Belarusians will be able to receive electronic notifications for the payment of land tax and property tax

May 12, Minsk /BELTA/. Belarusians will be able to receive notifications for payment of land tax and property tax electronically. This is stipulated by the Resolution of the Ministry of Taxes and Duties of Belarus No. 21 of April 17, 2014, which was officially published today on the National Legal Internet Portal, BELTA reports.

An electronic notification for the payment of tax and (or) property tax will be sent to an individual who is a taxpayer of land tax and (or) property tax, only with their consent. The taxpayer or their authorized representative must inform the tax inspectorate of their consent to receive an electronic notification, regardless of their place of residence, registration, or the location of the object of taxation by land tax and (or) property tax, upon presentation of an identity document, and the authorized representative – a document confirming their authority.

In turn, the tax authority will keep a record of taxpayers receiving electronic notifications in a special register, and each of them will be issued an identification code and password.

At the taxpayer's choice, the notification can be sent electronically using the "personal account" electronic service, located on the official internet portal of the Ministry of Taxes and Duties of Belarus, or to their e-mail address.

If the taxpayer has chosen the "personal account" electronic service, access is granted using a public key certificate signed by an electronic digital signature, or an identification code and password. The identification code and password are generated by the tax authority and handed over to the taxpayer or their authorized representative on the day of notification of consent, against signature in the register.

The notification is posted in the service or sent to the taxpayer's e-mail address by August 1 of the current tax period. When sending a notification using the service, an electronic notification about the posting of the notification in the service is sent to the taxpayer's e-mail address.

The date of sending the notification to the taxpayer by electronic means is considered the date of posting the notification in the service or the date of sending the notification to the taxpayer's e-mail address. If the notification is sent electronically, it will not be sent on paper.