IMNS informs

1. For payers of property taxes.

   

2. Professional income tax: consulting services

An individual who independently provides various types of consulting services via the Internet may pay a professional income tax if these services are provided on a territory not controlled by the customer and if the current legislation does not contain restrictions for such activities (such as licensing, certification, etc.) or direct indications that only business entities can carry them out. Interaction with the service recipient must be carried out exclusively via the Internet. At the same time, it is, of course, necessary to avoid the substitution of labor relations.

Inspection of the Ministry of Taxes and Levies for the Polotsk District