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

of June 17, 2026 No. 23

About change of the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of January 9, 2026 No. 1

Based on the paragraph of third Item 5 of article 107 of the Tax Code of the Republic of Belarus the Ministry of Taxes and Tax Collection of the Republic of Belarus DECIDES:

1. Bring in the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of January 9, 2026 No. 1 "About methods and methods of conducting checks by tax authorities and establishment of document forms" the following changes:

to be reworded as follows appendices 2 and 3 to this resolution (are applied);

in appendix 5 to this resolution of the word "The regulations on state registration of subjects of managing approved by the Decree of the President of the Republic of Belarus of January 16, 2009 No. 1" shall be replaced with words "The law of the Republic of Belarus of June 1, 2026 No. 150-Z "About state registration and liquidation (the activities termination) of subjects of managing";

from appendix 7 to this resolution of the word "certificate on state registration" to exclude;

in appendix 10 to this resolution of the word "on January 3, 2019 No. 2" shall be replaced with words "on January 20, 2026 No. 3";

to be reworded as follows appendix 11 to this resolution it (is applied).

2. This resolution becomes effective in the following

paragraphs the third and fourth Item 1 – since July 1, 2027;

other provisions of this resolution – after its official publication.

Appendix 2

to the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of January 9, 2026 No. 1

Form

UNP1 _____________

Act (reference) of check

1. Inspection of the Ministry of Taxes and Tax Collection on __________________________

                                                                              (name of area,

_____________________________________________________________________________

the area, the city, the area in the city)

it is performed _______________________________________ checked subjekta2

                           (check type)

(state body) ______________________________________________________

                                                     (the name of the checked subject

_____________________________________________________________________________

(state body), surname, own name, middle name

_____________________________________________________________________________

(if that is available) individual

_____________________________________________________________________________

entrepreneur, UNP1, location (residence)

Basis for conducting check: ________________________________________

                                                                      (name of normative

_____________________________________________________________________________

legal act, other)

Date and number of the instruction on conducting check: ___________________________

Structure of checking: _____________________________________________________

                                (state civil positions,

_____________________________________________________________________________

surnames, initials checking, including the head of check)

The previous checks for the checked period on one and volume(s) to the question(s) __________________________________________________________________

(were carried out or were not carried out)

_____________________________________________________________________________

(date of check, name

_____________________________________________________________________________

the controlling (supervising) body)

Are subjected to this check:

_____________________________________________________________________________

(financial and economic activities, name (type) of checked

_____________________________________________________________________________

documents, name of method(s) of check)

During check _______________________________________ technical means

(were used or were not used)

_____________________________________________________________________________

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