In Belarus, a new procedure for processing and accepting electronic declarations by tax authorities is in effect.

Refusal to accept will be applied to documents signed by persons who are not lawful or not authorized representatives of the taxpayer.

Legal entities do not need to confirm the authority of their manager.

Individual entrepreneurs and individuals need a certified document, which is submitted only once.

Also, refusal will be made in case of violation of the confidentiality of the electronic signature key and for declarations relating to a period already subject to audit.