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

of June 27, 2025 No. 35

About change of the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of January 25, 2022 No. 2

Based on the paragraph of third of article 9-1 of the Law of the Republic of Belarus of October 28, 2008 No. 433-Z "About bases of ministerial procedures", 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 25, 2022 No. 2 "About approval of regulations of ministerial procedures" the following changes:

1.1. in Item 1:

the fourteenth and fifteenth to exclude paragraphs;

in the paragraph the nineteenth shall be replaced with words the words "received in the cases established by the legislation, permission to opening of representation" "opened representation";

in the paragraph the twenty second shall be replaced with words the words "in case of performance of works (rendering services) in the territory of the Republic of Belarus based on the agreement (agreements)" ", opened branch";

the twenty fifth after the word of "entrepreneur" to add the paragraph with words ", the other person who is the taxpayer according to the legislation of foreign state";

1.2. in Regulations of the ministerial procedure performed concerning subjects of managing, according to subitem 1.1.1 "Implementation of offsetting of excessively paid (collected) amount of taxes, charges (duties), penalty fee", approved by this resolution:

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