At the same time, individuals must comply with the retail trade conditions for such products.

Firstly, it must be carried out independently, without involving other individuals.

Secondly, trade must be conducted at trading places, i.e., at markets or other locations established by local executive and administrative bodies.

Inspection of the Ministry of Taxes and Levies for the Polotsk District

3. Sale of crop production by individuals!

The Inspection of the Ministry of Taxes and Levies for the Polotsk District reminds individuals selling surplus grown produce that, in accordance with the legislation, income of individuals from the sale of crop production from their own plot is not taxed.

Crop production includes vegetables and fruits, including processed ones, and other crop production (with the exception of ornamental plants and floriculture products, their seeds and seedlings).

Activity can be carried out upon presentation of a certificate from the local executive and administrative body confirming that the products were produced in a personal subsidiary farm.

It should also be remembered that the sale of vegetables and fruits purchased for sale by an individual is carried out upon obtaining the status of an individual entrepreneur.

Inspection of the Ministry of Taxes and Levies for the Polotsk District

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1. Attention individuals!

Individuals have the right to rent out residential premises on a daily basis to other individuals in two ways:

- with the payment of tax on professional income (NPD).

To do this, simply download the "Professional Income Tax" application to your smartphone, register, and generate receipts upon receiving funds as payment for residential premises. The tax is calculated automatically and is 10% of the revenue (4% for pensioners). It must be paid by the 22nd of the following month.

- with the payment of a single tax.

When paying the single tax, it is necessary to notify the tax authority in writing or through the personal account in advance and pay the fixed rate of the single tax before starting the activity.

Single tax rates for daily rental of residential premises:

- in Polotsk - 357 Belarusian rubles per month;

- in Braslav - 318 Belarusian rubles per month;

- in Miory - 318 Belarusian rubles per month.

Individuals have the right to rent out residential premises on a short-term basis by paying the NPD or a single tax, subject to the following conditions:

- the activity must be carried out independently;

- the rented residential premises must be owned by the individual;

- housing can only be rented out to individuals.

Tax Inspectorate of the Ministry of Taxes and Duties of the Republic of Belarus for the Polotsk District

2. Attention to NPD payers!

The Tax Inspectorate of the Ministry of Taxes and Duties of the Republic of Belarus for the Polotsk District reminds that from July 1, 2026, the minimum payment for NPD will be 45 rubles per month (18 rubles for pensioners)!

In this regard, if you are not carrying out activities, we recommend considering the need to terminate registration!

To do this, you need to:

1. Go to the "ProfDohod" application

2. Settings

3. Account

4. Deregistration

If you stop applying the NPD, an individual has the right to reapply the NPD no earlier than the 1st day of the second month following the month in which the NPD was discontinued.

MNS Inspection for Polotsk District

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1. Attention to individuals participating in gambling!

The MNS Inspection for Polotsk District warns that participation in illegal online gambling can lead to negative consequences!

Participation in online gambling organized and conducted by online casinos on the internet that do not have a permit for activities in the Republic of Belarus may entail negative consequences for players:

- financial losses;

- involvement in the financing of terrorism, extremism, and other prohibited activities.

The activities of such online casinos are not regulated by law, which excludes the possibility of protecting the rights and legitimate interests of players.

Currently, nine organizations have licenses for such activities (OOO "Al'Makh" (winline.by), OOO "BetSiti" (betcity.by), OOO "BIZON BET" (fonbet.by), OOO "Bukmekerskaya kontora Marafon" (marathonbet.by, mobile.marathonbet.by), OOO "Zolotoy Faraon" (brazino777.by), OOO "Stavka-Bet" (1xbet.by, m.1xbet.by), OOO "STATUSKVO" (pm.by, betera.by), OOO "Finansovo-investitsionnaya kompaniya "INKHO" (maxline.by), OOO "Chislo Udachi" (grandcasino.by, gg.by, grandsport.by)).

Before playing, we strongly recommend checking the legality of the online casino to avoid negative consequences!

MNS Inspection for Polotsk District

2. Changes to the NPD from 01.07.2026!

1. The minimum tax amount for taxpayers is 45 rubles per month, for pension recipients – 18 rubles (taking into account the social security contributions exemption to the Social Protection Fund).

These amounts must be paid even in months when there was no income and no receipts were generated through the "Tax on Professional Income" application.

2. Exclusion from the register for three consecutive non-payments!

The tax authority has the right to terminate the application of the NPD if the taxpayer fails to pay the calculated tax within the established period three times in a row. In such a situation, it will be possible to return to the NPD no earlier than 6 months later.

3. Automatic exclusion for 24 months of inactivity.

If the taxpayer does not transmit settlement data through the application for 24 consecutive months, the application of the NPD is terminated.

The Tax Inspectorate for the Polotsk District

3. For what gifts is income tax payable?

When we hear the words "income tax," we are sure that this tax is deducted from our salary. But this is not entirely true. In some cases, the citizen must pay the income tax themselves. Income tax is levied on our income, including that received as a gift.

It should be noted that gifts from close relatives or in-laws are not subject to income tax, regardless of their amount.

Persons in relationships:

- close kinship include parents (adoptive parents), children (including adopted children), siblings, grandfather, grandmother, grandchildren, great-grandfather, great-grandmother, great-grandchildren, spouses;

- affinity include close relatives of the other spouse, including a deceased one.

         When receiving monetary funds as a gift from them, including from abroad, or income in kind (e.g., apartments, cars), no tax arises. Even if these are very expensive gifts. Income received from the specified persons as a result of a gift is not subject to income tax, regardless of the method of receipt (cash, bank or postal money transfer, or other method), or the country from which it was received.

         However, if income from a relative or in-law is related to entrepreneurial activity, for example, a purchase and sale transaction is recorded, then tax will be charged.

If income as a result of a gift is received from other individuals, for example, friends or acquaintances, then everything depends on their amount. If gifts from all sources within a calendar year exceed the limit established by law, there is an obligation to pay income tax on the excess amount.

Payment of personal income tax is made no later than June 1 of the year following the reporting calendar year (for 2025, no later than June 1, 2026).

For example, friends or acquaintances could give up to 11,516 Belarusian rubles during 2025 – no tax is charged on this amount. If they gave more, for example, 15,000 Belarusian rubles, then from the excess amount (3,484 Belarusian rubles), income tax of 13% must be paid no later than June 1, 2026. That is, not the entire amount is taxed, but only the excess amount.

MNS Inspectorate for Polotsk District

 

4. Mobile application "MNS Mobile"!

 

1. Checking receipts issued by payers of tax on professional income!

A payer of tax on professional income is obliged to generate a receipt using the "ProfDohod" mobile application when making settlements with buyers.

A receipt can be sent to the buyer via SMS, email, messengers, or other communication channels. Additionally, there is an option for the buyer to scan a QR code containing the receipt information.

To verify the existence of a receipt in the accounting system of tax authorities, you can use the service "Verification of receipts issued by payers of tax on professional income," located on the official website of the Ministry of Taxes and Duties. To perform a search, you need to enter the full name of the payer of tax on professional income, their registration number, as contained in the received receipt, and also pass the "I am not a robot" verification.       

Inspection of the Ministry of Taxes and Duties for the Polotsk District

2. Attention individuals!

From 01.01.2026, for individuals, the income tax exemption concerning gifts from individuals who are not close relatives has been adjusted. Such income from sources in Belarus is exempted up to 6000 Belarusian rubles within a calendar year.

At the same time, a new exemption has been introduced: income from individuals in the form of monetary funds received by transfer from abroad is exempt from taxation in an amount not exceeding 6000 Belarusian rubles for 2026.

Inspection of the Ministry of Taxes and Duties for the Polotsk District

3. Rating Assessment Portal!

The Rating Assessment Portal (http://качество-услуг.бел/) is a service for expressing an opinion on the quality of services provided to the population by state organizations of the Republic of Belarus.

Organization ratings are available for viewing by citizens without prior registration and authorization on the Rating Assessment Portal.

The ability to rate state bodies and organizations on the Rating Assessment Portal becomes available to citizens after their registration and authorization on this portal using a login and password.

Tax Inspection of the Ministry of Taxes and Levies for Polotsk District

 

1. Attention to individuals – dog owners!

         Chapter 29 of the Tax Code of the Republic of Belarus establishes a tax for owning dogs, which owners must pay quarterly from the moment the dog reaches the age of three months.

The rate of the tax for owning dogs is established per quarter in the amount of:

- 67 Belarusian rubles for dog breeds included in the list of potentially dangerous breeds;

- 14 Belarusian rubles for other dog breeds.

Payment of the tax for owning dogs is made by individuals by remitting the tax amounts to organizations that operate housing stock and (or) provide housing and communal services, simultaneously with the payment for housing and communal services.

Tax Inspection of the Ministry of Taxes and Levies for Polotsk District

2. Sold a car – don't forget about the tax. When do you need to pay tax on the sale of a car, and when not?

Car enthusiasts change their vehicles quite often. But many citizens who have sold their cars do not even suspect that they are obliged to submit a tax return to the tax authority and pay income tax. And many car owners only remember about the tax on the sale of a car when they receive a notification about it from the tax inspectorate.

No later than March 31, some citizens who received income from the sale of vehicles need to report their income for the past year and, based on the notification from the tax authority, pay income tax no later than June 1.

Thus, income tax must be paid if, during 2025, an individual sold:

1) two or more motor vehicles, each of which has:

- a technically permissible total mass of not more than 3500 kilograms;

- the number of seats, in addition to the driver's seat, not more than 8;

2) one motor vehicle with a total mass exceeding 3500 kilograms;

3) one motor vehicle with 9 or more passenger seats;

4) one motor vehicle related to their entrepreneurial activity.

It should be noted that the obligation to pay tax arises not only in the case of selling vehicles, but also when receiving income from their alienation for consideration in another way, for example, under a barter agreement or annuity agreement.

Income tax is not payable:

1) when an individual sells one motor vehicle during 2025, if simultaneously:

- its technically permissible total mass does not exceed 3500 kilograms;

- the number of passenger seats does not exceed 8;

- the transaction is not related to entrepreneurial activity;

2) upon sale of a vehicle received by inheritance;

3) if the buyer is a close relative (parents, children, siblings, grandparents, grandchildren, great-grandparents, great-grandchildren, spouses), a close relative of the spouse, a guardian, a trustee, and a ward. An exception is when the vehicle is transferred under an employment contract or other contract related to entrepreneurial activity concluded between the specified persons;

4) if a citizen sold a vehicle for less than they purchased it, no tax needs to be paid, as expenses exceeded income. However, a declaration must be filed.

Failure to file a declaration and failure to pay tax will result in administrative liability for violators. Therefore, to avoid trouble, it is important to remember the tax on a sold vehicle.

Polotsk District Tax Inspectorate

1. Declaration of income by individuals!

Citizens who received taxable income in 2025 must submit income tax returns (calculations) for individuals to the tax authority no later than March 31, 2026.

When declaring income and if eligible, tax deductions can be applied. For this purpose, documents confirming the right to these deductions are submitted along with the declaration.

The declaration can be submitted in written or electronic form. The form of the declaration is established by Appendix 1 to the resolution of the Ministry of Taxes and Levies dated April 30, 2025, No. 20 "On the calculation and payment of taxes from individuals".

Detailed information on income declaration by individuals can be found on the official website of the Ministry of Taxes and Levies in the section "Current/Submission of income tax return by individuals for 2025".

MNS Inspection for Polotsk District

 

2. On operations with digital signs (tokens)!

Operations with tokens on foreign platforms, in other services, the settlements of which are carried out by transferring funds to organizations or individuals who are not residents of the High-Tech Park, receiving funds from them, as well as directly between individuals, are illegal and prohibited.

For individuals carrying out entrepreneurial activities, which in accordance with legislative acts is illegal and (or) prohibited, administrative responsibility is provided in accordance with Part 3 of Article 13.3 of the Code of the Republic of Belarus on Administrative Offenses.

To avoid administrative liability, operations for the acquisition and alienation of tokens for money must be carried out only with residents of the HTP.

 MNS Inspection for Polotsk District

 

3. Income tax on souvenir and memorabilia, prizes, gifts!

In 2026, the Tax Code introduced a provision regulating the payment of income tax on souvenir products awarded at events.

Thus, income in the form of souvenir and memorabilia, the cost of which does not exceed 259 rubles from each source during the calendar year, is not recognized as a taxable event for income tax.

If the cost of souvenir products received from one organization exceeds 259 rubles, then only the excess amount is subject to income tax.

MNS Inspection for Polotsk District

 

1. Standard tax deductions in 2026!

In accordance with clause 1 of Article 209 of the Tax Code of the Republic of Belarus, the following amounts of standard tax deductions for 2026 are established:

• 216 rubles per month for income not exceeding 1308 rubles per month; - 63 rubles per month per child under 18 years of age and (or) each dependent;
• 120 rubles per month for parents with 2 or more children and (or) disabled children under 18 years of age, for single parents;
• 306 rubles per month for certain categories of citizens (disabled persons of groups 1-2, disabled persons since childhood, etc.);
• 860 rubles per month for young specialists (employees).

MNS Inspectorate for Polotsk District

2. Attention to individuals renting out residential premises!

We remind citizens of the need to pay personal income tax in fixed amounts. The amount of tax for renting out property depends on the following factors: the number of rooms rented out, and the locality where the property is located.

The personal income tax rate for each rented room, garden house, or dacha in Polotsk is 33 rubles, in Miory, Braslav, Polotsk district - 20 rubles (these rates are subject to application from February 1, 2026).

MNS Inspectorate for Polotsk District

3. Changes to the tax on professional income!

The following changes have been made to the procedure for individuals to apply the tax on professional income:

• from 01.01.2026, the tax deduction of 2000 rubles is canceled. Remaining unused portions of the deduction are not used from the specified date;

• from 01.01.2026, Article 379 of the Tax Code has been supplemented with new types of income that are not recognized as objects of taxation for self-employed individuals. Such income includes: amounts reimbursed by tenants for the cost of communal and (or) other services, if the lease agreement assigns the obligation to reimburse such services to the tenant and it is not included in the rental fee; amounts reimbursed by buyers of goods for the cost of delivery (transportation) services for goods, not included in the cost of these goods;
• from 01.07.2026, non-payment of the calculated tax 3 times in a row within the established deadlines is grounds for termination of self-employment tax status by the tax authority (it will be possible to return to applying the tax on this basis no earlier than 6 months later);
• from 01.07.2026, a minimum tax amount has been established - 45 rubles.

Polotsk District Tax Inspectorate

 

1. Income of self-employed individuals received in kind!

In the course of carrying out professional activities, self-employed individuals may receive not only monetary funds as payment for performed work and services, but also income in kind, the cost of which must be reflected when generating a check.

A self-employed individual must generate a check in the application at the moment of receiving income for each settlement transaction, including for income in kind!

2. New Year - without debts!

Dear citizens, we remind you that November 17, 2025, was the deadline for paying the unified property tax, which includes land tax, transport tax, and real estate tax.

For citizens who have not yet paid their taxes, we inform you that the payment can be made in one of the following ways:

• through the "Taxpayer Personal Account" service;
• through the ERIP system;
• at bank branches and post offices.

3. Rating Evaluation Portal!

Rating Portal (1Ш|у//качество-услуг.бел/) is a service for expressing opinions on the quality of services provided to the population by state organizations of the Republic of Belarus. Organization Ratings are available for citizens to view without prior registration and authorization on the Rating Portal.

The ability to rate government bodies and organizations on the Rating Portal becomes available to citizens after their registration and authorization on this portal using a login and password.

Inspection of the Ministry of Taxes and Levies for the Polotsk District

 

1. Tax on Professional Income!

Citizens aged 16 and over, with the written consent of one of their legal representatives, are entitled to carry out independent professional activities.

When carrying out professional activities through the "Tax on Professional Income" application, it is necessary to confirm the written consent of the legal representative (no additional submission of such consent to the tax authority is required).

The list of types of activities permitted for carrying out as independent professional activities is established by the Resolution of the Council of Ministers of June 28, 2024 No. 457 (Appendix 2). Inspection of the Ministry of Taxes and Levies for the Polotsk District 2. Attention Property Owners!

Dear citizens, we remind you that November 17, 2025 was the deadline for paying the unified property tax payment, which includes land tax, transport tax, and property tax.

For late payment of property taxes, penalties, administrative liability, and forced collection of unpaid amounts are provided.

Citizens who have not paid their taxes to date are strongly advised to settle with the budget as soon as possible! Inspection of the Ministry of Taxes and Levies for the Polotsk District

 

1. Who is eligible for reduced transport tax rates?

The Tax Code provides for a reduction in transport tax rates for the following categories of taxpayers:

• by 50% for WWII veterans, combat veterans in other countries, pensioners (who have reached the general retirement age), persons with disabilities of the first and second groups, large families;
• by 25% for persons with disabilities of the third group.

If citizens acquire the right to apply for a transport tax benefit, the benefit is granted from the 1st day of the month in which the right to the benefit arose.

An important condition for granting the benefit is the possession of a driver's license of the appropriate category!

MNS Inspection for Polotsk District

1. Unified property tax

Infographic on unified property tax

 

1. Attention citizens selling surplus farm products!

Individuals are entitled to sell vegetables and fruits, dairy and fermented milk products (including processed ones), beekeeping products, other livestock products (except furs) obtained from domestic animals, both live and as raw or processed meat products, without paying taxes.

This activity can be carried out if there is a certificate from the local executive and administrative body confirming that the products were produced on a personal subsidiary farm. When selling beekeeping products, a veterinary sanitary passport for the apiary may be required.

MNS Inspection for Polotsk District

2. Mushroom and berry picking is in full swing! Don't miss the nuances

Income of individuals received from the sale of mushrooms, berries, medicinal plants, nuts, and other wild products to other individuals, as well as to organizations and individual entrepreneurs engaged in industrial harvesting (purchase) of the specified products, is exempt from income tax.

! At the same time, individuals must comply with the conditions for retail trade of such products.

Firstly, it must be carried out independently, without involving other individuals.

Secondly, trading must be conducted at trading places, i.e., at markets or other places established by local executive and administrative bodies.

Inspection of the Ministry of Taxes and Duties of the Polotsk District

 

         3. Don't forget to pay taxes!

Individuals are payers of three property taxes: land, real estate, and transport. Payment of property taxes is made by a single property payment no later than November 17, 2025!

At the same time, taxes can be paid in advance or in installments, which will ensure an even burden on the family budget.

Inspection of the Ministry of Taxes and Duties of the Polotsk District

 

1. Attention to payers of tax on professional income!

Tax authorities remind payers of tax on professional income that an electronic receipt must be generated by the payer in the "Tax on Professional Income" application at the moment of receiving funds for each transaction, and when receiving income by cashless means, no later than the seventh day of the month following the month in which the calculations were made by buyers (customers). 

2. Video clip.

 

Attention to payers of property taxes!

A notice for the payment of property taxes for 2024 will be delivered to payers by mail, except for those individuals who have given their consent to receive the notice through their personal account.

Such consent can be expressed by an individual or their representative upon receipt of a username and password, as well as by marking in the personal account of the taxpayer.

In case individuals are not registered as users of the "Taxpayer's Personal Account" service, they can access it in the form of a login and password in THREE ways:

• in any tax authority in person (you must have your passport or residence permit in the Republic of Belarus with you);
• through the portal of the Ministry of Taxes and Duties of the Republic of Belarus (nalog.gov.by) by means of identification using the interbank identification system (MSI);
• through the portal of the Ministry of Taxes and Duties of the Republic of Belarus (nalog.gov.by) by means of identification using mobile operator numbers.

Inspection of the Ministry of Taxes and Duties for the Polotsk District

 

Attention individuals!

From 01.07.2025, the need to read information contained in unified control marks, which are currently used to mark most goods, including everyday items (vegetable oil, coffee, tea, soft drinks, etc.), on cash registers will be abolished, as well as the need to maintain differentiated accounting for goods marked with unified control marks. The need to transfer information about the sale of such goods to the SKKO will also be abolished.

For goods subject to marking with identification means (dairy products, footwear, tires, and certain light industry goods – outerwear, table linen, bedding, and kitchen linen), the obligation to scan the identification means and transfer data to the SKKO remains. Since most models of new cash register equipment support the function of extracting the GTIN barcode from the identification means, when selling such goods, it will be sufficient to scan only the identification means, which will simplify the process of customer service, including at self-service checkouts.

Inspection of the Ministry of Taxes and Duties for the Polotsk District

 

Berry and mushroom picking!

Personal Account for Individuals!

 

1. On the purchase of marked goods by citizens!

From July 1, 2025, when using cash registers, including self-service checkouts, it is required to scan the identification mark or the unified control mark applied to each unit of a marked product, as well as the linear barcode (GTIN).

At the same time, some models of cash registers include functionality that allows extracting the GTIN from the identification mark. When using such models, it is not required to scan the GTIN.

The buyer does not need to know which products are subject to marking. Information about the need to scan the identification mark or the unified control mark is provided by the self-service checkout. If the buyer experiences inconvenience related to the need to scan the identification mark or the unified control mark, they should contact a consultant or get service from a cashier who will perform the relevant operations.

Inspection of the Ministry of Taxes and Duties of the Republic of Belarus for the Polotsk District

1. Facing gambling addiction? Keep in mind!

Individuals suffering from gambling addiction may, on their own initiative or by court decision, be restricted from visiting gambling establishments, virtual gambling establishments, and participating in gambling for a period of 6 months to 3 years by personally submitting a written application to the gambling organizer, or their close relatives or in-laws have the right to file an application with the court.

Individuals who have information about the admission of persons restricted from visiting gambling establishments by gambling organizers can contact the tax authorities with an application or transmit such a message during the "hotline – trust phone" of the Ministry of Taxes and Duties of the Republic of Belarus by calling 189, +375 17 229-79-79.

Inspection of the Ministry of Taxes and Duties of the Republic of Belarus for the Polotsk District

1. On the payment of personal income tax

June 02, 2025 is the deadline for paying income tax calculated based on the declaration of income received by individuals in 2024. Please note that late payment of tax will incur penalties for each day of delay, as well as administrative liability.

Payment can be made: in cash at bank branches or post offices; by cashless transfer via internet banking, mobile banking, or at info kiosks through the ERIP system.

1. Income tax on renting out housing

2. Tokens in 2025

1. On taxation of income from the sale of seedlings

Income from the sale of seedlings of agricultural products (excluding floriculture products) is exempt from income tax upon presentation of a certificate from the local executive and administrative body of the established form, confirming that the sold products are produced by the taxpayer and (or) persons closely related to them by kinship or affinity, a guardian, a custodian and a ward, on a land plot provided to the taxpayer and (or) the specified persons for the construction and (or) maintenance of a single-family residential building, registered by an organization for state registration of an apartment in a blocked residential building, for personal subsidiary farming, haymaking and grazing of agricultural animals, gardening, dacha construction, vegetable gardening, in the form of a service land plot.

For the certificate, you should contact the local executive and administrative body at the location of the land plot.

Income from the sale of flower seedlings is not subject to tax exemption. Taxpayers paying a single tax or professional income tax can sell them with the same certificate.

2. What you need to know about token transactions in 2025

Tokens

1. A cash receipt in a taxi as a guarantee of passenger rights protection

When paying for a trip in cash or by bank payment card, the driver is obliged to issue a payment document (hereinafter referred to as a receipt) to the passenger. Upon receiving it, the passenger understands that their money has not bypassed the carrier's cash desk and taxes will be paid from this amount.

A receipt not only confirms payment for purchased taxi services but also guarantees the protection of the rights of the injured party in the event of an insured event (the fact of causing harm to the passenger's life, health, and/or loss, shortage, or damage (spoilage) of their luggage during boarding, transportation, disembarking of the passenger, or loading, transportation, or unloading of luggage).

When boarding a taxi before paying in cash, the passenger should ensure that the taxi is equipped with a taxi software cash register or a cash register combined with a taximeter (hereinafter referred to as cash register equipment).

If the driver refuses to issue a receipt upon receiving cash payment from the passenger for the trip, the passenger can submit their complaint about the violation of the cash acceptance procedure through the "обращения.бел" system or by calling the tax authorities' telephone information system "Contact Center".

For reference. Access to the tax authorities' "Contact Center" is organized by a single phone number 189 for all telecommunication operators, or by the number 8 (017) 229 79 79.

The passenger also has the right to inform the tax authorities about violations in the following cases in the manner specified:

absence of information about the carrier, driver, vehicle in the Register;

non-inclusion, malfunction of cash register equipment;

discrepancy between the amount paid and the cost indicated on the receipt for the trip;

absence of the required details in the receipt (name of the road carrier, UNP, state license plate number of the vehicle, date and time of commencement and completion of the service, total cost of services, unique identifier (24 alphanumeric characters, QR code), other information).

When taking a taxi ride with faulty or switched-off cash register equipment, if it is not possible to obtain a RECEIPT, the passenger has the right NOT TO PAY for the ride!

In case of a conflict situation and if the driver poses a threat to the passenger's life or health, it is recommended to make a free call to the short number 102 and report the unlawful behavior of the taxi driver.

In addition, passengers can verify the integrity of the road carrier and check the location of both the driver and the vehicle in the "Register of Road Passenger Transportation in Irregular Service" (hereinafter - the Register) by following the link: https://reestr.mtkrbti.by.

For reference. In accordance with the Decree of the President of the Republic of Belarus dated 25.01.2024 No. 32 "On Road Passenger Transportation", a state information resource "Register" has been introduced. The register includes information on road carriers, vehicles, vehicle drivers, dispatchers for road passenger transportation in irregular service, and taxi dispatchers.

 

1. Attention to taxpayers receiving income from sources in the Federal Republic of Germany, as well as paying income to residents of this country!

From January 1, 2025, Germany will completely cease to apply all articles of the Agreement between the Republic of Belarus and the Federal Republic of Germany for the Avoidance of Double Taxation with Respect to Taxes on Income and Property dated September 30, 2005, including the provisions of its Protocol (following the notification of the suspension of the application by the Republic of Belarus of Articles 10, 11, and 13 of the said Agreement). In this regard, income received (paid) as a result of relations with the German side may be subject to double taxation.

 

2. Tax on long-term rental of housing.

When renting out residential premises to other individuals for a long term, income tax is paid in a fixed amount. From February 1, 2025, the monthly tax amount is set (for each rented residential premise):

- in the city of Miory and the city of Disna of Miory district - 22 rubles,

- in other territories of Miory district - 16 rubles.

3. On the sale of products (goods, items) produced by individuals engaged in independent professional activities.

Individuals can carry out certain types of independent professional activities only if the buyers of goods, works, services are exclusively other individuals (consumers). In particular, this applies to:

- manufacturing and sale of costume jewelry, clothing decoration elements, wallets, gloves, belts, phone cases, wedding accessories, stained glass, soap, candles, flowers and compositions, including those made from local plant materials (except for fresh flower arrangements), agricultural and garden tools, structures and accessories for keeping birds, animals, bees,

- sale of seeds and seedlings of flowers and ornamental plants, animals, self-made bakery and (or) confectionery products, ready-made culinary products, as well as floriculture and ornamental plant products, provided that a certificate from local executive committees is available stating that they were produced by the seller (their close relatives) on plots allocated to them.

Individuals can sell goods produced within the framework of such activities to consumers at trading places, fairs and (or) in other locations established by local executive and administrative bodies; in rented spaces in retail outlets, shopping centers, and other facilities; using the global computer network the Internet, as well as by concluding commission, agency, or other similar civil law contracts with legal entities and individual entrepreneurs for the purpose of selling these goods to consumers.

Thus, business entities can retail products (goods, produce) manufactured by individuals engaged in such activities, within the framework of agency agreements.

4. From 01.02.2025, a border crossing fee will be introduced in the Vitebsk region.

Drivers of vehicles belonging to organizations or individuals (including individual entrepreneurs), with at least four wheels, weighing no more than 5 tons (excluding tractors and self-propelled machinery), shall pay a border crossing fee for exiting the Republic of Belarus in the amount of 1 base unit (42 rubles). When exiting at border crossing points, a document confirming the payment of the fee must be presented (for remote payment – a card receipt generated on paper or in electronic form).

Exemptions from the fee payment are provided for by the decision of the Vitebsk Regional Council of Deputies dated 30.12.2024 No. 69 "On Local Fees".

5. Flowers for the holiday – trade according to the rules

Products of floriculture and ornamental plants can be sold to individuals only upon presentation of a certificate confirming that the products being sold are produced by the taxpayer (or persons related to them by close kinship or affinity), on a land plot located in the Republic of Belarus, provided for the construction and (or) maintenance of a single-family residential house, an apartment in a semi-detached residential house, personal subsidiary farming, gardening, dacha construction, vegetable gardening. The certificate is issued by the local executive and administrative body in the established form.

With such a certificate, individuals have the right to sell flowers by paying a single tax or professional income tax.

Flowers and ornamental plants purchased elsewhere can only be sold after registration as an individual entrepreneur or organization.

 

1. One can relate to gambling in different ways: indifferently or with interest, impassively or enthusiastically, - but it is better not to have any relation to it at all

The problem of gambling addiction is no longer solely the concern of the gambler and their involuntarily involved relatives and friends. Like other addictions (alcohol and drugs), it is becoming a deeply societal issue. It is difficult to remain indifferent when children, youth, and the elderly are deprived of their right to a decent standard of living.

Despite the fact that the country has a sufficiently strong legal framework for regulating gambling to prevent the involvement of individuals prone to addiction, and pathological gambling is actively condemned by society, the often widely advertised fairy tale about how one can get rich overnight has a greater influence on people's minds, regardless of their status, age, and condition.

If you weigh health, success, and well-being on one side, and the illusory probability of getting a lot of money on the other, then your prudence should prevail. Do not trade your luck for its probability. Gambling addiction is a disease, and it is always easier to prevent a disease than to treat it. That is why – live wisely, work honestly!

2. On the payment of income tax in fixed amounts for January 2025

The Ministry of Taxes and Levies Inspectorate for the Polotsk District reports that income tax in fixed amounts for January 2025 is paid at the rates in effect in 2024. The payment deadline is no later than 03.01.2025.

*Please note that this type of tax is paid by citizens who rent out real estate (apartments, garages, dachas, non-residential buildings) to other individuals.

3. On the payment of fees for carrying out craft activities and activities for providing services in the field of agro-ecotourism for January 2025

For craft activities and activities in the field of agro-ecotourism for January 2025 (if there is a decision by the local executive body on the possibility of paying the relevant type of fee), fees are paid at the rates in effect in 2024. The payment deadline is no later than 03.01.2025.

*Please note that in the absence of a relevant decision by the local executive body or at their own discretion, individuals have the right to apply the professional income tax to craft activities and agro-ecotourism activities.

 

4. On the payment of a single tax by individuals for January 2025

The Ministry of Taxes and Levies Inspectorate for the Polotsk District reports that the single tax for January 2025 is paid by individuals at the rates in effect in 2024. The payment deadline is no later than January 3, 2025. 

Exception: for types of activities that emerged as an object of taxation by a single tax in 2025, new tax rates provided for by the Tax Code effective from January 1, 2025, apply. In this case, the tax payment must be made by the individual based on the notification from the tax authority no later than January 31, 2025.

 

5. For users of the "Professional Income Tax" application:

The application has implemented the functionality for adding an activity type. Now, to select your activity type, you need to use the "Add activity type" button on the main page (at the top of the screen), or in "Settings", select the "Activity type" menu, mark your position with a "checkmark" and activate it with the "Add" button.

When creating a receipt, the activity will be filled in by selecting one of the added types. If one activity type is selected, it will be displayed automatically on the receipt.

 

1. If you are renting out housing to individuals for a long term, do not forget to pay income tax.

The increased demand for housing rental in the summer-autumn period is due to the replenishment of jobs with new personnel who arrived after graduating from educational institutions, and the arrival of students at their places of study.

Individuals renting out housing are liable for income tax. The tax is paid at a fixed rate for each rented residential room. The rates are set for residential premises located in Polotsk – 29 rubles per month, in Braslav, Miory, Vetrino urban-type settlement (Polotsk district), Vidzy urban-type settlement (Braslav district), Disna (Miory district) – 21 rubles, in other settlements of Polotsk, Braslav, and Miory districts – 15 rubles.

The absence of a lease agreement is not a ground for non-payment of income tax!

Individuals renting out housing to young specialists are eligible for a tax benefit. To be exempt from tax, they must provide the tax authority with a copy of their diploma, a work assignment certificate, and a certificate from the employer of the tenant – a young specialist.

2. On craft activities.

On August 21, the President of the Republic of Belarus signed Decree No. 328, regulating the procedure for individuals to carry out craft activities, which will come into force on 01.10.2024. Lists of types of activities, as well as forms for applying for the collection for carrying out craft activities and for notifying about its termination, will be determined by the Council of Ministers.

The activity will be carried out only with the use of manual labor and tools without the use of industrial machines and equipment and must be aimed at preserving national traditions and the cultural heritage of Belarus.

Craftspeople will continue to choose their taxation system: tax on professional income or a collection for carrying out craft activities. Payment of the collection is allowed based on the decision of the local executive and administrative body. The Decree now strictly defines the grounds for making such a decision to pay the collection.

The application of the tax on professional income is confirmed by a notification from the tax authority through the "Tax on Professional Income" application.

3. On the payment of a single property tax

Appendix 1

4. On the activities of individuals in passenger transportation

Appendix 4

 

1. Individuals employed by business entities engaged in passenger road transport.

Individuals not registered as individual entrepreneurs may engage in irregular passenger road transport as vehicle drivers, provided they conclude an employment contract with a business entity performing irregular passenger road transport.

In this case, transportation services from 01.11.2024 are possible only if the state information resource "Register of Irregular Passenger Road Transport" contains information:

- about the road carrier with whom the employment contract is concluded;

- about the individual driver;

- about the vehicle on which passenger road transport is carried out.

Information is entered into the Register by the road carrier - the employer.

Activities without the inclusion of the above information in the Register, as well as during the period of suspension of such information in the Register from 01.11.2024, are illegal and prohibited.

For reference. In accordance with Part 3 of Article 13.3 of the Code of Administrative Offenses of the Republic of Belarus, engaging in entrepreneurial activity when, in accordance with legislative acts, such activity is illegal and (or) prohibited, entails a fine with confiscation of up to 100% of the income received as a result of such activity, tools and means of committing an administrative offense, or without confiscation. The fine is:

- from 20 to 50 base units (for an individual),

- from 20 to 200 base units (for an individual entrepreneur),

- up to 500 base units (for a legal entity).

In addition, from 01.11.2024, the driver is also obliged:

when accepting and transferring orders using information systems and resources, commence the carriage of passengers by road in irregular services only if orders are received from road carriers, dispatchers of passenger road transport in irregular services, taxi dispatchers, information about whom is included in the Register;

ensure video recording of passenger road transport in irregular services during the working shift, and storage of the obtained data.

Taxes on the driver's income received under an employment contract are paid by the employer (organization or individual entrepreneur).

For reference. The employer, acting as a tax agent, calculates and withholds personal income tax at a rate of 13% from the salary paid.

2. On the payment of a single property tax

The amounts of land tax, property tax, and transport tax for individuals have been calculated and formed into a single notice for the payment of property taxes. The payment amounts will be displayed when paying through ERIP or via the Personal Account.

This year, by 01.10.2024, all payers of property taxes will receive written notices by mail in addition to electronic mailings.

We remind you that the amounts of rent for land plots are not included in the notice and are paid independently based on the land lease agreement.

3. About the Personal Account of a Taxpayer – an Individual

The Internet service "Taxpayer's Personal Account" is implemented for contactless communication between individuals and tax authorities. The service allows you to:

- receive documents, information about debts and overpayments, tax payment notices, information about property (vehicles and real estate).

One of the latest innovations is the ability for the taxpayer to independently make changes to information about real estate objects or land plots, inform tax authorities about such changes, as well as about the appearance of new taxable objects;

- pay taxes using internet banking;

- submit applications and notifications;

- fill out the income tax return (calculation).

The personal account is available via login and password, which can be obtained in three ways:

- through the portal of the Ministry of Taxes and Duties of the Republic of Belarus (www.nalog.gov.by) – using the interbank identification system or mobile operator numbers,

- in person at any tax authority (passport or residence permit in the Republic of Belarus is required).

Dear taxpayer!

 

1. In the grip of gambling: when motives don't matter

The development of gambling addiction is a complex phenomenon, but the most significant factors in its development are:

- self-esteem issues (when deep-seated childhood inferiority complexes are compensated by fantasies of one's own greatness, one's own exclusivity. A light, fleeting win often serves as a starting point for such fantasies);

- interpersonal relationship issues (when there is a constant expectation of rejection by people to whom one is attached, and uncertainty about them. Such disorders are usually based on the experience of disappointed expectations and disillusionment);

- impaired regulation of one's own arousal state (when the ability to control emotions is lost against the backdrop of negative events (e.g., relationship breakdown, divorce, etc.), pushing a person to overcome their consequences through uncontrolled gambling).

But it doesn't matter what reasons motivated a person to gamble; it's important to find reasons to quit in time so that immersion in addiction doesn't become a way of life when resisting the inner urge to gamble is almost impossible. Don't be afraid to seek help from loved ones and specialists – professionals who will help you resist the painful craving for gambling. 

Live wisely!

 

2. From 2024, individuals will pay property tax, land tax, and transport tax as a single property payment.

Payment can be made:

- by bank details: account No. BY97AKBB36029130100020000000 in JSC "ASB "Belarusbank" Minsk BIC AKVVBY2X. Payment code 03101.

beneficiary - Main Treasury Department of the Ministry of Finance of the Republic of Belarus for the Vitebsk region, UNP 300594330;

actual beneficiary - Department for work with taxpayers for the Miory district, UNP 301312008

- via ERIP: Taxes / Vitebsk region / Miory district / ORP for Miory district / Unified property tax / UNP of an individual

- via Personal Account (login with username and password) in the "Pay" tab.

3. ON THE COLLECTION AND SALE (HANDOVER) OF MEDICINAL PLANTS, BERRIES, MUSHROOMS, NUTS AND OTHER WILD PRODUCTS BY INDIVIDUALS

WILD PRODUCTS

On the eve of the berry, mushroom and other wild product harvesting season, the Ministry of Taxes and Duties informs.

In accordance with paragraph 20 of Article 208 of the Tax Code of the Republic of Belarus, income received by individuals is exempt from personal income tax:

- from the sale of medicinal plants, berries, mushrooms, nuts and other wild products to individuals not engaged in entrepreneurial activities;

- from the collection and sale of medicinal plant raw materials, wild berries, nuts and other fruits, mushrooms, other wild products to organizations and individual entrepreneurs engaged in industrial harvesting (procurement) of the specified products in the manner prescribed by law.

In addition, according to paragraph 6 of Article 337 of the Tax Code, for individuals not engaged in entrepreneurial activities, retail trade (sale) of medicinal plants, berries, mushrooms, nuts, other wild products is not recognized as an object of taxation by a single tax.

Please note! The sale of medicinal plants, berries, mushrooms, nuts, and other wild-growing products by individuals not engaged in entrepreneurial activities to other individuals must be carried out independently, i.e., without involving other individuals, at trading places in markets or other locations established by local executive and administrative bodies (part 4 of clause 1 of Article 1 of the Civil Code of the Republic of Belarus).

Organizations and individual entrepreneurs have the right to carry out industrial harvesting (purchase) of medicinal plant raw materials, wild-growing berries, nuts, and other fruits, mushrooms, and other wild-growing products in the manner prescribed by law.

It is important to know! Individual entrepreneurs when purchasing berries, mushrooms, and other wild-growing products from the public are obliged to draw up a purchase act for goods, raw materials, and materials, which indicates the date, product name, quantity, price, amount, data of the seller and buyer (full name of the individual entrepreneur and individual, and if necessary - passport data of the individual seller), as well as the signatures of the seller and buyer.

For reference. The form of the purchase act is established in Appendix 1 to the Instructions on the procedure for accounting for income and expenses, approved by the Resolution of the Ministry of Taxes and Duties of the Republic of Belarus of January 30, 2019 No. 5.

By an organization, the purchase of berries, mushrooms, nuts, and other wild-growing products for cash from the public is formalized by a self-developed primary accounting document (e.g., a purchase act, a statement for the purchase of wild-growing plants and/or their parts from the public), which indicates similar data.

Reception of messages about violations of the norms of legislation, control over compliance with which is entrusted to the tax authorities, is carried out by, among others, the telephone information system of the tax authorities "Contact Center" at the number (8 017) 229 79 79 or the single short number 189 for all telecommunication operators!

 

1. The procedure for the participation of individuals in the circulation of digital signs (tokens) is determined by Decree of the President of the Republic of Belarus of December 21, 2017 No. 8 "On the Development of the Digital Economy".

Individuals can legally own tokens, gift and bequeath them, and perform the following operations: mining, storing tokens in virtual wallets, exchanging tokens for other tokens, acquiring them, alienating them for Belarusian rubles, foreign currency, electronic money.

Receiving tokens as payment for work performed (services) or as wages, as well as for the sale of property located in the Republic of Belarus, or under loan agreements does not apply to the named operations.

Individuals are entitled to carry out permitted transactions (operations) with tokens both through residents of the Hi-Tech Park (HTP) and through foreign trading platforms, as well as directly between themselves. Decree No. 8 does not establish restrictions on the volume, profitability, quantity, and frequency of transactions with tokens.

Tokens can only be sold independently, without involving other individuals. Any intermediation and assistance in the conclusion and (or) execution of transactions with tokens is prohibited.

Please note that income received in circumvention of the law is not exempt from taxation.

2. For payers of tax on professional income.

When making settlements (including when receiving an advance payment or deposit), the payer of tax on professional income is obliged to generate a check and transfer it to the buyer. The transfer is carried out in any convenient way, in electronic form or on paper.

A check generated in the mobile application "Tax on Professional Income" is a document confirming the receipt of money and/or payment instruments when selling goods, works, or services.

Incorrectly formatted checks can lead to incomplete and/or inaccurate reflection of information processed by the tax authority through the application.

Special attention should be paid to the specified type of transaction: "Sale," "Service," "Rent." For example, when providing residential premises or cottages for short-term stays, as well as when renting out other property, the transaction type "Rent" should be indicated; when selling flowers or culinary products – "Sale"; when performing work (services) such as furniture assembly, wall cladding, tailoring, or renting sports equipment – "Service."

Furthermore, the type of goods, works, or services sold should be indicated without abbreviations and should specify the concrete action performed (e.g., "Eyelash extensions," "Tutoring services," "Soap making," "Tilling a land plot," etc.).

Inspection of the Ministry of Taxes and Levies of the Polotsk District

3. Sale of agricultural seedlings

Income received from the sale of agricultural seedlings is exempt from taxation. The basis for exemption is a certificate from the local executive (administrative) body stating that the seedlings being sold were grown on a land plot owned by an individual or their family, used for gardening, horticulture, or personal subsidiary farming.

To obtain the certificate, an individual must apply to the executive committee at the location of the land plot. This certificate must be kept at the places where the products are sold.

It is permitted to trade agricultural products (including seedlings) grown on one's own plots only at markets and/or designated locations established by local authorities.

Please note that flower seedlings and other horticultural products are not considered agricultural products for taxation purposes.

 

1. The gardening and field work season has begun

Individuals without registration as individual entrepreneurs can provide assistance in growing agricultural products. At the same time, do not forget about taxes!

You can choose the tax system yourself:

- either pay the tax on professional income. To do this, you need to register in the application of the same name;

- or pay a single tax for individual entrepreneurs and other individuals. Providing services in the city of Miory and Miory district will cost you 35 rubles per month. The single tax is paid only when providing such services to other individuals.

When providing services to organizations and individual entrepreneurs, the income received from them will be subject to personal income tax at a rate of 13%. Moreover, the obligation to withhold and transfer the tax lies with these organizations and individual entrepreneurs. An individual receives income minus personal income tax.

2. The Council of Ministers has determined the List of high-comfort vehicles

The list of such cars includes:

Owners of such vehicles registered with the traffic police, if no more than 3 years have passed since their production year, shall pay the transport tax based on a rate increased by 10 times.

3. On payment of the fee for carrying out craft activities

Individuals engaged in craft activities, in respect of whom decisions of local executive and administrative bodies on the application of the taxation procedure with payment of the fee (hereinafter referred to as decisions) have been adopted, are recognized as payers of the fee.

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 adopted, and ceases from the month following the month in which the period of its validity specified therein expires.

A decision to terminate craft activities may be made by the individual himself, as well as, if there are grounds for it, by local authorities.

Craft activities can be continued in the absence (termination) of a decision by local authorities on the possibility of paying the fee only by applying the tax on professional income.

 

1. Standard deduction for young specialists – application features.

From January 1, 2024, young specialists are entitled to a standard personal income tax deduction of 620 rubles per month. The status of "young specialist" is valid for the period of mandatory work under distribution (redistribution).

The right to the deduction can be exercised not only by graduates who have been assigned a place of work (service) through distribution (redistribution), but also by "fee-paying" graduates who received education on a full-time basis at their own expense, in whole or in part (when more than half of the training period was paid for with their own funds), and who were sent, at their request, to vacant positions remaining after distribution.

The deduction for young specialists is provided for the period of mandatory work with the employer under distribution (redistribution) established by law, and the period of continuation of labor relations with him, but not more than 7 years from the date of employment with this employer. That is, only individuals who are young specialists as of January 1, 2024, and later, have the right to receive a deduction of 620 rubles per month (including the period of continuation of relations up to 7 years).

It should be noted that this deduction is added to other standard deductions.

2. Sale of flowers by individuals for March 8

Individuals without registration as an individual entrepreneur can trade in horticultural products and ornamental plants only in places established by local executive and administrative bodies, without attracting hired personnel for sales, and by paying a single tax or tax on professional income.

Single Tax:

It is paid no later than the day preceding the day of trade, for which a notification must be submitted to the tax inspectorate (in person or through a personal account) indicating the type of goods sold (horticultural products), the place of flower sales, and the number of trading days. The tax amount will be calculated by the tax authority.

The tax rate per month is:

** Polotsk, Novopolotsk – 142.0 rubles;

** other settlements (including Braslav, Miory, district) – 140.0 rubles.

If trade is carried out for less than 15 days in a calendar month, the single tax is paid in half the amount. For pensioners, disabled persons, and large families, the rate is reduced by 20%.

Tax on professional income:

When using this regime with the "Tax on Professional Income" application, a receipt is issued for each sale, which can be provided to the buyer in paper form or electronic form (by scanning a QR code from the receipt, SMS message, email, or messenger).

When carrying out activities not related to entrepreneurship by minors, the legislation does not prohibit their implementation.

Trade can also be carried out by minors aged 14 to 18 years with the consent of their legal representatives (parents, adoptive parents, guardians). In this case, the work (service) should not interfere with minors obtaining general secondary education and should not be harmful to their health and development.

3. Individuals – subjects of agroecotourism have the right to attract hired persons under labor and (or) civil law contracts.

In this regard, the Ministry of Taxes and Levies Inspectorate for the Polotsk District draws the attention of citizens who received income from individuals – subjects of agroecotourism in 2023 to the need to declare these incomes. The income tax return (calculation) must be submitted to the tax authority no later than April 1, 2024.

In this case, for income received from services for which professional income tax or a single tax was paid, no declaration needs to be filed.

Ministry of Taxes and Levies Inspectorate for the Polotsk District

 

1. On changes in fixed income tax rates for renting out (subletting) residential premises.

The Ministry of Taxes and Levies Inspectorate for the Polotsk District draws the attention of individuals engaged in renting out (subletting) residential premises to the change in fixed income tax rates from February 1, 2024.

The fixed income tax rate for individuals renting out residential premises in the towns of Miory and Dishna, Miory district, for each rented room is – 21 rubles, and in other settlements and territories of Miory district – 15 rubles.

Please note that providing residential premises for rent without paying the fixed income tax is subject to administrative liability.

2. On the payment of property taxes

Real estate tax, land tax, and transport tax from 01.01.2024 are **not paid** using the old details that were indicated in the notice!

Payment of taxes (including for past periods!) is now made as a **single property payment** in the following ways:

- through ERIP select > Taxes/ Vitebsk region/ Polotsk district/ MNS for Polotsk district/ **Single property payment**/ UNP

- through the Personal Account on the MNS website (login with username and password) select Pay/ Payment Method

- at banks or post offices.

Land lease payments are still made independently, not as part of a single payment.

3. To visitors of virtual gambling establishments who have registered a gaming account

Access to a virtual gambling establishment after registering a gaming account is carried out using the **username and password** recorded by the gambling organizer when registering an individual as a participant in a gambling game.

The Decree of the President of the Republic of Belarus establishes a prohibition on the transfer (disclosure) of information about one's login and password for accessing a gaming account to third parties (other participants in gambling games, visitors to a virtual gambling establishment).

Violation of this prohibition by players is considered the commission of a transaction prohibited by law (a void transaction). Everything received by both parties under such a void transaction (for example, all winnings (returned losing bets), paid (transferred, remitted) to the game participant after the transfer of login and password) is recovered into the revenue of the Republic of Belarus. In addition, the illegal distribution of authentication data, through which access to accounts or electronic wallets can be obtained, committed for selfish motives, constitutes a crime provided for by Article 222 of the Criminal Code.

Unfortunately, identifying cases of such information transfer has become a frequent occurrence, therefore, considering the severity of the negative consequences, think about your actions before you add to the sad statistics.

4. On the payment of income tax for renting out residential premises.

 

1. Owners of land, real estate, transport.

2. On the declaration of income by individuals for 2023.
The end of the calendar year is a reason to remember the need to submit a tax declaration (calculation) on personal income tax, if you received income subject to personal income tax in the past year. For example, citizens who:
- sold more than one residential house or garden house, parking space, land plot, garage, more than one apartment or dacha within the last 5 years,
- sold other real estate regardless of its quantity (e.g., office, warehouse, retail premises, etc.),
- sold a truck, bus, two or more passenger cars within a calendar year,
- received income from selling their services through a blog (e.g., selling paid courses, lessons, trainings, webinars), or from monetizing a blog in the form of donations,
- received income in the form of gifts from other individuals who are not close relatives, in an amount exceeding 9338 rubles,
- received income from employment by foreign organizations.
If you are unsure whether your income is subject to declaration, to avoid negative consequences, please contact any tax authority for clarification.
A tax declaration (calculation) on personal income tax for 2023 must be submitted to the tax authority no later than April 1, 2024, through the Personal Account of the taxpayer or on paper (by mail, by personal visit to any tax authority, through your legal or authorized representative).
The tax inspectorate in Miory works for you (Miory, Kommunisticheskaya St., 8):
- 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 13:00, from 14:00 to 17:00.
The tax calculated by the tax authority based on the declaration must be paid no later than June 3, 2024 (based on the notice received from the tax authority).
MNS Inspectorate for the Polotsk District

 

1. Gambling: nothing personal.

Casinos, lotteries, poker, and sports betting have long and consistently attracted people's attention and are a popular form of entertainment worldwide. However, behind the exciting and thrilling process of gambling lies a potential danger to the health and well-being of those who become hostages to gambling. However, not only "those"... Gambling addiction is not limited to the player alone – it affects the family, those around them, skillfully destroying relationships between loved ones through conflicts over financial problems and distrust.

Gambling addiction is considered a disease and is included in the list of addictive and pathological conditions, as it leads to physiological and psychological disorders, degradation, and life difficulties in the form of loss of life priorities, friends, money, and freedom.

Problems associated with gambling are difficult to solve, but still possible. The main thing is to identify these problems in time, provide support to individuals involved in the whirlpool of gambling, and not hesitate to seek help from specialists.

A list of state healthcare organizations providing specialized assistance is posted on the website of the Ministry of Taxes and Duties in the section "Tax Control" / "Gambling Business" / Information for individuals https://nalog.gov.by/tax_control/gambling/for_individuals/.

In Polotsk, assistance is organized at the Healthcare Institution "Polotsk Regional Psychiatric Hospital" (Polotsk, 23 Gvardeytsev St., 4a, tel. 8 (0214) 77 47 57, 8 (0214) 77 30 68, 8 (0214) 49 80 32), helpline 8 (0214) 77 22 20,

youth hotline 8 (0214) 74 17 42.

Inspection of the Ministry of Taxes and Duties for the Polotsk District

 

 

2. Property taxes: forgetfulness does not exempt from the obligation to pay.

 

3. For artisans and subjects of agro-ecotourism.

The Ministry of Taxes and Duties Inspectorate for Polotsk District reminds that individuals engaged in craft activities and activities in the field of agro-ecotourism, in the absence of a relevant decision from the local executive and/or administrative body granting the right to pay a craft tax or a tax for engaging in agro-ecotourism activities, are obliged to apply the tax on professional income.

To apply the tax on professional income, it is necessary to use the "Tax on Professional Income" application, which can be downloaded free of charge from the official website of the Ministry of Taxes and Duties onto any available gadget connected to the Internet. Through the downloaded application, you need to inform the tax authority about the application of this tax regime (register). Information regarding the installation, registration, and use of the "Tax on Professional Income" application can be found on the official website of the Ministry of Taxes and Duties (nalog.gov.by) in the "Current" section.

4. "Question-Answer" Service.

The official website of the Ministry of Taxes and Duties features an informational electronic service "Question-Answer" (https://nalog.gov.by/question-answer/), where you can find the most up-to-date and competent answers to taxpayers' questions. Take a look, perhaps the answer to your question is at your fingertips!

5. Electronic Appeals: A Unified Submission Method for All

The Ministry of Taxes and Duties Inspectorate for Polotsk District draws the attention of citizens and business entities: electronic appeals to the tax authority (as well as to other authorities and organizations) are submitted exclusively through the state unified (integrated) republican information system for recording and processing appeals from citizens and legal entities - obrashcheniya.by. Electronic appeals received by other means (to the inspectorate's email, through the Personal Account) will not be considered.

 

1. To Owners of Land, Real Estate, and Vehicles: Postscript

The deadline established by law for the payment of property taxes expired on November 15 of this year.

Ensure that your obligations are fully met. To do this, you need to log in to your Personal Account of the taxpayer or contact the tax authority at the location of the object (real estate, land plot), or at the place of registration (for transport tax).

Please note that for late payment of amounts due, penalties are charged for each day of delay, and administrative responsibility with a fine is provided, and the debt accrued to the budget is subject to compulsory recovery.

2. Congratulations on the New Year holidays – with tax payment.

To organize and hold New Year and Christmas holidays, individuals do not need to register as individual entrepreneurs.

Such activities can be carried out with the payment of a single tax. Before starting it, it is necessary to submit a written notification to the tax authority or a notification through the taxpayer's personal account, indicating the type of activity intended to be carried out, as well as the period and place of its implementation. The tax rates per month are set at the following amounts:

- 404.0 rubles – for Polotsk city,

- 294.0 rubles – for other settlements (including Braslav, Miory, district).

The amount of tax payable to the budget is calculated and presented by the tax authority based on the notification submitted by the taxpayer.

The tax on professional income does not apply to this activity.

Please note that if the customer of the service is an organization or an individual entrepreneur, then the customer is responsible for paying income tax from the amount of remuneration paid for the event. The individual himself does not pay tax in such relations.

3. Tax on the sale of New Year's beauties

Individuals without registration as individual entrepreneurs can sell "live" New Year trees (fir trees, pines, their branches) in trading and (or) other places established by local executive and administrative bodies within the framework of activities for the sale of decorative plants.

For such trade to be within the Law, one must either pay a single tax before its commencement or be registered in the "Tax on Professional Income (NPD)" application.

The single tax rates per month are:

- for Polotsk and Novopolotsk – 132.00 rubles;

- for other settlements (including Braslav, Miory, district) - 130.00 rubles per month.

For pensioners, disabled persons, and large families, the rate is reduced by 20%. Additionally, if trade is carried out for less than 15 days in a calendar month, the tax is paid at a rate reduced by half.

If you choose to pay the NPD, then it is mandatory to generate a receipt for each transaction amount through the application and provide it to the buyer electronically or on paper (the receipt can be omitted only if the buyer refuses to receive it).

 

1. To payers of property taxes.

2. Tax on professional income: consulting services

An individual who independently provides various types of consulting services via the Internet may pay tax on professional income if these services are provided on a territory not controlled by the customer and if the current legislation does not contain restrictions for such activities (such as licensing, certification, etc.) or direct indications that only business entities can carry them out. Interaction with the service recipient must be exclusively through the Internet. At the same time, it is certainly necessary to avoid the substitution of labor relations.

 

1. To payers of property taxes.

2. New opportunities for the taxpayer's Personal Account user.

For the convenience of the taxpayer's interaction with the tax authorities on issues related to the calculation and payment of property taxes on real estate and land plots, a new service has appeared in the Taxpayer's Personal Account. Through this service, you can view information about owned and disposed of real estate and land plots, indicating the date of their alienation. The service also allows an individual to make changes regarding the real estate or land plots they own: changes are made or information about a missing object is filled in (if there is no information about taxable objects in the Personal Account), or the tax authority is informed about the presence of taxable objects.

This service is located in the "Real Estate and Land Plots" section (on the left side).

3. Transport Tax: Cars and More.

The object of taxation for transport tax for individuals is vehicles registered in their name with the State Automobile Inspectorate of the Ministry of Internal Affairs (GAI MIA).

Thus, all vehicles registered with the GAI MIA, including mopeds, are subject to transport tax.

For reference: according to the Traffic Regulations, a moped is defined as a mechanical vehicle powered by an engine with a working volume of up to 50 cubic centimeters.

Since 2022, the transport tax rates for individuals have been established both for vehicles of certain categories (e.g., passenger cars, trucks, trailers, motorcycles) and for other vehicles, including vehicles for which information about their type is missing. The rate for other vehicles is set at 41 rubles per year.

It should be noted that before 2022, no tax rate was established for other vehicles, and therefore, tax was not paid for such vehicles.

In 2023 (by November 15, 2023), the transport tax is paid for 2022, therefore the tax for mopeds is payable this year.

The amount of transport tax payable is calculated taking into account the preferences established by the Tax Code. To apply for benefits in the form of reduced rates (e.g., for disabled persons, pensioners), as well as in the form of exemption from tax payment (e.g., for stolen or hijacked vehicles), documents confirming the right to apply such benefits should be submitted to the tax authority.

4. Electronic service to assist the taxpayer

On the website of the Ministry of Taxes and Duties of the Republic of Belarus, there is a service for searching for information from the State Register of Taxpayers (SRT).

A legal entity or individual entrepreneur can be searched either by taxpayer registration number (TRN) or by a fragment of the name. The search result will display the following taxpayer details from the SRT: TRN, full and short name, code and name of the tax inspection, date of registration, taxpayer status (active, in the process of liquidation, liquidated), date of status change, and an indication of whether this taxpayer has been inactive for more than 12 months.

An individual is searched by their TRN, or by the number of the identity document, or personal number. The search result will display the TRN, full name, and the code of the tax inspection where the individual is registered.

5. Land plot is leased – we pay rent, not land tax

The amount of annual rent for a land plot in accordance with the requirements of Decree of the President of the Republic of Belarus of 12.05.2020 No. 160 "On Rent for Land Plots Owned by the State" is determined by the local executive committee, the administration of the free economic zone. Thus, the amount of rent payable is indicated in the land plot lease agreement. The payment amount is also posted in the ERIP payment system, through which it can be paid. Unlike other property taxes, notices for the payment of rent for land plots are not sent by the tax authorities.

The deadline for paying rent for 2022 is no later than November 15, 2023.

1. For Vehicle Owners

In 2023, individuals – payers of the transport tax will pay the tax for 2022 in full (annual rate) without splitting into advance payments. The deadline for receiving a notice from the tax authority on the amounts of tax payable is no later than 01.09.2023. If you have not received the notice for some reason, this is a reason to contact the tax authority to clarify the information necessary for tax payment. In addition, the tax amounts are loaded into the ERIP system, through which they can be paid.

The payment deadline is no later than 15.11.2023, and this deadline is not subject to change.

Paying taxes is your duty and your responsibility. This is precisely the case when "later is not better," so take care of fulfilling your obligations in advance.

2.  On the issuance of a payment document in electronic form (electronic receipt)

The amounts of payment for goods (works, services) received by an organization or individual entrepreneur from a buyer using cash registers shall be formalized by a payment document generated by that cash register. With the buyer's consent, the payment document shall be issued to them only in electronic form. If the buyer does not express consent to receive the payment document solely in electronic form, the cashier is obliged to ensure the automatic printing of the payment document on the check tape and its transfer to the buyer.

The issuance by a business entity to a buyer without their consent of only an "electronic check" containing the informational message "If you want to receive a paper check, ask the cashier for it" (or similar) is not allowed, as such records are not normatively justified and do not exempt the person who failed to issue a check in the manner prescribed by law from liability.

3. On taxation of income from the sale (handover) of wild-growing products

As a general rule, citizens do not pay taxes on income received from the sale of berries and mushrooms. However, if a tax authority conducts an inspection of an individual for compliance of expenses with income, that individual may be asked for explanations about the sources of income. And in the event that funds earned from the sale (handover) of berries and mushrooms are indicated as such a source in the explanations, then income tax at a rate of 10% will be calculated on the amount of declared income exceeding 200 basic units per year.

 

On property tax benefits for pensioners.

The Ministry of Taxes and Duties Inspectorate for the Polotsk District draws the attention of individuals who have reached retirement age and own property subject to land, property, and transport taxes.

Pensioners are exempt from property taxes in respect of:

- one residential premises in apartment and (or) block residential buildings (apartment, room);

- one residential house with non-residential outbuildings;

- one land plot provided for the construction and/or maintenance of a residential building or an apartment in a terraced house;

- garages, garden houses, dachas, parking spaces - regardless of their quantity;

- land plots provided for personal subsidiary farming, vegetable gardening, collective gardening, mowing, grazing

of agricultural animals, dacha and garage construction, in the form of

official land plots, for traditional folk crafts (handicrafts), construction (installation) of temporary individual garages - regardless of their quantity.

The transport tax rate is reduced by 50% if the vehicle is registered with the traffic police authorities to a pensioner by age, provided that they have a valid driver's license of the corresponding category.

 

1. For payers of property taxes

    

2. The start of the next academic year, "September 1st", is approaching.

The tax inspectorate informs citizens who wish to engage in retail trade of flowers.

        Trading flowers for the holiday is only in designated places and only with tax payment and without involving other persons!

        Individuals have the right to sell flowers without registering as individual entrepreneurs by paying a single tax, or apply the tax on professional income (NPD).

       The tax rate per month is:

** Polotsk, Novopolotsk – 132.0 rubles;

  ** other settlements (including Braslav, Miory, district) – 130.0 rubles.

       The amount of the single tax depends on the number of trading days: if trading for less than 15 days in a calendar month, the single tax is paid in the amount of half of the established monthly rate.

       If you have chosen to pay the NPD, then after registering in the mobile application, you must generate a receipt for each purchase within it. The tax authority will notify you of the amount of tax payable based on the receipts at the end of the calendar month.

        3. Attention to individuals selling surplus grown products to consumers.

          Income received from the sale of crop production is exempt from taxation based on a certificate from the local executive and administrative body, confirming that the sold products are produced by the taxpayer and (or) persons closely related to him by blood or marriage, or by a guardian, custodian and ward, on a land plot located in the Republic of Belarus, provided to the taxpayer and (or) such persons for the construction and (or) maintenance of a single-family residential building, registered by an organization for state registration of an apartment in a semi-detached house, for personal subsidiary farming, haymaking and grazing of agricultural animals, gardening, dacha construction, vegetable gardening, in the form of a service land plot (hereinafter - the certificate).

          To obtain a certificate, an individual must apply to the executive committee at the location of the land plot. The specified certificate must be kept at the places of sale of products.

          Citizens have the right to sell products grown on their plots only in markets and places established by local executive and administrative bodies.

 

1. Property taxes of individuals: transport tax

The transport tax is calculated by the tax authority based on the presence of vehicles registered with the traffic police.

For vehicles under a lease agreement, the taxpayer is the lessee. 

The rate of the transport tax is determined:

- depending on the permissible maximum mass - for passenger cars or trucks, trailers,

- depending on the seating capacity - for buses,

- per unit - for a camper trailer, motorcycle, tractor unit, and other vehicles registered with the State Traffic Inspectorate (e.g., moped).

Reduced rates can only be applied if the vehicle owner has a valid driver's license for the corresponding vehicle category (exception: for other vehicles, a license of any category is acceptable).

The tax is calculated considering the period of actual vehicle ownership (the annual rate is distributed proportionally to the months of ownership) and benefits (if documents (information) confirming the right to benefits are available).

2. Property Taxes of Individuals: Land Tax

 The land tax is calculated by the tax authority based on the cadastral value of the land plot and the tax rate. In certain cases, the area of the plot is taken as the taxable base (e.g., for forest and water fund lands, agricultural lands, plots whose cadastral value is below the threshold for a specific land category). Tax rates are differentiated depending on land categories.

Information on the cadastral value for calculating land tax can be found on the website of the National Cadastral Agency (http://vl.nca.by) under the "Land Tax Base" tab. Search can be performed, for example, by the cadastral number of the land plot, address, name of the gardening cooperative, or by rural settlement and territory outside settlements.

Individuals must pay land tax for land plots not returned in due time in accordance with the legislation, as well as for illegally occupied land plots. However, tax payment does not legitimize the rights to these plots.

The tax is calculated considering the period of actual ownership of the object (the annual rate is distributed proportionally to the months) and benefits (if documents (information) confirming the right to benefits are available).

Please note that in accordance with the Land Code of the Republic of Belarus, non-payment of land tax after two tax periods (two years) is grounds for termination of rights to a land plot. At the same time, the termination of rights does not exempt from the payment of land tax for the period of use.

3. Property taxes of individuals: real estate tax

 The real estate tax is calculated by the tax authority based on the value of the property, which is determined as the product of the area of this property and the calculated cost* of one square meter of a typical capital construction. If the property lacks such a characteristic as area, its length and the calculated cost* of one meter of a typical capital construction are taken as a basis.

*The calculated cost is differentiated by the type of property and its location and is determined in Annex 32 to the Tax Code.

If an individual provides a conclusion on an independent assessment of the market value of the property, determined at the prices as of January 1 of the year for which the tax is calculated, the tax authority will calculate the payment based on this value.

It should be noted that the market value determined as of January 1 of the current year is not indexed and is not applied in subsequent periods. That is, in order for the tax to be calculated annually based on market value, an assessment is required for each January 1.

For real estate properties whose rights are not registered with the Housing and Communal Services Bureau, and for which area information is missing, the real estate tax will be calculated at fixed rates, differentiated by the type of property and its location, established in Annex 33 to the Tax Code.

The tax is calculated taking into account the time of actual ownership of the property (the annual rate is distributed proportionally to the months) and benefits (if there are documents (information) confirming the right to benefits).

For real estate transferred to organizations for rent (use), the tax is calculated and paid by the tenant organization.

 

4. Property taxes of individuals: payment procedure

No later than 01.09.2023, the tax authority will send a single notice for the payment of real estate tax, land tax, and transport tax for all properties. Taxpayers registered in the Personal Account on the Ministry of Taxes and Duties portal will receive the notice only in electronic form, while taxpayers who are not portal users will receive it by mail.

If you have not received the notice for the properties (within a reasonable period) or if you have questions about the calculated taxes, you should contact the tax authority:

- at the location of the real estate and land plot – for real estate tax and land tax,

- at the place of residence (place of registration) – for transport tax.

Please note that in 2023, we pay the full amount of transport tax calculated for 2022, and for land tax and real estate tax, we pay the remaining amounts (50%) if an advance payment was made in 2022, or pay the full amount if no advance payment was made.

The deadline for paying property taxes is 15.11.2023, but you can also pay in advance.

Taxes can be paid early or in installments. The main thing is that the entire amount must be received by the budget no later than November 15. For those who have a personal account on the tax authority's portal, notices are sent there. Notices are sent by mail to those who do not use the portal. The deadline for sending notices is September 1, 2023.

You can pay through the ERIP system, or at bank branches, or at the post office.

The amounts of rent for land plots are not included in the notice; to pay them, you need to refer to the lease agreement! The deadline for paying this payment for 2022 is also no later than 15.11.2023 (in full).

5. Methods of summoning individuals to the tax authority within the framework of administrative proceedings

To participate in administrative proceedings, an individual participant may be summoned to the tax authority (Article 11.6 of the Code of Administrative Offences):

- by a summons served on the said person against receipt, and in case of his temporary absence - on an adult member of his family, the employer with whom this person is in labor relations, the administration of the educational institution where he studies;

- by electronic or other communication, including the Internet (e.g., SMS notification, telephone message, messenger message (Viber, Telegram), etc.).

A legal entity participating in the administrative process is notified of the summons of its representative to the body conducting the administrative process by a summons sent to the location of the legal entity.

The person who received the summons is obliged to notify the body conducting the administrative process about the existence of valid reasons preventing appearance at the summons at the appointed time.

In case of failure to appear at the summons without valid reason, an individual in respect of whom the administrative process is being conducted, his legal representative, the victim (individual), the witness may be brought by order of an official of the body conducting the administrative process. In addition, for evasion of appearance without valid reasons, administrative liability is provided in the form of a fine of up to thirty basic units (Article 25.6 of the Code of Administrative Offenses).

6. Specific types of income tax benefits: sale of other property

Income from the alienation for consideration of other property owned by individuals is not subject to income tax.

if this property was not used by the individual

Other property does not include:

- property previously used by the taxpayer in entrepreneurial activity as fixed assets,

- securities and financial instruments of derivative transactions,

- real estate objects,

- shares, stakes (parts of shares, stakes) in organizations, an enterprise as a property complex,

- property rights,

- a material object in which an intellectual property object is expressed and which is owned by the author or other right holder,

as well as property specified in paragraph 19 of this Article. The provisions of this paragraph also apply to income received by citizens of the Republic of Belarus who are not recognized as tax residents of the Republic of Belarus from the alienation for consideration of the specified property;

The exemption applies to tax residents* of the Republic of Belarus and citizens of the Republic of Belarus regardless of residency

*Tax resident – an individual who is on the territory of the Republic of Belarus for more than 183 days.

7. Specific types of income tax benefits: sale of capital constructions

Income from alienation for consideration (sale, exchange, rent) of one residential building with outbuildings (if any), one apartment, one dacha, one garden house, one garage, one parking space, one land plot, one unfinished capital construction located on a land plot provided for the construction and maintenance of a residential building, gardening, dacha construction, owned by them for five years is not subject to income tax.

The five-year period is calculated from the date of the last alienation for consideration of property of the same type. For example: a dacha was sold on 30.10.2022, an apartment was sold on 16.03.2023. Since two different types of property were sold, both items are exempt from taxation. A tax return is not required when selling exempt property.

The exemption applies to tax residents* of the Republic of Belarus and citizens of the Republic of Belarus regardless of residency

*Tax resident – an individual who is on the territory of the Republic of Belarus for more than 183 days.

8. Specific types of income tax benefits: sale of vehicles

Income tax is not levied on income of citizens of the Republic of Belarus from the alienation for consideration within a calendar year of one vehicle with a technically permissible total mass not exceeding 3500 kilograms and a seating capacity, excluding the driver's seat, not exceeding eight, or another motor vehicle (hereinafter referred to as vehicles).

For example: on 30.10.2022 one passenger car was sold, on 16.03.2023 another passenger car was sold. Since the cars were sold in different calendar years, they are both exempt from taxation. A tax return is not filed when selling exempt property.

Another example: on 30.10.2022 one passenger car was sold, on 16.12.2022 a motorcycle was sold. The passenger car is exempt from taxation. The motorcycle, as the second vehicle alienated within a calendar year, is subject to taxation; a tax return must be filed with the tax authority between 01.01.2023 and 31.03.2023.

If two or more vehicles are alienated on the same day, the taxpayer may independently choose which one is not subject to income tax.

The exemption applies to tax residents* of the Republic of Belarus and citizens of the Republic of Belarus regardless of residency.

*Tax resident – an individual who is located in the territory of the Republic of Belarus for more than 183 days.

 

1. And again about the salary that does not exist

Another cry for help from people who have been deceived by an employer who promised to pay decently for the work performed "off the books" but "forgot" about his promise, forces us to remind again and again: "By agreeing to a salary "in an envelope," you yourself (voluntarily!) condemn yourself to life without rules and deprive yourself of protection, whether social or material." Your verbal agreements are unlikely to be a weighty argument in defending your rights to payment for your labor.

We strongly recommend choosing official relations: it is calm for you, and "pleasant" for the budget.

Live wisely! Work honestly!

2. About the Rating Assessment Portal

In the Republic of Belarus, there is a rating assessment portal for the quality of services and administrative procedures (http://quality-of-services.by/admin/organization/profile/local-registry), created to ensure the most objective assessment of the effectiveness of organizations providing services to the public through questionnaires (surveys).

Through the Portal, you can express your opinion on the quality of service to the public by government bodies and organizations, including the Ministry of Taxes and Levies Inspectorate for the Polotsk District, by assessing:

- the simplicity and clarity of the process of obtaining a service or carrying out an administrative procedure;

- compliance with the established deadline for providing a service or carrying out an administrative procedure;

- the availability of information on the procedure for obtaining a service or carrying out an administrative procedure;

- the politeness and friendliness of employees.

 

1. How to find payment details for taxes

On the website of the Ministry of Taxes and Levies of the Republic of Belarus (https://nalog.gov.by/), on the main page, there is a section "Payment details for taxes". Enter the section, and two links will open:

I) list of budget accounts

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

The payment details for the republican budget differ in the currency of payment, and for the local budget – by the budget sub-level: basic, primary, regional. The gradation of local budgets may be determined, for example, by the taxpayer's subordination, the taxpayer's location, or the objects used by them.

If you are not sure of the budget type into which the payment is credited, select "all budgets" and the service will display the results in tables by "Search", with the hint "to view the list of payments made to the republican (local) budget, click on the link" above each of them. Following the link will help determine the budget type (level).

II) List of payments to the budget

In this section, by the name of the tax, determine the payment code, which is indicated when filling out payment documents.

2. Transport tax for individuals

From 01.01.2022, for vehicles for which there is no information about their type, and other vehicles, the transport tax rate is set at 41 rubles per year. These include, for example, mopeds, quad bikes.

 Please note that in accordance with the Traffic Rules, a vehicle is a device intended for movement on the road and for transporting passengers, goods, or equipment installed on it.

If you are the owner of such transport, then by this year, no later than 15.11.2023, you must pay the transport tax based on the 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, contact the tax authority, as failure to receive the notification does not exempt you from paying the tax.

3. For users of the "Tax on Professional Income" application

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

Now, a check generated through the application is a document confirming the payer's receipt of payment for the sale of goods, performance of work, provision of services (including upon receipt of advance payment, deposit).

For reference: The fine for not generating a check in the application is established in the amount of up to thirty basic units (Article 13.14 of the Code of Administrative Offenses).

The obligation to provide the buyer with a receipt in electronic or paper form is also subject to an exception: if the buyer refuses to receive it, the obligation to provide the receipt is waived.

When carrying out activities for the provision of facilities for short-term accommodation (transaction type - "Rent"), mandatory details in the receipt include information about the address and type of residential premises.

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

Changes (including liability measures) are effective from 08.06.2023.

 

1. Rural tourism: understanding taxation nuances

Until July 1, 2023, individuals engaged in agro-tourism services are required to obtain a decision from the district executive committee to carry out agro-tourism services.

Regional executive committees are granted the right to determine lists of settlements where agro-eco-estates are not allowed to be located (hereinafter - the List). However, if an operating agro-eco-estate is located in a territory included in such a List, then, subject to other requirements of Decree of the President of the Republic of Belarus No. 351 dated 04.10.2022 "On the Development of Agro-Ecotourism" (hereinafter - the Decree), the agro-eco-tourism entity may continue to provide services in this area.

 Taking into account the provisions of the Tax Code of the Republic of Belarus, agro-eco-tourism entities that have received a decision to carry out their activities will, from 01.07.2023:

1) pay a fee for carrying out agro-tourism services - if they are transferred to pay this fee by decision of the district executive committee.

At the same time, transfer to paying the fee by decision of the executive committees is not allowed if the agro-eco-estate is located in a territory included by the regional executive committee in the List, therefore, such entities are subject to taxation according to item 2 below);

2) pay tax on professional income (NPD) - in other cases.

The application of the NPD is possible only after installing the "Professional Income Tax" application on your gadget with Internet access. After informing the tax authority about the application of the NPD, you can start working. For each fact of receiving money, a receipt must be generated, which should be provided to the customer of the service either on paper or electronically. Information about the amount of transactions is sent to the tax authority. The NPD (unlike a fee) is paid on income received during the reporting period (month) at the end of that period: the tax authority, based on the information received about the transaction amounts, determines the tax amount for the month and notifies through the Application about the amount to be paid. Thus, if payment is received, the tax is paid; if there is no payment, the tax is not paid. In addition, taxpayers registered in the Application for the first time are granted a deduction of 2,000 rubles: until your income exceeds this threshold, there is no tax to pay! The generally accepted tax rate is 10%, and for old-age pensioners, it is 4%.

An agro-ecotourism entity that has decided to cease its activities must (regardless of the tax system applied) send a written notification to the district executive committee in the form established by the Ministry of Sports and Tourism.

The district executive committee may independently decide to terminate the activities of an agro-ecotourism entity if:

- during activities on the territory of the corresponding agro-ecotourism estate, non-compliance with the conditions stipulated by the Decree is revealed (which is confirmed by a written conclusion of the district commission);

- there are systematic (two or more times within a year) violations of legislation in the field of agro-ecotourism.

If the status of "agro-ecotourism entity" is lost and there is a desire to continue working with facilities that do not meet the modern requirements for agro-estates, it is necessary to determine the taxpayer status. For example, providing residential premises, garden houses, dachas for short-term accommodation to other individuals, preparing food in households, renting out sports and entertainment equipment, etc., an individual can do so by paying tax on professional income or by paying a unified tax for individual entrepreneurs and other individuals. Renting out housing or non-residential premises for long-term lease to other individuals can be done by paying personal income tax in fixed amounts. However, providing bath (sauna) services, as well as renting out property, if such rental has signs of entrepreneurial activity (e.g., long-term lease of two or more real estate objects to a legal entity or individual entrepreneur, etc.), can only be done after state registration as a business entity.

In a specific case (due to specific taxation features and the possibility of choosing a tax system), an individual may contact the tax authority.

2. Gambling: easy to start, hard to quit

There is nothing superfluous in a person: body, feelings, emotions – all these are components of one harmonious mechanism. Imbalance creates a burdensome feeling of lacking something, and a person tries to compensate for this "something." The choice of compensation methods can be highly individual: alcohol, drugs, gambling, destructive cults… Any of them causes irreparable harm to both physical and psychological health.

The dangers of gambling are known to every rational being. However, even knowing in advance the problems that gambling can bring, a person still takes the risk. New recruits to the ranks of ludomaniacs (gambling addicts) appear almost daily. Statistics do not scare "newcomers," neither the experience of others nor the warnings of specialists that it is practically very difficult to emerge victorious from the "clutches" of this affliction.

But it is worth considering that any game is created not for your triumph, but, on the contrary, it is organized in such a way that you will still lose. Do not test yourself – simply do not take a step that will cross out your principles and respectability, take away your health, family, and money. Do not look for excuses for your weaknesses. Learn to notice the positive moments and maintain a state of satisfaction. Make a choice not in favor of gambling, but in favor of harmony and well-being.

Live wisely!

 

1. Under what conditions can one legally "work as a taxi driver"

Providing passenger transportation services on a paid basis is only possible after state registration as a business entity (individual entrepreneur or legal entity). Individuals are prohibited from carrying out this activity.

A registered business entity must notify the local executive body (in writing or electronic form) before commencing transportation activities.

A taxi vehicle must be equipped with a software cash register or a cash register combined with a taximeter, with a control device from the tax authorities installed.

Card payment terminals must also be installed and used, ensuring, among other things, the acceptance of payments when using bank payment cards of the payment systems BELKART, Visa, and Mastercard.

Upon completion of a car taxi service, when settling the payment in cash or by bank payment card, the taxi driver is obliged to issue the passenger a payment document confirming the payment for the service, and in cases of payment for the service by cashless means using electronic information systems (EIS) – to send an electronic receipt to the e-mail address specified by the customer.

To carry out transportation, one must either conclude an agreement on the provision of services with a taxi dispatcher or independently ensure the organization and management of the passenger transportation process by taxi cars, including using EIS. Carriers not using the services of a taxi dispatcher are obliged to submit information on completed transportation in the form of an electronic document to the relevant regional tax inspectorate (Minsk city) by the 20th day of the month following the reporting quarter.

The obligation to use cash registers and (or) terminals does not apply to receiving payments in one's favor by cashless means using other payment instruments and (or) electronic money when carrying passengers by car in regular or irregular service (except for taxi services).

In their activities, business entities are obliged to ensure the complete reflection of received revenue in accounting records and tax declarations. Individual entrepreneurs can only work by paying income tax; legal entities can use either the simplified taxation system or the general procedure with payment of profit tax.

When hiring employees, salary payment must be documented with mandatory calculation, withholding, and transfer of income tax to the budget, as well as the submission of a tax declaration.

2. Cosmetic services: what a natural person can do without state registration

Natural persons engaged in self-employment in the field of "cosmetic services" by paying a single tax or tax on professional income can provide the following services:

1) hygienic skin care services for the face, neck, décolleté, and scalp, including:

1.1) consultations on skin care for the face, neck, décolleté, and scalp, selection of perfumery and cosmetic products, and recommendations for their use;

1.2) cosmetic hygienic massage (manual) of the face, neck, décolleté, and scalp;

1.3) hygienic skin cleansing (manual);

1.4) cosmetic skin care for the face, neck, décolleté, and scalp using perfumery and cosmetic products (gels, lotions, masks, creams, etc.), including:

- cleansing;

- moisturizing;

- nourishment;

- lipid balance correction (for oily and dry skin);

- protection (including from UV rays, cold, environmental pollution, and occupational factors);

2) aesthetic hair removal using depilation (waxing, sugaring).

Services must be provided without the use of physiotherapy equipment.

3. Cosmetic services: what an individual cannot do without state registration

Examples of activities that an individual cannot carry out without registration as a business entity:

- cosmetic teeth whitening,

- cosmetic application of skyces (dental jewelry),

- tattooing, piercing, and body painting services,

- taping (applying tapes (elastic patches) to body parts, face),

- laser, photo-, electro-epilation, ELOS epilation,

- laser skin rejuvenation,

- injection, correctional injection therapy, mesotherapy,

- solarium services,

- cosmetic massage of other human body parts (except face, neck, décolleté, and scalp), therapeutic massage with special massage techniques,

- services using physiotherapy equipment.

4. Don't forget to pay on time

June 1, 2023 is the deadline for paying income tax calculated based on the declaration of income received by individuals in 2022. We remind you that late payment of tax incurs penalties for each day of delay, as well as administrative liability.

Payment can be made through banks, post offices, via the ERIP system through internet banking, mobile banking, as well as in the "Personal Account".

5. On the issuance of checks by payers of tax on professional income

A check must be generated by the payer at the moment of receiving funds for each transaction. In case of settlements using bank payment cards, QR codes and/or mobile applications, non-cash funds, or electronic money, a check for each transaction can be generated no later than the 7th day of the month following the month in which the settlements were made.

A registered check can be corrected or canceled, for example, if the buyer returns the goods or an error is found in its completion. To do this, in the "Checks" section / "Checks" tab, you need to open the required check and, using the "Correct Check" button, enter the value "0" in the "Settlement Amount" field. After that, a new check with the correct data is generated in the established manner.

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Graduation Ceremonies are Coming Soon

Individuals can provide services as toastmasters, act as actors, musicians, stand-up comedians, and also service celebratory events (graduations, weddings, etc.) without registering as an individual entrepreneur, only by paying a unified tax!

The tax rate in the territory of the city of Miory and the Miory district is 294 rubles. Please note that the tax rate is applied not at the place of residence (registration) of the service provider, but at the place where the service is provided. The tax amount is reduced by 20% for pensioners, disabled persons, and parents of 3 or more children. Parents who are disabled persons of Group I or II, raising minor children or children receiving education on a full-time basis, are fully exempt from paying the tax.

We notify the tax authority, pay the tax, and work without involving other individuals. It is not allowed to carry out the specified activity using the tax on professional income!

 

On the approaching deadline for income tax payment

The Ministry of Taxes and Levies Inspectorate for the Polotsk District reminds individuals who have filed tax declarations (calculations) for income tax for 2022 that the calculated tax must be paid no later than June 1, 2023. Payment can be made through: a bank, post offices, via the ERIP system through Internet banking, mobile banking, as well as in the "Personal Account".

        Late payment of income tax incurs a penalty, and administrative liability is also provided.

 

For citizens deciding to get a dog

On the territory of the Miory District, by decision of the local Council of Deputies, a tax for dog ownership has been established. All dog owners whose pets are older than 3 months must pay the tax. Exceptions (benefits) are provided for the following categories:

- disabled individuals for whom keeping a guide dog is a vital necessity;

- old-age pensioners, disabled individuals of the first and second groups - for one dog;

- residents of individual houses, provided they keep no more than one dog.

 The pet must be registered with the Housing and Communal Services Department at the place of residence, after which the tax amount for keeping a dog will be included quarterly in the utility bills, which should be paid simultaneously with the payment for the use of residential premises. The tax amount depends on the dog breed: 55.5 rubles are paid for keeping a potentially dangerous breed, and 11.1 rubles per quarter for other breeds.

Administrative liability is provided for non-payment of the tax.

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1. On craft activities

The Ministry of Taxes and Duties Inspectorate for the Polotsk District reminds that from July 1, 2023, artisans who have not ceased their activities, in the absence of a decision by local executive and administrative bodies on the application of a fee for carrying out artisanal activities, are obliged to switch to the application of tax on professional income.

Artisans who claim to apply the fee after June 30 may submit information about their activities to the local authorities at their place of residence, based on which a decision will be made on the possibility of applying the fee by a specific individual.

The types of activities related to artisanal activities are provided for by Decree of the President of the Republic of Belarus No. 364 of October 9, 2017 "On the implementation of artisanal activities by individuals"

2. Care for burial sites

To keep burial sites looking neat, regular cleaning of debris and excess vegetation, cleaning and painting of fences, leveling of the plot, maintenance and repair of installed monuments are necessary. Such services are in high demand today. If you decide to provide such services, take care of the legality of your earnings: you can work either by paying a single tax (if the customers are individuals), or by applying the tax on professional income (customers can be individuals, legal entities, or individual entrepreneurs). The single tax rate per month in the city of Miory and Miory District is 94 rubles, the tax is paid before the start of activities. When applying the tax on professional income, do not forget to generate receipts for each transaction!

We also remind you that you cannot involve other persons in your activities – each individual must independently pay taxes on their side jobs.

3. On the details for paying the tax on professional income

The Ministry of Taxes and Duties Inspectorate for the Polotsk District reports that the tax on professional income is paid to the accounts of the republican budget at the place of residence of the individual.

Payment details for taxpayers in the city of Miory and Miory District:

Beneficiary – Main Treasury Department of the Ministry of Finance of the Republic of Belarus for the Vitebsk region, Account number BY97AKBB36029130100020000000 in JSC "ASB Belarusbank" Minsk BIC AKBBBY2X, Beneficiary UNP 301312008. Payment code to the budget 00304.

4. On taxation of income received in Ukraine

Due to Ukraine's unilateral decision to terminate the Agreement between the Government of the Republic of Belarus and the Government of Ukraine for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Property, the provisions of this Agreement do not apply to income accrued (paid) from 01.01.2023, as well as to profits, property for tax periods beginning from 01.01.2023.

What this means:

- if a Belarusian taxpayer receives income in 2023, on which tax has been paid in Ukraine, then taxes on the same income will be paid in the Republic of Belarus in accordance with national legislation, without crediting the amounts of taxes paid in Ukraine;

- if a Ukrainian taxpayer receives income from sources in the Republic of Belarus in 2023, then tax on it will be paid into the Belarusian budget, regardless of the fact that the income is subject to taxation in Ukraine.

Certificates of taxpayer residency and of the amounts of tax paid to the budget are not issued and are not accepted for consideration as a document that allows for the crediting of paid tax amounts or for paying tax in only one of the countries.

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1. On the declaration of income by individuals for 2022.

If in 2022 you received income from the sale of a second apartment (house, land plot) within five years, from the sale of a second passenger car within a calendar year; income in the form of gifts from non-close relatives in an amount exceeding 8078 rubles, or income from sources outside (beyond) the Republic of Belarus, do not forget to submit a personal income tax return (calculation) no later than March 31, 2023.

The declaration can be submitted through the Personal Account of the Taxpayer or on paper. The tax inspectorate in Polotsk is at your service (Miory, Kommunisticheskaya St., 8):

• on Mondays and Thursdays from 8:00 to 19:00 without a lunch break;
• on other working days – from 8:00 to 13:00, from 14:00 to 17:00;
• on Saturdays, March 18 and 25, 2023 – from 9:00 to 13:00.

2. Areas where the application of the tax on professional income (NPD) is not permitted

For activities that require mandatory licenses, certificates, and other permits, or for which mandatory registration as a business entity is required, the application of the tax on professional income by an individual is not permitted. These include, for example:

• accounting services,
• auditor and tax consultant services,
• legal services,
• psychologist services,
• trainer services (within the meaning of Article 1 of the Law of the Republic of Belarus of January 4, 2014 No. 125-Z "On Physical Culture and Sports")
• educational services, consulting and coaching activities, training courses (e.g., in yoga, foreign languages, hairdressing, drawing, etc., in groups and individually)

* Training on personal computer operation is an exception, as it is directly listed among the types of activities that can be carried out with the payment of NPD.

• passenger transportation services by taxi.

3. Tax on professional income (NPD) when renting out property

The NPD can be applied when renting out property for "long-term" lease if:

• the leased property is not encumbered by restrictions on its lease;
• there are no signs of entrepreneurial activity in such activity;
• at the same time, the individual does not carry out the same activity as an individual entrepreneur;
• the property is leased to a legal entity or an individual entrepreneur;
• movable property is leased to another individual.

If, under the lease agreement, the lessor is reimbursed for utility services by the payer of the tax on professional income (NPD) from the lessee, then such amounts are not included in income and are not indicated when generating receipts in the "NPD" application.

Please note: when leasing real estate (residential and/or non-residential premises, parking spaces) to individuals, income tax is calculated and paid in fixed amounts.

4. Tax on Professional Income (NPD) when leasing property

The NPD can be applied when leasing property on a "short-term" basis if:

• residential premises, garden houses, dachas are leased
• the leased property is owned by the payer or is in the joint marital property
• the property is leased only to other individuals*

* in this case, individual entrepreneurs are not considered individuals

• at the same time, the individual does not carry out the same activity as an individual entrepreneur

5. Tax on Professional Income (NPD) in the fields of crafts and agro-ecotourism

Individuals engaged in providing services in the field of agro-ecotourism and craft activities can, as of January 1, 2023, pay at their choice either the NPD or the fee for the relevant activity (for services in the field of agro-ecotourism or craft fee). From July 1, 2023, agro-ecotourism entities and craftspeople are obliged to apply the NPD. At the same time, by decision of local executive and administrative bodies, such persons may be granted the right to continue paying the fee.

Please note that applying the NPD does not exempt the agro-ecotourism entity from providing information on the conclusion (absence) of agreements for the provision of services in the reporting year to the tax authority at the end of the reporting year (or period upon decision to cease activities).

6. Tax on Professional Income (NPD): remote work

Individuals are eligible to apply the NPD (tax on professional income) for services rendered remotely using the Internet upon orders from citizens, individual entrepreneurs, and/or organizations.

Mandatory conditions:

• the activity must be carried out independently;
• the activity must be carried out outside the location of the customer (their branch, other separate structural unit), territory, or facility under the customer's control;
• the customer is not an employer;
• rendering the services does not require obtaining permits, certificates, licenses, etc.
• the Internet is used to render the services;
• the results of the rendered services are transferred via the Internet.

7. On settlements using cryptocurrencies

The circulation of digital signs (tokens) in the Republic of Belarus is regulated by Decree of the President of the Republic of Belarus of December 21, 2017 No. 8 "On the Development of the Digital Economy".

Bitcoin cryptocurrency, another digital sign (token) used in international circulation as a universal medium of exchange.

In accordance with the norms of national legislation governing the procedure for settlements for goods (works, services) sold, tokens (including cryptocurrency) are not a means of payment in the Republic of Belarus.

The possibility for individuals engaged in activities without state registration (e.g., paying professional income tax, unified tax, etc.) to receive tokens as payment for goods (works, services) is not provided. That is, the use of cryptocurrencies in settlements is unlawful.

8. On the electronic service

The official website of the Ministry of Taxes and Duties features an informational electronic service "Question-Answer" (https://nalog.gov.by/question-answer/), where you can find up-to-date answers to taxation-related questions.

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1. On income tax when renting out property

The Tax Inspectorate draws the attention of citizens receiving income from renting out residential or non-residential premises to other individuals that the draft Law of the Republic of Belarus "On Amendments to Laws on Taxation" (hereinafter referred to as the draft) plans to amend the rates of personal income tax in fixed amounts from 01.01.2023.

Thus, for renting out one residential room in residential premises, a garden house, a dacha, located in the city of Polotsk, 27.0 rubles per month should be paid, in other cities of regional, district subordination and urban-type settlements (Braslav, Miory, Vetrino urban-type settlement) - 19.8 rubles, in other settlements - 14.2 rubles.

The rates of personal income tax for renting out garages depend on the type of garage (metal, brick, etc.) and the category of the settlement in which they are located, and vary from 4.3 rubles in other settlements to 10.0 rubles per month for a garage in Polotsk.

For other non-residential premises, the tax rates per month are provided in the following amounts: in the city of Polotsk and other cities of regional, district subordination and urban-type settlements (Braslav, Miory, Vetrino urban-type settlement) - 4.3 rubles per square meter, in other settlements - 2.9 rubles per square meter.

It should be noted that the draft provides that only the system of paying personal income tax in fixed amounts applies to renting out property to individuals. Tax on professional income cannot be paid for such activities.

2.The types of activities that individuals can carry out with the payment of tax on professional income have been determined.

From January 1, 2023, a new tax is introduced for individuals - tax on professional income (NPD). The Government has determined the List of types of activities that can be carried out using the new taxation regime. These include (the List is limited!):

• providing residential premises, garden houses, dachas owned by an individual to other individuals for short-term accommodation
• leasing of property (except for property, the lease of which is not allowed or is restricted by legislative acts), if such activity does not contain signs of entrepreneurial activity provided for in paragraph 2 of clause 1 of Article 1 of the Civil Code of the Republic of Belarus
• handicraft activities and activities for providing services in the field of agroecotourism
• hairdressing and cosmetic services, as well as manicure and pedicure services
• face painting
• event video recording
• photography, production of photographs
• tutoring
• speech-language pathology services
• copying, document preparation and other specialized office activities,
• written and oral translation services
• washing and ironing of bed linen and other items in households of citizens, purchasing food products, washing dishes and cooking in households of citizens, paying for housing and utility services from the funds of the serviced person
• care for adults and children
• mowing grass, cleaning the green territory from leaves, mowed grass and debris
• provision of services for growing agricultural products, provision of services for grinding grain, pressing juice, herding livestock
• services for the maintenance, care and training of domestic animals, except for agricultural animals
• production of clothing (including headwear) and footwear
• repair of clothing, knitwear and headwear, except for the repair of carpets and carpet products
• sawing and splitting firewood, loading and unloading of goods
• repair and restoration, including re-upholstering, of household furniture
• furniture assembly, installation (fastening) of interior items and household goods in households (except for air conditioners and gas stoves), installation of built-in kitchens, built-in wardrobes, mezzanines
• repair of watches, shoes, umbrellas, bags, suitcases, making duplicate keys, applying instant engraving on items provided by the consumer
• tuning, repair of musical instruments
• website development, computer and software installation (setup), computer recovery after failure, repair, maintenance of computers and peripheral equipment, personal computer training
• interior design, graphic design, decoration (ornamentation) of vehicles, interior of capital structures (buildings, structures), premises, other places, as well as modeling of interior design items, textile products, furniture, clothing and footwear, personal use items and household goods
• landscape design
• rental, hire of entertainment and sports equipment (bicycles, skates, tourist equipment, etc.)
• provision of services rendered by means of automatic scales for measuring weight and height
• cleaning of vehicle interiors
• maintenance and care of graves
• packaging of goods provided by the consumer*
• cleaning and tidying services rendered to consumers* for residential premises
• plastering, painting, glazing, floor covering and wall cladding, wallpapering, stove and fireplace laying (repair), roof cleaning and painting, fence and utility building painting, installation of door leaves and frames, windows and window frames, frames made of various materials, performed for consumers*
• courier activities (delivery of goods, packages) carried out for consumers*
• one-time sale (no more than 5 days in a calendar month), carried out by temporarily staying and temporarily residing in the Republic of Belarus (hereinafter referred to as foreign citizens), under special permits issued in accordance with legislative acts, to consumers* at trading places and (or) in other places established by local executive and administrative bodies, of works of painting, graphics, sculpture, folk art crafts, crop production and beekeeping products
• implementation by individuals, except for foreign citizens, for consumers* of the following goods:

horticultural products, ornamental plants, their seeds and seedlings, animals (except kittens and puppies), bakery and confectionery products made by these individuals, ready-made culinary products (provided they are sold at trading places and/or other places established by local executive and administrative bodies)

kittens and puppies (provided that a domestic animal (cat, dog) is kept)

*Consumer means a person who intends to order or acquire, or orders, acquires, or uses goods (works, services) exclusively for personal, household, family, and other needs not related to entrepreneurial activities

Activities defined by the List without reference to a consumer* may be carried out both within the framework of relations with individuals and with business entities (organizations and individual entrepreneurs). The reference to a consumer* limits the payer in the choice of the subject of the relationship – it can only be another individual.

To apply the specified tax regime, an individual must install the "Tax on Professional Income" application and register in it. Detailed information and instructions for installing and using the Application are available on the official website of the Ministry of Taxes and Duties (https://nalog.gov.by/) in the section "Current/Tax on Professional Income" and then follow the link of interest.

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1. Gambling and children

Gambling, like alcohol, nicotine, and drugs, makes a person an object of addiction and poses a danger to their physical and psychological health. Even adults, fully formed individuals, cannot always cope with such a hobby, so what can be said about children and adolescents.

Children do not become avid gamers immediately: first, there is an acquaintance with the rules of a fictional world, trying on "mine or not mine." The "Interest" stage can last a long time, and many remain at this stage, when there is no obsessive desire to play yet, and preferences are easily given in favor of other hobbies. The "Engagement" stage is the next step, where the child becomes increasingly interested in the virtual world. The first alarm bell for parents is when "just five more minutes" imperceptibly turns into "an hour or two"; the child is still able to refuse to play, but increasingly seeks to return to it. This stage is quickly replaced by the next one – "Addiction." Everything becomes an obstacle: parents, friends, school, food, sleep... A once compliant and well-behaved child becomes aggressive or falls into depression. In the house, of course, a brownie appears, who "hides" valuables somewhere. All this signals the beginning of serious problems, so for the sake of the whole family, it is necessary to turn to specialists who will help to get the child out of gaming addiction, establish relationships with the world, and prevent relapse.

There is another stage that can lead to irreversible changes in the brain – "Clinical Addiction." This is an absolute inability to control oneself, accompanied by headaches and hallucinations. The understanding that such a stage does exist should spur adults to prevent its occurrence.

Parents are the most important people in any child's life: it is important to simply talk to them, not to be afraid to ask what they want, to build trusting relationships, to respect their feelings and desires. Help your child fill his life with meaning so that he does not seek the meaning of life in games.

2. Tax on the sale of New Year's trees

Individuals without registration as individual entrepreneurs can sell ornamental plants, including Christmas trees, at trading places and/or in other locations established by local executive and administrative bodies.

Before commencing trade, no later than the day preceding the commencement of trade, a notification in the prescribed form shall be submitted to the tax authority in writing or through the Personal Account of the taxpayer. Based on the notification, the tax authority will calculate the amount of the single tax to be paid on the eve of the commencement of trade.

The tax rates per month are:

• for Polotsk and Novopolotsk – 132.00 rubles;
• for other settlements (including Braslav, Miory, district) – 130.00 rubles per month.

For pensioners, disabled persons, and large families, the rate is reduced by 20%. In addition, the amount of the single tax depends on the number of trading days: if trading for less than 15 days in a calendar month, the tax is paid in half the amount.

3. An accessible way to check product safety.

The legality of purchased goods can now be easily verified by installing the free mobile application "Electronic Mark". A digital Data Matrix code applied to the product, scanned with a mobile phone camera, is recognized by the Application, and information about the product (belonging to the declared trademark, type and name, qualitative composition, shelf life, manufacturer, authenticity of marking by identification means, etc.) is displayed on the phone screen.

Information about the marking is displayed in a specific color scheme: green means the product is in circulation in the Republic of Belarus, yellow is allowed for introduction into circulation in the Republic of Belarus, red means the product cannot be introduced into circulation (either it has been withdrawn, or the authenticity of the marking code has not been confirmed, or there is no information about the product in the catalog). That is, product statuses ("marked", "shipped", "introduced into circulation", "imported into the Republic of Belarus", etc.), highlighted in green or yellow, indicate the legality of the product, while statuses marked in red give reason to doubt its safety.

Discrepancies or violations can be reported in the same Application using the "Complaint" button (if necessary, current photos of the product, identification means, etc. can be attached).

4. On the tax on professional income

From January 1, 2023, a new tax is introduced for individuals – the tax on professional income (NPD). To apply it, an individual only needs to install a digital platform – the "Tax on Professional Income" application (the Application) using a smartphone or computer (tablet) connected to the Internet and register in it;

The Application is mandatory for use and provides a remote method of interaction between an individual and the tax authority, offering a range of tax services: registration; creation of records of settlements made; transfer of information on the amount of settlements to the tax authority; notification by the tax authority to the taxpayer of the amount of NPD subject to payment at the end of the calendar month.

NPD includes mandatory insurance contributions to the FSZN budget.

The tax rates are set at 10% regardless of the amount of revenue received when working with individuals and foreign legal entities. When working with Belarusian organizations and individual entrepreneurs – 10% for revenue up to 60,000 rubles and 20% on income received from such entities exceeding 60,000 Belarusian rubles.

For individuals registered for the first time as NPD payers, a benefit is provided in the form of a tax deduction of 2,000 Belarusian rubles (the amount of taxable income is reduced by 2,000 rubles). The remainder of the unused deduction can be carried over to subsequent calendar years, provided that the individual has not ceased to apply NPD. It should be noted that the amount of NPD is determined taking into account the benefits provided by social security legislation. For example, a pension recipient is exempt from paying insurance contributions, and in this regard, NPD will be paid without taking into account the amounts attributable to FSZN deductions (i.e., at a rate of 4% or 8%).

Accounting for income received is carried out by means of generated checks in the "Tax on Professional Income" application. Submission of reports and tax declarations is not required.

The tax is calculated by the tax authority, and its preliminary amount is calculated automatically in the Application.

The tax authority calculates the amount of tax payable monthly and, no later than the 10th day of the month following the expired calendar month, notifies the taxpayer of the calculated tax amount through the Application. The individual must pay the calculated tax in any convenient way no later than the 22nd day of the month following the expired calendar month.

The individual informs the tax authority about the commencement and termination of activities with NPD payment through the Application.

Working with NPD payment or with another system is the taxpayer's own choice!

5. On self-employment of minors

The current legislation does not prohibit minors aged 14 to 18 from engaging in activities that are not entrepreneurial. Such activities are possible only with the consent of their legal representatives (parents, adoptive parents, guardians) and only if they hinder minors from receiving general secondary education and are not harmful to their health and development.

Consequently, minors aged 14 to 18, subject to the specified conditions, may engage in self-employment activities (activities that, in accordance with Part 4, Paragraph 1, Article 1 of the Civil Code of the Republic of Belarus, are not recognized as entrepreneurial):

• with the payment of a single tax (when providing services to other individuals),
• with the payment of personal income tax (when providing services to legal entities and individual entrepreneurs),
• with the payment of a fee for carrying out handicraft activities,
• with the payment of tax on professional income (starting from 01.01.2023).

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The start of the new academic year on September 1 is approaching, and with it, schoolchildren, their relatives, friends, and loved ones are full of concerns and worries at schools, kindergartens, and other educational institutions. If you have decided that you are ready to help take on some of these concerns: decorate the hall, conduct photo and video shooting of the most interesting moments; produce photographs, organize and provide musical accompaniment for such memorable events, do hairstyles and manicures for the participants of the celebrations – then you only need to pay a single tax for individual entrepreneurs and other individuals (hereinafter – the single tax) before starting the activity. The amount of the single tax will be calculated by the tax authority, for which you need to submit a written notification to the tax inspectorate at your place of residence about what services you will provide, where, and for what period. If you decide to engage in several types of activities, the tax will be paid not for each of them, but at one of the highest rates.

The rate of the single tax per month is:

- for musical and entertainment services for weddings, anniversaries, and other celebrations; activities of actors, dancers, musicians, spoken word performers performing individually; providing services as a toastmaster:

** Polotsk, Novopolotsk – 202.0 rubles;

** other settlements (including Braslav, Miory, and the district) – 147.0 rubles.

for photo shooting and production of photographs

** Polotsk, Novopolotsk – 184.0 rubles;

** other settlements (including Braslav, Miory, and the district) – 147.0 rubles.

for video shooting of events:

** Polotsk, Novopolotsk – 213.0 rubles;

** other settlements (including Braslav, Miory, and the district) – 158.0 rubles.

for hairdressing and cosmetic services, manicure and pedicure services

** Polotsk, Novopolotsk – 141.0 rubles;

** other settlements (including Braslav, Miory, and the district) – 82.0 rubles.

when carrying out interior design and graphic design works and services

** Polotsk, Novopolotsk – 207.0 rubles;

** other settlements (incl. Braslav, Miory, district) – 105.0 rubles.

Flower trade for holidays – only in designated places and only upon payment of tax!

Individuals are entitled to sell flowers without registering as individual entrepreneurs. In this case, flowers can be traded without involving other persons.

The tax rate is:

** Polotsk, Novopolotsk – 132.0 rubles;

** other settlements (incl. Braslav, Miory, district) – 130.0 rubles.

The amount of the single tax depends on the number of trading days: if trading, the single tax is paid in the amount of half of the established monthly rate.

Information on single tax rates and other issues of carrying out activities on a declarative basis can be found on the website of the Ministry of Taxes and Duties Inspectorate (http://www.nalog.gov.by) or at the tax authority (Polotsk, Sverdlova St., 9, office 2, or by phone 189).

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“FOR THE ATTENTION OF CITIZENS!

Tax authorities have completed the accounting of taxpayers and objects of taxation for land tax and property tax.

Post offices of RUP "Belpochta" have begun delivering notices to individuals for the payment of these taxes for 2022.

We remind you that this year:

no later than 15.11.2022, an advance payment of 50% of the amount of property taxes accrued for 2022 is made (no later than 15.11.2023, the remaining part of the property taxes for 2022 is paid);

the exemption for property tax on one apartment owned by an individual has been canceled;

a new notification form for the payment of real estate tax and land tax by individuals has been introduced, which also includes transport tax (the notification does not contain information about the full name and contact phone number of the tax inspection officials).

For clarification, citizens can contact any tax inspection in person or by phone numbers of the tax inspections at the location of the property, indicated on the website of the Ministry of Taxes and Levies of the Republic of Belarus, as well as by the following phone numbers of the department for work with taxpayers in the Miory district of the tax inspection of the Ministry of Taxes and Levies for the Polotsk district:

8 0215 25 15 57 Malyavko Valentina Mikhailovna, Deputy Head of the Tax Inspection;

8 0215 25 15 22 Rachitskaya Teresa Tadeushevna, Deputy Head of the Department;

8 0215 25 15 23 Ragimova Elena Ivanovna, Chief State Tax Inspector;

8 0215 25 14 64 Mukho Anna Ivanovna, Leading Referent Mukho Anna Ivanovna.

In connection with the foregoing, the tax inspection of the Ministry of Taxes and Levies for the Polotsk district recommends thinking about the timely payment of property taxes now and making it as soon as possible after receiving the notification.

Taxes can be paid in any convenient way: at a bank institution or post office, as well as through Info-kiosks and Internet banking. Individuals who are members of garage cooperatives and horticultural associations can make payments by submitting the payment amounts to these organizations, which will transfer them to the budget.

Individuals who have access to the "Taxpayer's Personal Account" can make payments through this electronic service.

Pay your taxes on time!

Tax Inspection of the Ministry of Taxes and Levies for the Polotsk district

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Gifts of the forest: taxes are paid only in special cases

The season for gathering berries and mushrooms is in full swing. Individuals who sell the collected produce to other individuals or sell it to organizations and/or individual entrepreneurs engaged in commercial harvesting (procurement) of the specified produce are eligible for a personal income tax (hereinafter referred to as income tax) benefit: no tax is payable on income derived from such sales.

However, if a tax authority conducts an audit of an individual's expenses against their income, this individual may be asked to provide explanations regarding the sources of income. If the person indicates in these explanations that the relevant amount of income was received from the sale of mushrooms and berries, then income tax at a rate of 10% will be calculated on the amount of income exceeding 200 base units per year.

That is, income tax is payable only if, during an audit, funds received from the sale of collected produce are indicated as the source of income, and only on the amount exceeding the declared income by a sum equal to 200 base units per year. In other cases, these incomes, as before, are exempt from income tax.

Similar rules apply to income from the sale of other wild produce and medicinal herbs.

2. On the deadlines for paying property taxes

November 15, 2022, is the deadline for paying the transport tax for 2021 and advance payments for real estate tax and land tax for 2022.

This year, taxpayers of real estate tax and land tax will pay these taxes at 50% of the amount calculated for 2022. The remaining 50% will need to be paid only in 2023 (by the deadline of November 15, 2023).

The amount of transport tax payable on November 15, 2022, is reduced by the amount of the advance payment made in 2021.

Individuals will receive a unified notice for the payment of these taxes no later than September 1, 2022. Taxpayers can receive notices from the tax authority electronically through the Personal Account, which can be accessed at any tax authority or through the MNS portal. Access to the taxpayer's Personal Account is free!

3. On renting out premises by individuals

When renting out their own residential (or non-residential) premises to citizens, it is not mandatory to register as an individual entrepreneur. In order for the long-term (for a period of more than two weeks) lease (rental) of property to be legal, individuals must:

• conclude a lease (rental) agreement for the residential (non-residential) premises;
• register it with the local executive and administrative body, or with an organization that manages the housing stock (RSC, Housing and Communal Services, Chairman of the Housing Construction Cooperative (Garage Construction Cooperative), etc.);
• register with the tax authority at the place of residence (registration);
• pay income tax in fixed amounts.

Please note: non-compliance with the requirements for formalizing rental relations does not exempt from paying income tax!

Payment is made monthly no later than the 1st day of the month for which such payment is made.

When paying tax through the ERIP payment system, the payment code 0107 income tax (apartment rental) is indicated.

Income tax is not paid by an individual landlord if the premises are rented out:

• to young specialists, young workers (employees);
• to an organization or individual entrepreneur (in this case, the tenant will withhold income tax at a rate of 13% from your income and transfer it to the budget).

The following rates are established on the territory of the city of Miory (rubles per month):

• for residential premises (each rented room) – 16.6
• for a metal or wooden garage, parking space – 4.7
• for a reinforced concrete or brick garage – 6.0

for other non-residential premises (per 1 sq. meter of area) – 3.6.

4. New taxation regime: tax on professional income (TPI)

TPI is introduced from 01.01.2023 and will replace the payment of personal income tax, craft duty, and contributions to the Social Protection Fund. Individuals (with respect to types of activities to be determined by the Council of Ministers) will be able to switch to its application by installing the "Tax on Professional Income" application (hereinafter – the Application) and informing the tax authority through this application about the application of TPI. The TPI rate will be 20% for income exceeding 60,000 rubles within a calendar year and received from Belarusian organizations and/or Belarusian individual entrepreneurs, and 10% for other income. Tax payment will be made no later than the 22nd day of the month following the expired calendar month in which the income was received, based on the notification from the tax authority sent through the Application.

The procedure for using the Application is approved by the Resolution of the Council of Ministers of the Republic of Belarus dated 01.07.2022 No. 433. The Application will be used for:

• informing the tax authority about the application of TPI;
• forming and adjusting records in the application regarding settlements made by taxpayers related to income subject to TPI;
• transferring information about the amount of settlements made to the tax authority;
• notifying the taxpayer by the tax authority about the amount of TPI subject to payment at the end of the tax period (calendar month);
• payment of TPI;
• termination of TPI application.

Thanks to the Application, settlements with buyers can be made not only in cash but also by bank payment cards, QR codes, mobile applications, non-cash funds, or electronic money. In this case, a check will be generated for each transaction with the buyer, which can be transferred to the buyer either in paper form or in electronic form (SMS message, email message, access to QR code on the check, etc.).

5. Tax consequences of insurance contract termination

It happens that an individual terminates a voluntary life insurance or additional pension insurance contract prematurely, which was previously concluded with an insurance organization of the Republic of Belarus for three or more years. And, if the person has exercised their right to a social tax deduction for the amounts of insurance premiums paid, then the refund of insurance premiums under a prematurely terminated contract entails an obligation to pay personal income tax.

It should be noted that insurance organizations provide information to tax authorities at their place of registration or to the Ministry of Taxes and Levies portal regarding income paid to individuals in the form of insurance premium refunds.

An individual who has terminated the contract prematurely and received income in the form of insurance premium refunds, for which a social tax deduction for insurance was applied, is obliged to file a tax return. The deadline for filing is from January 1 to March 31 (inclusive) of the year following the calendar year in which the premiums were refunded.

A tax return can be submitted to the tax authority regardless of the place of registration in person (by visiting the tax inspectorate), or through an authorized representative of the individual (by power of attorney) or a legal representative (for minor children), or by mail, or through the taxpayer's personal account.

The tax authority will calculate the amount of tax, which, based on the notice, must be paid no later than June 1 of the year of filing the declaration.

If the social deduction was not provided, there is no need to file a tax return and pay personal income tax on the refunded premium amounts.

Deputy Head of the Inspectorate

N.S. Shalamaeva

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Gambling: life according to the rules

Gambling is not a new invention – it has been known to humanity since time immemorial. In the past, it involved dice games and bets on money (wagers), and later (with the development of the printing industry) – cards. Today, a new form of entertainment has emerged: with the development of computer technologies and the Internet, the majority of games are conducted in a virtual space, drawing in an ever-larger audience of players with their accessibility.

Games attract people with the opportunity to test their luck and the possibility of receiving a reward for it. A person takes emotional and physical risks, expecting to gain real income: with the aim of winning something else valuable, a stake of something else valuable is placed on an event whose outcome is far from certain.

A harmful addiction to gambling can develop into a habit or even a dependence, when the outcome is practically no longer important. It is important for the person to continue playing, at all costs: when losing, to convince themselves and others that a streak of bad luck is about to end; when winning, to prove that skill is the true key to their victories, and as long as luck is on their side, why stop.

Such a delusion incredibly quickly leads a person to psychological dependence on games. And, as a consequence, reduced self-control, emotional instability, excessive preoccupation with the game, complete indifference to others (including loved ones), and a depressive state.

The state legally regulates the gambling business, including through various forms of control and responsibility, but it cannot regulate and control the degree of impact that the game itself has on the participant. Therefore, an adult must understand and feel the line beyond which lies the point of no return.

Please note that in the Republic of Belarus, one can become a participant in gambling only after reaching the age of 21, and the permitted types of gambling are: bookmaking (online game); bingo; card games (online games); dice games; slot machine games; tote games (online games); slot games; cylinder games (roulette).

Inspection of the Ministry of Taxes and Duties for the Polotsk District

First Deputy Head of the Inspectorate

S.N. Dureiko

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1. On the deadlines for payment of personal income tax calculated based on the results of income declaration for 2021

The Tax Inspectorate reminds individuals who have declared income received in 2021 (including from the sale of property, from abroad, in the form of gifts) about the payment of personal income tax calculated based on the submitted personal income tax declarations, no later than June 1, 2022.

You can pay the tax in any way convenient for you: at bank branches, post offices; via Internet banking (M-banking) and info kiosks, as well as using the Personal Account of the Taxpayer service.

*You can find out your UNP on the official website of the Ministry of Taxes and Duties (www.nalog.gov.by) in the section Electronic Services / State Register of Taxpayers / "Search for Individuals" (enter your data by search option).

Details for payment of personal income tax: Payment recipient: Main Department of the Ministry of Finance of the Republic of Belarus for the Vitebsk region, UNP 300594330, account BY38AKBB36003230019350000000 in JSC "ASB "Belarusbank" Minsk BIC AKVVB Y2X. Payment code 00101.

Payment through the ERIP payment system: Payments / Taxes / Vitebsk region / Polotsk district / Polotsk Regional Executive Committee Finance Department / Personal Income Tax / UNP* (Latin font in capital letters)).

2. On tax benefits for electric vehicle owners

In order to stimulate the purchase and use of electric transport, the legislation provides for a number of tax preferences for the period until 31.12.2025:

• for electric vehicles imported into the territory of the Republic of Belarus as goods for personal use by citizens of the Republic of Belarus, foreign citizens and stateless persons permanently residing in the Republic of Belarus before 01.03.2022, value added tax (VAT) rates of 0% apply; since 01.03.2022, a 0% VAT rate applies to such vehicles not older than 5 years (from the date of their manufacture);
• the sale of electric vehicles in the Republic of Belarus is exempt from VAT;
• individuals who purchased electric vehicles in the Republic of Belarus at a price including VAT under agreements concluded before 01.12.2021 are entitled to a refund of the VAT amount paid by them when purchasing the electric vehicle (in an amount not exceeding 500 basic units established on the day of purchase of the electric vehicle);
• electric vehicles are not subject to transport tax.

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1. On the notification for payment of taxes by individuals

In 2022, individuals who are taxpayers of transport tax, real estate tax, and land tax will receive a single notification for the payment of these taxes in a form with an individual calculation for each taxable object owned by the individual (e.g., car, apartment, land plot). In addition to the tax calculation, the notification form provides a wider range of reference information (where to apply for questions regarding tax accrual and payment, filling in details when paying taxes, etc.). The new notification form has been generated since 01.06.2022.

2. Graduation parties

Graduation parties in schools, kindergartens, and other educational institutions are just around the corner. In connection with the upcoming celebrations, the following services are becoming in demand: room decoration; musical and entertainment services for celebrations; toastmaster; photography and videography of events; hairdressing and cosmetic services, clothing production.

We remind you that individuals wishing to engage in such activities must notify the tax authority in writing or through the Personal Account of the taxpayer in the prescribed form of their intention before commencing the activity (the day preceding the commencement of the activity). And during the same period (before commencing the activity), it is necessary to pay a single tax, which will be calculated by the tax authority.

The rate of the single tax per month is:

- for musical and entertainment event services; activities of actors, musicians, hosts:

** Polotsk, Novopolotsk – 202.0 rubles;

** other settlements (including Braslav, Miory and the district) – 147.0 rubles.

for photo shooting and photography production

** Polotsk, Novopolotsk – 184.0 rubles;

** other settlements (including Braslav, Miory, the district) – 147.0 rubles.

for video shooting of events:

** Polotsk, Novopolotsk – 213.0 rubles;

** other settlements (including Braslav, Miory, the district) – 158.0 rubles.

for hairdressing and cosmetic services, manicure and pedicure services

** Polotsk, Novopolotsk – 141.0 ruble;

** other settlements (including Braslav, Miory, the district) – 82.0 rubles.

for interior, car, and room decoration (design) works and services:

** Polotsk, Novopolotsk – 207.0 rubles;

** other settlements (including Braslav, Miory, the district) – 105.0 rubles.

for clothing and footwear production:

** Polotsk, Novopolotsk – 114.0 rubles;

** other settlements (including Braslav, Miory, the district) – 58.0 rubles.

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1. On payment of advance payments for transport tax

The Inspectorate of the Ministry of Taxes and Duties of the Republic of Belarus for Polotsk District draws attention to the need to pay them in the near future.

We remind all vehicle owners that the transport tax surcharge must be paid no later than November 15, 2022, based on the notice from the tax authority sent to taxpayers no later than September 1, 2022.

For reference: you can pay the advance payment of the transport tax and the transport tax itself: in cash at any bank branch in the Republic of Belarus, post offices, by cashless transfer using a bank plastic card, via info kiosks, payment and information terminals of RUE "Belpochta", via Internet banking through the ERIP system.

2. Do not postpone filing your tax return until the last day.

March 31, 2022 is the last day when an individual can report income received in 2021 that is subject to income tax, without fines and penalties.

You can now file your tax return in a very convenient way – through the tax service "Personal Account of the Taxpayer", where the form for filling out the return is located.

Citizens registered as users of the service can access it using a login and password.

You can obtain a login and password in one of the following ways:

• in person at any tax authority (you must have your passport or residence permit in the Republic of Belarus with you);
• through the portal of the Ministry of Taxes and Duties of the Republic of Belarus (http://www.nalog.gov.by) by identification using the interbank identification system (MSI).

The tax calculated based on the declaration results, according to the notice from the tax authority, must be paid no later than June 1, 2022.

3. "Accounted for" and "unaccounted for" income – it's all about the rate...

From January 1, 2022, if the tax authority identifies cases of unlawful non-withholding and non-transfer to the budget of income tax amounts by the tax agent, the income tax will be calculated at a rate of 20%.

Such situations arise when the tax agent does not reflect the amounts of wages or other payments to individuals in the tax (accounting) records, i.e., when the employer pays wages "in envelopes." The facts of payment are established, as a rule, based on collected evidence or data provided by law enforcement agencies. Income tax on these "incomes" is paid solely at the expense of the tax agent (without withholding from the individual).

However, the recipient of an "envelope" wage, by refusing to confirm the employer's unlawful actions (for example, refusing to testify), may fall under the control of the tax authorities. Based on the results of income and property declarations conducted at the request of the tax authority, and by comparing declared income and incurred expenses, the individual may be charged income tax, which in this case will also be calculated at a rate of 20%.

We remind you that official salaries are taxed at a rate of 13%, and in relation to them, the employee can exercise the right to certain benefits and deductions! The benefit is too obvious to be neglected.

4. On taxation of bloggers

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"Unable to exchange

thoughts, people toss cards..."

A. Schopenhauer

More and more people desperately risk everything, literally ruining their lives and the lives of their loved ones, becoming slaves to gambling. It would seem that playing or not playing is a personal matter for a person, everyone has the right to dispose of their life as they wish. But a person lives in society, and gambling addiction is equally dangerous both for the person himself and for society. Gambling addiction is a disease, akin to drug addiction or alcoholism, which can only be cured when a person persistently strives for it themselves.

What is the social danger of gambling addiction?

People with a decent education, good specialists, financially stable, but obsessed with gambling, are unable to overcome their passion and subsequently pay off their debts, fall to the very bottom and often take their own lives. Society loses an "elite" qualified stratum that ensures its growth and prosperity.

The gambling business pushes towards fraud and crime, both on the part of business owners and on the part of its "consumers". Society is "criminalized", thereby forcing people to live in a certain fear.

Teenagers often become victims of gambling addiction. Society loses a young, promising force that could bring it benefit and well-being.

Isn't this a reason to think that the disease must be prevented? So that gambling does not become a life priority, it is necessary to educate people about the dangers of gambling addiction, involve children in physical education, creativity, create zones of interest for them where they would feel successful and in demand. It is simply necessary to communicate with each other, because sometimes a word spoken at the right time in the right place can not only protect a person from getting into a difficult situation, but also pull them out of the vicious circle of a life "at stake".

Each of us can make the world a better place, so let's live wisely!

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Attention to individuals engaged in handicraft activities.

The Inspectorate of the Ministry of Taxes and Duties of the Republic of Belarus for the Polotsk District draws the attention of individuals planning to engage in handicraft activities in 2022 that the legislation establishes the deadline for paying the fee for engaging in handicraft activities (hereinafter – the fee) for the next year no later than December 28 of the current year.

The rate of the fee is set at two basic units per year. The amount of the basic unit is determined on the date of payment of the fee.

By the Resolution of the Council of Ministers of the Republic of Belarus dated 30.12.2020 No. 783 "On establishing the size of the basic unit", the size of the basic unit from 01.01.2021 is 29.00 rubles.

Therefore, the fee for 2022 in the amount of 58.0 rubles must be paid to the budget no later than December 28.

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Attention to individuals engaged in agro-ecotourism activities.

The fee rate is set at 2 base amounts (BA) per calendar year for each agro-ecotourism estate. The amount of BA is determined on the date of fee payment.

The fee for carrying out activities for providing services in the field of agro-ecotourism is paid in the following order:

for the full subsequent calendar year no later than the 28th day of the last month of the current calendar year;

in other cases, before commencing activities for providing services in the field of agro-ecotourism.

According to the Resolution of the Council of Ministers of the Republic of Belarus of December 30, 2020 No. 783 "On establishing the size of the base amount", the size of the base amount from January 1, 2021 is 29.0 rubles.

Thus, no later than December 28, 2021, taxpayers must pay the fee for carrying out activities for providing services in the field of agro-ecotourism for the full year 2022 in the amount of 58.0 rubles.

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The New Year is approaching. The New Year is the most wonderful holiday that is eagerly awaited not only by children but also by adults. On the eve of the New Year, services in the field of organizing corporate New Year's parties, New Year's matinees in kindergartens, New Year's celebrations in work collectives, and other events are in constant demand among the population. When organizing and conducting New Year's celebrations, individuals providing services such as photography, photo production, musical accompaniment, toastmaster services, independent actors (Ded Moroz, Snegurochka, etc.) are invariably participants.

If you have decided that you are ready to take on some of these responsibilities, then you only need to pay a single tax for individual entrepreneurs and other individuals (hereinafter referred to as the single tax) before starting your activity. Registration as an individual entrepreneur is not required in such cases. The amount of the single tax will be calculated by the tax authority, for which you need to submit a written notification to the tax inspectorate at your place of residence regarding the services you will provide, where, and for what period. If you decide to engage in several types of activities, the tax will be paid not for each of them, but at the single highest rate.

If you have conscientiously paid the tax, you can accept cash without a cash register or any other documents. You can earn money without unnecessary worries and without looking over your shoulder.

The monthly single tax rate is:

for providing musical and entertainment services for weddings, anniversaries, and other celebrations; activities of actors, dancers, musicians, spoken word performers, performing individually; providing services as a toastmaster:

** Polotsk, Novopolotsk – 89.0 rubles;

** other settlements (including Braslav, Miory, and the district) – 63.0 rubles.

for carrying out photo shooting and manufacturing of photographs

** Polotsk, Novopolotsk – 81.0 rubles;

** other settlements (including Braslav, Miory, and the district) – 63.0 rubles.

for carrying out video shooting of events:

** Polotsk, Novopolotsk – 94.0 rubles;

** other settlements (including Braslav, Miory, and the district) – 68.0 rubles.

for providing hairdressing and cosmetic services, manicure and pedicure services

** Polotsk, Novopolotsk – 62.0 rubles;

** other settlements (including Braslav, Miory, and the district) – 35.0 rubles.

when carrying out work and services on interior design, graphic design, decoration (embellishment) of cars, interior space of capital structures (buildings, structures), premises, other places, modeling of interior design items, textile products, furniture, clothing and footwear, personal items and household goods

** Polotsk, Novopolotsk – 91.0 rubles;

** other settlements (incl. Braslav, Miory, district) – 45.0 rubles.

Information and clarification sector

of the Ministry of Taxes and Levies Inspectorate for Polotsk District”

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1. The tax inspectorate reminds vehicle owners:

For vehicles registered with the traffic police, their owners are obliged to pay an advance payment of the transport tax in the amount of 29 rubles for each car, 20 rubles for another vehicle (trailer, motorcycle) no later than December 15, 2021. The amount is not reduced for preferential categories (pensioners, disabled persons).

Advance payment is not required for the following vehicles:

• equipped for use by disabled persons,
• manufactured before 01.01.1992 (or the year of manufacture is not specified),
• deregistered with the traffic police before 01.07.2021,
• stolen (robbed) with documentary evidence of such facts,
• electric vehicles.

In addition, if a state duty for issuing a permit for participation in road traffic has been paid for the vehicle and the validity period of this permit expires in 2021 or later, the advance payment

for 2021 is also not paid.

If, in the presence of a taxable object, you have not received a notification from the tax authority for the payment of the transport tax (notification delivery deadline – no later than 01.11.2021), or you have received the notification, but you have one of the listed grounds for not paying the advance amounts, contact the tax authority at your place of residence.

Additional information can be obtained by calling the single telephone number 189 or by visiting the tax authority directly.

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1. On income tax from "unofficial" salaries

Based on the practice of tax authorities, a considerable number of officially unemployed individuals remain. Consequently, the payment of their earned money is not reflected in the employer's accounting. Income tax is not paid from these amounts to the budget (business entities do not fulfill their function as tax agents), and no contributions are made to the pension fund. In turn, the individual risks ending up among the "social dependents".

Since 2021, if a controlling body establishes facts of non-withholding and non-transfer of income tax by the tax agent, its payment is made at the expense of the employer's own funds and is not subject to withholding from the individual. That is, an individual can inform the controlling body that, for example, during 2020-2021, they received income from a legal entity or an individual entrepreneur. Based on the results of verification activities, the tax authority will calculate the income tax and present it to this legal entity or individual entrepreneur. The citizen themselves will not have to pay the tax.

If you are hired to perform any work, it means your labor is in demand, and therefore, the employer cannot do without an external contractor for such work. Be respectful, first and foremost, to yourself – demand official registration of the relationship and appropriate remuneration.

2. Cash registers for the self-employed

Individuals carrying out their activities without state registration (self-employed) accept cash and any other documents for performed work, rendered services, and sold goods! This applies to all individuals paying a single tax, income tax, artisans, and agro-ecotourists.

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1. On some issues of taxation of individuals receiving foreign gratuitous aid (FGA).

Issues related to receiving FGA are regulated by Decree of the President of the Republic of Belarus No. 3 of May 25, 2020 "On Foreign Gratuitous Aid" (hereinafter referred to as the Decree).

FGA is:

monetary funds and goods (property) gratuitously transferred (provided) by senders to recipients for ownership, use, possession, and/or disposal;

goods (works, services) acquired (paid for, performed, rendered) in the territory of Belarus by recipients at the expense of the senders' monetary funds in accordance with the plan for the targeted use of aid.

Citizens can use aid for personal and other purposes provided for by the Decree (provision of medical and social assistance; purchase of medicines and medical devices; payment for medical services, sanatorium-resort treatment and health improvement, etc.).

Aid received by individuals* is subject to registration with the Department for Humanitarian Activities of the Office of the President of the Republic of Belarus only if these individuals wish to receive exemption from personal income tax.

*For the purposes of the Decree, individual entrepreneurs are considered business entities, not individuals.

Taxation is carried out in the manner established by Articles 219, 222 of the Tax Code of the Republic of Belarus:

Upon receipt of humanitarian aid not subject to registration, or if such aid is not exempted from taxation by the Department, individuals are obliged to submit a tax declaration (calculation) to the tax authority at their place of registration no later than March 31 of the year following the calendar year in which the income was received, and no later than June 1 of the year following the reporting period, pay the calculated amount of personal income tax. The rate of personal income tax on such income is established at 13%.

2. Cosmetic services "at home" have nuances!

If you provide or intend to provide hairdressing and cosmetic services, manicure and pedicure services by paying tax without registering as an individual entrepreneur or legal entity, do not forget that the list of these services is limited. Within the framework of such "self-employment" you can perform:

• skin and nail care for hands and feet (manicure, pedicure);
• makeup artistry (applying makeup, selecting suitable decorative cosmetics);
• eyebrow correction and coloring, eyelash extensions;
• hair care (hair washing, trimming, cutting, coloring, perming);
• hygienic services for facial, neck, and décolleté skin care (consultations, selection of perfumery and cosmetic products and recommendations for their use, hygienic skin cleansing (manual) of the skin, cosmetic care (cleansing, moisturizing, nourishing, protecting) of the skin of the face, neck, décolleté, and scalp using perfumery and cosmetic products (gels, lotions, exfoliants, masks, creams, serums, etc.));
• cosmetic hygienic massage (manual) of the face, neck, décolleté, and scalp;
• aesthetic correction of hair cover by depilation (e.g., waxing, sugaring).

*Laser hair removal, massage of other body parts and/or hardware massage, tattooing, permanent makeup, body painting, piercing, etc. – providing such services requires state registration as a business entity!

3. Social tax deduction for education

An individual taxpayer of income tax has the right to a social tax deduction if they incur expenses for paying for:

• their own education;
• the education of their children (for parents of children);
• the education of persons related by close kinship (for close relatives of students).

The condition for applying the deduction is obtaining the *first* higher, *first* secondary specialized, or *first* vocational education *in educational institutions of the Republic of Belarus*.

The deduction is also provided for the amounts of expenses incurred in connection with the payment (repayment, refund) of bank loans, loans from Belarusian organizations or individual entrepreneurs, and interest on these loans (excluding interest for late payments), provided that the amounts of these loans have actually been spent for the purposes of the aforementioned education.

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The Ministry of Taxes and Levies Inspectorate for the Polotsk District reminds citizens who own (use) more than one apartment, other real estate objects, and land plots about the need to pay property tax and land fees. The deadline for paying taxes established by law is November 15, 2021. Do not postpone paying taxes until the last day, do it in advance.

If you have questions, please contact the tax inspectorate: Miory, Kommunisticheskaya St., 8, office No. 1 on Monday, Thursday from 8:00 to 19:00 (no lunch break), on Tuesday, Wednesday, Friday from 8:00 to 13:00 and from 14:00 to 17:00. Inquiry phones: 5-15-23 (8 02152)

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1. On the sale of surplus agricultural products

To obtain tax exemption (income tax, unified tax) when selling crop and livestock products, you must have a certificate from the local executive and administrative body confirming that such products are produced by the taxpayer and (or) persons closely related to him by blood or marriage, a guardian, a custodian and a ward, on a land plot provided to these persons within the territory of the Republic of Belarus, and registered with the BTI for relevant purposes (subsidiary farming, gardening, etc.). Such a certificate must be of a strictly established form (the form is approved by the Resolution of the Council of Ministers of the Republic of Belarus dated December 31, 2010 No. 1935).

It should be noted that for preferential treatment of beekeeping products, along with a certificate or instead of it, you must have a veterinary and sanitary passport of the apiary and (or) a certificate issued based on this passport.

To obtain a certificate, you need to apply to the executive committee at the location of the land plot. Pay attention to the correct completion of all its details (list of products, persons who produced them). Keep the specified certificate at the points of sale of products!

2. On the taxation of income received by bloggers

Individuals, including those who own blogs (websites) on various internet platforms (Facebook, YouTube, Instagram, Twitter, TikTok, etc.) (hereinafter referred to as bloggers) and receive income from placing advertisements in these blogs, from selling their services through the blog (e.g., selling paid courses, lessons, training sessions, webinars), from blog monetization, as a result of gifts, in the form of donations (donats), etc., are obliged to pay taxes, fees (duties) in respect of the income received.

For individuals who are tax residents of the Republic of Belarus*, the object of taxation with income tax is the income they receive both from sources in the Republic of Belarus and from sources outside its borders.

*Tax residents of the Republic of Belarus are individuals who have been physically present in the territory of the Republic of Belarus for more than 183 days in a calendar year.

Taxation of income received by a blogger from (Individual Entrepreneur) is carried out by tax agents, i.e., Belarusian business entities, being the source of income payment, withhold tax from the actually paid amounts.

When a blogger – a tax resident of the Republic of Belarus receives income, such income is also taxed by the tax authority based on the income tax return (calculation) for individuals, which the blogger is obliged to submit to the tax authority no later than March 31 of the year following the calendar year in which the income was received (payment of the tax calculated based on the declaration results is made based on the notification from the tax authority no later than June 1 of the year of filing the declaration). The tax rate is 13%.

It should also be taken into account that, depending on the nature of the services rendered, the activities of individuals (including bloggers) may be recognized as entrepreneurial (for example, receiving income for the permanent placement of advertisements, etc.). Such activities are subject to taxation in the manner and under the conditions established for the corresponding tax regime of a business entity.

For reference: taking into account the norms of the Civil Code of the Republic of Belarus, income received by users for free access to the blogger's content in the form of money (payment for goods) is not a gift, as users gain access to the content only after paying for its viewing.

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1. Hobby or Gambling?

In an effort to make their lives more interesting and fulfilling, people enjoy watching movies, reading books, or doing fitness. But what if the choice falls on a game? It would seem that the principle is the same: interest, distraction from everyday worries and problems, excitement... But the result is different: in one case, conscious creation, in the other, addiction.

Up to a certain point, gambling habits can be perceived as a way to have fun, when winning is perceived as a pleasant "side effect." Further – interest as a way to test luck and assert oneself. Even further – the intention to win at all costs. Naturally, regular monetary expenses turn into debts, which have a quite material form and do not diminish by the power of imagination.

Gambling leaves almost no room for other activities, and the launched mechanism of gambling addiction forces the body to spend more and more energy and resources in anticipation of the moment of glory.

Such behavior is comparable to the behavior of laboratory mice, which were implanted with an electrode affecting the pleasure center when pressing a pedal. The mice "worked" tirelessly, without stopping: they did not eat, did not drink, did not sleep, they kept pressing this pedal to get another dose of joy.

So, who do you want to be – an experimental mouse or a conscious Human, and what "hobby" will bring you real pleasure? Evaluate the prospects – after all, it is your life and the lives of your loved ones. The choice is yours. And let it be balanced and wise.

2. On the payment of a single tax by individuals.

Based on the analysis of information available to the tax authority, an individual may be requested by the tax authority to submit a declaration of income and property.

If in such a declaration or explanations, income received from activities for which a single tax was paid is indicated as sources of property acquisition or other expenses incurred, and the amount of this income exceeds the 10-fold amount of the single tax paid for a certain period, then the taxpayer shall make an *additional payment of the single tax calculated by the tax authority* in the amount of 10% of the excess amount.

The additional tax payment shall be made within 30 days from the date of delivery of the notice* by the tax authority to the taxpayer, who is an individual.

*The notice is considered delivered:

on the day of its personal delivery to the taxpayer (or their representative) against signature;

upon expiry of ten calendar days from the date of its dispatch in written or electronic form.

3. Attention to individual artisans and payers of the single tax

The Ministry of Taxes and Levies has established forms of notifications submitted by individuals to the tax authority

• form of notification of carrying out activities with payment of a single tax from individual entrepreneurs and other individuals
• form of notification of commencement (termination) of artisanal activity

The notification forms are publicly available on the Internet on the website of the Ministry of Taxes and Levies (http://www.nalog.gov.by/ru/), in the section: Taxation of individuals / Forms of documents submitted by individuals to tax authorities (and then select the required document).

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The end of another academic year is approaching, and with it, graduations from schools, kindergartens, and other educational institutions. Graduates, their families, friends, and loved ones are full of concerns and preparations. If you have decided that you are ready to help take on some of these responsibilities: decorating the hall, providing photo and video coverage of the most interesting moments, producing photographs, creating albums with portraits of classmates and beloved teachers, organizing and providing musical accompaniment for such memorable events, doing hairstyles and manicures for the celebration participants – then you only need to pay a single tax for individual entrepreneurs and other individuals (hereinafter referred to as the single tax) before starting your activities. Registration as an individual entrepreneur is not required in such cases. The amount of the single tax will be calculated by the tax authority, for which you need to submit a written notification to the tax inspectorate at your place of residence stating what services you will provide, where, and for what period. If you decide to engage in several types of activities, the tax will be paid not for each of them, but at the highest applicable rate.

If you have conscientiously paid the tax, you can accept cash payments without a cash register or any other documents. You can earn money without unnecessary worries and looking over your shoulder.

The monthly single tax rate is:

for providing musical and entertainment services for weddings, anniversaries, and other celebrations; activities of actors, dancers, musicians, spoken word performers, performing individually; providing services as a toastmaster:

** Polotsk, Novopolotsk – 89.0 rubles;

** other settlements (including Braslav, Miory, and the district) – 63.0 rubles.

for carrying out photography and producing photographs

** Polotsk, Novopolotsk – 81.0 rubles;

** other settlements (including Braslav, Miory, and the district) – 63.0 rubles.

for carrying out video recording of events:

** Polotsk, Novopolotsk – 94.0 rubles;

** other settlements (incl. Braslav, Miory, district) – 68.0 rubles.

when providing hairdressing and cosmetic services, manicure and pedicure services

** Polotsk, Novopolotsk – 62.0 rubles;

** other settlements (incl. Braslav, Miory, district) – 35.0 rubles.

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In connection with the approaching spring holiday of March 8, the tax inspectorate informs:

Individuals have the right to sell flowers without registering as individual entrepreneurs. At the same time, it is allowed to trade flowers at trading places and only independently, without involving other persons.

However, before going to the market with flowers, an individual must contact the tax inspectorate and submit a notification indicating:

• the type of goods sold: horticultural products (flowers, their bulbs, tubers, flower seedlings, potted flowers, etc.)
• the place of sale of flowers
• the number of days per month planned for trading.

The tax authority will calculate the amount of the single tax to be paid before the start of trading.

The amount of the single tax depends on the number of trading days: if trading, then the single tax is paid in the amount of half of the established rate for the month.

The tax rate is:

** Polotsk, Novopolotsk – 58.0 rubles;

** other settlements (incl. Braslav, Miory, district) – 57.0 rubles.

When trading flowers, an individual must have a receipt for the payment of the single tax with them.

Information and Explanation Sector

of the Ministry of Taxes and Duties Inspectorate for Polotsk District

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1. Do not miss the income declaration deadline!

An individual must report income if, in 2020, for example, they sold a second apartment within five years, a second passenger car within a calendar year, received gifts or income, including from outside the Republic of Belarus, not from close relatives in an amount exceeding 7,003 rubles.

The income tax return (calculation) on personal income tax (hereinafter referred to as the tax return) for income received in 2020 must be submitted no later than March 31, 2021.

An individual can do this in person by visiting the tax authority, by mail, through the Taxpayer's Personal Account, as well as through their legal or authorized representative.

The personal income tax calculated based on the submitted tax return must be paid no later than June 1, 2021.

The tax inspectorate operates: on Monday, Thursday from 8:00 to 19:00 (without a lunch break), on Tuesday, Wednesday, Friday from 8:00 to 13:00 and from 14:00 to 17:00, on Saturday March 20 and March 27, 2021 from 9:00 to 13:00, Miory, Kommunisticheskaya St., 8, office No. 1, phone:5-15-23 (8 02152).

2.Attention taxpayers providing services in the field of agro-ecotourism and carrying out craft activities.

The fee rate for carrying out activities for providing services in the field of agro-ecotourism and the fee for carrying out craft activities has been increased from one to two base amounts.

If for 2021 these fees (one of them) were paid in 2020 for the full year 2021 in the amount of one base amount, then the difference up to two base amounts must be paid no later than March 31, 2021.

In addition, the Tax Code has established an obligation for "craftsmen" to submit a notification in the prescribed form to the tax authority through the Taxpayer's Personal Account about the commencement and termination of craft activities.

3. Unified tax for individuals:

From 01.01.2021, the list of activities that are not considered entrepreneurial and are carried out by individuals without state registration as individual entrepreneurs with the payment of a unified tax has been expanded:

• repair of umbrellas, bags, suitcases, making duplicate keys, instant engraving on items provided by the consumer;
• installation (fastening) of interior items and household products in households (except for air conditioners and gas stoves), installation of built-in kitchens, built-in wardrobes, mezzanines;
• cleaning and painting of roofs, painting of fences and outbuildings, installation of door leaves and frames, windows and window frames, frames made of various materials;
• -repair of musical instruments;
• -juice pressing.

The condition of manufacturing products during the production of clothing and footwear, repair and restoration, including re-upholstering, of home furniture is excluded.

Notifications of the implementation of activities by individuals will be submitted in the established form.

4. Leasing of residential and (or) non-residential premises by individuals to other individuals.

Income tax rates for individuals in fixed amounts:

Personal income tax for individuals renting out property for fixed amounts for January 2021 is paid (additionally paid) by individuals no later than January 22, 2021!

5. Transport tax

Individuals will pay the transport tax once a year for vehicles registered with the State Automobile Inspectorate of the Ministry of Internal Affairs of the Republic of Belarus, regardless of their participation in road traffic. The tax authority will calculate the tax for each transport unit. The amount depends on the car's parameters and the time of its actual ownership.

Tax rates for pensioners, veterans of the Great Patriotic War; disabled persons of Group I or II are reduced by 50%, for disabled persons of Group III – by 25%, provided they have a valid driver's license of the corresponding category.

Individuals in a difficult life situation are entitled to full or partial exemption from paying transport tax for vehicles not used in entrepreneurial activities. Such exemption is granted by local Councils of Deputies or, by their order, by executive and administrative bodies.

It will not be necessary to pay tax for vehicles manufactured no later than 1991 or for which information on the year of manufacture is missing. Also, payment is not required for cars that will be deregistered before July 1, 2021, for electric vehicles (until December 31, 2025), and for cars that have been disposed of as a result of unlawful actions by other persons (theft).

Tax authorities will send tax payment notices to car owners in 2021 no later than November 1, 2021. The tax in 2021 must be paid no later than December 15.

At the same time, the amount of tax, regardless of the car category, will be 29 rubles in 2021, i.e., one basic unit, and for a trailer, caravan, and motorcycle – 20 rubles for each vehicle unit, and it will be an advance payment for 2021. In 2022, this payment will be credited when paying the tax for 2021, taking into account the actual calculation for the vehicle, based on the rates provided for in Appendix 27 to the Tax Code of the Republic of Belarus.

The additional payment of the transport tax for 2021 will need to be made no later than November 15, 2022, based on the notice from the tax authority, which, starting from 2022 and onwards, will be issued no later than September 1.

Individuals who paid the state duty in 2020 will not pay the transport tax until its expiration. In 2021, these individuals do not need to pay the advance payment. Then, by September 1, 2022, the tax authority will calculate the amount to be paid additionally and send another notice, i.e., the final calculation for 2021 will need to be made by November 15, 2022.

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Sale of Christmas Trees

Individuals can sell decorative plants, including Christmas trees, in trading and (or) other places established by local executive and administrative bodies without state registration as an individual entrepreneur.

Before starting the specified type of activity, it is necessary to:

submit a written notification to the tax authority or a notification through the taxpayer's personal account, indicating the types of activities that they intend to carry out, the types of goods, the form of services rendered, as well as the period of activity and the place of activity;

• pay a single tax for individual entrepreneurs and other individuals (hereinafter referred to as the single tax) at the rates for December 2020:
• for the city of Polotsk in the amount of 52 rubles;
• for other settlements, including the city of Miory and Miory district – 46 rubles per month.

When carrying out activities for less than fifteen days in a calendar month, the single tax is calculated using a coefficient of 0.5.

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1. On income declaration.

The Ministry of Taxes and Levies Inspectorate for the Polotsk District reminds that the calendar year is ending, and after the year ends, citizens who received income in 2020, the taxation of which is carried out by the tax authority, are obliged to submit a tax declaration (calculation) on personal income tax.

Please note that the tax declaration (calculation) can be submitted in writing to the tax authority in person or through a representative, regardless of the place of registration or residence of the individual, or electronically through the taxpayer's personal account.

Due to the current epidemiological situation in the Republic of Belarus, this service is very convenient for individuals. Therefore, we recommend obtaining access to your personal account in advance. To do this, you need to visit any tax inspectorate of the Republic of Belarus with your passport or residence permit and obtain an identification code and password.

We remind you that individuals who received the following income in 2020 have an obligation to submit tax declarations (calculations):

1. Income from the sale or other alienation of property for consideration:

• more than one apartment, residential building, dacha, garden house, garage, parking space, land plot owned by an individual (or a share in the ownership of the specified property) within five years.
• one or more real estate objects not related to the types of real estate specified above (e.g., a non-residential building, an unfinished conserved capital structure).
• the second and subsequent passenger cars;
• one or more trucks or buses.

2. Income received abroad and (or) from outside the Republic of Belarus.

3. Income in the form of a gift.

Income in the form of gifts received from individuals who are not individual entrepreneurs, in the amount exceeding 7003.0 rubles from all sources during 2020.

2. On the payment of the fee for carrying out craft activities and the fee for agro-ecotourism.

The Ministry of Taxes and Levies Inspectorate for the Polotsk District reminds that December 28 is approaching – the day by which, in accordance with the legislation in 2020, individuals engaged in craft activities and agro-ecotourism activities must pay the fee for carrying out these types of activities for 2021 to the budget.

To pay the fee, use the Internet banking service by following this link:

Fee for carrying out craft activities ERIP Payments – Taxes Vitebsk Region – Polotsk District – Polotsk Regional Executive Committee Finance Department – Fee for craft activities enter your accounting number (UNP) (entered in capital Latin letters) pay 1 base amount (currently 1 BA is 27 rubles).

Fee for carrying out activities in the field of agro-ecotourism ERIP Payments – Taxes Vitebsk Region – Polotsk District – Rural/settlement council – Fee for agro-ecotourism enter your accounting number (UNP) (entered in capital Latin letters) pay 1 base amount.

Please note that the fee can be paid in any other way convenient for the taxpayer, including through bank branches and post offices.

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1. On changes in recycling fee rates

The Ministry of Taxes and Levies Inspectorate for the Polotsk District draws attention to the fact that from 01.01.2021, in connection with the entry into force of the Resolution of the Council of Ministers of the Republic of Belarus dated 16.11.2020 No. 647 "On Amendments to the Resolution of the Council of Ministers of the Republic of Belarus dated 01.07.2019 No. 437", the list of types and categories of vehicles subject to the recycling fee (hereinafter – the fee) and the fee rates have been clarified.

Currently, rates are set for vehicles that are no more than three years old and more than three years old. Since January 1, 2021, rates are tied to the manufacturing date within three periods: no more than 3 years; from 3 to 7 years; more than 7 years. Rates also vary depending on the type of vehicle and engine displacement.

Please note that payers of the recycling fee are recognized as individuals, including individual entrepreneurs, and organizations, regardless of the tax system (regime) they use. The fee (taking into account established benefits) is paid once for each vehicle produced (manufactured, completed on the customer's chassis) in the Republic of Belarus, and (or) imported (being imported) into the Republic of Belarus, within the deadlines established by clause 2 of Article 306 of the Tax Code. The types and categories of vehicles subject to the fee, and the rates are determined by the resolution of the Council of Ministers of the Republic of Belarus dated 01.07.2019 No. 437.

2. And Again, New Year!

New Year and Christmas are just around the corner. You can organize and hold holidays, decorate premises, conduct photo and video shooting, provide nanny services, prepare food, make costumes from customer materials, and apply magical makeup without state registration.

If you decide to provide such services to legal entities and individual entrepreneurs (under contracts with them), then these legal entities and individual entrepreneurs must take care of tax payment. The personal income tax rate is 13% of the amount of income paid.

If you provide such services to individuals, do not forget to pay a unified tax. In this case, you need to submit a notification to the tax authority about the type of activity you have decided to engage in, the period, and the place of its implementation. The tax authority will calculate the amount of tax. No reports, cash registers, or receipts are required.

Notification can be submitted through the Taxpayer's Personal Account!

While making in-demand services accessible, do not forget about your obligations: take care of timely tax payment.

Happy Holidays!

Deputy Head of the Inspectorate N.S. Shalamaeva

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1. Want to "taxi"? No problem!

One of the areas of control activity of tax authorities is to exercise control over compliance with legislation in the field of road transport of passengers by taxi vehicles.

To avoid mistakes that could lead to the application of enforcement measures by the controlling authorities, it is necessary to remember and follow these rules:

1) If you are an individual and decide to engage in road transport of passengers by taxi, then first you should register as an individual entrepreneur or enter into employment or civil relations with an employer (organization or individual entrepreneur).

Otherwise, the identified unregistered taxi service activity will entail the additional assessment of a single tax. And this is only for the first time and provided there are no signs of entrepreneurial activity or actions aimed at systematic income generation. If such a violation is detected again, an individual will be brought to administrative responsibility: a fine may be imposed in the amount of up to 100 basic units (with or without confiscation of the vehicle), as well as up to 100% of the income received as a result of such activity. Administrative responsibility does not exempt from tax payment, only the second time the amount of the single tax will be charged in a fivefold amount of the current rate.

2) To carry out passenger transportation activities by taxi, it is necessary to have a cash register combined with a taximeter, equipped with a tax authority control device (SKNO), and a payment terminal for conducting transactions using bank payment cards. An exception is the performance of passenger transportation services ordered using an electronic information system with a non-cash payment function. Cash register equipment models must be included in the State Register (current versions of "BelTAXI" and "Geomer-122"). Moving cash register equipment from one taxi to another without entering the relevant vehicle information into the cash register control system (SKKO) database is not permitted.

For violation of these requirements, administrative penalties are applied in the amount of up to 50 basic units for an individual, up to 100 basic units for an individual entrepreneur, and up to 200 basic units for a legal entity.

3) All cash received from a passenger for the service rendered must be processed through the cash register equipment, and the client must be issued a payment document (receipt).

For violation of the cash acceptance procedure, the administrative fine ranges from 2 to 30 basic units for an individual (driver), from 5 to 50 basic units for an individual entrepreneur, and up to 100 basic units for a legal entity. For failure to issue a receipt, responsibility is provided in the form of a warning or a fine of up to 10 basic units.

Operate within the framework of current legislation, and may your work bring satisfaction to you and your clients.

2. Gambling: restrictions or self-restrictions?

In order for the gambling business not to acquire a hidden character and to develop in a civilized direction, the state develops and constantly improves legal norms regulating the organization and conduct of gambling. Such regulation allows the state to control activities in this area and minimize negative manifestations associated with participation in gambling.

One of the measures aimed at protecting the public from the detrimental effects of gambling is a system of restrictions on visiting gambling establishments, including virtual ones (hereinafter referred to as gambling establishments), and participating in gambling. The current system can be conditionally divided into the following types of restrictions:

• age-related (persons under the age of 21 are not allowed to visit gambling establishments and participate in gambling),
• self-restriction (any individual can independently (by personal application upon presentation of an identity document) restrict themselves from visiting gambling establishments and participating in gambling for a period of six months to three years);
• by court decision (a restriction on visiting gambling establishments and participating in gambling for a period of six months to three years may be issued by a court decision based on an application from relatives, other persons living together and maintaining a common household, the prosecutor, or guardianship authorities, when an individual, due to participation in gambling, places themselves and (or) their family in a difficult financial situation);
• by court order (such a temporary restriction is issued as part of enforcement measures for an executive document, when, as a rule, the person is a dishonest debtor and evades the obligation to fulfill debt obligations),
• by the location of gambling establishments (the legislation defines places where gambling establishments cannot be located (e.g., temporary structures, buildings of healthcare, educational, cultural, sports, banking institutions, etc.), as well as requirements for premises where these establishments can be located),
• Advertising (the placement of advertising for gambling establishments and gambling is prohibited: on television and radio from 7:00 to 22:00; in buildings of healthcare, education, culture, sports institutions; in media intended for an audience under 18 years of age or specializing in environmental, educational, health protection issues; in addition, the visual-psychological perception of gambling advertising is limited, for example, when viewing, it should not create the impression that participation in gambling is a way to earn a living and is important for achieving recognition and success).

In the Republic of Belarus, a register of individuals restricted from visiting gambling establishments and participating in gambling has been created and is maintained. Gambling organizers check visitors to gambling establishments for information about them in this register.

Despite the state's efforts to maximally balance relationships in the gambling business sphere and prevent consequences associated with involvement in this sphere, each person must understand for themselves that desire and obtaining the desired are not the same thing, that the stage of losing is an inevitable part of every gambler's life, and finally, that the game will never replace the reality in which he would like to be. Simply put, the need for gambling will displace real life needs from your life…

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1. On the payment of property taxes by individuals

In 2020, the established deadline for paying property tax and land payments by citizens who own (use) real estate objects and land plots, as well as more than one apartment, expires on November 16.

Property tax and land tax are paid based on the notification of the tax authority, which is served annually by August 1. If such a notification is not received for any reason, it is necessary to contact the tax authority at the location of the relevant object (real estate, land plot). The amount of annual rent for land plots is indicatedin the lease agreement, i.e., these amounts are not included in the notification.

Taxes can be paid:

• in cash at banking institutions, post offices;
• by non-cash payment using a bank plastic card, through info kiosks, payment and information terminals of RUP "Belpochta", via internet banking through the ERIP system; for individuals connected to the "Personal Account" service – in the "Personal Account" using internet banking of Belarusbank, Belgazprombank, Альфа-Bank, Priorbank and Belinvestbank;
• by withholding property payments from wages (upon application of an individual).

The Department for Work with Taxpayers of the Miory District of the Ministry of Taxes and Duties Inspectorate for the Polotsk District is located at: Miory, Kommunisticheskaya St., 8, office No. 1 on Mondays and Thursdays from 8:00 to 19:00 (without a lunch break), on Tuesdays, Wednesdays, Fridays from 8:00 to 13:00 and from 14:00 to 17:00. Inquiry phones: 5-15-23 (8 02152).

2. Dog Owners

Quarterly, owners of ordinary breed dogs are obliged to pay a tax for keeping an animal in the amount of 0.3 base units (8.1 rubles) per quarter, and owners of potentially dangerous breed dogs – 1.5 base units (40.5 rubles). Administrative responsibility is provided for non-payment of the tax.

All dog owners whose pets are older than three months must pay the tax. In order not to violate the law and pay tax for a pet, it must be registered with the housing and utility services at the place of residence. After that, the bill for keeping the dog will be included in the utility bills. The tax is paid simultaneously with the payment for the use of residential premises.

Benefits are established for the following categories:

• disabled persons for whom keeping a guide dog is a vital necessity;
• old-age pensioners, disabled persons of the first and second groups for one dog;
• residents of individual houses, provided they keep no more than one dog.

For reference: list of potentially dangerous dog breeds:

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1. About the Unified Register of Licenses

The MNS Inspection for the Polotsk District informs about the formation of the Unified Register of Licenses (hereinafter referred to as the Register, ERL), the regulation on the procedure for its functioning was approved by the Resolution of the Council of Ministers of the Republic of Belarus No. 365 dated 24.06.2020 and comes into force on 01.07.2020.

The information contained in the Register is publicly available, with the exception of information about individuals who have licenses for the collection and exhibition of weapons and ammunition, as well as other information access to which is restricted by legislative acts. Open access to the ERL is available at: https://url.nces.by/.

Information search is provided via the Internet through the unified portal of electronic services of the general state automated information system using the following details:

• license registration number in the ERL;
• license number;
• generated QR code;
• name of the legal entity licensee, foreign organization, or surname, first name, patronymic of an individual, including an individual entrepreneur;
• registration number in the Unified State Register of Legal Entities and Individual Entrepreneurs or taxpayer registration number;
• name of the territorial bar association;
• license status (valid, suspended, etc.);
• licensed activity;
• work and/or service constituting the licensed activity;
• licensing authority (code, name);
• special license requirements and conditions;
• license territory of validity;

In addition, *unregistered users* are provided with the opportunity to check a license using search functions, and to create an account by providing an email address.

2. If you own two or more residential premises…

The Ministry of Taxes and Levies Inspectorate for the Polotsk District draws the attention of citizens to the fact that in accordance with subparagraph 4.4 of paragraph 4 of Article 228 of the Tax Code of the Republic of Belarus, one residential premises in an apartment building and (or) in a terraced residential building owned by an individual or inherited is exempt from real estate tax.

If an individual owns two or more residential premises, only one residential premises of the individual is exempt from real estate tax. The choice can be made by submitting a notification* to any tax authority (regardless of place of residence) indicating the location of all residential premises in apartment buildings or terraced residential buildings owned by the individual.

If an individual does not submit such a notification, one residential premises acquired (received) by them into ownership earlier than other residential premises will be exempt from real estate tax.

Notification Form

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Gambling

Gambling addiction is expressed in frequent and regularly recurring gambling that leads to the loss of social, professional, and material values and obligations.

There are some people who are keen on gambling and are able to control themselves without becoming addicted. However, some players get so carried away that it becomes a virtual illness.

People with gambling addiction socially degrade in the same way as people suffering from alcoholism or drug addiction. Addiction leads to the rapid development of social isolation: a person, experiencing guilt, tries to hide the fact of gambling addiction. A person's life is ruined by the constant desire to continue playing.

The main consequences of gambling addiction are material, social, and psychological problems. In addition, the consequences of gambling addiction can also manifest on a physical level: headaches, strokes, and heart attacks (often at the psychosomatic level).

To determine if gambling addiction has reached the stage of a disease, one should seek specialized consultation. Consultation and professional assistance are available at the Healthcare Institution "Polotsk Regional Psychiatric Hospital." Registry phone number: 77 30 68.

On the Harm of Alcohol

Illegally imported or produced alcohol often causes irreparable harm to health. So, is it worth the risk and paying such a high price for those who are willing to sacrifice someone else's life for their own profit? Unfortunately, statistics are relentless: the majority of negative consequences, including fatal outcomes from accidental alcohol poisoning, are associated precisely with the consumption of counterfeit or falsified products.

If you are aware of the location of illegal alcohol production facilities, illegal alcohol sales points, or individuals trading "illegal" alcoholic products, please report it by calling 189 or 8 017 229 79 79.

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In execution of Decree of the President of the Republic of Belarus No. 143 of April 24, 2020 "On Support of the Economy," in the Vitebsk region, for individuals – payers of a single tax, the amount of tax paid in the II and III quarters of 2020 has been halved (Decision of the Vitebsk Regional Council of Deputies of May 12, 2020 No. 157).

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Information on Legislative Requirements for Taxi Passenger Transportation Services.

1. State Registration of Business Entities.

Before commencing the provision of paid passenger transportation services, an individual must register as an entrepreneurial entity (individual entrepreneur or legal entity).

Responsibility for carrying out entrepreneurial activities without state registration is provided for by part 1-1 of Article 12.7 of the Code of the Republic of Belarus on Administrative Offenses (hereinafter referred to as the Code) and entails the imposition of a fine of up to 100 base units with confiscation of the objects of the administrative offense, tools and means of committing the administrative offense, as well as up to 100% of the amount of income received as a result of such activities, or without confiscation.

2. Conditions for commencing activities.

Before commencing activities for carrying out passenger transportation by taxi vehicles, the road carrier is obliged to notify the local executive and administrative body or the taxi operator, if determined by the local executive and administrative body, in writing or electronically about the date of commencement of such activities, indicating the method of organization and management of the technological process of carrying out passenger transportation by taxi vehicles, and upon termination of such activities, no later than 10 days from the date of termination, about the date of its termination.

To carry out passenger transportation by taxi vehicles, the road carrier must conclude an agreement with the taxi dispatcher for the provision of taxi dispatcher services or independently ensure the organization and management of the technological process of carrying out passenger transportation by taxi vehicles, including using electronic information systems (hereinafter referred to as EIS).

Car carriers independently accepting and transmitting orders for taxi services via telecommunication means and the global computer network Internet, including through the EIS, are obliged to submit information on completed passenger transportation by taxi in the form of an electronic document to the relevant tax inspectorates for the regions and the city of Minsk by the 20th day of the month following the reporting quarter.

3. Tax Payment.

When carrying out passenger transportation by taxi, business entities are obliged to register for tax purposes, ensure the complete reflection of received revenue in tax declarations, and pay taxes in accordance with the chosen tax regime. Legal entities may apply the generally established taxation procedure or the simplified taxation system. Individual entrepreneurs have the right to apply the generally established taxation procedure, which involves paying personal income tax, the simplified taxation system, or paying a single tax for individual entrepreneurs and other individuals.

Liability for non-payment or incomplete payment of the tax, levy (duty) amount by a taxpayer or other obligated person is provided for by Part 1 of Article 13.6 of the Code of Administrative Offences and entails the imposition of a fine on an individual entrepreneur in the amount of forty percent of the unpaid tax, levy (duty) amount, but not less than two base units, and on a legal entity in the amount of forty percent of the unpaid tax, levy (duty) amount, but not less than ten base units.

When an economic entity hires individuals for entrepreneurial activities, the payment of wages must be documented (reflected in accounting) with the mandatory calculation, withholding, and transfer to the budget of personal income tax and other mandatory payments (contributions to the Social Protection Fund of the Ministry of Labour and Social Protection of the Republic of Belarus).

Liability for the absence of accounting by the tax agent (employer) for accrued or paid (issued in kind) income to the taxpayer (employee), or for the non-reflection (incomplete reflection) by the tax agent in accounting of paid (issued in kind) income, which led to the additional accrual of taxes, duties (fees), including those committed by an official of a legal entity, is provided for by Part 1 of Article 13.5 of the Code of Administrative Offences and entails a fine ranging from one to ten base units, for an individual entrepreneur from two to fifty base units, and for a legal entity from five to one hundred base units.

4. Procedure for the use of cash registers.

A taxi vehicle must be equipped with a cash register combined with a taximeter:

that has undergone metrological control in accordance with the legislation on ensuring the uniformity of measurements;

included in the State Register of models (modifications) of cash registers and special computer systems used in the Republic of Belarus (hereinafter - the State Register), with an indicator of taxi operation modes. The use of a cash register is not allowed if the model (modification) of the cash register used does not correspond to the scope of application indicated in the State Register. Models of cash registers combined with taximeters are included in section 3 of the State Register "CASH REGISTERS COMBINED WITH TAXIMETERS", which indicates the scope of application - "Automotive transport services for passenger transportation by taxi cars";

with the installed control facility of tax authorities (hereinafter - СКНО). Before starting to use a cash register combined with a taximeter, the business entity must conclude a civil law contract with RUP "Information and Publishing Center for Taxes and Levies" for the installation, maintenance, and removal of СКНО, and only after the installation of СКНО in the cash register combined with a taximeter, this cash equipment can be used to accept cash and (or) funds in case of cashless payments using bank payment cards with a payment terminal.

5. Installation and use of payment terminals.

Legal entities and individual entrepreneurs engaged in passenger transportation by taxi are obliged to install and use payment terminals that ensure, among other things, the acceptance of bank payment cards of international payment systems Visa and MasterCard, and the domestic payment system "BELKART", issued by banks of the Republic of Belarus. Before commencing operations, the business entity must install a payment terminal, for which it is necessary to submit an application for the installation of a payment terminal to the acquiring bank.

For reference. Individual entrepreneurs have the right to carry out activities without installing and using payment terminals in taxis, provided they have a document confirming the acceptance of an application for the installation of a payment terminal by the acquiring bank, within two months from the start of operations.

6. Procedure for accepting funds when using an electronic information system.

When carrying out passenger transportation by taxi, ordered solely using an EIS that provides for cashless payment, it is not required to equip the taxi vehicles of such a carrier with cash registers combined with a taximeter.

If the order for passenger road transport is made through an EIS and payment for it is made in cash, then such passenger transportation is considered as passenger transportation by taxi ordered from a taxi dispatcher or a road carrier independently handling the acceptance and transfer of orders for taxi transportation using the global computer network Internet. Accordingly, in such cases, cash acceptance must be carried out with the mandatory use of a cash register combined with a taximeter, equipped with a control and accounting device (SKNO).

Liability for violation of the procedure for using cash registers and (or) payment terminals, as well as the absence of such equipment and (or) terminals, is provided for by Part 1 of Article 12.20 of the Code of Administrative Offenses and entails the imposition of a fine in the amount of up to fifty basic units, up to one hundred basic units for an individual entrepreneur, and up to two hundred basic units for a legal entity.

7. Procedure for accepting cash and the obligation of the taxi driver to issue a payment document.

The taxi driver is obliged, upon completion of the road transport, to issue a payment document to the passenger confirming the payment for the service and to settle with him, and in cases of payment by passengers for completed road transport of passengers by taxi cars in non-cash form using an electronic information system, to send an electronic receipt to the email address specified by the customer of the road transport of passengers by taxi cars.

When accepting cash, funds in case of non-cash payments using bank payment cards, the taxi driver shall record the amounts of funds received using a taximeter, payment terminal and issue a payment document to the consumer – the passenger, confirming the payment for the service.

Liability for violation of the procedure for accepting cash, which consists in the non-use of cash registers in cases established by law, is provided for by Part 1 of Article 12.18 of the Code of Administrative Offenses and entails a fine of from two to thirty basic units, from five to fifty basic units for an individual entrepreneur, and up to one hundred basic units for a legal entity. Failure to issue a payment document confirming the fact of payment in accordance with Part 2 of Article 12.18 of the Code of Administrative Offenses entails a warning or a fine of up to ten basic units.

Deputy Head of the Inspectorate Shalamaeva N.S.

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1. On renting out residential premises by citizens

When renting out residential premises to citizens, it is not required to register as an individual entrepreneur, keep records of income received, and submit reports to the tax authority.

In order to legally rent out property, individuals are obliged to:

• • conclude a residential (non-residential) lease agreement;
• • register it with the local executive and administrative body, or with an organization that operates the housing stock (RSC, Housing and Communal Services, Chairman of the Housing Construction Cooperative (Housing Cooperative), etc.);
• • register with the tax authority at the place of residence (registration);
• • pay personal income tax in fixed amounts.

Payment is made monthly no later than the 1st day of the month for which such payment is made.

Please note that since 2020, when paying taxes through the ERIP payment system, the payment code from 0101 (personal income tax) has been changed to 0107 personal income tax (apartment rental).

Personal income tax is not paid by an individual if residential premises are rented out:

• • young specialists, young workers (employees);
• • an organization or an individual entrepreneur (in this case, the tax will be withheld from your income and transferred to the budget by the tenant of the premises).

More detailed information can be obtained from the Ministry of Taxes and Levies Inspectorate for the

Polotsk District at the address: Polotsk, Sverdlova str., 9, room 2 or by phone 189, 8017229 79 79.

2. ON ACTIVITIES IN THE SPHERE OF PASSENGER TRANSPORTATION SERVICES

Currently, in the Republic of Belarus, passenger transportation activities can be carried out by legal entities or individual entrepreneurs. Individuals can be involved by business entities as employees in compliance with the requirements of the current legislation.

However, during the events carried out by the tax authorities, cases are established when individuals who are not registered as individual entrepreneurs and are not employees act as carriers. At the same time, they receive passenger transportation orders through electronic applications installed on smartphones.

By carrying out passenger transportation in this way, individuals violate the Civil Code of the Republic of Belarus and become participants in unregistered entrepreneurial activity, to which liability under Part 1-1 of Article 12.7 of the Code of the Republic of Belarus on Administrative Offenses applies, and entails liability in the form of a fine of up to 100 base units with or without confiscation of the vehicle.

Thus, in addition to a considerable fine, an individual may also lose a costly car.

In connection with the foregoing, when carrying out activities in the field of transportation, it is necessary to register as an individual entrepreneur and pay taxes in accordance with the legislation.

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When traveling by taxi, do not forget about the cash receipt

Each of us uses taxi services in our daily lives. When carrying out transportation by taxi, cash is accepted using cash registers combined with taximeters.

A taximeter is special equipment for a taxi, combined with a cash register, designed to automatically determine the fare, inform the passenger about the fare amount, as well as record performance indicators and operating modes of the taxi.

In accordance with the legislation, a taxi driver is obliged to start the trip with the taximeter turned on after the passenger has boarded. A taxi driver is prohibited from transporting passengers with a faulty or switched-off taximeter.

According to the Rules for passenger road transport, approved by the Resolution of the Council of Ministers of the Republic of Belarus of June 30, 2008 No. 972, the fare for a taxi ride is determined by the taximeter based on the established tariffs for taxi dispatch on demand, boarding a taxi, 1 km of paid mileage, and 1 hour of paid downtime or taxi movement at a speed less than the ratio of the tariff for 1 hour of paid downtime to the tariff for 1 km of paid mileage.

Payment for taxi services can be made both in cash and by cashless means using bank payment cards, which, in turn, gives consumers of such services the right to choose how to pay for them and allows them to avoid unpleasant situations with making change.

Thus, a taxi must be equipped with a payment terminal for settlements using bank payment cards, and the passenger must be provided with the opportunity to pay for the transportation service by bank payment card.

Upon completion of the transportation, the taxi driver is obliged to issue a cash receipt to the passenger to confirm the payment of the fare made by the passenger.

The presence of a receipt guarantees the passenger the right to compensation by the carrier for harm caused to life, health, or property, in the manner established by law. In addition, by demanding a cash receipt confirming the fact of payment for services rendered, citizens contribute to ensuring the full payment of due taxes to the budget. The full receipt of taxes into the budget is the main factor contributing to a decent standard of living for citizens.

Deputy Head of Inspection Shalamaeva N.S.

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1. The Tax and Duties Inspectorate of the Ministry of Taxes and Duties of the Republic of Belarus for the Polotsk District reports that in accordance with the Resolution of the Ministry of Finance of the Republic of Belarus dated November 21, 2019 No. 67 "On Amendments to the Resolution of the Ministry of Finance of the Republic of Belarus dated December 31, 2008 No. 208", changes have been made to the budget classification of the Republic of Belarus. In particular, new payment codes have been introduced for individuals to pay income tax:

00105 Personal income tax from individuals not recognized as

tax residents of the Republic of Belarus

00106 Personal income tax from individuals on income,

calculated in accordance with the legislation based

on the excess of expenses over income

00107 Personal income tax from individuals in fixed

amounts (for renting out apartments).

2. The Tax and Duties Inspectorate of the Ministry of Taxes and Duties of the Republic of Belarus for the Polotsk District, in order to inform individuals about the submission of tax declarations (reports) on personal income tax for 2019, reports that in order to create favorable conditions for citizens during the period of accepting declarations, a special work schedule has been established until April 1, 2020: on working days, Monday and Thursday from 8:00 to 19:00 without a lunch break, Tuesday, Wednesday, Friday from 8:00 to 17:00, with a lunch break from 13:00 to 14:00, as well as on March 21 and 28, 2020 from 9:00 to 13:00. Information phone numbers: 5-15-23, 5-14-64.

The income tax return (calculation) for individuals can be submitted to the tax authority in person, through a trusted representative, sent by mail (the date of dispatch by mail must be no later than March 31, 2020 inclusive), or (where to fill out the return can be found in the section "") and sent to the district inspectorate of the Ministry of Taxes and Duties). When submitting the tax return through the personal account of the taxpayer, the day of its submission is considered the date of its acceptance by the web portal of the Ministry of Taxes and Duties of the Republic of Belarus, recorded in the corresponding confirmation of such portal.

Deputy Head of Inspectorate N.S. Shalamaeva

On the deadlines for paying the fee for carrying out handicraft activities for 2020.

The Ministry of Taxes and Duties Inspectorate for Polotsk District reminds individuals engaged in handicraft activities that the deadline for paying the fee for carrying out handicraft activities for 2020 expires on 30.12.2019.

Since the established deadline for paying the fee, 28.12.2019, falls on a weekend, then according to Article 4 of the Tax Code of the Republic of Belarus, the deadline for paying the fee is postponed to the nearest following working day – 30.12.2019.

On the deadlines for paying the fee for carrying out activities for providing services in the field of agroecotourism for 2020.

The Ministry of Taxes and Duties Inspectorate for Polotsk District reminds individuals who are subjects of agroecotourism that the deadline for paying the fee for carrying out activities for providing services in the field of agroecotourism for 2020 expires on 30.12.2019.

Since the established deadline for paying the fee, 28.12.2019, falls on a weekend, then according to Article 4 of the Tax Code of the Republic of Belarus, the deadline for paying the fee is postponed to the nearest following working day – 30.12.2019.

Payment of the fee for 2020 is not made in the following cases:

1. the subject of agroecotourism - an individual in 2019 ceased, in the manner prescribed by law, the activity of providing services in the field of agroecotourism;

. In accordance with paragraph 10 of Decree of the President of the Republic of Belarus of 09.10.2017 No. 365 "On the Development of Agro-ecotourism", upon termination of activities for providing services in the field of agro-ecotourism, subjects of agro-ecotourism shall send a written notification to the district executive committee at the location of the agro-ecotourism estate of the subject of agro-ecotourism, in the form established by the resolution of the Ministry of Sport and Tourism of the Republic of Belarus of 23.11.2017 No. 30.

Subjects of agro-ecotourism are recognized as having ceased their activities from the date of receipt of the written notification by the district executive committee at the location of the agro-ecotourism estate of the subject of agro-ecotourism;

2. a subject of agro-ecotourism has suspended the provision of services in the field of agro-ecotourism in the prescribed manner due to childcare up to 3 years of age, and has not resumed it in 2019.

. In accordance with paragraphs 1, 2 of the Regulation on the procedure for suspending the activities of individual entrepreneurs, notaries, lawyers, individuals engaged in craft activities provided for by legislative acts without state registration as individual entrepreneurs, individuals engaged in the provision of services in the field of agro-ecotourism without state registration as individual entrepreneurs, due to childcare up to 3 years of age, approved by the resolution of the Council of Ministers of the Republic of Belarus of 18.10.2013 No. 919, individuals engaged in the provision of services in the field of agro-ecotourism have the right to suspend the said activities due to childcare up to 3 years of age on the basis of a written application for the suspension of the said activities submitted by such persons to the tax authority at the place of registration.

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Gaming Disorder: When Ordinary Play Becomes an Addiction

Earning money is a natural desire for everyone to satisfy their needs. Owners of gambling establishments also want to earn money, and by involving more and more people in gambling, they successfully achieve their goal: both young people without a firm life stance and quite self-sufficient individuals fall into the trap online. The gambling business, which brings income to casino owners and trouble to families, is sustained by the money they "voluntarily" give away.

At first, everything seems quite attractive and harmless: the first bets in the game, possibly even winnings. At the initial stage, the situation is still controlled by a person's desire, and there is a high probability that one can quit the game independently.

Next comes the stage when a person needs more and more time for the game, excitement grows, and the "belief" strengthens that fortune will soon smile upon them. Work and family become unimportant. It is already too difficult to quit the game on one's own.

Then comes the moment when the game, like a dense web, isolates a person from reality, becoming the very meaning of life. Subconsciously, the goal of the game is no longer winning, but the process itself. During the game, strong psychological excitement prevails. When circumstances arise that limit or prohibit participation in games, the person simply becomes furious and irritated. By this time, as a rule, a person's reputation is already "tarnished," and good relationships are lost. However, at the same time, everyone is to blame for all troubles except the gambler themselves.

Finally, the time comes when money and valuables are taken from home. A person is equally ready to commit a crime or suicide. Now, overcoming addiction and refraining from gambling is possible only with the help of a specialist (psychotherapist, psychologist).

It should be understood that, finding oneself in a difficult situation, seeking help from a specialist is not shameful; it is normal. However, ultimately, recovery depends on whether the person themselves wants to return to a full life.

Treatment for gambling addiction can be carried out in specialized centers. You can get consultation and help from specialists at the Polotsk Regional Psychiatric Hospital. Registry phone: 77 30 68 (8 0214).

Before you step onto the path of gambling, think about the fact that everything in life has a price, and sometimes the cost is too high. Are you ready to invest money not in your own well-being, but in someone else's pocket? Are you ready to endure the consequences of gambling addiction: conflicts, up to the rupture of ties with relatives, loved ones and friends, loss of work and social status, possible debts, destruction of physical and mental health (including alcoholism), degradation of personality? And may you have enough wisdom and prudence to "measure seven times and cut once."

New Year's Taxes – Work for Your Own and Others' Pleasure…

Receiving a long-awaited New Year's gift from the hands of Santa Claus and Snow Maiden themselves is an event that every child anticipates. Therefore, inviting fairy-tale characters to your home has become a tradition for many Belarusians. In addition, festive characters also receive invitations to New Year's corporate parties.

Individuals can carry out such activities without registering as individual entrepreneurs: there is no need to keep records of income received, submit reports, or deal with other paperwork.

It is sufficient to provide the tax authority with a notification indicating the type of activity, the place of performance, and the period of service provision. Currently, it is possible to submit such notifications electronically through the Taxpayer's Personal Account!

The tax authority, based on the current rates, will calculate a single tax for the calendar month. As of today, the single tax rate for carrying out these services in the city of Miory and Miory District is 55 rubles.

A document confirming the payment of the single tax (check, receipt, etc.) should be kept with you at the places where the activity is carried out.

While creating a holiday for others, do not spoil it for yourself!

Detailed information can be obtained at the inspection at the address: Miory, Kommunisticheskaya St., 8, room 1, or by phone: 189, 8(017) 229 79 79.

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Taxes "Time to know and pay your taxes

Individuals – owners of two or more apartments, garages, dachas, residential buildings, pay property taxes based on a notice from the tax authority, annually handed over before August 1 of the current tax period.

(for the "Actual Information" section: make part of the text visible, the rest after opening the news)

If for any reason you have not received a notice of payment due, you must contact the tax authority at the location of the respective object (real estate, land plot).

Taxes can be paid in any way convenient for the taxpayer:

in cash at banks, post offices;

by non-cash payment using a bank plastic card, through info kiosks, payment and information terminals of RUP "Belpochta", via internet banking through the ERIP system;

by withholding property payments from wages (upon application of an individual).

Payment through the ERIP system must be made according to the scheme: System "Raschet" (ERIP) Taxes Vitebsk region Miory district Miory RIK finance department (select the tax to be paid: property tax, land tax, land rent) Taxpayer's UNP (enter in English capital letters).

Individuals who are connected to the "Personal Account" service have the opportunity to pay taxes in their "Personal Account" through internet banking of Belarusbank, Belgazprombank, Alphabank, and Belinvestbank.

The tax inspectorate for the Polotsk region draws attention to the fact that the notice for the payment of land tax and property tax by individuals does not indicate the amount of rent for land plots. The amount of annual rent for land plots is indicated in the lease agreement.

For questions, please contact: the department for work with taxpayers in the Miory district of the tax inspectorate of the Ministry of Taxes and Duties of the Republic of Belarus for the Polotsk region (Miory, Kommunisticheskaya str., 8, office 1) on weekdays from 8:00 to 19:00 without a lunch break (tel. 8 02152 4 94 10, 8 02152 4 10 13).

Deputy Head of the Inspectorate

Shalamaeva N.S.

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About resort fee

On July 4, 2019, a new version of the "Taxpayer's Personal Account" was posted on the portal of the Ministry of Taxes and Duties of the Republic of Belarus, intended for all categories of taxpayers. Access to it is via a link located on the main page of the official website of the tax authorities.

The new version provides electronic services for all categories of taxpayers – organizations, individuals, and individual entrepreneurs, with the ability to authorize using an account and password, EDS, or mobile EDS.

The service now operates on a new technological platform. Everything is done to make it as convenient and simple as possible for taxpayers. When entering the personal account, an additional notification appears about arrears or overpayments of tax payments to the budget.

For organizations and individual entrepreneurs, a new service "Inquire about a complaint" is provided, which allows you to view information about submitted appeals to the tax authority and the status of their consideration.

For legal entities, access to the "Taxpayer's Personal Account" is carried out only using EDS.

Individual entrepreneurs can submit tax declarations (calculations) and applications for administrative procedures to the tax authorities in electronic form only when signed with EDS.

Please note that using the new version of the taxpayer's personal account with an electronic digital signature (EDS) key requires the installation of Internet Explorer version 11 on the user's workstation. Older browser versions (versions 8, 9, and 10) are not supported in this case.

Until the end of the current year, the previously existing version of the personal account for organizations and individual entrepreneurs will be supported and available on the Ministry of Taxes and Levies portal (http://portal.nalog.gov.by/)

Information and Outreach Sector

First Deputy

Head of Inspectorate

I.V. Akulinicheva

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New Opportunities for Citizens: Now You Can Work Without State Registration Not Only with Individuals but Also with Business Entities!

In April of this year, the President signed a decree that allows individuals, without registering as individual entrepreneurs, to engage in the following types of activities:

• Performing design and decoration work (services) for premises and vehicles, modeling of personal items and household goods;
• Repair of watches and shoes;
• Assembly, repair, and restoration, including re-upholstering, of home furniture using customer-provided materials;
• Tuning of musical instruments;
• Sawing and splitting firewood, loading and unloading of cargo;
• Production of clothing and footwear from customer-provided materials;
• Plastering, painting, glazing, floor covering and wall tiling, wallpapering, bricklaying (repair) of stoves and fireplaces;
• Providing services for website development, installation (configuration, maintenance) of computers and software;
• Hairdressing and cosmetic services (including manicure and pedicure services).

Please note that in this case, organizations and individual entrepreneurs are obliged to calculate, withhold, and remit income tax at a rate of 13% of the income paid to the individual to the budget. The citizen receives the amount minus the tax withheld by the business entity.

MNS Inspection for Polotsk District 74 18 25 (8 0214).

On Copywriting Services

Due to the recent increase in cases of citizens applying to the inspection who provide copywriting services through an online exchange by registering on a website owned by a foreign legal entity, and receiving income from this website owner using an electronic payment system, the MNS Inspection for Polotsk District clarifies:

The receipt of income by an individual from a single source – a foreign organization (e.g., an online exchange) – does not exhibit the characteristics of entrepreneurial activity, and therefore, state registration of the individual as an individual entrepreneur is not required. In this case, income received by a tax resident of the Republic of Belarus is subject to personal income tax at a rate of 13%.

An individual who has been physically present in the territory of the Republic of Belarus for more than 183 days in a calendar year is recognized as a tax resident of the Republic of Belarus.

An individual who has received such income is obliged to submit a tax declaration (calculation) of the amounts of income received during that year to the tax authority no later than March 31 of the year following the year in which the income was received. Payment of personal income tax calculated based on the declaration results to the budget is made no later than June 1 of the year following the reporting year, based on a notice issued by the tax authority.

For example, if income was received in 2019, the declaration for that year should be filed no later than 03/31/2020, and the tax should be paid no later than 06/01/2020.

By the way, now, to file a declaration and pay tax, there is no need to visit the tax authority. This can be done through the electronic service "Personal Account".

It should be noted that cooperation with several websites for the purpose of obtaining income requires registration as an individual entrepreneur.

MNS Inspection for Polotsk District 74 18 25 (8 0214).

Tutors take note!

Legislation of the Republic of Belarus stipulates that tutoring services can be provided without state registration as an individual entrepreneur, provided that the citizen provides the service independently, without involving other individuals under contracts.

We remind you that tutoring includes consulting services on specific academic subjects and disciplines, educational fields and topics, including assistance in preparing for centralized testing.

In order to provide tutoring services, it is necessary, before commencing the provision of services:

• to notify the tax authority at the place of residence in writing;
• to pay a single tax at the established rates.

Benefits on tax are provided for certain categories of individuals! The single tax should be paid only for the months in which the activity is carried out.

A document confirming the payment of the single tax (receipt), indicating the type, place, and period of activity, must be kept by the tutor at the place of activity.

There is no need to keep records of income received or to submit reports to the tax authority.

The single tax rate is:

* Polotsk, Novopolotsk – 30.0 rubles;

* other settlements (including Braslav, Miory, district) – 24.0 rubles.

Tax Inspectorate of the Ministry of Taxes and Duties of the Republic of Belarus for Polotsk District

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Organizing Celebrations – How Not to Spoil the Holiday

Due to the graduation parties, the following services are in high demand:

• photography and videography of events;
• musical and entertainment services (activities of musicians, services of a toastmaster);
• activities related to congratulating on holidays, regardless of where they are held;
• execution of works, provision of services for the decoration (embellishment) of the interior space of capital structures (buildings, structures), premises, (other places);
• hairdressing and cosmetic services, manicure and pedicure services.

We remind you that individuals wishing to engage in such activities must submit a written notification to the tax authority before commencing the activity, indicating the types of activities intended to be carried out, as well as the period and place of activity.

Information on single tax rates and other issues related to carrying out activities on a declarative basis can be found on the website of the Ministry of Taxes and Duties (http://www.nalog.gov.by) or at the tax authority (tel. (8 02153)6 28 54, (8 0214)74 18 25).

Your peace of mind is in your hands.

Polotsk District Tax Inspectorate

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Spring concerns are the best time to earn. It's time for active "gardening" work!

It's the perfect time to earn money by providing services to people for growing agricultural products (land cultivation, sowing, transplanting, weeding, pruning fruit trees, growing and harvesting, etc.). Within the framework of self-employment policy, such services can be provided. All that is required is to submit a written notification to the tax inspectorate, indicating the type of activity, the period and place of its implementation, and to pay a single tax. If you are eligible for a benefit, documents confirming this right must be submitted along with the notification.

The tax rate in the city of Miory and Miory district is 13 rubles per month.

The tax amount per month does not depend on how much money you earn. It is not required to document the receipt of money for these services. Nor is it required to keep any records or submit reports to the tax authority regarding your activities. You can only work independently without involving hired personnel.

If you wish to engage in other activities in parallel, inform the tax authority. In this case, the tax will need to be paid at the rate of one, but the highest, tariff.

Information and clarification sector

Polotsk District Tax Inspectorate.

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In connection with the approaching spring holiday of March 8, the tax inspectorate informs:

Individuals are entitled to sell flowers without registering as individual entrepreneurs. At the same time, it is permitted to trade flowers at trading places and only independently, without involving other persons.

However, before going to the market with flowers, an individual must contact the tax inspectorate and submit a notification indicating:

• the type of goods sold: floriculture products (flowers, their bulbs, tubers, flower seedlings, potted flowers, etc.)
• the place of flower sales
• the number of days per month planned for trading.

The tax authority will calculate the amount of the single tax to be paid before the start of trading.

The amount of the single tax depends on the number of trading days: if trading, the single tax is paid in the amount of half of the established rate for the month.

The tax rate is:

** Polotsk, Novopolotsk – 52.0 rubles;

** other settlements (including Braslav, Miory, district) – 46.0 rubles.

When trading flowers, an individual must have a receipt for the payment of the single tax with them.

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Who MUST submit an income tax return for individuals for 2018.

The year 2018 has ended, and the Tax and Duties Inspectorate of the Ministry of Taxes and Duties of the Republic of Belarus for the Polotsk District reminds individuals of the need to declare certain types of income.

Citizens who received income in 2018 are obliged to submit a tax return (calculation) on personal income tax:

1. from sources outside the Republic of Belarus (this provision applies to individuals who are tax residents of the Republic of Belarus).

For reference:Individuals who have been physically present in the territory of the Republic of Belarus for more than 183 days in a calendar year are recognized as tax residents of the Republic of Belarus.

2. from the alienation for remuneration:

• with outbuildings (if any), (buildings, structures), located on a land plot provided for the construction and maintenance of a residential building, gardening, dacha construction, in the form of a service plot, owned (share in ownership of the specified property), if such alienation (including by sale, exchange, annuity) is the second or more within the last five years;
• other real estate objects not related to a residential building, an unfinished capital structure (building, structure) located on a land plot provided for the construction and maintenance of a residential building, gardening, dacha construction, in the form of a service plot, an apartment, a dacha, a garden house, a garage, a parking space, a land plot (for example, administrative, office, retail, industrial, warehouse buildings and premises, etc.);
• , whose technically permissible gross mass exceeds 3500 kg and (or) whose number of seats, in addition to the driver's seat, exceeds 8 (for example, trucks, buses, etc.);
• , whose technically permissible gross and whose, in addition to the driver's seat, , or , if such alienation is the second or moreduring 2018 (in the period from January 1 to December 31, 2018);
• shares (stakes, parts of shares or stakes) in the charter capital of an organization to another individual;

3) from individuals who are not individual entrepreneurs, as a gift, in the form of real estate under a gratuitous annuity agreement, in an amount exceeding 6,116 rubles.

Please note!Income received in cash and (or) in kind from close relatives and persons related by affinity, regardless of the amount of income received, is exempt from income tax and does not require declaration.

4) other income, the withholding of personal income tax from which is not assigned to tax agents.

Also, citizens entitled to tax deductions (standard, social, property, professional), provided that the obligation to provide such deductions to citizens is assigned to the tax authorities, have the right to file an income tax return for income received in 2018.

The form of the declaration is posted on the official website of the Ministry of Taxes and Duties of the Republic of Belarus nalog.gov.by.

The tax declaration (calculation) can be submitted to any tax authority in person, through a trusted representative, regardless of the place of registration, the taxpayer's place of residence, sent by mail (the date of dispatch by mail must be ), or electronically through the "Taxpayer's Personal Account".

that for violation of the deadline for submitting the tax declaration (calculation), administrative liability is provided in accordance with Article 13.4 of the Code of Administrative Offenses of the Republic of Belarus.

Declarations are accepted at the department for work with taxpayers in the Miory district of the Ministry of Taxes and Duties Inspectorate for the Polotsk district at the address: Miory, Kommunisticheskaya St., Bldg. 8, Room 1.

Working hours for accepting declarations: in the period from January 2 to April 1, 2019 (inclusive):

• on Tuesdays, Wednesdays, Fridays – from 8:00 to 13:00 and from 14:00 to 17:00,
• on Mondays and Thursdays – from 8:00 to 19:00 without a lunch break,
• on Saturdays in March – 23.03.2019 from 9:00 to 13:00, 30.03.2019 from 9:00 to 13:00.

Inquiry phone numbers: 4-94-10, 4-10-13 (8 02152).

Ministry of Taxes and Duties Inspectorate for the Polotsk district

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Attention to individuals – payers of a single tax!

In accordance with paragraph 9 of Article 4 of the Law of the Republic of Belarus of December 30, 2018 No. 159-Z "On Amendments and Additions to Certain Laws of the Republic of Belarus", for individuals – payers of a single tax, the calculation of a single tax by the tax authority will be carried out:

for January 2019 – at the rates established by the decisions of the regional and Minsk City Councils of Deputies that were in effect in December 2018;

for February 2019 – December 2020 – at the lowest rates determined based on the rates established by the decisions of the regional and Minsk City Councils of Deputies that were in effect in December 2018, or based on the rates established in Appendix 24 to the Tax Code, taking into account the new decisions adopted by the regional and Minsk City Councils of Deputies (if adopted);

with respect to new types of activities (face painting, consumer goods packaging), for which single tax rates were not established in 2018 – at the rates established in Appendix 24 to the Tax Code, taking into account the new decisions adopted by the regional and Minsk City Councils of Deputies (if adopted).

Information and Explanation Sector

of the Ministry of Taxes and Duties Inspectorate for the Polotsk District

Attention to individuals paying personal income tax in fixed amounts (from income from leasing residential and (or) non-residential premises, parking spaces to individuals)!

In accordance with paragraph 1 of Article 221 of the Tax Code of the Republic of Belarus, which entered into force on January 1, 2019, the calculation and payment of personal income tax in fixed amounts by payers receiving income from leasing residential and (or) non-residential premises, parking spaces to individuals, in 2019 shall be made monthly no later than the 1st day of the month for which the personal income tax in fixed amounts is paid.

The following rates shall apply:

for January 2019 — established by the decisions of the regional and Minsk City Councils of Deputies that were in effect in December 2018;

for February 2019 – December 2020 – the lowest of the rates in effect in December 2018, or determined in accordance with Appendix 2 to the Tax Code, taking into account the decisions of regional (Minsk city) Councils of Deputies adopted in 2019.

Information and Explanation Sector

of the Ministry of Taxes and Levies Inspectorate for the Polotsk District

It's Time to Know and Pay Your Taxes

Individuals owning two or more apartments, garages, dachas, residential buildings pay property taxes based on a notice from the tax authority, annually handed over before August 1 of the current tax period.

If for any reason you have not received a notice of payment due, you must contact the tax authority at the location of the relevant object (real estate, land plot).

Taxes can be paid in any way convenient for the taxpayer:

in cash at banking institutions, post offices;

by non-cash payment using a bank plastic card, via info kiosks, Belpochta payment and information terminals, through Internet banking via the ERIP system;

by withholding property payments from wages (upon application of an individual).

Payment through the ERIP system must be made according to the scheme: "Расчет" (ERIP) System -> Taxes -> Vitebsk Region -> Miory District -> Miory District Executive Committee Finance Department (select the tax to be paid: property tax, land tax, land rent) Taxpayer's UNP (enter in uppercase English letters).

Individuals connected to the "Personal Account" service have the opportunity to pay taxes in their "Personal Account" using Internet banking of Belarusbank, Belgazprombank, Alfabank, and Belinvestbank.

The tax inspectorate for the Polotsk region draws attention to the fact that the notice for payment of land tax and property tax by individuals does not indicate the amount of rent for land plots. The amount of annual rent for land plots is indicated in the lease agreement.

For questions, please contact: the department for working with taxpayers in the Miory district of the Ministry of Taxes and Duties Inspectorate of the Republic of Belarus for the Polotsk region (Miory, Komsomolskaya Street, 8, office 1) on weekdays from 8:00 to 19:00 without a lunch break (tel. 8 02152 4 94 10, 8 02152 4 10 13).

Deputy Head of the Inspectorate

N.S. Shalamaeva

On tax consulting

On appeals to competent authorities

Financial literacy lessons: a conversation with young people

On March 5, 2018, the Ministry of Taxes and Duties Inspectorate for the Polotsk region took part in a practical session with second-year students of the Polotsk State University. The inspectors spoke about control measures carried out by tax authorities within the framework of current legislation, about typical violations committed by taxpayers in carrying out their activities, about explanatory work carried out to prevent offenses and to promote tax culture.

Carrying out craft activities, activities in the field of agro-ecotourism, activities not subject to state registration, calculating dog ownership tax, using the taxpayer's personal account – these were the issues discussed with the youth.

Information about the event held is also posted on the PSU website:

https://www.psu.by/sobytija/11039-vsjo-o-finansovom-kontrole

Attention taxpayers!

The Tax and Duties Inspectorate of the Republic of Belarus for the Polotsk District informs citizens that, in order to organize the campaign for declaration of income by individuals and submission of tax declarations (calculations) on personal income tax for 2017, the inspectorate specialists will receive tax declarations (calculations) according to the following schedule:

on working days – from 8:00 to 19:00 without lunch break

on February 17 and 24, 2018 (Saturdays) – from 09:00 to 13:00.

The deadline for submitting declarations is March 03, 2018.

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Taxes and duties payable by individuals

Personal account of an individual

Craft activities. What are the changes?

On the development of agro-ecotourism

On new opportunities

Start your own business without registering as an individual entrepreneur

Electronic services on the official Internet portal of the Ministry of Taxes and Duties of the Republic of Belarus

On shoe marking