IMS informs
1. Physical Persons' Transport Tax
Since 01.01.2022, for vehicles for which there is no information about their type, and for other vehicles, the transport tax rate has been set at 41 rubles per year. These include, for example, mopeds and quad bikes.
Please note that in accordance with the Traffic Regulations, a vehicle is a device intended for movement on the road and for the transportation of passengers, goods, or equipment installed on it.
If you are the owner of such transport, then by the deadline of no later than 15.11.2023, you must pay the transport tax based on the notification that will be sent by the tax authority no later than 01.09.2023. If you have not received the notification within a reasonable time, please contact the tax authority, as failure to receive the notification does not exempt you from paying the tax.
2. How to find the details for paying taxes
On the website of the Ministry of Taxes and Duties of the Republic of Belarus (https://nalog.gov.by/), on the main page, there is a section "Details for paying taxes". Enter the section, and two links will open:
I) List of budget accounts
Select the inspection (for Miory taxpayers – inspection code 312), then select the budget type: republican or local, and then click "Search".
The payment details for the republican budget differ in the currency of payment, while for the local budget, they depend on the budget sub-level: basic, primary, regional. The gradation of local budgets may be determined, for example, by the taxpayer's subordination, the taxpayer's location, or the objects used by them.
If you are not sure about the budget type to which the payment is credited, select "all budgets" and by clicking "Search", the service will provide results in the form of tables, above each of which there is a hint "to view the list of payments payable to the republican (local) budget, click on the link"). Following the link will help you determine the budget type (level).
II) List of payments to the budget
In this section, by the name of the tax, we determine the payment code, which is indicated when filling out payment documents.
3. Users of the "Professional Income Tax" application
Separate adjustments have been made to the Council of Ministers Resolution of 01.07.2022 No. 433, which regulates the procedure for using the "Professional Income Tax" application:
Now, a receipt generated through the application is a document confirming the payer's acceptance of payment for the sale of goods, performance of work, provision of services (including upon receipt of prepayment, advance payment, or deposit).
For reference: The fine for not generating a receipt in the application is set at up to thirty basic units (Article 13.14 of the Code of Administrative Offenses).
Also, the obligation to transfer a receipt to the buyer in electronic or paper form is provided with an exception: if the buyer refused to receive it, the obligation to transfer the receipt is absent.
When carrying out activities for providing premises for short-term accommodation (type of transaction - "Rent"), mandatory details in the receipt include information about the address and type of residential premises.
The names of the goods (works, services) sold are indicated without abbreviations. In addition to mandatory details, a receipt may contain other details.
Changes (including liability measures) are effective from 08.06.2023.
4. Labeling of "children's" water
On the territory of Russia, from 01.09.2023, labeling with identification means of packaged water classified as food products for children's nutrition will be introduced. Labeling of water put into circulation before 01.09.2023 is not provided. That is, the circulation of residual stock is allowed until the expiration dates of the product.
The decision of the EEC Council provides for the possibility for business entities of the EAEU member states, in which the marking of packaged children's water has not been introduced, to obtain marking codes from their national marking system operators (in the Republic of Belarus, such an operator is