Starting October 1, the procedure for processing and accepting tax declarations (calculations) and other documents submitted in electronic form by the tax authority, approved by Resolution No. 7 of the Ministry of Taxes and Duties "On Submission of Electronic Documents to Tax Authorities" dated February 29, 2012, is changing.

The resolution specifies the provisions regarding the acceptance (or refusal to accept) tax declarations (calculations), other documents, and the procedure for notifying the taxpayer thereof.

Thus, the tax authority will refuse to accept an electronic document submitted by a taxpayer if it is signed by a person who is not the taxpayer's legal or authorized representative. No further processing of such a document will be carried out.

Article 24 of the Tax Code of the Republic of Belarus establishes that a taxpayer may participate in relations regulated by tax legislation through its legal or authorized representative. The representative's authority must be documented.

Furthermore, a refusal to accept an electronic document will be sent to the taxpayer if the tax authority has information that the confidentiality of the private key of the electronic digital signature has been compromised, as well as in the case of submission of a tax declaration (calculation) for a tax (reporting) period that is subject to (or has undergone) audit, provided that this is not related to reflecting in the taxpayer's accounting or tax records the results of the audit or circumstances that arose after the audit began but pertain to the period under audit.