In Belarus, from October 1, the procedure for processing and accepting tax declarations (calculations) and other documents submitted in electronic form by the tax authority is changing, reports BELTA.

Changes

The provisions regarding the acceptance (or refusal) of electronic documents and the procedure for notifying the taxpayer have been specified. The tax authority will refuse to accept an electronic document signed by a person who is not the taxpayer's legal or authorized representative. Such a document will not be processed further. "Article 24 of the Tax Code establishes that a taxpayer may participate in relations regulated by tax legislation through their legal or authorized representative. The representative's authority must be documented," the Ministry of Taxes and Duties noted.

When signing an electronic document with an electronic digital signature by the legal representative of a legal entity (director, liquidator, or manager in a case of insolvency or bankruptcy), or an individual entrepreneur, it is not necessary to confirm their authority to sign documents.

If an electronic document is signed by the taxpayer's authorized representative, it is necessary to submit to the tax authority a document (or its copy) confirming the authority: a contract with a tax consultant, a power of attorney issued with the signature of the organization's head or another person (for legal entities), a power of attorney certified in accordance with legislation, for example notarially (for individuals, including individual entrepreneurs). The document confirming authority is submitted to the tax authority once (i.e., it is not required each time an electronic document is sent) and by any available means — in person, by mail, by courier, or electronically.

Furthermore, the tax authority will refuse to accept an electronic document if it has information that the confidentiality of the private key of the electronic digital signature has been compromised, received from the owner. A refusal will also occur if a tax declaration (calculation) is submitted for a reporting period subject to audit (unless this is related to reflecting in the taxpayer's accounting or tax records the results of the audit or circumstances that arose after its commencement but pertain to this period).