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

of April 30, 2026 No. 15

About change of resolutions of the Ministry of Taxes and Tax Collection of the Republic of Belarus

Based on part 2 of article 3.29 of the Procedural and executive code of the Republic of Belarus about administrative offenses, the paragraph of third Item 5 of article 107 of the Tax Code of the Republic of Belarus and Item 2 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. Make changes to the following resolutions of the Ministry of Taxes and Tax Collection of the Republic of Belarus:

1.1. in the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of February 18, 2021 No. 4 "About granting of power":

to exclude from preamble of the word "and 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,";

Item 1 in paragraph one:

after figures "12.32" to add with figures ", 12.36";

words", parts 1 and 2 of Article 13.23" to exclude;

1.2. in the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of April 30, 2025 No. 20 "About calculation and tax payment from physical persons":

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 paragraph seven of Item 1 and part one of item 4 of the word "vehicle tax, the land tax and the real estate tax single property payment" shall be replaced with words "single property payment";

to be reworded as follows appendix 1 to this resolution it (is applied);

in appendices 5, 7 and 8 to this resolution:

words

"receiver of payment _________________________________________________________"

shall be replaced with words

"beneficiary _______________________________________________________________";

after words

"receiver of payment _________________________________________________________"

add with words

"actual beneficiary ____________________________________________________";

words

"account of the receiver ____________________________________________________________"

shall be replaced with words

"account of the beneficiary __________________________________________________________";

to be reworded as follows appendix 6 to this resolution it (is applied);

in appendix 9 to this resolution:

state item 4 in the following edition:

"4. The activities implementation period (within month for which this notification is submitted):

activities will be performed performed) during the period

with _________ on __________;

(date)                (date)

activities will not be performed not performed) **.";

in Item 6 of the word" (including handicapped children is more senior than eighteen years having I and II groups of disability)" shall be replaced with words ", and also disabled people since the childhood of I and II groups";

in the Instruction about procedure for filling of the tax declaration (calculation) for the income tax from physical persons and the certificate of the income estimated and the withheld income tax amounts from physical persons, approved by this resolution:

state Item 5 in the following edition:

"5. The Section II of the declaration is filled in taking into account the following features:

5.1. in Item 1 the income (under civil agreements, in particular, to purchase and sale agreements, exchanges, rents) received in the territory of the Republic of Belarus from physical persons during tax period are reflected including:

from paid alienation in tax period of the capital structure which is not completed by construction (buildings, constructions) located on the parcel of land provided for construction and servicing of the apartment house, gardening, country construction, the apartment house with economic constructions (in case of their availability), apartments, dachas, garden lodge with economic constructions (in case of their availability), garage, the parking place, the parcel of land belonging on the property right (share in the property right to the specified property) if such alienation is the second and more within five years preceding year in which the declaration is submitted;

from paid alienation in tax period of the real estate which is not specified in the paragraph the second to this part;

from paid alienation in tax period of the motorized vehicle:

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