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

of January 31, 2017 No. 2

About interaction by electronic method with the taxpayer, charges (duties)

Based on part one of Item 1 of Article 28, of the paragraph of third Item 5 of article 107 of the Tax Code of the Republic of Belarus, 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, the Ministry of Taxes and Tax Collection of the Republic of Belarus DECIDES:

1. The Item is excluded according to the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of 28.05.2021 No. 24

 2. Determine that:

2.1. the personal account of the payer is posted on the global computer Internet on the official site of the Ministry of Taxes and Tax Collection (nalog.gov.by).

Maintaining personal account of the payer is based on the principles of completeness and reliability of information transmitted through it, efficiency of its representation;

2.2. in case of the appeal of physical person to tax authority for access to personal account of the payer by means of the account and the password the account and the password are handed to it or his representative under list in the accounting card of access to personal account of the payer and (or) the certificate of consent to receipt of the notice on payment of the income tax from physical persons, the notice on payment by physical persons of vehicle tax, land tax and real estate tax by single property payment through personal account of the payer or other electronic method (further – card) in form according to appendix.

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