Starting October 1, the procedure for processing and accepting electronic declarations (calculations) and other documents by tax authorities in Belarus is changing. This was reported by BELTA from the Ministry of Taxes and Duties.

The Ministry of Taxes and Duties has specified when a document will be accepted, in which cases it will be refused, and how the taxpayer will be notified.

The clarifications are based on Article 24 of the Tax Code. A taxpayer may participate in relations regulated by tax legislation through a legal or authorized representative. The representative's authority must be documented, the Ministry reminded.

For legal representatives of a legal entity — the director, liquidator, or manager in a case of insolvency or bankruptcy — and for an individual entrepreneur, no additional document is required when signing an electronic document.

It is different for an authorized representative. He or she must submit once to the tax inspection a document or its copy confirming the authority to act on behalf of the taxpayer. Suitable documents include a contract with a tax consultant, a power of attorney signed by the head of the organization or another person (for legal entities), and for individuals, including individual entrepreneurs, a power of attorney certified under legislation, for example, notarized.

When submitting a declaration, it is not necessary to present these documents again each time. The transmission channel can be any available: in person, by mail, by courier, or electronically.

There are also grounds for refusal. An electronic document will not be accepted if the tax authority has information from the key holder about a breach of the confidentiality of the private key of the electronic digital signature.

Also, a refusal awaits a declaration (calculation) for the reporting period that is subject to audit. Exception: reflection in accounting or tax accounting of the audit results or circumstances that arose after the audit began but relate to this period.

The procedure for notifying the taxpayer of the refusal to accept an electronic document has also been specified.