The Belarus Ministry of Taxes and Fees requires banks, non‑bank credit‑financial entities, insurance companies, and other financial institutions to submit their 2025 FATCA report by September 1, 2026. The report must be filed with the Ministry and forwarded to the U.S. Internal Revenue Service (IRS). This requirement is based on Article 861 of the Tax Code and the Belarus‑U.S. agreement to enhance compliance with international tax rules. Financial institutions must gather data on U.S. taxpayer accounts and provide it within the deadline.