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

Based on the paragraph of third Item 5 of article 107 of the Tax Code of the Republic of Belarus, part two of Item 5 of Article 14, of part two of Item 2 of article 26 of the Law of the Republic of Belarus of October 28, 2008 No. 433-Z "About bases of ministerial procedures" and parts three of Item 3 of the Regulations on procedure for confirmation of conditions for application of release from import customs duties and (or) the value added tax concerning imported (imported) processing equipment, component parts and spare parts to it and (or) the raw materials and materials approved by the resolution of Council of Ministers of the Republic of Belarus of February 19, 2014 No. 149, the Ministry of Taxes and Tax Collection of the Republic of Belarus DECIDES:

1. Establish forms:

statements according to appendix 1, based on which are issued the references provided by Items 18. 6, 18.8 and 18.9 lists of the ministerial procedures performed by state bodies and other organizations for petitions from citizens, No. approved by the Presidential decree of the Republic of Belarus of April 26, 2010 200, subitem 1.4.6 of Item 1.4 of the single list of the ministerial procedures performed concerning subjects of the managing approved by the resolution of Council of Ministers of the Republic of Belarus of September 24, 2021 No. 548, and also the statement from data of accounting of tax authorities on the estimated and paid amounts of taxes, charges (duties), penalty fee;

statements according to appendix 2, based on which are issued the references provided by subitems 1.4.2-1.4.5 of Item 1.4 of the single list of the ministerial procedures performed concerning subjects of managing;

statements for offsetting (return) of the amounts of taxes, charges (duties), penalty fee according to appendix 3;

statements for offsetting of the amounts of taxes, charges (duties), penalty fee on account of execution of the tax liability of the other person, payment of the penalty fee added to such person according to appendix 4;

statements for return of difference between the amount of the tax deductions and total amount of the value added tax estimated on sales of goods (works, services), property rights according to appendix 5;

statements for change of the due date for tax payment established by the legislation, charges (duties), penalty fee of physical person according to appendix 6;

statements for issue of the conclusion confirming appointment of the imported (imported) processing equipment, component parts and spare parts to it for exclusive use in the territory of the Republic of Belarus for the purpose of implementation of the investment project, and also accomplishment of the conditions established by the international legal acts constituting the regulatory legal base of the Customs union and the Common economic space and (or) the acts constituting the right of the Eurasian Economic Union according to appendix 7;

statements for issue of the conclusion confirming appointment of the imported (imported) raw materials and materials for exclusive use in the territory of the Republic of Belarus for the purpose of implementation of the investment project, and also accomplishment of the conditions established by the international legal acts constituting the regulatory legal base of the Customs union and the Common economic space and (or) the acts constituting the right of the Eurasian Economic Union according to appendix 8;

the certificate of payment of the income tax from physical persons, the land tax and real estate tax concerning the alienable real estate unit according to appendix 9, issued in case of alienation of the real estate unit, belonging to the citizen of the Republic of Belarus, constantly living outside the Republic of Belarus, to the foreign citizen, the stateless person or who is not taking the locations in the Republic of Belarus to the foreign or international legal entity;

certificates of payment (deduction) of the income tax from physical persons for the purpose of avoidance of double taxation according to appendix 10;

certificates of the permanent residence of physical person in the Republic of Belarus in tax period for the purpose of avoidance of double taxation according to appendix 11;

references according to appendix 12, confirming the tax discharge on the income of the foreign organizations which are not performing activities in the Republic of Belarus through permanent mission, and the amount of the income tax paid to the budget by the foreign organization;

certificates of the permanent location of the Belarusian organization (in order to avoid double taxation) according to appendix 13;

certificates of confirmation of the status of the Belarusian organization as the taxpayer on value added according to appendix 14;

certificates of availability (absence) of writs of execution and (or) other requirements about collection from the applicant of the tax debt, to other unexecuted obligations to the Republic of Belarus, its administrative and territorial units, legal entities and physical persons for the solution of question of getting out of nationality of the Republic of Belarus according to appendix 15;

statements from data of accounting of tax authorities on the estimated and paid amounts of taxes, charges (duties), penalty fee according to appendix 16;

decisions on refusal in carrying out offsetting (return) excessively paid (collected) amounts of taxes, charges (duties), penalty fee according to appendix 17;

decisions on return (about refusal (fully or partially) in return) differences between the amount of the tax deductions and total amount of the value added tax estimated on sales of goods (works, services), property rights according to appendix 18;

messages on offsetting of the amounts of taxes, charges (duties), penalty fee according to appendix 19;

messages on return of the amounts of taxes, charges (duties), penalty fee to the legal entity or the individual entrepreneur according to appendix 20;

messages on return of the amounts of taxes, charges (duties), penalty fee to the physical person, except for the individual entrepreneur, according to appendix 21;

messages on offsetting of excessively paid (collected) amounts of taxes, charges (duties), penalty fee on account of execution of the tax liability of the other person, payment of the penalty fee added to such person according to appendix 22.

2. Determine that:

2.1. the decision on offsetting (return) of the amounts of taxes, charges (duties), penalty fee (except for the decisions provided in subitems 2.2 and 2.3 of this Item) is accepted in the commitment form (conclusion) on offsetting (return) of taxes, charges (duties), penalty fee which, (which) moves in the relevant head department of the Ministry of Finance on the area Minsk), its department, local financial body, rural, settlement, city (the cities of district subordination) executive committee according to the procedure, the determined Instruction about procedure for execution of the republican budget and budgets of state non-budgetary funds for the income approved by the resolution of the Ministry of Finance of the Republic of Belarus and Board of National Bank of the Republic of Belarus of December 8, 2005 No. 143/171, or the Instruction about procedure for execution of local budgets on the income the Republic of Belarus approved by the resolution of the Ministry of Finance and Board of National Bank of the Republic of Belarus of December 23, 2005 No. 159/176;

2.2. the decision on offsetting of the state fee of the forthcoming payments on the state fee is counted by means of entering of the corresponding record into personal account of the payer;

2.3. the decision on offsetting of tax amounts from the income gained outside the Republic of Belarus, actually paid (withheld) income tax payer from physical persons who is the tax resident of the Republic of Belarus outside the Republic of Belarus according to the legislation of other states (in the absence of the documents on the gained income and on the tax discharge outside the Republic of Belarus confirmed with tax or other competent authority of foreign state), is accepted in the form of calculation of the income tax from physical persons in any form.

3. Recognize invalid resolutions of the Ministry of Taxes and Tax Collection of the Republic of Belarus according to appendix 23.

4. This resolution becomes effective since May 1, 2026.

Appendix 1

to the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of January 29, 2026 No. 4

Form

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