The procedure for processing and accepting tax returns and other documents submitted in the form of an electronic document will change in Belarus from October 1, the Ministry of Taxes and Levies' press service informed Belta.

The provisions for accepting (refusing to accept) tax returns, other documents, and the procedure for notifying the payer about this have been clarified. In particular, an electronic document signed by a person who is not a legitimate or authorized representative of the payer will be refused acceptance. Such a document will not be processed.

According to Article 24 of the Tax Code, a payer can participate in relations regulated by tax legislation through their legitimate or authorized representative. The representative's powers must be documented, the press service explained.

Additionally, cases have been defined in which a refusal to accept an electronic document is sent. One of these cases is when there are data indicating that the secrecy of the personal key of the electronic digital signature has been violated. Another case is the submission of a tax return for a reporting period that is being audited, if this is not related to reflecting in accounting or tax accounting the results of the audit or circumstances that arose after the start of the audit but are related to the period being audited.