The MNS Inspection of the Lidskoye District reminds that land tax payment by taxpayers-organizations in 2026 is made through advance payments.

Tax authorities at the place of registration require taxpayers-organizations to send the land tax declaration (calculation) for the expired tax period to the Ministry of Tax and Customs portal, based on information about land plots for the expired tax period available in the tax authorities, unless otherwise provided for by part 2, item 4 of Article 244 of the Tax Code of the Republic of Belarus.

In accordance with part 3 of Article 244 of the Tax Code, taxpayers-organizations, if not otherwise provided for by parts 4 and 5 of Article 244 of the Tax Code, are required to submit notifications to the tax authorities at the place of registration no later than December 1 of the current tax period in the form of electronic documents and in the procedure approved by the Ministry of Tax and Customs, regarding the following land plots (hereinafter - notifications):

• regarding transfer to lease, and other consideration or gratuitous use of capital structures (buildings, facilities), their parts located on land plots provided by budgetary organizations;
• regarding land plots occupied by structural elements of overhead power lines at a voltage below 35 kilovolts, which are not capital structures or whose state registration is not mandatory, used by energy supply organizations that are part of the state production association "Belenergo" of the state power industry;
• regarding land plots provided to organizations for construction or for the construction and maintenance of capital structures (buildings, facilities) (whose intended purpose