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

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

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

In addition, cases in which a refusal to accept an electronic document is issued have been identified. One of them is when there is evidence that the secrecy of the personal key of the electronic digital signature has been breached. Another case is the submission of a tax return for the reporting period under audit, if it is not related to reflecting in the accounting or tax records the results of the audit or circumstances that arose after the audit began but pertain to the audited period.