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

of July 21, 2025 No. 36

About rounding of the amounts of taxes, charges (duties), penalty fee and penalties

Based on Item 2 of appendix 2 to 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. Determine that in case of calculation (charge, imposing) tax authorities to physical persons, except for individual entrepreneurs, the amounts of taxes, charges (duties), penalty fee and penalties the amounts which are subject to payment in the budget are rounded in the following procedure:

if fractional part of kopek constitutes less 0, the 5th kopeks, then the amount decreases to the whole kopek;

if fractional part of kopek constitutes 0, the 5th kopeks and more, then the amount increases to the whole kopek.

2. Recognize invalid regulatory legal acts according to appendix.

3. This resolution becomes effective after its official publication.

Appendix

to the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of July 21, 2025 No. 36

List of invalid regulatory legal acts

1. The instruction about procedure for representation to receivers of output information about taxpayers from regional settlement centers approved by the Deputy Minister of Finance of the Republic of Belarus - the chief of the Main state tax authorities of December 31, 1993 No. 33.

2. The order of the State Tax Committee of the Republic of Belarus of February 28, 1997 No. 4 "About approval of changes and amendments in the Instruction "About procedure for representation to receivers of output information about taxpayers from regional settlement centers".

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