In Belarus, starting 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. This was reported by the Ministry of Taxes and Levies.

The provisions for accepting (refusing to accept) electronic documents and the procedure for notifying the payer about this have been specified. The tax authority will refuse to accept an electronic document signed by a person who is not a legitimate or authorized representative of the payer. Further processing of such a document will not be carried out. "Article 24 of the Tax Code establishes that a payer can participate in relations regulated by tax legislation through their legitimate or authorized representative. The representative's powers are subject to documentary confirmation," the Ministry of Taxes and Levies drew attention to.

When signing an electronic document with an electronic digital signature of a legitimate representative of a legal entity (head, liquidator, manager in a bankruptcy case), an individual entrepreneur, it is not required to confirm their powers to sign documents.

In the case of signing an electronic document by an authorized representative of the payer, it is necessary to submit to the tax authority a document (or a copy of it) confirming the powers: an agreement with a tax consultant, a power of attorney issued by the signature of the head of the organization or another person (for legal entities), a power of attorney certified in accordance with the legislation, for example, notarized (for individuals, including individual entrepreneurs). The document confirming the powers is submitted to the tax authority once (i.e., it is not required with each sending of an electronic document) and in any available way - personally, by mail, by courier, or electronically.

In addition, the tax authority will refuse to accept an electronic document if it has information that the secrecy of the personal key of the electronic digital signature has been violated, received from the owner. A refusal will also be received in the case of submitting a tax declaration (calculation) for a reporting period that is subject to verification (if this is not related to reflecting in the accounting or tax accounting of the payer the results of the verification or circumstances that occurred after its beginning, but are related to this period).