Belarus | The Tax Code has changed – the tax returns forms have changed

14/04/2021

By the Decree of the Ministry for Taxes and Duties of Belarus dated 15.01.2021 No. 2 “On the amendment of the Resolution of the Ministry for Taxes and Duties of the Republic of Belarus dated 03.01.2019 No. 2”, from 10.02.2021 the forms of tax returns and other documents approved by this Ministry were changed, and also the procedure for filling them out:

The following forms have been introduced:
A) a separate form of tax return (calculation) for corporate income tax for foreign companies;
B) a new form of tax return (calculation) for corporate income tax for Belarusian companies;
C) a separate form of tax return (calculation) for transport tax from companies;
D) a separate form for the information on the amount and composition of the benefits used;
E) the notification form on the decision to pay VAT.

The following procedures have been adjusted:
A) the procedure for filling out tax returns (calculations), purchase ledgers;
B) the procedure for confirming a foreign company’s permanent location (for example, a tax agent or a foreign company that have submitted an original paper copy of the confirmation of permanent location and its translation into Russian or Belarusian have the right to submit for certification one its copy and translation and indicate a list of names and UNPs (the taxpayers’ identification numbers) of tax agents for whom it may concern).

For 2020, the old forms of returns (calculations) for taxes and duties are submitted, and the returns (calculations) for taxes and duties, the information on the benefits used for the reporting period of 2021, notifications on the decision to pay VAT (if the decision is taken after 10.02.2021) are submitted according to the new forms.

In this regard, we recommend you to consider the major changes to the Tax Code of Belarus, the updated forms of tax returns and other documents.

How SCHNEIDER GROUP can help

The experts of Minsk Office SCHNEIDER GROUP are ready to provide you with professional support on the issues related to statutory and tax accounting: advise on taxation issues, outsource you statutory and tax accounting, prepare various reports, tax returns and other documents, considering the upcoming changes.

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