The Ministry of Taxes and Duties reminded about liability for late payment of the professional income tax (NPD). This was reported by the ministry, sb.by writes.

Starting July 1, 2026, a minimum tax on professional income has been introduced — 45 rubles (18 rubles for pension recipients). This innovation primarily concerns individuals who are registered as NPD payers as of the 1st day of the month but do not carry out activities, that is, do not generate receipts in the Profdohod app, as well as individuals whose amount of tax calculated on the basis of their income is less than the minimum.

The norms of tax legislation also provide for increased liability for late payment of the professional income tax. If an individual is late in paying NPD for three consecutive months, such payer is forcibly deregistered by the tax authority. The tax debt will be collected forcibly, including through enforcement bodies.

“If you have decided to deregister as an NPD payer, you need to do it yourself through the Profdohod app, going to the ‘Settings’ — ‘Account’ — ‘Deregistration’ section. If you deleted the app but did not deregister before deleting it, you need to download and install it again, and then go through the deregistration procedure. If you forgot your login and password, you can restore it remotely through the Profdohod app or by contacting any inspectorate of the Ministry of Taxes and Duties,” the ministry explained.

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