The procedure for processing and accepting tax returns and other documents submitted in electronic form will change in Belarus from October 1, the press service of the Ministry of Taxes and Duties told BELTA.

The provisions regarding the acceptance (or refusal) of tax returns, other documents, and the procedure for notifying the taxpayer have been specified. Thus, an electronic document signed by a person who is not the taxpayer's legal or authorized representative will not be accepted. Such a document will not be processed.

"Article 24 of the Tax Code establishes that a taxpayer may participate in relations regulated by tax legislation through their legal or authorized representative. The representative’s authority must be documented," the press service explained.

Furthermore, cases in which a refusal to accept an electronic document is issued have been specified. One such case is when there is data indicating that the confidentiality of the private key of the electronic digital signature has been compromised. Another case is the submission of a tax return for a reporting period that is subject to audit, if this is not related to reflecting the audit results or circumstances that arose after the audit began but pertain to the period under audit in accounting or tax records.