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

of February 27, 2026 No. 11

About establishment of document forms

Based on the paragraph of the fourth of part one of Item 6 of the Regulations on procedure for the release of legal entities and individual entrepreneurs from administrative punishments and payment of penalty fee approved by the Presidential decree of the Republic of Belarus of July 23, 2015 No. 340, of the paragraph of third Item 5 of article 107 of the Tax Code of the Republic of Belarus and Item 6 of appendix 2 to 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. Establish forms:

1.1. resolutions on suspension of account transactions, to e-wallets of the payer in bank and (or) the non-bank credit and financial organization, at the payment service provider according to appendix 1;

1.2. resolutions on cancellation of the resolution on suspension of account transactions, to e-wallets of the payer in bank and (or) the non-bank credit and financial organization, at the payment service provider according to appendix 2;

1.3. resolutions on suspension of account transactions, to e-wallets of the payer in bank and (or) the non-bank credit and financial organization, at the payment service provider on the amount of the unexecuted tax liability and (or) the unpaid penalty fee revealed as a result of check or customs control according to appendix 3;

1.4. resolutions on cancellation of the resolution on suspension of account transactions, to e-wallets of the payer in bank and (or) the non-bank credit and financial organization, at the payment service provider on the amount of the unexecuted tax liability and (or) the unpaid penalty fee revealed as a result of check or customs control according to appendix 4;

1.5. resolutions on property attachment and (or) withdrawal of property of the payer (the pledger, the guarantor) / the owner or person at whom the property is, according to appendix 5;

1.6. resolutions on cancellation of the resolution on property attachment and (or) withdrawal of property of the payer (the pledger, the guarantor) / the owner or person at whom the property is, according to appendix 6;

1.7. the protocol of the inventory of the arrested and (or) the withdrawn property according to appendix 7;

1.8. the act of detection of ownerless property according to appendix 8;

1.9. the act of return of property according to appendix 9;

1.10. decisions on expense recovery on tax collection, collection (duty), penalty fee for the account of property of the payer (the pledger, the guarantor) according to appendix 10;

1.11. decisions on tax collection, collection (duty), penalty fee, other obligatory payments in the budget at the expense of money on accounts, electronic money in e-wallets according to appendix 11;

1.12. decisions on tax collection, charges (duties), penalty fee, and also other obligatory payments in republican and local budgets, control of correctness of calculation by which timeliness and completeness of payment it is assigned to tax authorities, according to appendix 12;

1.13. decisions on solidary execution of the tax liability (payment of penalty fee) according to appendix 13;

1.14. resolutions on tax collection, collection (duty), penalty fee, other obligatory payments in the budget by cash of the payer according to appendix 14;

1.15. decisions on temporary restriction on removal of vehicles from accounting according to appendix 15;

1.16. decisions on cancellation of the decision on temporary restriction on removal of vehicles from accounting according to appendix 16;

1.17. decisions on prohibition on making by the organization for state registration of real estate, the rights to it and transactions with it of registration actions concerning real estate of the payer, the rights to it and transactions with it according to appendix 17;

1.18. decisions on cancellation of the decision on prohibition on making by the organization for state registration of real estate, the rights to it and transactions with it of registration actions concerning real estate of the payer, the rights to it and transactions with it according to appendix 18;

1.19. decisions on temporary restriction on alienation of share of the participant in authorized capital of the commercial organization according to appendix 19;

1.20. decisions on cancellation of the decision on temporary restriction on alienation of share of the participant in authorized capital of the commercial organization according to appendix 20;

1.21. statements for offsetting 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 21;

1.22. messages on offsetting 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 22;

1.23. decisions on cancellation (completely or partially) 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 23;

1.24. statements for offsetting of difference between the amount of the tax deductions and total amount of the value added tax estimated on sales of goods (works, services), the property rights, on account of execution of the tax liability of the other person, payment added to such person of penalty fee according to appendix 24;

1.25. messages on offsetting of difference between the amount of the tax deductions and total amount of the value added tax estimated on sales of goods (works, services), the property rights, on account of execution of the tax liability of the other person, payment added to such person of penalty fee according to appendix 25;

1.26. statements for concession of the requirement of the creditor according to appendix 26;

1.27. the list of debtors of the payer according to appendix 27;

1.28. notifications on holding actions for identification of property of the payer, and also his debtors according to appendix 28;

1.29. certificates of receivables availability at the payer according to appendix 29;

1.30. messages on offsetting of the collected money in the amount exceeding receivables size according to appendix 30;

1.31. messages on excessively collected amounts of taxes, charges (duties), penalty fee according to appendix 31;

1.32. notifications on obligation fulfillment according to the guarantee agreement according to appendix 32;

1.33. requirements about payment of money on account of the unexecuted tax liability and (or) unpaid penalty fee provided with the bank guarantee according to appendix 33;

1.34. notifications on violation of the tax legislation according to appendix 34;

1.35. decisions on restriction of access to Internet resource according to appendix 35;

1.36. decisions on renewal of access to Internet resource according to appendix 36;

1.37. notifications on inclusion of the organization in the list of large payers according to appendix 37;

1.38. the act of inspection of accommodation of the legal entity in the place of state registration according to appendix 38;

1.39. the conclusions about feasibility (inexpediency) of full or partial relief of the legal entity or the individual entrepreneur from administrative punishment and (or) payment of penalty fee according to appendix 39;

1.40. statements for change of the due date for tax payment established by the legislation, charges (duties), penalty fee of the organization (individual entrepreneur) according to appendix 40;

1.41. information on cash flow on the foreign bank accounts opened by the Belarusian organizations according to appendix 41;

1.42. messages of the payer on opening (closing) of the foreign bank account according to appendix 42;

1.43. messages of the payer on participation in the foreign organization according to appendix 43;

1.44. messages on entering of corrections into the tax declaration (calculation) and (or) submission of explanations according to appendix 44;

1.45. certificates of transfer in the republican budget of the state fee paid by the payer who is not the tax resident of the Republic of Belarus and being outside the Republic of Belarus according to appendix 45.

2. Forms of the documents specified in subitems 1.7 and 1.8 of Item 1 of this resolution are forms of documents with certain degree of protection and are used when implementing the powers:

tax or customs authorities – specified in subitem 1.7 of Item 1 of this resolution;

tax authorities – specified in subitem 1.8 of Item 1 of this resolution.

3. Earlier made forms of resolutions on property attachment and (or) withdrawal of property of taxpayers, charges (duties) (the pledger, the guarantor), protocols of the inventory of the arrested and (or) the withdrawn property, resolutions on cancellation of the resolution on property attachment and (or) withdrawal of property of taxpayers, charges (duties) (the pledger, the guarantor), acts of detection of ownerless property, acts of return of property are applied before their complete use with indication of in them the additional data provided by this resolution.

4. Recognize invalid resolutions of the Ministry of Taxes and Tax Collection of the Republic of Belarus according to appendix 46.

5. This resolution becomes effective in the following procedure:

subitems 1.1-1. 9, 1.11–1.16, 1.21–1.37, 1.39–1.45 of Item 1 and Items 2-4 – since May 1, 2026;

other provisions of this resolution – after its official publication.

 

Appendix 1

to the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of February 27, 2026 No. 11

Form

Stamp of body, head

(deputy manager)

which made the decision

(further – authorized body) 1

_________________________________________

(bank name and (or) non-bank

_________________________________________

credit and financial organization,

_________________________________________

payment service provider)

_________________________________________

(name (surname, own name,

_________________________________________

middle name (if that is available)) the payer)

The resolution on suspension of account transactions, to e-wallets of the payer in bank and (or) the non-bank credit and financial organization, at the payment service provider

___ ___________ 20 __.

№___________

Head (deputy manager) ____________________________________

                                                             (name of the representative

_____________________________________________________________________________

body, surname, head's initials

____________________________________________________________________________,

(deputy manager) of authorized body)

having established ____________________________________________________________________

(the circumstances which are the bases for suspension

_____________________________________________________________________________

account transactions, to e-wallets of the payer

_____________________________________________________________________________

in bank and (or) non-bank credit and financial organization,

_____________________________________________________________________________

at the payment service provider)

and according to article 56 of the Tax Code of the Republic of Belarus, and also ____________________________________________________________________________,

(the regulation and details of other legal act are specified)

DECIDED:

Suspend transactions __________________________________________________

(name (surname, own name,

_____________________________________________________________________________

middle name (if that is available)) the payer, UNP2)

on accounts, e-wallets:

1. ___________________________________________________________________________

2. ___________________________________________________________________________

... ___________________________________________________________________________

Head (deputy manager) __________________ authorized body	___________________________
(signature)	(initials, surname)
M.P.1

______________________________

1 It is put down in case of pronouncement of the resolution on paper.

2 Accounting number of the payer.

 

Appendix 2

to the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of February 27, 2026 No. 11

Form

Stamp of body, head

(deputy manager)

which made the decision

(further – authorized body) 1

_________________________________________

(bank name and (or) non-bank

_________________________________________

credit and financial organization,

_________________________________________

payment service provider)

_________________________________________

(name (surname, own name,

_________________________________________

middle name (if that is available)) the payer)

The resolution on cancellation of the resolution on suspension of account transactions, to e-wallets of the payer in bank and (or) the non-bank credit and financial organization, at the payment service provider

___ __________ 20 __.

№_________

Head (deputy manager) ____________________________________

                                                                        (name of the representative

_____________________________________________________________________________

body, surname, head's initials

____________________________________________________________________________,

(deputy manager) of authorized body)

having established ____________________________________________________________________

(the circumstances which are the bases for cancellation of the resolution on suspension

_____________________________________________________________________________

account transactions, to e-wallets

_____________________________________________________________________________

the payer in bank and (or) non-bank credit and financial

_____________________________________________________________________________

the organizations, at the payment service provider)

and according to article 56 of the Tax Code of the Republic of Belarus, and also ____________________________________________________________________________,

(the regulation and details of other legal act are specified)

DECIDED:

Repeal the resolution on suspension of account transactions, to e-wallets of the payer in bank and (or) the non-bank credit and financial organization, at the payment service provider from _____ ______________ 20 _____ No. _________ in the relation _________________________________________________________________

(name (surname, own name,

_____________________________________________________________________________

middle name (if that is available)) the payer, UNP2)

on accounts, e-wallets:

1. ___________________________________________________________________________

2. ___________________________________________________________________________

... ___________________________________________________________________________

Head (deputy manager) __________________ authorized body	___________________________
(signature)	(initials, surname)
M.P.1

______________________________

1 It is put down in case of pronouncement of the resolution on paper.

2 Accounting number of the payer.

 

Appendix 3

to the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of February 27, 2026 No. 11

Form

Stamp of body, head

(deputy manager)

which made the decision

(further – authorized body) 1

_________________________________________

(bank name and (or) non-bank

_________________________________________

credit and financial organization,

_________________________________________

payment service provider)

_________________________________________

(name (surname, own name,

_________________________________________

middle name (if that is available)) the payer)

The resolution on suspension of account transactions, to e-wallets of the payer in bank and (or) the non-bank credit and financial organization, at the payment service provider on the amount of the unexecuted tax liability and (or) the unpaid penalty fee revealed as a result of check or customs control

___ ____________ 20 __.

№_________

Head (deputy manager) ____________________________________

(name of the representative

_____________________________________________________________________________

body, surname, head's initials

____________________________________________________________________________,

(deputy manager) of authorized body)

having established ____________________________________________________________________

(the circumstances which are the bases for suspension

_____________________________________________________________________________

account transactions, to e-wallets of the payer

_____________________________________________________________________________

in bank and (or) non-bank credit and financial organization,

_____________________________________________________________________________

at the payment service provider)

and according to article 56 of the Tax Code of the Republic of Belarus, and also ____________________________________________________________________________,

(the regulation and details of other legal act are specified)

DECIDED:

Suspend transactions __________________________________________________

                                      (name (surname, own name,

_____________________________________________________________________________

middle name (if that is available)) the payer, UNP2)

in connection with non-execution of the tax liability, failure to pay the penalty fee revealed as a result of check or customs control on the amount:

(figures)	(in cursive script)	(currency code)

on accounts, e-wallets:

1. ___________________________________________________________________________

2. ___________________________________________________________________________

... ___________________________________________________________________________

Head (deputy manager) __________________ authorized body	___________________________
(signature)	(initials, surname)
M.P.1

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