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

of January 30, 2026 No. 7

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 "About bases of ministerial procedures" the Ministry of Taxes and Tax Collection of the Republic of Belarus DECIDES: No. 433-Z

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. from word preamble", 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," to exclude;

1.2. to exclude the paragraph of the twenty sixth of Item 1;

1.3. to add appendix to this resolution after the word "personality" with words "(are filled in the absence of identification number)";

1.4. 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:

in Item 1:

the fifth subitem 1.2 to state the paragraph in the following edition:

"the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of January 29, 2026 No. 4 "About establishment of document forms on ministerial procedures";";

from subitem 1.3.2 of the word", except for to exclude filing of application about carrying out offsetting of the tax amount which is excessively paid by the payer, collection established by results of check of the other person";

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