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 will change. This was reported by BELTA in the Ministry of Taxes and Duties.

The provisions regarding the acceptance (or refusal) of electronic documents and the procedure for notifying the taxpayer have been clarified. The tax authority will refuse to accept an electronic document signed by a person who is not the taxpayer's legal or authorized representative. Further processing of such a document will not be carried out. "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 an electronic document is signed 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 by 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 a copy thereof) 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, as received from the owner. A refusal will also occur if a tax declaration (calculation) is submitted for a