shklovinfo August 31, 2026 11:18 The Ministry of Taxes and Duties reminded of the liability for late payment of the professional income tax (NPD), BELTA reports.

Starting July 1, 2026, a minimum tax on professional income has been introduced — 45 rubles (18 rubles for pension recipients). First of all, this innovation 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 Profdokhod app, as well as individuals whose amount of tax calculated on the basis of their income is less than the minimum.

Tax legislation also provides for increased liability for late payment of the professional income tax. If an individual allows late payment of the NPD for three consecutive months, such a 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 this yourself through the Profdokhod app, by going to the ‘Settings’ — ‘Account’ — ‘Deregistration’ section. If you have 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 them remotely through the Profdokhod app or by contacting any inspectorate of the Ministry of Taxes and Duties,” the ministry explained.