
State Tax Inspectorate for Novopolotsk
Dear taxpayer!
On May 18, 2023, a webinar on the topic "Simplified Taxation System in 2023: Current Questions and Answers" will be held with the participation of a specialist from the Ministry of Taxes and Duties.
Time of the event: 10:00
Questions of interest on the topic of the webinar can be submitted in advance on the portal www.info-center.by and during the webinar.
The organizer of the event is the state-owned enterprise under the Ministry of Taxes and Duties, RUE "Information and Publishing Center for Taxes and Duties." Preliminary registration on the portal www.info-center.by is mandatory.
Registration path on the portal: Areas of Activity / Conducting Business Events / Webinars.
INNS for Novopolotsk
Tax Agent Declaration on Personal Income Tax - 2023: Average Number of Employees
The Tax Inspectorate for Novopolotsk reminds that Belarusian individual entrepreneurs who are payers of personal income tax from individuals are obliged to:
- by 20.04.2023 submit to the tax authority the tax declaration (calculation) on individual income tax of an individual entrepreneur (notary carrying out notarial activities in a notarial office) for the 1st quarter of 2023;
- by 26.04.2023 pay individual income tax for the 1st quarter of 2023.
Since the established deadline for payment of individual income tax for the 1st quarter of 2023 – 22.04.2023 falls on a weekend day, then according to Part 7 of Article 4 of the Tax Code of the Republic of Belarus, the deadline for payment of the tax is transferred to the next working day – 26.04.2023.
On the use of cash register equipment by business entities from 01.07.2025 On the annulment of simplified identification means
Changes to the forms of tax declarations (calculations) submitted for 2023.
On February 19, 2023, the resolution of the Ministry of Taxes and Duties of the Republic of Belarus dated January 23, 2023 No. 2 "On amending the resolution of the Ministry of Taxes and Duties of the Republic of Belarus dated January 3, 2019 No. 2" (hereinafter – Resolution No. 2-2023) came into force.
Resolution No. 2-2023 introduced changes into the resolution of the Ministry of Taxes and Duties of the Republic of Belarus dated January 3, 2019 No. 2 "On the calculation and payment of taxes, duties (fees), and other payments", the appendix to this resolution, and the Instruction approved by this resolution on the procedure for filling out tax declarations (calculations) on taxes (duties), the purchase book.
Thus, taxpayers must submit tax declarations (calculations) for the reporting periods of 2023 using the updated forms.
Details at https://www.nalog.gov.by/.
State Tax Inspectorate for Novopolotsk
The State Tax Inspectorate for Novopolotsk, in order to improve the procedure for recording income and expenses by individual entrepreneurs, as defined in the Instruction on the procedure for recording income and expenses approved by the Resolution of the Ministry of Taxes and Duties of the Republic of Belarus dated 30.01.2019 No. 5, invites individual entrepreneurs, business entities providing services for maintaining records for individual entrepreneurs, auditors, and tax consultants to submit proposals for improving the current procedure for recording by individual entrepreneurs – income tax payers.
Submitted proposals can be discussed by contacting on 24.02.2023:
- at the State Tax Inspectorate for Novopolotsk, office No. 209 from 10:00 to 12:00;
- at the Department for Taxpayer Relations for the Verkhnedvinsk District, office No. 5 from 10:00 to 12:00;
- at the Department for Taxpayer Relations for the Rasasony District, office No. 38 from 10:00 to 12:00.
State Tax Inspectorate for Novopolotsk
Have a question – ask
Dear taxpayers!
The State Tax Inspectorate for Novopolotsk has organized an event to hold unified open house days to explain certain provisions of the Tax Code of the Republic of Belarus that entered into force in 2023, including:
16.02.2023 on issues of taxation of individual entrepreneurs;
21.02.2023 on issues of applying the tax on professional income;
01.03.2023 on issues of applying the simplified taxation system;
14.03.2023 on issues of calculating and paying land payments.
Interested citizens, individual entrepreneurs, and representatives of organizations in the city of Novopolotsk, Vyalikaudzavitski and Rasasony districts are invited on the specified dates to receive the necessary consultations:
- at the inspection of the Ministry of Taxes and Duties for the city of Novopolotsk, office No. 209 from 09:00 to 13:00 (16.02.2023, 01.03.2023, 14.03.2023), office No. 104 from 09:00 to 13:00 (21.02.2023, 14.03.2023);
- at the department for work with taxpayers for the Vyalikaudzavitski district, office No. 5 from 09:00 to 13:00;
- at the department for work with taxpayers for the Rasasony district, office No. 40 from 09:00 to 13:00.
Dear taxpayer!
On February 8, 2023, the Deputy Head of the Main Directorate for Taxation Methodology of the Ministry of Taxes and Duties, Irina Vladimirovna LUFERCHIK, will participate in the webinar "Simplified Taxation System in 2023," organized by the subordinate state organization RUE "Information and Publishing Center for Taxes and Duties."
Time of the event: 10:00-11:30.
Event program:

Taxpayers under the simplified taxation system in 2023. Restrictions on applying the simplified taxation system starting from 2023.

Transition to the simplified taxation system starting from 2023.

Novelties in determining the tax base from the sale of goods (works, services), property rights when applying the simplified taxation system in 2023.

Procedure for applying the simplified taxation system by lessors, commission agents, tourism organizations, freight forwarders, and other "intermediaries" for reimbursable expenses in 2023.

Answers to participants' questions.

Additional information about the event can be obtained by phone: +375 25 691 46 45, (017) 269-19-38 (79) or by contacting the email address seminarrup@mail.ru
Pre-registration on the portal www.info-center.by or by phone is REQUIRED!
On the application of the tax on professional income in relation to educational activities. The list of types of activities carried out by individuals who are payers of the tax on professional income is defined by the Decree of the Council of Ministers of the Republic of Belarus dated 08.12.2022 No. 851 "On the List of Types of Activities". Individuals providing consulting services (tutoring) in online or offline modes for individual subjects, educational disciplines, educational areas, topics, including assistance in preparation for centralized testing, have the right to apply the tax on professional income. Individuals engaged in educational activities (language courses, programming courses, etc.) may carry out activities only as individual entrepreneurs.
Detailed information can be found on the website https://www.nalog.gov.by/.
Note! By no later than January 31, 2023, in connection with changes in tax rates, individual entrepreneurs are required to submit an amended declaration for the unified tax for the first quarter of 2023 and calculate the unified tax for February–March at the new rates.
Details at https://www.nalog.gov.by/.
Submission of tax declarations (calculations) for tax under the simplified tax system and for the unified tax for agricultural producers in the absence of taxable objects in the tax period
Information on the conditions and procedures for applying the general taxation system, the unified tax for individual entrepreneurs and other individuals
On the cancellation of VAT exemption under Decree No. 345
On the use of cash register equipment by Tussong LLC
On amendments to laws on taxation
Comments on the Resolution of the Ministry of Taxes and Duties of the Republic of Belarus and the State Committee on Standardization of the Republic of Belarus dated October 14, 2022 No. 29/99 “On Requirements for Cash Registering Devices, Including Those Combined with Taximeters and Ticket Printing Machines”
Warning and prevention of violations in the tax sphere
The Tax Inspectorate of the Ministry of Taxes and Duties for the city of Novopolotsk draws the attention of business entities that, according to paragraph 4 of Article 131 of the Tax Code of the Republic of Belarus (hereinafter referred to as the TC), a value-added tax payer is obliged to issue an invoice to the buyer or, in prescribed cases, send it to the Electronic Invoice Portal for each turnover in the sale of goods (works, services), property rights. Paragraphs 5-9 of Article 131
The Tax Code specifies the cases and deadlines for issuing electronic invoices (E-invoices). In addition, when importing goods from the territories of Eurasian Economic Union member states, E-invoices are created and submitted to the Portal, including by organizations that are not VAT payers, no later than the 20th day of the month following the month in which the imported goods were registered for accounting purposes, provided that the following conditions are met in aggregate: VAT has been paid (offset) within the established timeframe, and an application for the import of goods and payment of indirect taxes has been submitted to the tax authority (Part 2, Subparagraph 9.2, Article 131 of the Tax Code). In the event of VAT payment with a violation of the statutory deadline, the E-invoice is created and submitted to the Portal no later than the 20th day of the month following the month in which the VAT amount was paid (offset) and the application for the import of goods and payment of indirect taxes was submitted to the tax authority (Part 3, Subparagraph 9.2, Article 131 of the Tax Code).
Since March 1, 2021, a new Code of Administrative Offenses has been in effect, according to which administrative liability for untimely issuance (submission) of E-invoices is provided for by Part 1 of Article 14.6 of the Code of Administrative Offenses and entails the imposition of an administrative penalty in the form of a fine of up to 20 base values.
Comments on the Decree of the Council of Ministers of the Republic of Belarus and the National Bank of the Republic of Belarus dated 07.12.2022 No. 841/27 "On amending the Decrees of the Council of Ministers of the Republic of Belarus and the National Bank of the Republic of Belarus dated 06.07.2011 No. 924/16 and dated 03.03.2022 No. 114/6 "On the use of cash and other equipment when accepting payment instruments"
How to correctly reflect the average headcount of employees in organizations and individual entrepreneurs
Since 2022, all tax agents (organizations and individual entrepreneurs) are required to submit a tax declaration (calculation) of the tax agent on personal income tax from individuals (Art. 216-1 of the Tax Code): The form of the declaration is established by Appendix 6-1 to Decree No. 2 (Art. 216-1 of the Tax Code). The procedure for its completion is defined by Chapter 1 and Chapters 7-1 of Instruction No. 2. The practice of submitting the specified declaration has shown that the greatest difficulties arise for accountants when completing the average headcount. The rules for completing the declaration specify that the average headcount of employees is determined: by organizations - in the manner established by the Decree of the National Statistical Committee of the Republic of Belarus dated January 20, 2020 No. 1, and is reflected cumulatively from the beginning of the calendar year on the 1st day of the calendar month following the reporting quarter, with an accuracy of two decimal places; (paragraph 2 of sub-paragraph 70-3.5.2 of Instruction No. 2). by individual entrepreneurs - based on the number of individuals involved in carrying out entrepreneurial activities on the basis of labor and
(or) civil law contracts, as of the 1st day of the calendar month following the reporting quarter. (para. 3 of subpara. 70-3.5.2 of Instruction No. 2). Thus, in the corresponding column of Section III of the declaration, an individual entrepreneur may have only an integer.
It should be remembered that an individual entrepreneur has the right to employ no more than 3 individuals under labor and/or civil law contracts (para. 2 of Decree No. 285).
State Tax Inspectorate for Novopolotsk
Attention to business entities carrying out operations related to the circulation of bicycles (including those with an auxiliary engine and three-wheeled bicycles) and bicycle frames
Attention to business entities carrying out retail trade of food products, including agricultural products, at fairs and trading places
Wages "in envelopes"
Attention to business entities carrying out retail trade of food products, including agricultural products, at fairs and trading places

Warning and prevention of violations in the tax sphere
On including depreciation charges on the cost of fixed assets in the composition of expenses of individual entrepreneurs
On extending the deadline for mandatory use of cash register equipment by economic entities when receiving cash payments for the sale of food products at fairs and trading places The Council of Ministers of the Republic of Belarus has expanded the list of goods subject to traceability Comment on the Resolution of the Council of Ministers of the Republic of Belarus dated April 28, 2022 No. 258 "On amending the Resolution of the Council of Ministers of the Republic of Belarus dated April 23, 2021 No. 250"IMNS informs ATTENTION TO BUSINESS ENTITIES!Taxes and fees paid by individual entrepreneurs Information on the submission by individual entrepreneurs to tax authorities of documents in electronic form
On the use of cash and other equipment when accepting payment instruments
Placement (distribution) of advertising as support for physical culture and sports organizations
For the information of individual entrepreneurs!
Desk control of liquidated individual entrepreneurs
Attention taxpayers!
For the information of tax agents!On the use of cash equipment
Question and answer on the unified tax of individual entrepreneurs and other individuals
MEMORANDUMon the use of the mobile application "Electronic Sign". Product group Dairy products The State Tax Inspection for the city of Novopolotsk reports that starting from February 11, 2022, the bank details for crediting "Funds from the sale of blank invoices - certificates" and "Funds from the sale of books of comments and suggestions" are changing ON THE USE OF CASH REGISTER EQUIPMENT On the payment of salaries "in envelopes"The Eurasian Economic Commission Council has adopted a decision "On the introduction of marking of packaged water with identification means"
Guidelines on the import of goods marked with identification means of Russian origin Attention to payers!Attention to business entities carrying out operations related to the circulation of household refrigerators and freezers, as well as new pneumatic rubber tires Temporary procedure for information exchange upon delivery of footwear to the Republic of Belarus from the Russian Federation Since November 22, 2021, LLC "Operator-CRPT" carries out confirmation of the legality of identification means of Russian design Changes introduced by the Decree of the Council of Ministers of the Republic of Belarus and the National Bank of the Republic of Belarus of November 152021Questions on the introduction of the goods traceability mechanism Please note!GUIDE FOR VERIFYING THE AUTHENTICITY OF RF MARKING CODES Guidance on putting into circulation footwear marked with identification means of Russian standard On the procedure for calculating and paying value-added tax when importing goods into the territory of the Republic of Belarus acquired by them on the territory of the Russian Federation Marking of goods using identification tools
Guidance on putting into circulation footwear marked with Russian identification tools
Guidance on how to verify the authenticity of Russian commodity marking using the "Electronic Sign" mobile application Questions and answers on the procedure for using cash register equipment when accepting cash payments Questions and answers on the procedure for using cash registers when accepting cash payments The Ministry of Taxes and Fees, in connection with incoming appeals from economic entities engaged in the turnover of footwear, reports Questions and Answers on the Procedure for Using Cash Register Equipment When Accepting Cash IMNS Reports
Questions and Answers on the Procedure for Using Cash Register Equipment When Accepting Cash
On the Marking of Remaining Footwear The State Tax Inspectorate for the city of Novopolotsk informs that starting from 19.10.2021, access to the contact center of tax authorities will be organized via a single short number 189 for all communication operators (A1, MTS, Life, Beltelecom)
Marking of footwear using identification means. Transmission of information to the marking system
We remind about the deadlines for transmitting information about uniform control marks to the marking system
Attention taxpayers!
On the use of cash register equipment Attention to taxpayers!ON THE USE OF CASH REGISTERS AT TRADING LOCATIONS IN MARKETS ON MARKING
ATTENTION IS CALLED
No to "envelope" salaries
On taxation of income in the form of insurance compensation by personal income tax
On the application of a 10% VAT rate when importing into the territory of the Republic of Belarus and/or when selling baby food on the territory of the Republic of Belarus
The State Tax Inspectorate for the city of Novopolotsk informs
The State Tax Inspectorate for the city of Novopolotsk reminds about the possibility of remote interaction with tax authorities
On filling out the VAT declaration
On indicating product marking indicators in electronic invoices
Sal On amending the Resolution of the Council of Ministers of the Republic of Belarus and the National Bank of the Republic of Belarus dated July 6, 2011 No. 924/16 "On the use of cash and other equipment when accepting payment instruments"
On the application of electronic waybills in the turnover of goods subject to marking with identification means
On cases of unlawful non-withholding and non-remittance to the budget of personal income tax by a tax agent
Recommendations to business entities on organizing the work on conducting regular monitoring of compliance between revenue processed through cash equipment and information contained in the cash equipment control system
On value-added tax in relation to transport and forwarding services
New goods marking rules have been introduced
On the traceability of goods
On the deadlines for individual entrepreneurs to connect cash equipment to the Cash Control System
Attention to taxpayers who have decided to liquidate (cease activities)
Procedure for submitting declarations and paying taxes during liquidation
On halfing of marking codes of the Russian sample
Decisions on the marking of goods have been adopted by the Council of the Eurasian Economic Commission
On the issuance of cash to holders of bank payment cards through cash register equipment
The Inspection of the Ministry of Taxes and Duties of the Republic of Belarus for the city of Novopolotsk informs
Attention to business entities engaged in the circulation of non-alcoholic beverages and juices.
The Inspection of the Ministry of Taxes and Duties for the city of Novopolotsk informs that, in accordance with the Decree of the Council of Ministers of the Republic of Belarus dated July 29, 2011 No. 1030 "On Goods Subject to Marking" (as amended by the Decree of the Council of Ministers of the Republic of Belarus dated December 30, 2025
No. 795):
as of January 12, 2026marking of non-alcoholic beverages with unified control marks has been resumed, including those imported from the Russian Federation;
requirementsfor marking non-alcoholic beverages and juices with unified control marks remain in effect until February 28, 2026(inclusive);
as of May 1, 2026non-alcoholic beverages and juices, including their unmarked residues, are subject to marking with identification means.
Attention to parents of school graduates - future applicants for 2026 of state institutions of higher education wishing to be employed in the tax authorities of the Republic of Belarus!
Violation of the procedure for receiving cash payments during passenger transportation
“Cheap goods” under control
Control over economic entities engaged in the sale of imported goods, so-called “low-price segment”, is one of the priority areas of activity of the tax authorities. Violation of the established procedure for receiving cash payments, sale of goods without documents and identification means – this is an incomplete list of violations detected during operational activities. Thus, since the beginning of the year, operational units of the State Tax Inspectorate of the Vitebsk Region have identified more than 2.0 million rubles of hidden taxable revenue from this category of taxpayers. Economic entities and their sellers have been held administratively liable for an amount of about 250.0 thousand rubles, including an amount of approximately 240.0 thousand rubles for violation of the legislation-established procedure for marking goods with identification means. In addition, violators had to pay additional taxes due to the budget. The State Tax Inspectorate of the Vitebsk Region reminds economic entities of the necessity to strictly comply with legislation in their activities and urges buyers to request a receipt for each purchase – this will not only ensure the collection of taxes due to the state budget, but also serve as a guarantee in case the purchased goods turn out to be of poor quality.
Resolution of September 22, 2025 No. 8/91/45/27 "On amending the resolution of the National Academy of Sciences of Belarus, the Ministry of Finance of the Republic of Belarus, the Ministry of Taxes and Duties of the Republic of Belarus, and the Ministry of Communications and Informatization of the Republic of Belarus of December 18, 2023 No. 9/75/35/26" and commentary thereto.
The Tax Inspectorate of the State Tax Committee for the city of Novopolotsk forwards the Resolution of September 22, 2025 No. 8/91/45/27 and the commentary thereto for the purpose of prompt notification of taxpayers.
Attachment: 1. Commentary to the Resolution of the National Academy of Sciences of Belarus, the Ministry of Finance of the Republic of Belarus, the Ministry of Taxes and Duties of the Republic of Belarus, and the Ministry of Communications and Informatization of the Republic of Belarus of September 22, 2025 No. 8/91/45/27 "On amending the resolution of the National Academy of Sciences of Belarus, the Ministry of Finance of the Republic of Belarus, the Ministry of Taxes and Duties of the Republic of Belarus, and the Ministry of Communications and Informatization of the Republic of Belarus of December 18, 2023 No. 9/75/35/26"; 2. Resolution of September 22, 2025 No. 8/91/45/27 "On amending the resolution of the National Academy of Sciences of Belarus, the Ministry of Finance of the Republic of Belarus, the Ministry of Taxes and Duties of the Republic of Belarus, and the Ministry of Communications and Informatization of the Republic of Belarus of December 18, 2023 No. 9/75/35/26".
Attachment: Comment on the Decree (14021387 v1)
Attachment: Decree (14021371 v1)
On amending the Decree of the Council of Ministers of the Republic of Belarus and the National Bank of the Republic of Belarus dated September 25, 2025 No. 529/24 "On amending the Decree of the Council of Ministers of the Republic of Belarus and the National Bank of the Republic of Belarus dated July 6, 2011 No. 924/16" (hereinafter – Decree No. 529/24) establishes the right of business entities until March 1, 2029, with respect to goods subject to marking with identification means, sold in rural areas and in retail facilities with a trading area of less than 200 square meters, not to ensure: - differentiated accounting; - reading of marking codes by cash register equipment; - transmitting to the cash register control system information on the sale of marked goods; - the possibility for medical workers in rural areas where pharmacies are absent to sell medical devices and goods from the pharmacy assortment without using cash register equipment.
Attachment: Comment on Decree No. 529/24
Comment on the Decree of the Council of Ministers of the Republic of Belarus dated September 25, 2025 No. 528 "On amending the Decrees of the Council of Ministers of the Republic of Belarus"
On the implementation of marked goods
1. The Ministry of Taxes and Duties reports that, in connection with the adoption of the Decree of the Council of Ministers of the Republic of Belarus and the National Bank of the Republic of Belarus dated July 2, 2025 No. 367/19 "On amending the Decree of the Council of Ministers of the Republic of Belarus and the National Bank of the Republic of Belarus dated July 6, 2011 No. 924/16" (hereinafter – Decree No. 367/19), under which the requirement to read unified control marks on cash register equipment has been abolished as of July 1, 2025. In order to simplify the processes of selling goods subject to marking with unified control marks and to prevent the formation of queues at retail facilities, trading entities must ensure the reconfiguration of their accounting systems to remove the requirement for scanning these marks. Taking the foregoing into account, in order to ensure unconditional compliance with the requirements of Decree No. 367/16, as well as to simplify the process of retail service when selling goods marked with identification means, we propose that the Ministry of Antimonopoly Regulation and Trade, the Belarusian Republican Union of Consumer Societies, the Association of Retail Chains, the Association of Taxpayers, regional executive committees, and the Minsk City Executive Committee, in coordination with the territorial inspectorates of the Ministry of Taxes and Duties, take measures to ensure that trading entities carry out the necessary reconfiguration of their accounting systems by August 1, 2025 at the latest, thereby eliminating the need to scan information contained in the unified control mark on cash register equipment.
2. In implementation of the second paragraph of sub-item 2.6 of item 2 of the protocol of the working meeting with the participation of the First Deputy Prime Minister of the Republic of Belarus N.G. Snopkov with certain retail chain companies and importers dated June 27, 2025 No. 32/18pr, the State Tax Service informs that in order to adapt business entities to new conditions of carrying out trade activities, the work on organizing differentiated accounting of goods marked with identification means may be carried out in test mode, which will last until November 1, 2025. Within the framework of the test mode, trade entities are required to carry out work to eliminate errors identified in the work with marked goods, to streamline their business processes upon receipt and sale of marked goods, to train personnel and inform buyers about the features of sale and purchase of goods marked with identification means. In order to prevent suspension of operations of trade facilities, ensure the supply of the population with food products and essential items, tax authorities will not apply administrative liability measures for identified violations of the requirements of legislation on the maintenance of differentiated accounting (except in cases where such violations indicate concealment of revenue subject to taxation).
“To obtain a GLN, you should contact the GS1 Belarus Association (Minsk, Sudmalisa St., 22, 4th floor. Tel.: (+375 17) 249-09-75, 227-09-13, 224-06-60, 317-89-52; fax (+375 17) 244-03-01, e-mail: info@gs1by.by, the procedure for obtaining and necessary reference information are posted on the website http://gs1by.by/.” to be worded as follows:
“To obtain a GLN number for the location of installation and use of vending machines and cash register systems (KSA), it is necessary to use the step-by-step algorithm published on the websites of the GS1 Belarus Association at:
https://gs1by.by/uslugi/poluchenie-nomera-gln/ and the State Enterprise “Center for Identification Systems” at:
https://ids.by/gln-l/. The services for obtaining a GLN number are provided online on a “One-Stop Shop” basis by the State Enterprise “Center for Identification Systems” in cooperation with the GS1 Belarus Association for Automatic Identification. Consultations on these issues are provided by specialists of the relevant department of the State Enterprise “Center for Identification Systems”, whose contacts are listed on the website
https://ids.by/gln-l/, tel.: (+375 17), 242-42-00 (multi-line), e-mail: info@ids.by, gln@ids.by.»
gln@ids.by”.
“On information resources, services and materials related to technical and organizational issues in the field of goods marking”

In order to provide technical support to business entities engaged in the circulation of goods subject to marking with uniform control marks or identification means, JSC “Publishing House ‘Belblankavyd’ (operator of the state information system for marking goods with uniform control marks or identification means (hereinafter – the operator, the marking system)) has created the following information resources, services and materials related to technical and organizational issues in the field of goods marking: the operator’s information portal “Knowledge Base”, containing a list of frequently asked questions and answers –
https://kb.belblank.by/; an online assistant on the website
https://datamark.by/ and in the personal account of the marking system, which is also available in Viber and Telegram messengers and operates in a 24/7/365 format; a system providing technical support for users of the marking system and other interested parties, operating in a 24/7/365 format (automatic processing of incoming requests and assigning a number, maintaining the entire correspondence history for each request) – support@datamark.by;
chat in the Telegram messenger "Electronic Mark. Goods Marking in the Republic of Belarus" for discussing problematic issues related to marking and circulation of goods, and divided by topics and categories
of questions arising among business entities – https://t.me/datamark.by;
Instagram page about goods marking in the Republic of Belarus, where planned changes, questions and answers to frequently asked questions are regularly published, as well as sections dedicated to marking
goods –
https://www.instagram.com/datamark.by/; chats in the Telegram messenger on issues of marking specific groups of goods (dairy products, footwear, tires, light industry goods,
cosmetics and household chemicals, etc.);
YouTube channel "Belblankavyad - Information Technologies", containing information on working in the personal account of the GIS "Electronic Mark" and the service "Electronic Cabinet"; documentation for users working in the marking system (regulatory legal acts regulating the marking of goods in the Republic of Belarus and member states of the Eurasian Economic Commission, user instructions for each group of goods, API specification in Russian and English, numerous guidelines for each operation, etc.) – https://datamark.by/dokumenti/; presentations and recordings of seminars conducted by the operator with business entities on the website
https://datamark.by/;
information on available services and offerings, including information on the availability of the "Electronic Cabinet" service for small and medium-sized businesses, along with its description and required documentation – https://datamark.by/servis-elektronnyj-kabinet/.
For methodological questions related to product marking, please refer to the official website of the State Tax Service https://nalog.gov.by/tax_control/control_of_goods/marking/valid_from_08072
021/.
INS for Novopolotsk
Off-the-books wages
One of the ongoing tasks of tax authorities is to identify and prevent instances of salary payments made in envelopes. For instance, during an audit of an organization providing hairdressing and beauty salon services, it was established that revenue from the sale of goods (services) was concealed by accepting cash payments without using cash register equipment and without recording these transactions in accounting (tax) records. This was done to reduce the tax base for the simplified tax system (USN) and to serve as a source of salary payments to employees of the organization, as well as to individuals who are not officially employed by the organization, without reflecting these payments in accounting records, with the aim of evading the obligations of a tax agent to calculate, withhold, and remit personal income tax. In accordance with Article 33 of the Tax Code of the Republic of Belarus, the tax base for the simplified tax system (USN) was adjusted upwards, and the tax base for personal income tax was also increased, including as a result of salary payments to employees of the company that were not reflected in accounting records and due to income received by officials in the form of cash payments accepted without using cash register equipment and not reflected in the organization's accounting records. As a result of the audit, a total of 24.2 thousand rubles were reassessed, including 15.3 thousand rubles in personal income tax. The tax inspectorate draws attention to the fact that, in accordance with the Tax Code of the Republic of Belarus, in cases where facts of evasion of personal income tax through the payment of income in the form of salaries in envelopes are established, without reflection in accounting records and reporting, the tax is collected exclusively from the funds of the tax agent (without subsequent withholding from the individual who actually received the income).
d). Information on cases of salary payments “in envelopes” can be reported by calling 189 or by submitting a written notice to the tax authority at the place of registration. Also, the State Tax Inspectorate for Novopolotsk reminds that administrative liability is provided for violation of legislation on the payment of salary not reflected in accounting, in accordance with Articles 14.3 and 14.5 of the Code of the Republic of Belarus on Administrative Offenses. Non-payment of taxes in an amount exceeding 2000 base values may entail criminal liability. L.S. Volkova, Head of the Control Work Department of the State Tax Inspectorate for Novopolotsk
In the lead-up to March 8, economic entities, including individual entrepreneurs, purchasing and selling flowers, should remember!

The fact of acquisition from individuals of floriculture products grown by individuals is documented by economic entities, including individual entrepreneurs, using a purchase act for goods, raw materials, and supplies according to the form specified in Appendix 1 to the Instruction on the procedure for maintaining income and expense records, approved by the Resolution of the State Tax Inspectorate dated January 30, 2019 No. 5.
At the same time, business entities, including individual entrepreneurs (regardless of the applicable tax regime), are recognized as tax agents when paying income to an individual for floral products realized by that individual. The tax agent is obliged to calculate, withhold from the individual’s income, and remit to the budget the individual income tax at a rate of 13 percent,
regardless of whether the individual possesses a corresponding certificate from the local executive and administrative authority confirming that the realized floral products were grown by the individual on a land plot located within the territory of the Republic of Belarus.
Furthermore, we draw your attention to the strict compliance with the Resolution of the Council of Ministers of the Republic of Belarus and the National Bank of the Republic of Belarus No. 924/16 dated July 6, 2011, “On the Use of Cash
Equipment and Other Equipment When Accepting Payment Means,” which establishes the procedure for accepting payment means and using cash equipment (card payment terminals), including when conducting retail trade in flowers at trading facilities, as well as when conducting itinerant (mobile) trade.
Violation of legislation regarding the acceptance of cash funds entails administrative liability.
Regarding the receipt of wages “in envelopes.” The Tax and Duties Inspectorate of the Ministry of Taxes and Duties of the Republic of Belarus for the city of Novopolotsk once again draws attention to the fact that by agreeing to receive wages “in envelopes” to avoid paying required social contributions and individual income tax, you condemn yourself to a life “outside the rules,” depriving yourself of many rights and social guarantees provided for by labor and other legislation. Live wisely! Work honestly!
On the replacement (update) of cash register equipment» «Tax authorities remind that business entities engaged in the sale of marked goods are required to replace or update their cash register equipment to comply with new requirements by January 1, 2025, while other business entities must do so by April 1, 2025. To this end, we recommend contacting operators of software-based cash register systems or manufacturers of cash registers in advance.
On the procedure and deadlines for submitting information on goods balances to the software complex "Goods Traceability System" when an individual entrepreneur transitions to the status of a commercial organization in accordance with the Regulation on the creation of a commercial organization by an individual entrepreneur established by one person (appendix to the Law of the Republic of Belarus dated 22.04.2024 No. 365-Z "On amending laws on entrepreneurial activity")
On applying the Unified Code of the Customs Territory/Identification Mark to goods subject to labeling
Guidance on importing footwear, tires, and certain light industry goods from the Russian Federation
Information for business entities carrying outtheir turnover of goods subject to marking with identification means
On the use of cash register equipment that does not meet the new requirements, from July 1, 2025
On providing information to the State Institution "Information and Publishing Center for Taxes and Fees" about the Global Location Number (GLN) of the location and use of cash register equipment and vending machines
Marking and traceability mechanisms for goods in questions and answers. Sale of marked goods using cash register equipment that meets the new requirements
On the replacement of cash register equipment
Infographic. Scheme of actions for business entities regarding the replacement of cash registers
Attention to cash register users!
Comment on the Decree of the Council of Ministers of the Republic of Belarus and the National Bank of the Republic of Belarus dated September 26, 2024
Attention to business entities engaged in irregular passenger road transport!
On ensuring differentiated accounting in retail facilities with a trading area of more than 200 square meters
On ensuring differentiated accounting for the sale of goods subject to marking
On issuing electronic payment documents to buyers (consumers)
Procedure for indicating monetary values in electronic messages created when shipping traceable goods outside the Republic of Belarus
What tax benefits do individuals have for property taxes
On the introduction of marking in the Russian Federation
Payment of property taxes by individuals in 2024.
Tax authorities draw citizens' attention to the fact that the delivery of tax notices for individuals to pay the transport tax, land tax, and real estate tax for 2023 will be completed by October 1, 2024.
All taxpayers will receive them in paper form as postal mail and additionally in electronic form, if they have access to the "Taxpayer's Personal Account" service.
In the event of non-receipt of the notice for any reason and in the presence of taxable objects (vehicles, land plots, residential houses, apartments, dachas, garages, and other real estate), an individual may contact any tax authority or the tax authority at the location of the taxable object.
The deadline for payment of property taxes for 2023 is no later than November 15, 2024.
Payment is made via a single property payment to one budget account at the place of registration (residence) of the individual at bank branches, post offices, or through the "Taxpayer's Personal Account" service. Payment can also be made through the ERIPI system. To do this, you need to:
1. In the "Internet Banking" system, in the "Payments and Transfers" menu, select the "ERIPI System" item.
2. Go to the "Taxes" tab.
3. Select the region or city.
4. Find the district tax inspectorate (taxpayer service department) at the place of registration (residence) of the individual.
5. Select the required tax for payment from the list – single property payment.
6. Enter the taxpayer's account number (TIN) using the Latin (English) keyboard layout and uppercase letters of this alphabet, without spaces (the TIN is indicated in the tax payment notice).
Additionally, you can find out your Taxpayer Identification Number (TIN) by contacting any tax authority or by visiting the website of the Ministry of Taxes and Duties of the Republic of Belarus (www.portal.nalog.gov.by), entering your passport details (Electronic Services / State Register of Taxpayers / Search for Individuals).
State Tax Inspectorate for Novopolotsk
Head of the Inspectorate                                                                 O.V. Fadeeva

Dear Taxpayer!
On September 6, 2023, with the participation of specialists from the Ministry of Taxes and Duties, a webinar will be held on the topic "Working with Cash Registers Without Violations and Errors" for business entities using cash registers and other equipment for accepting payment instruments.
Time of the event: 10:00–12:00
You may submit questions of interest regarding the webinar topic via email to seminarrup@mail.ru by September 5, 2023, as well as ask them during the webinar.
The organizer of the events is the subordinate state-owned enterprise RUP "Information and Publishing Center for Taxes and Duties".
The program of webinars and participation conditions can be viewed on the portal www.info-center.by, as well as by phone: (017) 269-19-38, (017) 269-19-79, (017) 269-19-40, +375 (25) 691 46 45
Pre-registration on the portal www.info-center.by is REQUIRED!
Registration path on the portal:
Activity Direction/Business Events/Webinars.
8 (0214)519835 Yaroshевич
Dear taxpayer!
On July 27, 2023, with the participation of specialists from the Ministry of Taxes and Duties, a webinar will be held for chief accountants, employees of accounting organizations, and individual entrepreneurs on the topic "Changes in working with electronic payment orders starting from May 21, 2023. Comments on the Decree of the Ministry of Taxes and Duties of the Republic of Belarus dated April 29, 2023 No. 17".
Time of the event: 10:00-11:20
You can send questions of interest on the topic of the webinar to the email address seminarrup@mail.ru by July 26, 2023, as well as ask them during the webinar.
The organizer of the events is the subordinate state organization RUP "Information and Publishing Center for Taxes and Duties".
You can familiarize yourself with the program of webinars and participation conditions on the portal www.info-center.by, as well as by phone: (017) 269-19-38, (017) 269-19-79, (017) 269-19-40, +375 (25) 691 46 45.
Pre-registration on the portal www.info-center.by is REQUIRED!
Registration path on the portal:
Activity Direction/Business Events/Webinars.
IMNS for Novopolotsk
Head of the inspection
O.V. Fadeeva

Dear taxpayer!
In the period from July 11, 2023 to July 14, 2023, with the participation of specialists of the Ministry of Taxes and Duties for Minsk, webinars will be organized on current taxation issues in 2023:
11.07.2023
Time: 10.00-11.10
Topic: "Calculation and payment of profit tax in 2023: practice of work".
13.07.2023
Time: 10.00-11.30
Topic: "Procedure for accepting payments using cash and other equipment: current questions and answers".
14.07.2023
Time: 10.00-11.00
Topic: "Property tax, land tax and rent for land plots owned by the state: calculation and payment procedure in 2023".
The organizer of the events is the subordinate state enterprise RUE "Information and Publishing Center for Taxes and Duties". The webinar program and participation conditions can be found on the portal www.info-center.by, as well as by phone: (017) 269-19-38, (017) 269-19-79, (017) 269-19-40, +375 (25) 691 46 45.
Pre-registration on the portal www.info-center.by is MANDATORY!
Registration path on the portal: Activity Direction / Conducting Business Events / Webinars.
INMS for Novopolotsk
Dear taxpayer!
On April 12, 2023, with the participation of specialists from the Ministry of Taxes and Duties, an ONLINE seminar will be held for managers and senior cashiers of organizations engaged in trade and services, individual entrepreneurs using cash registers and other equipment for accepting payment instruments, as well as operators of software cash registers. The topic of the seminar is "Innovations in legislation on the use of cash registers and other equipment for accepting payment instruments. Implementation of goods subject to marking in retail trade as of July 1, 2025."
Time: 10:00-11:30.
Questions regarding the topic of the online seminar should be sent to the email address www.info-center.by by April 11, 2023. Additionally, there is an opportunity to ask questions and receive answers during the event, BUT only after all pre-submitted questions have been reviewed (within the planned time frame).
The organizer of the event is the state-owned enterprise REP "Information and Publishing Center for Taxes and Duties."
Detailed information about participation conditions and registration for the online seminar can be obtained on the portal www.info-center.by, as well asby phone: (017) 269-19-38, (017) 269-19-79.
Features of applying the simplified tax system in 2023
Gambling: signs and consequences
For managers and chief accountants of organizations
On the use of cash register equipment by business entities from 01.07.2025
Changes to the forms of tax declarations (calculations) submitted for 2023.
Since February 19, 2023, the Resolution of the Ministry of Taxes and Duties of the Republic of Belarus dated January 23, 2023 No. 2 "On amending the Resolution of the Ministry of Taxes and Duties of the Republic of Belarus dated January 3, 2019 No. 2" (hereinafter – Resolution No. 2-2023) has entered into force.
Resolution No. 2-2023 introduces amendments to the Resolution of the Ministry of Taxes and Duties of the Republic of Belarus dated January 3, 2019 No. 2 "On the calculation and payment of taxes, duties (fees), and other payments", the appendix to this resolution, and the Instruction approved by this resolution on the procedure for filling out tax declarations (calculations) on taxes (duties) and the purchase book.
Thus, taxpayers must submit tax declarations (calculations) for reporting periods of 2023 using the updated forms.
Details at https://www.nalog.gov.by/.
State Tax Inspectorate for Novopolotsk
Have a question – ask
Dear taxpayers!
The State Tax Inspectorate in Novopolotsk has organized an event to hold unified open house days to explain certain provisions of the Tax Code of the Republic of Belarus that entered into force in 2023, including:

16.02.2023 on issues of taxation of individual entrepreneurs;

21.02.2023 on issues of applying the tax on professional income;

01.03.2023 on issues of applying the simplified taxation system;

14.03.2023 on issues of calculating and paying land payments.

Interested citizens, individual entrepreneurs, and representatives of organizations from Novopolotsk, Verkhnedvinsk, and Rasasony districts are invited to obtain necessary consultations on the specified dates:

at the State Tax Inspectorate in Novopolotsk, office No. 209 from 09:00 to 13:00 (16.02.2023, 01.03.2023, 14.03.2023), office No. 104 from 09:00 to 13:00 (21.02.2023, 14.03.2023);

at the Taxpayer Relations Department for the Verkhnedvinsk district, office No. 5 from 09:00 to 13:00;

at the Taxpayer Relations Department for the Rasasony district, office No. 40 from 09:00 to 13:00.

BOOK OF RECORD OF INCOME AND EXPENSES OF USN TAXPAYERS
Dear taxpayer!
On February 8, 2023, Irina Vladimirovna LUFCHYK, Deputy Head of the Main Department of Taxation Methodology of the Ministry of Taxes and Duties, will participate in the webinar "USN in 2023," organized by the state institution under its jurisdiction, RUE "Information and Publishing Center for Taxes and Duties." Time: 10:00-11:30. Event program: 1. Taxpayers of the tax under USN in 2023. Restrictions on the application of USN from 2023. 2. Transition to USN from 2023. 3. Innovations in determining the tax base from the sale of goods (works, services), property rights when applying USN in 2023. 4. Procedure for applying USN by lessors, commission agents, tourism organizations, forwarders, and other "intermediaries" for reimbursable expenses in 2023. 5. Answers to participants' questions. Additional information about the event can be obtained by phone: +375 25 691 46 45, (017) 269-19-38 (79) or by contacting the email address seminarrup@mail.ruPre-registration on the portal www.info-center.by or by phone is REQUIRED!
About the Income and Expense Record Book of Organizations Using the Simplified Taxation System
Starting from February 1, 2023, a new service called "Income and Expense Record Book for Simplified Taxation System (STS) Taxpayers" will be available on the portal of the Ministry of Taxes and Duties of the Republic of Belarus (hereinafter referred to as the MNS). This service will allow taxpayers using the simplified taxation system (hereinafter referred to as STS) to maintain their records in the book in online mode within the taxpayer's personal account on the MNS portal. The "Income and Expense Record Book for STS Taxpayers" service will simplify tax accounting and tax administration under the STS by enabling the following: • automatic inclusion in the income and expense record book of data on cash and non-cash transactions from the cash control equipment system and bank data on the movement of funds in the account; • automatic generation of the tax declaration and tax calculation under the STS; • use of various reference books, hints, and databases. Detailed information can also be found on the website https://www.nalog.gov.by
State Tax Inspectorate for Novopolotsk City
On the use of cash register equipment by Tussong LLC
Comments on the Resolution of the Ministry of Taxes and Duties of the Republic of Belarus and the State Committee for Standardization of the Republic of Belarus dated October 14, 2022 No. 29/99 "On Requirements for Cash Summing Devices, Including Those Combined with Taximeters and Ticket Printing Machines"
Warning and Prevention of Violations in the Tax Sphere
The Tax Inspectorate of the Ministry of Taxes and Duties in Novopolotsk draws the attention of business entities that, according to paragraph 4 of Article 131 of the Tax Code of the Republic of Belarus (hereinafter referred to as the Tax Code), a value-added tax (VAT) payer is required to issue an electronic invoice (ESCH) to the buyer or, in specified cases, send it to the ESCH Portal for each turnover in the sale of goods (works, services), property rights. Paragraphs 5-9 of Article 131 of the Tax Code define the cases and deadlines for issuing ESCH. Additionally, when importing goods from the territories of Eurasian Economic Union member states, ESCH are created and sent to the Portal, including by organizations that are not VAT payers, no later than the 20th day of the month following the month of acceptance of imported goods for accounting, provided that the following conditions are met in aggregate: VAT has been paid (offset) within the established timeframe, and a declaration on the import of goods and payment of indirect taxes has been submitted to the tax authority (Part 2, Subparagraph 9.2, Article 131 of the Tax Code). In case of VAT payment with a violation of the timeframe established by legislation, the ESCH is created and sent to the Portal no later than the 20th day of the month following the month in which thepayment (offset) of the VAT amount has been made and an application for the import of goods and payment of indirect taxes has been submitted to the tax authority (Part 3, Subparagraph 9.2, Article 131 of the Tax Code).
Since March 1, 2021, a new Code of Administrative Offences has been in effect, according to which administrative liability for the untimely issuance (sending) of an electronic invoice is provided for by Part 1 of Article 14.6 of the Code of Administrative Offences and entails the imposition of an administrative penalty in the form of a fine of up to 20 base values.
Comments on the Decree of the Council of Ministers of the Republic of Belarus and the National Bank of the Republic of Belarus dated 07.12.2022 No. 841/27 "On amending the Decrees of the Council of Ministers of the Republic of Belarus and the National Bank of the Republic of Belarus dated 06.07.2011 No. 924/16 and dated 03.03.2022 No. 114/6 "On the use of cash and other equipment when accepting payment instruments"
On the application of liability
The Tax Inspectorate of the Ministry of Taxes and Duties for the city of Novopolotsk informs that in accordance with paragraphs 4 and 5 of Part 1 of Article 86 of the Law of the Republic of Belarus dated 13.07.2012 "On Economic Insolvency (Bankruptcy)" (hereinafter - the Law), from the day the economic court issues a ruling on the opening of bankruptcy proceedings, the powers of the head of the debtor legal entity and other management bodies of the debtor legal entity, as well as the owner of the property of the debtor unitary enterprise, are transferred to the manager, and the management of the debtor's affairs is also entrusted to the manager, who also acquires the right to manage the debtor's property.
In accordance with paragraph 3 of part 1 of Article 76 of the Law, the manager, after the commercial court issues a ruling on his appointment with respect to the debtor, has the right to petition the commercial court to present and/or obtain from organizations the necessary documents, opinions, and other information related to the debtor's economic activity, as well as to review such materials at their location.
Paragraphs 9 and 10 of part 1 of Article 77 of the Law provide that the manager, from the moment of his appointment, is obliged to organize the debtor's economic activity and conduct an analysis of the debtor's economic activity, financial condition, and solvency.
Therefore, the crisis manager, as the head of the organization, is responsible for the enterprise's activities, including ensuring that the enterprise fulfills all its obligations to state authorities.
According to paragraph 1.4 of Article 22 of the Tax Code of the Republic of Belarus, the taxpayer is obliged to submit to the tax authority:
- tax declarations (calculations), as well as other documents and/or information necessary for the calculation, payment, and collection of taxes, fees (duties), in the manner and cases established by tax legislation;
- annual individual reports and the statement on accounting policy for the current tax period no later than March 31 of the year following the reporting year. This obligation applies to organizations preparing reports in accordance with the legislation on accounting and reporting.
Thus, if the insolvency (bankruptcy) proceedings were initiated in previous years and have not been completed by March 31 of the current year, the crisis manager is required to submit reports. Failure to fulfill this obligation entails administrative liability under Part 1 of Article 14.6 of the Code of Administrative Offenses.
Additionally, if a tax obligation arises during the period when the organization is undergoing insolvency (bankruptcy) proceedings, the crisis manager must submit tax declarations (calculations) to the tax authority at the place where the organization is registered and pay the taxes. Failure to fulfill this obligation entails administrative liability under Articles 14.2 and 14.4 of the Code of Administrative Offenses.
IMSNS for Novopolotsk
How to correctly reflect the average headcount of employees for organizations and individual entrepreneurs
Since 2022, all tax agents (organizations and individual entrepreneurs) are required to submit the tax declaration (report) of the tax agent on personal income tax from individuals (Art. 216-1 of the Tax Code): The form of the declaration is established by Appendix 6-1 to Decree No. 2 (Art. 216-1 of the Tax Code). The procedure for its completion is defined by Chapter 1 and Chapters 7-1 of Instruction No. 2. The practice of submitting this declaration has shown that the greatest difficulties arise for accountants when filling in the average headcount. The rules for completing the declaration specify that the average headcount of employees is determined: by organizations - in the manner established by the Decree of the National Statistical Committee of the Republic of Belarus dated January 20, 2020 No. 1, and is reflected by them cumulatively from the beginning of the calendar year as of the 1st day of the calendar month following the reporting quarter, with an accuracy of two decimal places; (para. 2 of subpara. 70-3.5.2 of Instruction No. 2). by individual entrepreneurs - based on the number of individuals involved in carrying out entrepreneurial activities on the basis of labor and (or) civil law contracts, as of the 1st day of the calendar month following the reporting quarter. (para. 3 of subpara. 70-3.5.2 of Instruction No. 2). Thus, in the corresponding column of Section III of the declaration, an individual entrepreneur may have only an integer. It should be remembered that an individual entrepreneur has the right to attract no more than 3 individuals under labor and (or) civil law contracts (para. 2 of Decree No. 285). IMNS for Novopolotsk
Attention to business entities carrying out operations related to the circulation of bicycles (including those with an auxiliary engine and three-wheeled bicycles) and bicycle frames
Attention to business entities engaged in retail trade of food products, including agricultural products, at fairs and trading places
Off-the-books wages
Attention to business entities engaged in retail trade of food products, including agricultural products, at fairs and trading places
Warning and prevention of violations in the tax sphere
On the extension of the deadline for mandatory use of cash register equipment by business entities when accepting monetary payments for the sale of food products at fairs and trading places The Council of Ministers of the Republic of Belarus has expanded the list of goods subject to traceability Commentary to the resolutionto the Council of Ministers of the Republic of Belarus dated 28.04.2022 No. 258 "On amending the resolution of the Council of Ministers of the Republic of Belarus dated April 23, 2021 No. 250"On the application of the value-added tax rate of 26%IMNS informs ATTENTION TO BUSINESS ENTITIES!Taxes paid by organizations Features of taxation of foreign organizations Questions-answers and clarifications of tax legislation acts Meetings with taxpayers, seminars Electronic invoices
On the use of cash registers and other equipment when accepting payment instruments
Placement (distribution) of advertising in support of physical culture and sports organizations
Attention, taxpayers!
For the information of tax agents!
ON THE INCREASE OF THE PROFIT TAX RATE
Question and answer on the unified tax for individual entrepreneurs and other natural persons
The Tax Inspectorate of the State Tax Committee for the city of Novopolotsk draws attention Attention, taxpayers
GUIDE on the use ofmobile application "Electronic Sign". Product group Dairy products The State Tax Inspectorate for the city of Novopolotsk reports that starting from February 11, 2022, the bank details for crediting "Funds from the sale of blank invoices - certificates" and "Funds from the sale of comment and suggestion books" are changing ON THE USE OF CASH REGISTER EQUIPMENT On the payment of salaries "in envelopes"
Attention taxpayers!Attention taxpayers!
FROM JANUARY 1, 2022, THE SCOPE OF APPLICATION OF THE UNIFIED TAX BY INDIVIDUAL ENTREPRENEURS HAS BEEN REDUCED
FROM JANUARY 1, 2022, SIGNIFICANT CHANGES HAVE OCCURRED IN THE APPLICATION OF THE SIMPLIFIED TAXATION SYSTEM DECISION OF THE COUNCIL OF MINISTERS OF THE REPUBLIC OF BELARUS, PROVIDING FOR REDUCTION OF THE MARKING CODE COST, HAS BEEN ADOPTED
ON VAT TAXATION OF FLOUR CONFECTIONERY PRODUCTS
On changes to tax legislation in 2022 The Eurasian Economic Commission Council has adopted a decision "On introducing marking of packaged water with identification means"
Guidance on the import of goods marked with identification means of Russian origin Attention taxpayers!Attention to business entities carrying out operations related to the circulation of household refrigerators and freezers, as well as new pneumatic rubber tires Temporary procedure for information exchange upon delivery of footwear to the Republic of Belarus from the Russian Federation Since November 22, 2021, LLC "Operator-CRPT" has been carrying out confirmation of the legality of identification means of Russian origin Changes introduced by the Decree of the Council of Ministers of the Republic of Belarus and the National Bank of the Republic of Belarus Issues of introducing the goods traceability mechanism Please note!GUIDE ON VERIFYING THE AUTHENTICITY OF RF MARKING CODES Guidance on putting into circulation footwear marked with Russian identification means On the procedure for calculating and paying value-added tax when importing goods into the territory of the Republic of Belarus that have been purchased by them on the territory of the Russian Federation Marking goods with identification means
Guidance on putting into circulation footwear marked with Russian identification means
Guidance on how to check the authenticity of CM RF using the mobile application "Electronic Sign"Questions and answers on the procedure for using cash register equipment when accepting cashFinancial fundsQuestions and answers on the procedure for using cash register equipment when accepting cash The Ministry of Taxes and Fees, in connection with incoming appeals from economic entities engaged in the turnover of footwear, reports The State Tax Inspectorate reports
Questions and answers on the procedure for using cash registers when accepting cash payments
On the marking of remaining footwear The State Tax Inspectorate for the city of Novopolotsk informs that starting from 19.10.2021, access to the contact center of tax authorities will be organized via a single short number 189 for all communication operators (A1, MTS, Life, Beltelecom)
Marking of footwear with identification means. Transmission of information to the marking system
We remind you about the deadlines for transmitting information about uniform control marks to the marking system
Attention taxpayers!
On the use of cash register equipment Attention taxpayers!ON THE USE OF CASH REGISTER EQUIPMENT AT TRADING LOCATIONS IN MARKETS
Attention taxpayers!On marking Attention taxpayers!
WE DRAW ATTENTION
On the taxation of income in the form of insurance compensation by personal income tax
On the application of a 10% VAT rate when importing into the territory of the Republic of Belarus and/or when selling on the territory of the Republic of Belarus of baby food
The State Tax Inspectorate for the city of Novopolotsk informs
The State Tax Inspectorate for the city of Novopolotsk informs
On the procedure for VAT taxation of medical devices when importing them into the territory of the Republic of Belarus and/or when selling them on the territory of the Republic of Belarus
Starting from July 8, 2021, a new edition of the Decree of the President of the Republic of Belarus of June 10, 2011 No. 243 "On Goods Marking" enters into force
No to "envelope" salaries
State Unitary Enterprise "Information and Publishing Center for Taxes and Fees" will conduct webinars
The State Tax Inspectorate for the city of Novopolotsk reminds about the possibility of remote interaction with tax authorities
Marking with identification means for ice cream and desserts without milk fat and milk protein content has been canceled
The State Tax Inspectorate informs
Starting from July 1, 2021, the Resolution of the Ministry of Taxes and Fees of the Republic of Belarus of June 16, 2021 No. 28 "On Amending Resolutions of the Ministry of Taxes and Fees of the Republic of Belarus" entered into forces from April 26, 2013 No. 14 and from January 3, 2019 No. 2»
On filling out the VAT declaration
On indicating product marking indicators in electronic invoices
Wages in envelopes
Commentary to the Resolution of the Council of Ministers of the Republic of Belarus of April 23, 2021 No. 250 "On the implementation of the Decree of the President of the Republic of Belarus of December 29, 2020 No. 496"
Commentary to the Resolution of the Council of Ministers of the Republic of Belarus of April 22, 2021 No. 230 "On amending resolutions of the Council of Ministers of the Republic of Belarus"
Marking of dairy products and use of electronic waybills
On providing residential premises by individuals for short-term stay
On amending the Resolution of the Council of Ministers of the Republic of Belarus and the National Bank of the Republic of Belarus of July 6, 2011 No. 924/16 "On the use of cash registers and other equipment when accepting payment instruments"
On the use of electronic waybills in the turnover of goods subject to marking with identification means
On the submission of tax declarations (calculations)
On the procedure for calculating and paying the transport tax by organizations
On facts of unlawful non-withholding and non-remittance to the budget of personal income tax by a tax agent
Recommendations to business entities on organizing regular monitoring of compliance between revenue processed through cash register equipment and information contained in the cash register control system
On submission of annual reports and the accounting policy statement to tax authorities
On extension of the moratorium on attracting business entities engaged in import of certain goods from the territory of the Russian Federation to administrative liability
On application of the Tax Code provisions regarding land tax
On extension of the moratorium until 01.07.2021
On value-added tax in relation to transport and forwarding services
New goods marking rules have been introduced
On VAT taxation of flour confectionery products from 01.01.2021
On traceability of goods
On expenses for conducting sanitary and anti-epidemic measures
On changes in the cost of blank formsin documents
On the date of preparation and the date of execution of primary accounting documents
Attention to taxpayers who have decided to liquidate (cease operations)
Procedure for submitting declarations and paying taxes during liquidation
Decisions on product marking adopted by the Council of the Eurasian Economic Commission
On providing cash to holders of bank payment cards through cash register equipment
Information on tax benefits and preferences established by the Decree of the President of the Republic of Belarus dated December 31, 2018 No. 506 "On the Development of the Orsha District of the Vitebsk Region"
Special taxation conditions created for entities of the Orsha District