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

of March 20, 2025 No. 12

About change of the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of December 31, 2010 No. 97

Based on Item part one 3, of item 4 of Article 84-1, of 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. Bring in the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of December 31, 2010 No. 97 "About establishment of document forms" the following changes:

to add subitems 1.1-1.2-1 of Item 1 after the word of "organization" with words ", at the payment service provider";

"bank and (or) the non-bank credit and financial organization" and "bank and (or) the non-bank credit and financial organization" to add appendices 1-2-1 to this resolution after words respectively with words ", the payment service provider" and ", at the payment service provider";

to add appendix 8 to this resolution after the words "in banks and (or) the non-bank credit and financial organizations" with words ", at payment service providers";

to add appendices 20-22 to this resolution after words of "entrepreneur" and "entrepreneur" respectively with words ", the other person who is the payer according to the legislation of foreign state" and ", other person treated as a taxpayer according to the foreign state legislation".

2. This resolution becomes effective in the following procedure:

paragraphs the second or fourth Item 1 - since May 1, 2025;

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