IMNS informs

1. Transport tax for individuals

Since 01.01.2022, a transport tax rate of 41 rubles per year has been established for vehicles for which information on their type is unavailable, as well as for other vehicles. This includes, for example, mopeds and quad bikes.

Recall that, in accordance with the Road Traffic Rules, a vehicle is a device designed for movement on a road and for the transportation of passengers, cargo, or equipment mounted on it.

If you are the owner of such vehicles, you must pay the transport tax this year no later than 15.11.2023 based on a 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 a notification does not exempt you from paying the tax.

2. How to find tax payment details

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 titled "Tax Payment Details". Upon entering the section, two links appear:

I) list of budget accounts

Select the tax inspectorate (for Miory taxpayers – inspectorate code 312), then select the budget type: republican or local, and then proceed to search.

Payment details for the republican budget vary by payment currency, while those for the local budget vary by budget sub-level: basic, primary, or regional. The classification of local budgets may be determined, for example, by the taxpayer's subordination, the taxpayer's location, or the location of the objects used by them.

If you are certainly unaware of the budget type into which the payment is credited, select "all budgets" and, using the "Search" function, the service will display results in the form of tables, each of which has a hint "to view the list of payments made 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, the payment code to be indicated when filling out payment documents is determined based on the tax name.

3. Users of the "Professional Income Tax" application

Amendments have been made to the Council of Ministers Resolution No. 433 of 01.07.2022, which regulates the procedure for using the "Professional Income Tax" application:

Now, a receipt generated via the application serves as a document confirming the taxpayer's receipt of payment upon the sale of goods, performance of works, or provision of services (including upon receipt of advance payment, prepayment, or earnest money).

For reference: A fine for failing to generate a receipt in the application is imposed in an amount of up to thirty base values (Article 13.14 of the Code of Administrative Offenses).

Furthermore, the obligation to provide the buyer with a receipt in electronic or paper form is subject to the following exception: if the buyer refuses to receive it, the obligation to issue a receipt does not apply.

When carrying out activities related to providing premises for short-term stay (transaction type – "Lease"), information on the address and type of residential premises is a mandatory detail in the receipt.

The names of goods (works, services) sold shall be indicated in full without abbreviations. In addition to mandatory details, the receipt may contain other information.

The changes (including liability measures) take effect from 08.06.2023.

4. Marking of "children's" water

In the territory of the Russian Federation, as of 01.09.2023, marking with identification codes is introduced for packaged water classified as food products for infants. Marking of water put into circulation before 01.09.2023 is not required. This means that the circulation of remaining stock is permitted until the product's expiration date.

In accordance with the decision of the EEC Council, economic entities of EAEU member states where labeling of packaged drinking water for children has not yet been introduced may obtain labeling codes from their national labeling system operators (in the Republic of Belarus, such an operator is the Republican Unitary Enterprise "Izdatelstvo 'Belblankavyad'"). To apply labeling codes to shipped products, they must be obtained from the operator.

Belarusian exporters of drinking water for children to the Russian Federation should coordinate in advance with recipients the necessity of labeling products supplied before 01.09.2023.

5. Collection of outstanding budget payments from the funds of the taxpayer-organization's debtors

Collection from the monetary funds and electronic money of the taxpayer-organization's debtors is carried out on the basis of a decision (directive) of the head (or deputy head) of the tax authority at the place where the taxpayer is registered. The decision is made based on the fulfillment of all of the following conditions:

- the taxpayer has outstanding debts on taxes, fees (duties), and penalties;

- the deadlines for the debtor's obligations to the taxpayer have expired;

- the statute of limitations regarding the amounts of the debtor's outstanding debt has not expired.

Please note the obligation of the taxpayer to submit to the tax authority, no later than 5 working days from the date the budget payment debt arises, a list of debtors in the prescribed form and copies of documents confirming the existence of the debtor's outstanding debt. Failure to fulfill this obligation entails a fine of up to 20 base values and serves as grounds for conducting measures to identify the taxpayer's assets and debtors.