of May 28, 2021 No. 24
About change of the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of January 31, 2017 No. 2
Based on part one of Item 1 of Article 28, of Item 5 of article 107 of the Tax Code of the Republic of Belarus, subitem 5.6 of Item 5 of the Regulations on the Ministry of Taxes and Tax Collection of the Republic of Belarus approved by the resolution of Council of Ministers of the Republic of Belarus of October 31, 2001 No. 1592, the Ministry of Taxes and Tax Collection of the Republic of Belarus DECIDES:
1. Bring in the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of January 31, 2017 No. 2 "About interaction by electronic method with the taxpayer, charges (duties)" the following changes:
1.1. exclude Item 1;
1.2. state Item 2 in the following edition:
"2. Determine that:
2.1. the personal account of the payer is posted on the global computer Internet on the official site of the Ministry of Taxes and Tax Collection (nalog.gov.by).
Maintaining personal account of the payer is based on the principles of completeness and reliability of information transmitted through it, efficiency of its representation.
Access to personal account of the payer can be provided according to the procedure, established by paragraphs second and third Item 2 of article 28 of the Tax Code of the Republic of Belarus, and in case of registration of personal account of the payer through the official site - by filling of data with physical person on the official site of the Ministry of Taxes and Tax Collection;
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