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

of December 31, 2025 No. 59

About change of the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of September 16, 2016 No. 27

Based on paragraph two of part two of article 16 of the Law of the Republic of Belarus of June 30, 2014 "About measures for prevention of legalization of income gained in the criminal way of financing of terrorist activities and financing of distribution of weapons of mass destruction" the Ministry of Taxes and Tax Collection of the Republic of Belarus DECIDES: No. 165-Z

1. The instruction about requirements to rules of the internal control exercised by organizers of gamblings approved by the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of September 16, 2016 No. 27, to be reworded as follows (is attached).

2. This resolution becomes effective since March 11, 2026.

Approved by the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of September 16, 2016 No. 27

The instruction about requirements to rules of the internal control exercised by organizers of gamblings

Chapter 1. General provisions

1. This Instruction establishes requirements to rules of the internal control exercised by organizers of gamblings for the purpose of prevention and identification of the financial transactions connected with legalization of income gained in the criminal way, financing of terrorist activities and financing of distribution of weapons of mass destruction when implementing activities in the field of gaming.

2. For the purposes of this Instruction the following terms and their determinations are used:

the questionnaire – data set, the gamblings collected by the organizer concerning the client (including by means of the special computer cash system providing control of turnovers in the field of gaming (further – SKKS), during its identification, verification and updating (updating) of identification data on it;

the analyzed period – the interval of time determined by the organizer of gamblings constituting, as a rule, one calendar month for which the organizer of gamblings analyzes financial transactions of the client during the subsequent monitoring and control;

the responsible official – person responsible for accomplishment of rules of internal control;

suspicious financial transaction – financial transaction concerning which the organizer of gamblings had suspicions that it is performed for the purpose of legalization of income gained in the criminal way, financings of terrorist activities and financing of distribution of weapons of mass destruction before acceptance by the organizer of gamblings of the decision on reference its (not reference) to the financial transaction which is subject to special control;

internal control system in the field of prevention of legalization of income gained in the criminal way, financings of terrorist activities and financing of distribution of weapons of mass destruction (further – POD/FT) – the organization of process of application in gambling institutions and virtual gambling institutions of measures for prevention and identification of the financial transactions connected with legalization of income gained in the criminal way, financing of terrorist activities and financing of distribution of weapons of mass destruction.

Terms "bank" and "non-bank credit and financial organization" are used in the values established respectively by part one of Article 8 and part one of article 9 of the Bank code of the Republic of Belarus.

The term "financing of terrorist activities" is used in the value established by the paragraph the sixteenth article 3 of the Law of the Republic of Belarus of January 3, 2002 No. 77-Z "About fight against terrorism".

The terms "beneficial owner", "blocking of financial transaction", "verification", "internal control", "income gained in the criminal way", "freezing of means", "identification", "client", "legalization of income gained in the criminal way", "updating (updating)", "special control", "means", "the amount of financial transaction", "the participant of financial transaction", "financing of distribution of weapons of mass destruction" and "financial transaction" are used in the values established respectively by paragraphs the second or fifth, the eighth or twelfth, the fourteenth, sixteenth, eighteenth – the twenty second part one of article 1 of the Law of the Republic of Belarus "About measures for prevention of legalization of income gained in the criminal way, financings of terrorist activities and financing of distribution of weapons of mass destruction".

The term "weapons of mass destruction" is used in the value established by the paragraph the tenth article 1 of the Law of the Republic of Belarus of May 11, 2016 No. 363-Z "About export control".

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