28 Sept 2026 | 11:14

Changes to the procedure for processing and accepting electronic documents by the tax authority

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September 28, 2026

Author: Svetlogorsk News

Services Report

The Inspectorate of the Ministry of Taxes and Duties for the Svetlogorsk District informs that, from October 1, 2026, changes to the procedure for the processing and acceptance by the tax authority of tax declarations (calculations) and other documents submitted in the form of an electronic document come into force (Resolution of the Ministry of Taxes and Duties No. 7 of February 29, 2012, "On the Submission of Electronic Documents to Tax Authorities").

The resolution specifies the provisions for the acceptance (refusal of acceptance) of tax declarations (calculations) and other documents, as well as the procedure for notifying the taxpayer thereof.

Thus, the tax authority will refuse to accept a taxpayer's electronic document signed by a person who is not a legal or authorized representative of that taxpayer. Further processing of such a document will not be carried out.

Article 24 of the Tax Code of the Republic of Belarus establishes that a taxpayer may participate in relations regulated by tax legislation through their legal or authorized representative. The authority of the representative is subject to documentary confirmation.

In addition, a refusal to accept an electronic document will be sent to the taxpayer if the tax authority has information that the secrecy of the personal key of the electronic digital signature has been compromised, as well as in the case of submission of a tax declaration (calculation) for a tax (reporting) period that is being (has been) audited, if this is not related to the reflection in the taxpayer's accounting or tax records of the results of the audit or circumstances that arose after the start of the audit but relate to the audited period.

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