According to information held by the tax authorities of the Mogilev region, there are cases of legal entities being absent from their place of state registration.

The place of an organization’s location (except for a simple partnership) is considered to be its place of state registration. This provision is set out in paragraph 1 of Article 16 of the Tax Code of the Republic of Belarus.

The state registration of a legal entity is carried out at its place of location. This requirement is established in paragraph 4 of the Regulation on the State Registration of Economic Subjects, approved by Decree of the President of the Republic of Belarus No. 1 dated 16 January 2009.

If a commercial or non‑commercial organization changes its location, it must send a notification to the registering authority within ten working days from the date of the change, in the form prescribed by the Ministry of Justice (second part of paragraph 22 of the Regulation).

Failure by an official or other authorized person to submit documents, reports, information or other materials within the prescribed deadlines, when the obligation to submit them is provided for by legislative acts, results in administrative liability under Article 24.11 of the Code of Administrative Offences of the Republic of Belarus.

— Regarding legal entities that are actually absent from their place of state registration, the tax authorities apply appropriate response measures. Since 1 January of the current year, tax authorities have been granted the right to suspend payer account operations when a legal entity is absent from its place of state registration (paragraph 2 of Article 56 of the Tax Code of the Republic of Belarus), the inspection reminded. — Thus, in relation to 210 economic subjects in the region, account operations have been suspended; 553 other response measures have been taken for violations of tax and other legislation, the enforcement of which is the responsibility of the tax authorities.