MogilevNEWS.by 12.11.2026 The deadline for organizations to submit notifications about land plots is set for December 1 (Tuesday) 2026.

— In order to calculate the land tax, organizations must submit notifications about land plots to the tax authorities at the place of registration no later than December 1, 2026, in the established formats as an electronic document and in the manner approved by the Ministry of Taxes and Fees (Article 244 of the Tax Code of the Republic of Belarus), – the Ministry of Taxes and Fees inspection for the Mogilev region reminded. The formats and procedure for submitting notifications are established by the Ministry of Taxes and Fees Resolution No. 14 (“On establishing the formats of electronic documents submitted to tax authorities”), dated March 31, 2023.

Notifications are not submitted:

— by organizations for which, in accordance with the legislation on insolvency settlement, the liquidation procedure is applied;

— by organizations that are in the process of liquidation (cessation of activity within the territory of the Republic of Belarus);

• by organizations that do not have land plots subject to taxation;

— by organizations listed in the first part of paragraph 12 of Article 243 of the Code, when such organizations lack management bodies;

— by peasant (farm) households that, in accordance with paragraph 1 of Article 384 of the Code, are exempt from taxes, fees (duties) established by the Code.

— Failure to submit the documents and other information that taxpayers are obliged to provide within the prescribed deadline to the tax authority is subject to administrative liability in accordance with Article 14.6 of the Code of Administrative Offences of the Republic of Belarus, – the press centre of the Ministry of Taxes and Fees inspection of the Republic of Belarus for the Mogilev region summarized.