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

14/04/2021
The Tax Code has changed – the tax returns forms have changed

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).

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