We remind legal entities - payers of profit tax that if, as a result of filling out the tax return (calculation) for profit tax for Belarusian organizations for the III quarter of 2026 (hereinafter referred to as the declaration) (Appendix 6 to the resolution of the Ministry of Taxes and Levies of the Republic of Belarus dated 20.01.2026 No. 3 "On the calculation and payment of taxes, fees (duties), and other payments"), there is a profit tax to be paid (a positive value of line 23 of section I of part I of the declaration), then it is necessary to calculate the advance payment of profit tax for the IV quarter of 2026 (part 2 of subparagraph 9.1 of paragraph 9 of Article 186 of the Tax Code of the Republic of Belarus).

The calculation of the advance payment is carried out in section II of part I of the declaration, which is filled out only in the declaration for the III quarter.

The amount of the advance payment is 2/3 of the amount of profit tax calculated for the III quarter of 2026 (line 23 of section I of part I of the declaration).

The calculated amount of the advance payment must be transferred to the budget no later than 22.12.2026.

In the future, the advance payment is credited to the profit tax for the IV quarter of 2026 or is subject to refund if, according to the results of the IV quarter, the profit tax is calculated in a smaller amount or is absent.

The inspection of the Ministry of Taxes and Levies of the Republic of Belarus for the Borisovsky district, a photo from open internet sources, is of an illustrative nature.