The Ministry of Taxes and Duties informs

1. Methods of summoning individuals to the tax authority within the framework of an administrative process

To participate in the administrative process, an individual participant can be summoned to the tax authority (Article 11.6 of the Code of Administrative Offences):

- by a summons handed over to the said person against receipt, and in case of their temporary absence - to a an adult member of their family, the employer with whom this person is in an employment relationship, the administration of the educational institution where they study;

- by means of electronic or other communication, including the Internet (e.g., SMS notification, telephone message, message via messengers (Viber, Telegram), etc.).

The person who received the summons is obliged to notify the body conducting the administrative process about the existence of valid reasons preventing their appearance by the appointed deadline.

In case of failure to appear without valid reasons, the individual in respect of whom the administrative process is being conducted, their legal representative, the victim (individual), the witness may be subjected to compulsory appearance by a resolution of an official of the body conducting the administrative process. In addition, for evasion of appearance without valid reasons, administrative liability is provided in the form of a fine of up to thirty basic units (Article 25.6 of the Code of Administrative Offences).

Tax Inspectorate of the Ministry of Taxes and Levies of the Republic of Belarus for the Polotsk District

2. Property taxes of individuals: payment procedure

The tax authority shall send a single notice for the payment of property tax, land tax, and transport tax for all objects no later than 01.09.2023. Taxpayers registered in the Personal Account on the portal of the Ministry of Taxes and Levies will receive the notice only in electronic form, while taxpayers who are not users of the portal will receive it by mail.

If the notice has not been received for the existing objects (within a reasonable time) or if you have questions about the calculated taxes, you should contact the tax authority:

- at the location of the real estate object and land plot – for property tax and land tax,

- by place of residence (registration) – for transport tax.

We remind you that in 2023, we pay the full amount of the transport tax calculated for 2022, and for land tax and property tax – we pay the remaining amounts (50%) if the advance payment was made in 2022, or pay the full amount if the advance payment was not transferred.

The deadline for paying property taxes is 15.11.2023, but you can also pay in advance.

Taxes can be paid early or in installments. The main thing is that the entire amount must be received by the budget no later than November 15. For those who have a personal account on the tax authorities' portal, notifications are sent there. Notifications are sent by mail to those who do not use the portal. The deadline for sending notifications is September 1, 2023.

Payment can be made through ERIP, or at bank branches, or at the post office.

The amounts of rent for land plots are not included in the notification; to pay them, you need to refer to the lease agreement! The deadline for payment of this amount for 2022 is also no later than 15.11.2023 (in full).

Inspection of the Ministry of Taxes and Duties of the Polotsk District