In accordance with subparagraph 1.7 of paragraph 1 of Article 108 of the Tax Code of the Republic of Belarus, tax authorities publish, each month no later than the 15th day of the month following the reporting month, on the official website of the Ministry of Taxes (nalog.gov.by) in the Internet, in the section “All services – Information on tax payment arrears to the budget” a list of organizations and individual entrepreneurs that have arrears on taxes, fees (tariffs), and penalties as of the first day of the month following the reporting month.

The service is used during public procurement to confirm that participants who have submitted proposals have no arrears (paragraph 4 of Article 16 of the Law of the Republic of Belarus dated 13.07.2012 No. 419‑Z “On Public Procurement of Goods (Works, Services)”).

To obtain information about the status of arrears (whether the arrears have been paid or not), a search can be performed by the taxpayer’s registration number for a legal entity or individual entrepreneur, or by name, date of arrears, region, or tax inspection.

It is possible to export the retrieved information in XLS or PDF format.

If there is no arrears on the requested date, a message is generated with the following content: “No tax, fee (tariff), or penalty arrears exist according to the specified search criteria.”

If arrears exist on the requested date and are subsequently paid, the corresponding date is displayed in the “Date of arrears settlement” column.