An individual entrepreneur, when establishing a commercial organisation in the manner prescribed by the Regulation on the establishment of a commercial organisation by an individual entrepreneur, founded by one person (annex to the Law of the Republic of Belarus of 22.04.2024 No. 365-Z "On Amendments to Laws on Entrepreneurial Activities"), is obliged to submit tax declarations (calculations) for the taxes of which they are a taxpayer, in the established manner, no later than the date preceding the date of state registration of this commercial organisation.
The tax liability shall be fulfilled by the commercial organisation no later than the 22nd day of the month following the quarter in which such commercial organisation is registered in the Unified State Register of Legal Entities and Individual Entrepreneurs.
The procedure for submitting tax declarations by individual entrepreneurs who are taxpayers of personal income tax, taxpayers of a single tax, as well as individual entrepreneurs acting as tax agents for personal income tax on income paid to individuals employed by them, has been determined.
More details on the official
website of the Ministry of Taxes and Duties
https://nalog.gov.by/clarifications/clarifications/28798/