IMS

1. On holding free consultations
On June 1, 2023, from 10:00 to 16:00, the Chamber of Tax Consultants organized an event for free clarification of tax legislation issues in online and offline formats.
Offline consultations (in person) for individuals and individual entrepreneurs will be held at the address: Minsk, Surazhskaya str., 10, floor 2, office 2 (pre-registration to coordinate the visit time by phone: +375 (17) 278 90 88 is mandatory).
Answers to taxation questions in online format can be obtained by the following phone numbers:
for individuals:
landline +375 (17) 278 90 88;
mobile +375293375987, +375293297888, +375296393837, +375291166690;
for individual entrepreneurs:
landline +375 (17) 278 90 88;
mobile +375293297888, +375293375987, +375445864945, +375296393837;
for organizations:
landline +375 (17) 278 90 88;
mobile +375296396667, +375291066655, +375291310109, +375293297888,
+375445864945, +375293106786, +375296393837, +375291166690

2. Don't forget to pay on time
June 1, 2023, is the deadline for paying income tax calculated based on the results of income declaration by individuals in 2022. We remind you that late payment of tax will result in the accrual of penalties for each day of delay, as well as administrative liability.
Payment can be made through a bank, post offices, via the ERIP system through Internet banking, mobile banking, as well as in the "Personal Account".

3. Cosmetic services: what an individual can do without state registration
Individuals engaged in self-employment in the field of "cosmetic services", paying a single tax or tax on professional income, can provide the following services:
1) hygienic services for the care of the skin of the face, neck, décolleté, and scalp, including:
1.1) consultations on skin care for the face, neck, décolleté, and scalp, selection of perfumery and cosmetic products, and recommendations for their use;
1.2) cosmetic hygienic massage (manual) of the face, neck, décolleté, and scalp;
1.3) hygienic cleansing (manual) of the skin;
1.4) cosmetic care for the skin of the face, neck, décolleté, and scalp using perfumery and cosmetic products (gels, lotions, masks, creams, etc.), which includes:
- cleansing;
- moisturizing;
- nourishing;
- lipid balance correction (for oily and dry skin);
- protection (including from UV rays, cold, environmental pollution, and occupational factors);
2) aesthetic correction of hair by depilation (waxing, sugaring).
Services must be provided without the use of physiotherapeutic equipment.

4. Cosmetic services: what an individual cannot do without state registration
Examples of activities that an individual cannot carry out without registration as a business entity include:
- cosmetic teeth whitening,
- cosmetic application of skyces (dental jewelry),
- tattoo, piercing, and body art services,
- taping (applying tapes (elastic patches) to parts of the body, face),
- laser, photo-, electro-epilation, ELOS epilation,
- laser skin rejuvenation,
- injection, corrective injection therapy, mesotherapy,
- solarium services,
- cosmetic massage of other parts of the human body (except for the face, neck, décolleté, and scalp), therapeutic massage with special massage techniques,
- services using physiotherapeutic equipment.