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

of May 29, 2026 No. 20

About submission of data

Based on Item part three 6, parts two of Item 2 of the resolution of Council of Ministers of the Republic of Belarus of April 7, 2021 No. 201 "About submission of data on the income of physical persons" the Ministry of Taxes and Tax Collection of the Republic of Belarus DECIDES: parts two of Item 10-6 and part two of Item 10-7 of article 85 of the Tax Code of the Republic of Belarus, the paragraph of third

1. Determine that:

1.1. the residents of the Park of high technologies (further, unless otherwise specified, – PVT) performing the corresponding types of activity represent to the Ministry of Taxes and Tax Collection of the data:

about opening and (or) closing of the verified accounts of citizens of the Republic of Belarus, the foreign citizens and persons without citizenship who are constantly living in the Republic of Belarus, on platforms of residents of PVT in form according to appendix 1 quarterly no later than the fifteenth following for expired quarter;

about transactions on transfer, transfer (transfer), receipt of Belarusian rubles, foreign currency, electronic money to the verified accounts of citizens of the Republic of Belarus, the foreign citizens and persons without citizenship who are constantly living in the Republic of Belarus, and (or) from such accounts if in the expired calendar year the amount of the money transferred, listed (translated), received in Belarusian rubles or on each of currencies or electronic money exceeded 150 000 Belarusian rubles, in form according to appendix 2 annually no later than February fifth of the calendar year following expired;

1.2. the builder in case of shared-equity construction of objects represents to the Ministry of Taxes and Tax Collection of the data on the construction expenses of real estate units incurred by physical persons concerning which in the expired calendar year the builder transfers the documents necessary for state registration of the rights to objects of shared-equity construction or accepted in operation and which payment of cost is performed by physical persons after acceptance in operation, in form according to appendix 3 annually no later than February fifth of the calendar year following expired.

2. Bring in the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of November 15, 2021 No. 35 "About forms and the list of data" the following changes:

2.1. 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;

in Item 1:

after the paragraph of the ninth to add Item with the paragraph of the following content:

"about the money listed by physical persons abroad, represented by banks according to appendix 8-1;";

the tenth to state the paragraph in the following edition:

"about the income of the physical persons recognized by the taxation objects the income tax from the physical persons assessed on the different income tax rates from physical persons, including data on privileges and the income tax amounts from the physical persons represented by the organizations 1, by the representative offices of the foreign organizations opened according to the procedure, established by the legislation, the Belarusian individual entrepreneurs, branches 2, and also the branches of the foreign organizations recognized by tax agents according to appendix 9.

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1 The organizations are understood as the legal entities and other organizations listed in Item 2 of article 14 of the Tax Code of the Republic of Belarus.

2 Branches are understood as the branches, representations or other separate divisions of legal entities of the Republic of Belarus listed in Item 3 of article 14 of the Tax Code of the Republic of Belarus.";

2.2. in the interlinear note "1" to appendices 1, 2 and 7 to this resolution of the word "regional (Minsk city) notarial chambers, notaries, branches, including" shall be replaced with words "branches, and also";

2.3. in the column "Procedure for Filling" of subitem 3.4 of Item 3 of appendix 3 to this resolution of the word "on July 10, 2009 No. 917" shall be replaced with words "on December 20, 2025 No. 742";

2.4. in appendix 6 to this resolution:

in Item 2:

in the column "Procedure for Filling" of subitem 2.1.3 of the word "About Approval of Single" shall be replaced with words "About single";

in the column "Procedure for Filling" of subitem 2.1.4 of the word "purpose of the parcel of land according to decisions" shall be replaced with words "concerning the parcel of land according to its purpose specified in decisions";

from the column "Procedure for Filling" of subitem 2.3.3 and the column "Procedure for Filling" of subitem 2.5.3 of the word", specified in the certificate on state registration of the legal entity" to exclude;

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