The MNS Inspection of Lidsk District informs that starting from October 1, 2026, changes to the procedure for processing and acceptance by the tax authority of tax declarations (calculations) and other documents presented as electronic documents, approved by the MNS Resolution of February 29, 2012 No. 7 "On submission of electronic documents to tax authorities," come into force.

In the resolution, provisions regarding the acceptance (or refusal to accept) of tax declarations (calculations), other documents, and the order of notification to this payer are specified.

For example, the tax authority will refuse to accept an electronic document submitted by a payer signed by a person who is neither a legal entity nor an authorized representative of this payer. Further processing of such a document will not take place.

For reference. Article 24 of the Tax Code of the Republic of Belarus establishes that a payer may participate in relations regulated by tax legislation through its legal or authorized representative. The powers of the representative require documentary confirmation.

Moreover, a refusal to accept an electronic document will be sent to the payer upon the presence in the tax authority of information that the confidentiality of the personal digital signature key has been violated, as well as in case of submission of a tax declaration (calculation) for the tax (reporting) period subject to examination, if this is not related to reflecting in the payer's accounting or tax records the results of the examination or circumstances that occurred after the start of the examination but relate to the examined period.

The location of the organization must correspond to its place of state registration!

The MNS Inspection of Lidsk District draws attention to compliance with legislation regarding the correspondence between

In case of change of location of a commercial or non‑commercial organization, such organization shall, within ten working days from the date of change of location, submit to the registering authority a notice in the form established by the Ministry of Justice (part two of paragraph 22 of the Regulations on Registration).

Failure by an official or other authorized person to submit documents, reports, information or other materials within the established deadlines, in cases where the obligation to submit them is provided for by legislative acts, entails administrative liability under Article 24.11 of the Code of the Republic of Belarus on Administrative Offenses.

Effective 1 January 2026, tax authorities are granted the right to suspend operations on the accounts of taxpayers in the absence of a legal entity at the place of state registration (paragraph 2 of Article 56 of the Tax Code).