RESOLUTION OF COUNCIL OF MINISTERS OF THE REPUBLIC OF BELARUS

of July 1, 2022 No. 433

About procedure for use of the appendix "Tax on the Professional Income"

Based on part three of Item 1 of article 381 of the Tax Code of the Republic of Belarus the Council of Ministers of the Republic of Belarus DECIDES:

1. Approve Regulations on procedure for use of the appendix "Tax on the Professional Income" it (is applied).

2. This resolution becomes effective since January 1, 2023.

Approved by the Resolution of Council of Ministers of the Republic of Belarus of July 1, 2022 No. 433

Regulations on procedure for use of the appendix "Tax on the Professional Income"

Chapter 1. General provisions

1. This Provision determines procedure for use by taxpayers on the professional income (further – the payer) the appendices "Tax on the Professional Income" (further – appendix) in cases:

informing tax authority on application of tax on the professional income;

forming and adjustments in application of documents containing records about the calculations made by payers, connected with receipt of the professional income which is the taxation object tax on the professional income (further – checks);

transfers to tax authority of data on the amount of the calculations connected with receipt of the professional income which is the taxation object tax on the professional income (further – calculations);

notifications tax authority of the payer about the tax amount on the professional income which is subject to payment following the results of tax period;

the tax discharges on the professional income;

phase-out of tax on the professional income.

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