The Inspection of the Ministry of Taxes for the Mogilev region draws attention to compliance with legislation concerning the correspondence between an organization’s actual location and its place of state registration.

The place of an organization (except for a simple partnership) is considered to be its place of state registration. This provision is set out in paragraph 1 of Article 16 of the Tax Code of the Republic of Belarus (hereinafter – the Tax Code).

State registration of a legal entity is carried out at its place of location. This requirement is established in paragraph 4 of the Regulation on the state registration of economic entities, approved by the Decree of the President of the Republic of Belarus dated 16.01.2009 No. 1 (hereinafter – the Regulation on registration).

In case of a change of location of a commercial or non‑commercial organization, such an organization must, within ten working days from the day of the change, send a notification to the registering authority in the form prescribed by the Ministry of Justice (second part of paragraph 22 of the Regulation on registration).

Failure to submit by an official or other authorized person the required documents, reports, information or other materials within the prescribed deadlines, when the obligation to submit them is provided for by legislative acts, results in administrative liability under Article 24.11 of the Code of the Republic of Belarus on Administrative Offences.

From 01.01.2026 tax authorities are granted the right to suspend operations on payers’ accounts in the absence of a legal entity at its place of state registration (paragraph 2 of Article 56 of the Tax Code).

According to information held by the tax authorities of the Mogilev region, there are cases of legal entities being absent at their place of state registration.

In relation to such legal entities, tax authorities apply corresponding measures of response.

Thus, regarding 210 economic entities of the Mogilev region, operations on accounts have been suspended, and for 553 economic entities other measures of response have been taken for violations of tax and other legislation, the compliance with which is entrusted to tax authorities.

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