By no later than December 1, 2026, such organizations are required to submit a list of land parcel notifications established by paragraph 3 of Article 244 of the Tax Code of the Republic of Belarus (hereinafter referred to as the Tax Code).

In addition, organizations are provided the right to submit the list of notifications in accordance with paragraph 4 of Article 244 of the Tax Code.

Such notifications are submitted to tax authorities at the place of registration by using forms approved by the resolution of the Ministry of Taxation and Customs of the Republic of Belarus dated March 31, 2023 No. 14 "On establishing formats of electronic documents submitted to tax authorities," in the form of an electronic document.