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

of May 26, 2026 No. 18

About offsetting of excessively paid amount of tax, collection

Based on part two of Item 2 of article 66 of the Tax Code of the Republic of Belarus the Ministry of Taxes and Tax Collection of the Republic of Belarus DECIDES:

1. Determine that offsetting excessively paid by the payer including liquidated (who stopped activities), the tax amount, collection (further - tax) established during conducting check of the other person using the bases of item 4 of article 33 of the Tax Code of the Republic of Belarus in case of determination of the amounts of the tax liabilities which are subject to payment by the other person (further - offsetting), is made regarding the taxes estimated, paid and not returned by the payer for date of creation of the inspection statement of the other person concerning the economic activities which are subject to accounting in case of adjustment of tax base and (or) the amounts of taxes of the other person.

2. Offsetting is made for each tax period (the accounting period when checking part of calendar year) for which the sum excessively paid by the taxpayer, and in the presence of not offset remaining balance in the following tax period (the accounting period is determined when checking part of calendar year) and within the amounts of the taxes which are subject to payment by results of check of the other person in the following sequence:

the income tax from physical persons transferred into the budget by the tax agent;

income tax;

tax in case of simplified taxation system;

the single tax for producers of agricultural products;

the single tax from individual entrepreneurs and other physical persons;

the income tax from physical persons paid when implementing business activity;

value added tax;

excises;

real estate tax;

land tax;

ecological tax;

tax for production (withdrawal) of natural resources;

offshore collection;

vehicle tax;

tax on gaming;

other taxes including cancelled.

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