IMNS informs
1. Attention Tax Agents!
Information on income paid to individuals in 2023 must be submitted to the tax authority no later than April 1! And to ensure that April Fools' jokes bring you only positive emotions, don't wait until the last minute – submit the Information today to avoid potential problems associated with increased load on the Portal.
The Information is submitted: electronically via the Ministry of Taxes and Levies portal, or if electronic digital signature means are unavailable, on an electronic storage medium (flash drive) to the tax authority at the place of registration.
Read more details on submitting the Information on the Ministry of Taxes and Levies website in the "Current" section / "Submission by Tax Agent of Information on Income of Individuals for 2023".
MNS Inspectorate for Polotsk District
2. The campaign for declaring income received by citizens in 2023 is coming to an end.
Income subject to declaration includes income from blogging, from employment with foreign organizations, from the sale of real estate and vehicles, and others. The income tax return must be filed no later than April 1, 2024.
The income tax return can be submitted either electronically through the Taxpayer's Personal Account, or by mail, sending a completed paper form, or in person by visiting any tax authority. Acceptance of tax returns at the department for work with taxpayers in Miory District of the MNS Inspectorate for Polotsk District is carried out (Miory, K. Marks St., 8):
- on Saturday, March 30, 2024, from 9:00 to 13:00,
- on Mondays from 8:00 to 19:00 without a lunch break,
- on Thursdays from 8:00 to 20:00 without a lunch break,
- on other working days – from 8:00 to 17:00 (lunch break from 13:00 to 14:00).
Details can be found on the MNS website (https://nalog.gov.by/) in the "Current/ Submission by Individuals of Income Tax Return for 2023" section.
MNS Inspectorate for Polotsk District
3. On taxation of payments to targeted students by agricultural organizations
Monthly payments from the funds of organizations – customers of personnel for students in agricultural specialties in educational institutions under contracts for targeted training of a specialist (worker, employee), made in accordance with Decree of the President of the Republic of Belarus No. 70 of 25.02.2020 "On the development of the agro-industrial complex of the Vitebsk region", are not subject to personal income tax. Information on such income (payments) is not submitted by the tax agent to the tax authority.
Inspection of the Ministry of Taxes and Duties of the Polotsk District
4. The Council of Ministers has determined the List of high-comfort vehicles
The list of such cars includes specific models from Audi, Aston Martin, Aurus, Bentley, BMW, Bugatti, Cadillac, Ferrari, Lamborghini, Land Rover, Lexus, Maserati, McLaren, Mercedes-Benz, Porsche, Rolls-Royce, Toyota.
Owners of such vehicles registered with the traffic police, if no more than 3 years have passed since the year of their manufacture, must pay the transport tax, including advance payments, based on a rate increased by 10 times.
Inspection of the Ministry of Taxes and Duties of the Polotsk District
5. On the payment of the fee for carrying out handicraft activities
The payers of the fee are individuals engaged in handicraft activities, in respect of whom decisions of local executive and administrative bodies have been made on the application of the taxation procedure with the payment of the fee (hereinafter – decisions).
The fee is paid monthly in the amount of 6.5 rubles, no later than the 1st day of each calendar month.
Payment of the fee begins from the month following the month in which the corresponding decision was made, and ceases from the month following the month in which the specified period of its validity expires.
A decision to terminate handicraft activities can be made by the individual themselves, as well as, if there are grounds for it, by local authorities.
Craft activities can only be continued without (termination of) a decision by local authorities on the possibility of paying the fee by applying the professional income tax.
MNS Inspection for Polotsk District
6. No later than 01.04.2024, organizations must submit to the tax authority:
- annual individual reporting in the established formats in the form of an electronic document,
- information on the movement of funds on accounts opened by Belarusian organizations in a bank and other credit (financial) organizations outside the Republic of Belarus, with the exception of correspondent accounts in the established form (the form is established in Appendix No. 34-8 to the Resolution of the MNS of the Republic of Belarus dated 26.04.2013 No. 14).
MNS Inspection for Polotsk District