IMNS informs
1. Attention to organizations!
The MNS Inspectorate for the Polotsk District reminds organizations that those wishing to switch to the USN must from October 1 to December 31, submit to the tax authority at the place of registration a notification of transition to the simplified taxation system in the prescribed form. Provided the following criteria are met: the number of employees does not exceed 50 persons, and the cumulative gross revenue for nine months does not exceed 2,625,000 Belarusian rubles.
The MNS portal operates the "Book of Income and Expense Records of USN Taxpayers" service, which allows maintaining records in the income and expense book in online mode within the taxpayer's personal account on the MNS portal.
MNS Inspectorate for the Polotsk District
2. This is important for individual entrepreneurs!
Citizens registered as individual entrepreneurs are entitled to carry out activities from the list approved by the Council of Ministers of the Republic of Belarus No. 457 dated 28.06.2024.
The list does not include the following types of activities:
2.45 - wholesale and retail trade of automobiles, motorcycles and their repair (except for activities corresponding to the grouping code 452, 4532, 45402, 45403);
2.46 - wholesale trade, except for trade in automobiles and motorcycles;
3.82190- copying, document preparation and other specialized office activities;
4.90010 - activities in the field of performing arts;
5.90020 - activities facilitating the organization of cultural and entertainment events.
Carrying out the above-mentioned activities in the status of an individual entrepreneur after 01.01.2026 will be considered illegal!
MNS Inspectorate for the Polotsk District
3. Attention to individual entrepreneurs!
In accordance with the Tax Code of the Republic of Belarus, individual entrepreneurs are required to submit tax declarations (calculations) to the tax authorities in the form of an electronic document signed with an electronic digital signature.
An individual entrepreneur - owner of an ID-card has the opportunity to work in the taxpayer's personal account and send various electronic documents without additionally using an attribute certificate. ID-card is issued for a period of 10 years. Along with its issuance, a public key certificate is also issued for 10 years. Polotsk District Tax Inspectorate 4. Professional Income Tax!
Citizens who have reached the age of 16, upon having written consent from one of their legal representatives, have the right to carry out independent professional activities.
When carrying out professional activities through the “Professional Income Tax” application, it is necessary to confirm the presence of written consent from a legal representative (additional submission of such consent to the tax authority is not required).
The list of types of activities permitted to be carried out as independent professional activities is established by the Decree of the Council of Ministers of 28.06.2024 No. 457 (Appendix 2). Polotsk District Tax Inspectorate 5. Attention to individuals who are property owners!
Dear citizens, we remind you that the deadline for payment of the single property payment expired on November 17, 2025, which includes land, transport taxes and property tax.
For untimely payment of property taxes, the accrual of penalties, administrative liability, and forced recovery of unpaid amounts are provided for.
Citizens who have not yet paid their taxes are strongly advised to settle their accounts with the budget as soon as possible! Polotsk District Tax Inspectorate