IMNS informs
1. On the deadline for payment of personal income tax calculated based on the results of declaration.
June 2, 2025 is the deadline for payment of personal income tax calculated based on the results of declaration of income received by individuals in 2024. We remind you that late payment of tax entails the accrual of penalties for each day of delay, as well as administrative liability.
Payment may be made: in cash at bank branches or postal service offices; electronically via internet banking, mobile banking, or at information kiosks through the ERIPI system.
Inspectorate of the State Tax and Customs Service for Polotsk District
2. Attention to individual entrepreneurs!
Pursuant to the Law of the Republic of Belarus dated April 22, 2024 No. 365-Z, an individual entrepreneur (irrespective of the type of activity conducted) is provided with the opportunity to continue their business by establishing a commercial organization in a simplified procedure without suspending operations, with all rights and obligations transferring to the newly established commercial organization. The state fee for the state registration of such an organization shall not be charged.
An organization created through a seamless transition from an individual entrepreneur is entitled to apply either a simplified taxation system or a general taxation procedure.
Inspectorate of the State Tax and Customs Service for Polotsk District
3. On the submission by economic entities of applications for conducting administrative procedures to the tax authority in electronic form!
Starting January 1, 2026, tax authorities will accept applications for conducting administrative procedures submitted exclusively through the Unified Portal of Electronic Services (hereinafter - UPEUS).
Until this date, a phased discontinuation of the use of the functionalities of the ARM "Platelshchik" (Taxpayer Workstation) and the Taxpayer's Personal Account for creating and transmitting taxpayers' applications for conducting administrative procedures to the State Tax and Customs Service portal is planned.
During the transition period, taxpayers must take measures to register and assign roles in the Taxpayer's Personal Electronic Account on the Unified Portal of Electronic Services (https://account.gov.by), which enable the organization of the process for submitting electronic applications via the Unified Portal of Electronic Services.
In the Automated Workstation "Taxpayer" and the Taxpayer's Personal Account, the ability to submit applications for carrying out administrative procedures will remain available only for:
- individual entrepreneurs using a mobile digital signature;
- branches fulfilling the tax obligations of legal entities registered with tax authorities in accordance with paragraph 7 of Article 70 of the Tax Code of the Republic of Belarus.
Inspection of the Ministry of Taxes and Duties for the Polotsk District
4. Attention to users of cash register equipment!
The replacement of cash register equipment is at the final stage. To ensure the proper organization of operations at retail (service) facilities, as well as to prevent potential errors when working with new cash register equipment, the Inspection of the Ministry of Taxes and Duties for the Polotsk District recommends familiarizing themselves with the answers to questions submitted by users of cash register equipment.
Answers to frequently asked questions regarding the use of cash register equipment are posted in the corresponding section on the official website of the Ministry of Taxes and Duties (https://nalog.gov.by/actual/otvety_na_voprosy_kassy/).
Inspection of the Ministry of Taxes and Duties for the Polotsk District