IFNS informs

1. To property tax payers.

2. Tax on professional income: consulting services

A natural person independently providing various types of consulting services via the Internet may pay the tax on professional income if these services are provided in a territory not under the customer's control and the current legislation does not contain restrictions regarding such activities (such as licensing, certification, etc.) or direct provisions stating that only business entities may carry it out. Interaction with the service recipient must be carried out exclusively via the Internet. At the same time, it is essential to avoid substituting labor relations.

State Tax Inspectorate for the Polotsk District