The deadline for organizations to submit notifications about land plots is until December 1 (Tuesday) 2026, inclusive.

— In order to calculate the land tax, organizations must submit notifications about land plots to tax authorities at the place of registration no later than December 1, 2026, in the form of electronic documents and in the order approved by the Ministry of Finance (Article 244 of the Tax Code of the Republic of Belarus), reminded the inspection of the Ministry of Taxation and Collection in the Mogilev region.

The formats and procedure for submitting notifications were established by Decree No. 14 of the Ministry of Finance ("On establishing formats of electronic documents submitted to tax authorities," dated March 31, 2023).

However, notifications are not submitted by:

• organizations, for which the procedure of liquidation production is applied in accordance with the legislation on insolvency;
• organizations that are in the process of liquidation (cessation of activity on the territory of the Republic of Belarus);
• organizations that do not have land plots that are the object of taxation;
• organizations specified in the first part of point 12 of Article 243 of the Code, in the absence of governing bodies for such organizations;
• peasant (farm) households, which are exempt from taxes, fees (taxes), established by the Code in accordance with point 1 of Article 384 of the Code.

— For failure to submit documents and other information to the tax authority within the established period, administrative liability is imposed according to Article 14.6 of the Code of Administrative Offenses of the Republic of Belarus, summarized in the press center of the Ministry of Finance inspection in the Mogilev region.