RESOLUTION OF THE MINISTRY OF TAXES AND TAX COLLECTION OF THE REPUBLIC OF BELARUS

of April 30, 2025 No. 20

About calculation and tax payment from physical persons

Based on the paragraph of third 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. Establish forms:

the tax declaration (calculation) for the income tax from physical persons according to appendix 1;

the tax declaration (calculation) for the income tax from physical persons from the income of the payers who are not recognized by tax residents of the Republic of Belarus according to appendix 2;

certificates of the income estimated and the withheld income tax amounts from physical persons according to appendix 3;

the register of the handed notices according to appendix 4;

notices on payment of the income tax from physical persons according to appendix 5;

notices on payment by physical persons of vehicle tax, land tax and real estate tax single property payment according to appendix 6;

notices on surcharge of the single tax from individual entrepreneurs and other physical persons / about surcharge of the income tax from physical persons / about surcharge of collection for implementation of craft activity / about surcharge of collection for implementation of activities for rendering services in the field of agroecotourism according to appendix 7;

notices on payment (surcharge) of the single tax from individual entrepreneurs and other physical persons according to appendix 8;

notifications on implementation of activities with payment of the single tax from individual entrepreneurs and other physical persons according to appendix 9;

notifications on availability of excessively paid amount of the income tax from physical persons according to appendix 10.

2. Recognize invalid resolutions of the Ministry of Taxes and Tax Collection of the Republic of Belarus according to appendix 11.

3. Approve the Instruction about procedure for filling of the tax declaration (calculation) for the income tax from physical persons and the certificate of the income estimated and the withheld income tax amounts from physical persons it (is applied).

4. The notice on payment by physical persons of vehicle tax, land tax and real estate tax single property payment is created on all taxation objects belonging to physical person.

Tax authority the notice containing the calculation of tax and other data necessary for the tax discharge, for one or several specific taxation objects in case of delivery of such notice can be handed to physical person:

on tax amount, estimated for the previous tax periods;

in case of establishment of the taxation objects on which tax is not estimated earlier;

in case of establishment of circumstances (including in case of receipt in tax authority of data) in connection with which the tax amount estimated on one or several specific taxation objects and reflected in the notice which is earlier sent to physical person is subject to change.

5. Determine that:

tax declarations (calculations) for the income tax from physical persons which are subject to representation for 2024 are represented in form and according to procedure for their filling, established before entry into force of paragraph two of Item 1 of this resolution;

till July 1, 2025 notices single property payment go for payment by physical persons of vehicle tax, land tax and real estate tax in the form established before entry into force of the paragraph of the seventh Item 1 of this resolution.

6. This resolution becomes effective in the following procedure:

Item 1 paragraph two – since January 1, 2026;

the paragraph of the seventh of Item 1 – since July 1, 2025;

other provisions – after official publication of this resolution.

 

Appendix 1

to the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of April 30, 2025 No. 20

Form

UNP *							In inspection of the Ministry of taxes
							and to charges (further – inspection of the Ministry of Taxes and Tax Collection)
							on _____________________________________
							(the name of the area, city, area in the city)
Identification number (according to the identity document)							Management (department) of work with payers on ** ___________________________________ (name of the area)
							Code of inspection of the Ministry of Taxes and Tax Collection
							(managements (department) on work with payers) ***
							________________________________________
							(state civil position, signature, initials, surname official of inspection of the Ministry of Taxes and Tax Collection (managements (department) of work with payers), adopted the declaration)
Sign of modification
and (or) amendments in tax							(number)	(month)	(year)
declaration (calculation)
(mark X)

The declaration is submitted personally, by means of mail service, through the representative (unnecessary to cross out)

______________________________

* Accounting number of the payer (it is specified in the presence).

** It is specified in the presence in inspectorate of the Ministry of Taxes and Tax Collection of managements (departments) of work with payers for the respective area.

*** It is filled with inspection of the Ministry of Taxes and Tax Collection (management (department) of work with payers).

The tax declaration (calculation) for the income tax from physical persons

for		year (in Belarusian rubles)
	(four figures of year)

_____________________________________________________________________________

(surname, own name, middle name (if that is available)

_____________________________________________________________________________

(document type, proving the identity, series (in the presence), number)

_____________________________________________________________________________

(the name of the body which issued the document, date of issue)

_____________________________________________________________________________

(postal index, residence

_____________________________________________________________________________

according to the identity document,

_____________________________________________________________________________

or to other document confirming the residence)

phone number: house. _______________ slave. _______________ mob. ___________________

Section I. Data on availability of the right to the tax deductions

1. Actually made and documentary confirmed expenses connected with receipt of the income on transactions with securities and financial instruments of forward transactions / the tax deduction in the amount of 20 percent of income gained on transactions with securities (unnecessary to cross out) the amount *

_____________________________________________________________________________

                                               (figures and copy-book)

The documents confirming the right to deduction are attached on _____ by l.

2. Standard tax deductions.

I ask to provide the standard tax deductions because:

2.1. the monthly income, taxable, does not exceed legislatively established income size ** and in the months specified in the table the standard tax deductions are not provided by the tax agent (to note X):

01	02	03	04	05	06	07	08	09	10	11	12

The documents confirming the right to deduction are attached on ______ by l.;

______________________________

* At the choice of the payer the amount of actually made and documentary confirmed expenses on acquisition, realization, repayment and storage of securities or the tax deduction in the amount of 20 percent of income gained on transactions with securities without the amounts on which such deduction is provided by the tax agent is specified. By analogy Item 7 of this Section is filled.

** The size of the income is determined by subitem 1.1 of Item 1 of article 209 of the Tax Code of the Republic of Belarus.

2.2. I have minor children and (or) dependents * __________________________

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