RESOLUTION OF COUNCIL OF MINISTERS OF THE REPUBLIC OF BELARUS

of December 30, 2025 No. 802

About questions of control (supervising) activities

Based on subitems 1.19 and 1.20 of Item 1, parts one of Item 3 of Article 107, parts three of Item 7 of article 180 of the Tax Code of the Republic of Belarus, the paragraph of the fifth Item 5 of the Presidential decree of the Republic of Belarus of March 24, 2005 No. 148 "About urgent measures for support of entrepreneurship", paragraph two of part three of subitem 2.1 of Item 2 of the Presidential decree of the Republic of Belarus of June 6, 2025 No. 227 "About increase in efficiency of control (supervising) activities" and Item 9 of appendix 1 to this Decree, Item 9, paragraphs of the twelfth and thirteenth Item 11, Item parts two 30, parts six of Item 31 and part four of Item 35 of the Regulations on procedure for the organization and the conducting checks approved by the Presidential decree of the Republic of Belarus of June 6, 2025 No. 227, and in pursuance of part one of Item 8 of the Presidential decree of the Republic of Belarus of June 6, 2025 the No. 227 Council of Ministers of the Republic of Belarus DECIDES:

1. Approve:

The regulations on determination of the size of the amounts of taxes which are payable in the budget, charges (duties) (are applied);

The regulations on carrying out test purchases (are applied);

The regulations on procedure for withdrawal of the cash equipment for engineering certification (are applied);

The regulations on accounting treatment (are applied) by the controlling (supervising) bodies of the issued instructions on conducting checks.

2. Determine:

technique of forming of system of risk assessment according to appendix 1;

the list of the bodies authorized on control (supervision) according to appendix 2;

the list of the controlling (supervising) bodies and (or) spheres of control (supervision) which apply and (or) in which control lists of questions (check sheets), according to appendix 3 are applied;

the list of the documents submitted to the controlling (supervising) bodies by the individual entrepreneurs who are payers of the single tax from individual entrepreneurs and other physical persons or the physical persons involved by them according to appendix 4.

3. Establish:

form of the notification on carrying out selective check according to appendix 5;

the list of the preventive actions obligatory for carrying out by the controlling (supervising) bodies in case of realization of control (supervising) functions, measures of precautionary nature, according to appendix 6;

procedure for holding the preventive actions obligatory for carrying out by the controlling (supervising) bodies in case of realization of control (supervising) functions, according to appendix 7;

criteria for evaluation of efficiency of activities of the controlling (supervising) bodies according to appendix 8.

4. The public institution "Center of hygiene and epidemiology" of Administration of the President of the Republic of Belarus when implementing supervision of compliance with law in the field of sanitary and epidemiologic wellbeing of the population taking into account the features determined by the President of the Republic of Belarus applies the forms of control lists of questions (check sheets) approved by the Ministry of Health.

5. The controlling (supervising) bodies within the competence when holding preventive actions and measures of precautionary nature shall perform accounting of such actions in any form.

6. For the purposes of this resolution terms are used in the values determined in appendix 1 to the Presidential decree of the Republic of Belarus of June 6, 2025 No. 227, and also the following terms and their determinations:

the indicator of high risk – risk level which exceeding testifies to high risk of violation by the subject of the legislation;

criteria for evaluation of risk degree – set of the signs testimonial of possibility of violation by the subject of the legislation;

measures of precautionary nature – the actions of the controlling (supervising) bodies undertaken in case of threat or premises of violation of the law or making by the subject (checked by the subject) of actions which can lead to violations of the law. Measures of precautionary nature are directed to activities of the specific subject (the checked subject) or certain group of people;

preventive actions – the system activities concerning the subject (the checked subject) creating conditions for stimulation of fair behavior at the subject (the checked subject), compliances with law by the uncertain group of people and preventing emergence of violations;

risk – possibility of violation by the subject of the legislation;

system of risk assessment – the complex of actions held by the controlling (supervising) body for the purpose of determination of risk degree for identification of subjects with high risk and selection of subjects for inclusion in plans of selective checks.

7. Make changes to resolutions of Council of Ministers of the Republic of Belarus according to appendix 9.

8. Recognize invalid resolutions of Council of Ministers of the Republic of Belarus according to appendix 10.

9. To the republican state bodies and other organizations subordinated to the Government of the Republic of Belarus, local executive and administrative organs to bring the regulatory legal acts into accord with this resolution.

10. This resolution becomes effective in the following procedure:

paragraph two of Item 2 of appendix 9 – since March 11, 2026;

other provisions of this resolution – since January 1, 2026.

 

Appendix 1

to the Resolution of Council of Ministers of the Republic of Belarus of December 30, 2025 No. 802

Technique of forming of system of risk assessment

1. This technique is used by the controlling (supervising) bodies included in the list of the controlling (supervising) bodies authorized to perform, monitorings, and spheres of their control (supervising) activities, No. approved by the Presidential decree of the Republic of Belarus of June 6, 2025 227, for the purpose of selection of subjects for inclusion in plans of selective checks.

This technique is used by National Bank concerning banks, the non-bank credit and financial organizations, legal entities which are not banks or the non-bank credit and financial organizations and recognized being part of bank holding, "Development Bank of the Republic of Belarus" open joint stock company (further – banks) taking into account the features established by the bank law.

Selection of subjects for inclusion in plans of selective checks is performed based on criteria for evaluation of risk degree for selection of the checked subjects when carrying out selective check (further – criteria for evaluation of risk degree). Criteria for evaluation of risk degree are determined by the controlling (supervising) bodies in coordination with Interdepartmental council by control (supervising) activities based on this technique.

Forming of the list of subjects specified in item 4 of this technique with risk, and also risk assessment on the basis of criteria for evaluation of risk degree are performed by the controlling (supervising) bodies in the automated mode by means of the integrated automated system of control (supervising) activities in the Republic of Belarus or based on the data loaded into this automated system with use of departmental information systems of these bodies.

2. The system of risk assessment includes:

identification of risk;

determination of subjects with risk;

determination and approval of Interdepartmental council on control (supervising) activities of criteria for evaluation of risk degree;

risk degree assessment;

determination of subjects with high risk;

the analysis available the controlling (supervising) body of information, collection of the additional information about subjects with high risk;

the analysis of possibility of identification and (or) elimination of violations by subjects with legislation high risk other forms of the state control (supervision) without purpose of selective check;

selection of subjects for inclusion in plans of selective checks.

3. The controlling (supervising) body performs identification of risk proceeding from the sphere of control (supervision) determined in the list of the controlling (supervising) bodies authorized to perform, monitorings, and spheres of their control (supervising) activities. If activities of the subject belong to several spheres of control (supervision), identification of risk can be performed on several (all) spheres of control (supervision).

4. The list of subjects with risk (further – the list) is created by the controlling (supervising) body of subjects which activities belong to its sphere of control (supervision). At the same time the list can be determined by each sphere of control (supervision) or by several (all) spheres of control (supervision).

Subjects, in the relation которых* are not included in the list:

conducting checks (part one of Item 34 of the Regulations on procedure for the organization and conducting checks) is forbidden;

current calendar year the plan of selective checks provided carrying out selective check;

three calendar years since year of the end of the previous selective check which is carried out by this controlling (supervising) body or its higher body, their structural divisions (the territorial authorities subordinated by the organizations) did not expire;

the Presidential decree of the Republic of Belarus of June 6, 2025 is not applied No. 227.

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* Availability of the specified bases is estimated for date (month) of the beginning of selective check.

5. For risk assessment state bodies (organizations) specified in part one of Item 22 of the Regulations on procedure for the organization and conducting checks determine the criteria for evaluation of risk degree including procedure for their assessment, the period for which they are estimated, and the raising coefficient applied when calculating the indicator of high risk. The republican state bodies providing realization of policy and exercising control on the questions and spheres relating to questions and spheres of control (supervision) of local executive and administrative organs within the competence submit recommendations to regional executive committees (The Minsk Gorispolkom) for development of uniform criteria for evaluation of risk degree by them, including values of the points appropriated to such criteria (in case of their availability), and their updatings.

In other cases the regional executive committee (The Minsk Gorispolkom), being the initiator of development (updating) of criteria for evaluation of risk degree, approves the offered criteria for evaluation of risk degree, including values of the points appropriated to them, with all regional executive committees (The Minsk Gorispolkom) and uniform criteria for evaluation of risk degree are at the same time brought by all regional executive committees (The Minsk Gorispolkom) for review with Interdepartmental council on control (supervising) activities.

Development of criteria for evaluation of risk degree is performed taking into account specifics of the sphere in which control (supervision) is exercised. Criteria for evaluation of risk degree shall be directed to identification of the signs testimonial of possibility of violation by the subject of the legislation.

6. Information on criteria for evaluation of risk degree is posted on the official sites of the controlling (supervising) bodies on the global computer Internet.

7. Points are appropriated to each criterion for evaluation of risk degree before approval of Interdepartmental council on control (supervising) activities by the controlling (supervising) bodies. At the same time the bigger number of points is appropriated to criteria for evaluation of risk degree which characterize risk to a large extent and (or) consider the big size of potential negative effects of possible non-compliance with the legislation by the subject of mandatory requirements.

Assessment of risk degree is performed concerning each subject included in the list. The risk degree of the subject is determined by summing of points by all to the criteria for evaluation of risk degree applied to it.

For the purpose of increase in efficiency of criteria for evaluation of risk degree, and also ensuring compliance to their legislation, including taking into account change of operating conditions of subjects, criteria for evaluation of risk degree if necessary are staticized.

8. After assessment of risk degree reference of subjects to group of subjects with high risk is performed.

Reference of the subject to group of subjects with high risk is performed if the risk degree appropriated to the subject exceeds the indicator of high risk which is calculated by formula

where WILLOWS – the indicator of high risk;

The personal computer – the raising coefficient, but is at least 1,2;

Kn – the number of subjects with identical risk degree;

KBN – the number of the points appropriated to each of subjects with identical risk degree;

OK – the number of the subjects with risk included in the list.

The indicator value of high risk concerning banks is determined by Board of National Bank based on criteria for evaluation of risk degree without requirements of part two of this Item.

The indicator value of high risk concerning the checked subjects is determined by the State Control Committee based on criteria for evaluation of risk degree without requirements of part two of this Item.

The monitoring body exercising control of observance of the budget legislation, and also the legislation providing use of budgetary funds including of target and effective use of the funds allocated from budgets and state non-budgetary funds in all directions and expense types includes the subjects belonging to this sphere of control in group of subjects with high risk without application of mark assessment and the indicator of high risk in case of the subject's compliance to half and more criteria for evaluation of risk degree.

The amount of criteria for evaluation of the risk degree in the field of control specified in part five of this Item shall make at least four.

In case in certain sphere of control (supervision) the similar type of activity is performed by no more than three subjects, the controlling (supervising) body includes the subjects belonging to this type of activity in group of subjects with high risk without application of mark assessment and the indicator of high risk in case of the subject's compliance to two and more criteria for evaluation of risk degree in the respective sphere of control (supervision).

9. The subjects carried to group of subjects with high risk are considered by the controlling (supervising) bodies for inclusion in plans of selective checks taking into account the resources which are available for these bodies. The analysis available the controlling (supervising) body of information on the subject with high risk is for this purpose made.

If the Council of Ministers of the Republic of Belarus for the relevant controlling (supervising) organ and (or) the sphere of control (supervision) provides use of the control list of questions (check sheet), it is obligatory for application by this body when planning selective check concerning the subject with high risk.

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