The MNS Inspection of the Mogilev Region draws attention to compliance with legislation regarding the correspondence between an organization's actual location and its place of state registration.

The place of an organization's presence (with the exception of a simple partnership) is recognized as the place of its state registration. This provision is codified in point 1 of Article 16 of the Tax Code of the Republic of Belarus.

State registration of a legal entity is carried out at its place of presence. Such a requirement is established by point 4 of the Regulation on State Registration of Economic Subjects of Economy, approved by Presidential Decree No. 1 of January 16, 2009.

In case of a change in the location of a commercial or non-commercial organization, such organization is required to submit a notification to the registering authority within 10 working days from the date of the change, using the form established by the Ministry of Justice.

Failure to present by a designated person or other authorized person the documents, reports, information, or other materials that are required by law, when such obligation is provided by legislative acts, entails administrative liability under Article 24.11 of the Code of Administrative Offenses of the Republic of Belarus.

From January 1, 2026, tax authorities have been granted the right to suspend operations on payment accounts when there is no legal entity at the place of its state registration.

According to information available from the tax authorities in the Mogilev Region, there are facts of the absence of legal entities at their places of state registration.

Measures correspondingly are applied by tax authorities against such legal entities:

• Operations on accounts have been suspended for 210 economic subjects of the Mogilev Region.
• Other measures of response have been adopted for 553 economic subjects due to violations of tax and other legislation, control over which is placed on tax authorities.

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