In accordance with paragraph 6 of Article 85 of the Tax Code of the Republic of Belarus, information on the income of individuals is required to provide:
government agencies;
Belarusian, foreign, international organizations;
representative offices of foreign organizations opened in the manner prescribed by law;
Belarusian individual entrepreneurs;
regional (Minsk city) notary chambers;
notaries performing notarial activities in notary offices.
Information is presented in relation to the income of each individual , recognized as objects of taxation by income tax, taxed at various rates of income tax , including information on benefits and amounts of income tax.
Deadline for submitting information:
No later than April 1 of the year following the expired calendar year.
Procedure for submitting information on income
The procedure for submitting information on the income of individuals is established by Resolution of the Council of Ministers of the Republic of Belarus dated 04/07/2021 No. 201 “On the submission of information on the income of individuals.”
Information on the income of individuals is submitted electronically to the tax authority at the place of registration of the tax agent or to the portal of the Ministry of Taxes .
If the payer identifies incompleteness or unreliability of the information provided on the income of individuals, organizations and other persons, within 30 calendar days from the date of their identification, submit updated information in electronic form to the tax authority or to the Ministry of Taxes portal. Full information can be found on the website of the Ministry of Taxes nalog.gov.by (make a link to go to the site) in the section “Current” / “Presentation by a tax agent of information on the income of individuals for 2023”, as well as using the QR code:
