Inspection of the Ministry of Taxes and Duties of the Republic of Belarus for Lepel District

Inspection of the Ministry of Taxes and Duties of the Republic of Belarus for the Lepel District
Internet site http://www.nalog.gov.by/inspectorates/imns-vitebsk-region/imns-lepel-district/

Commentary on the Resolution of the Council of Ministers of the Republic of Belarus of December 30, 2025 No. 795 "On Amendments to Resolutions of the Council of Ministers of the Republic of Belarus"
The MNS Inspection for the Lepel District REMINDS TAX AGENTS ABOUT THE SUBMISSION OF INFORMATION ON INDIVIDUAL INCOME FOR 2025
The MNS Inspection for the Lepel District reminds tax agents about the submission of information on individual income for 2025
Attention to economic entities engaged in operations related to the turnover of traceable goods
The MNS Inspection for the Lepel District informs payers of professional income tax
Pathological gambling addiction (gambling addiction)
The MNS Inspection for the Lepel District informs economic entities about the mechanism of marking goods with identification means
Appendix 1
Appendix 2
The Inspection for Taxes and Duties of the Republic of Belarus for the Lepel District draws attention to the fact that on November 17, 2025, the deadline for payment of transport tax, land tax, and property tax as a single property payment, as well as rent for the use of land plots for 2024, has expired
The MNS Inspection for the Lepel District informs about the marking of goods
For the attention of individual entrepreneurs
Violation of the procedure for accepting cash when transporting passengers

The MNS Inspection for Lepel District informs about the functioning of the unified portal of electronic services.

In accordance with the requirements of paragraph 6 of Article 14 of the Law of the Republic of Belarus of 28.10.2008 No. 433-Z "On the Fundamentals of Administrative Procedures", an application from an interested party in electronic form is submitted through the unified portal of electronic services (hereinafter - EPES).

In order to fulfill the requirements of the legislation, the Ministry of Taxes and Duties of the Republic of Belarus has carried out work on transferring all administrative procedures carried out by tax authorities into electronic form on the EPES.

In this regard, the MNS plans to gradually cease the use of the ARM "Taxpayer" and Personal Account of the taxpayer functionalities for creating and sending taxpayer applications to the MNS portal for carrying out administrative procedures by 01.01.2026.

During the transition period, taxpayers must take measures to register and distribute roles in the Personal electronic account of the taxpayer on the EPES (https://account.gov.by), which allows organizing the process of sending electronic applications through the EPES.

Applications for carrying out administrative procedures submitted after 01.01.2026 in violation of the above procedure will not be accepted by the tax authorities for consideration.

In ARM "Taxpayer" and Personal Account of the taxpayer, the ability to submit applications for carrying out administrative procedures will be preserved only for: individual entrepreneurs using a mobile digital signature; branches fulfilling the tax obligations of legal entities, whose registration has been carried out by tax authorities in accordance with paragraph 7 of Article 70 of the Tax Code of the Republic of Belarus.

Information on the technical implementation of the mechanism for submitting applications for carrying out administrative procedures by the specified category of taxpayers will be provided additionally.

Application

The MNS Inspection for Lepel district reports the placement on the official MNS website of a visual Guide to state business support measures in the Republic of Belarus, developed by the Ministry of Economy in conjunction with the State Institution "National Agency of Investment and Privatization" (hereinafter - the Guide), at the bottom of the web page. (https://nalog.gov.by/gid-po-meram-gosudarstvennoy-podderzhki.php).

The Guide contains information about:

- preferential regimes in force in the Republic of Belarus;

- existing business support measures;

- possible ways of financial support from the state.

The MNS inspection for Lepel district reminds!!!

Belarusian organizations that have opened accounts in a foreign bank, with the exception of correspondent accounts, must no later than July 31, 2026 submit to the tax authority at the place of registration, in the prescribed form, information on the movement of funds in such accounts for January-June 2026.

For reference. The form for submitting the specified information is established by Annex 41 to the Resolution of the Ministry of Taxes and Levies of February 27, 2026 No. 11 "On establishing forms of documents".

Electronic notification: fast, simple, convenient!

"ProfDohod" application

"Deregistration" procedure in the "ProfDohod" application

The Ministry of Taxes and Levies in connection with the introduction from July 1, 2026 of the minimum amount of tax on professional income (not less than 45 rubles per month, for pensioners - 18 rubles) for individuals registered as payers of this tax (NPD), informs.

Citizens who have deleted the "ProfDohod" application from their mobile phone (tablet, computer), but have not completed the "Deregistration" procedure in the "ProfDohod" application (before deleting the application),

To avoid unjustified NPD accrual the aforementioned payers must no later than June 30, 2026. complete the following steps:

1. Download the "ProfDohod" application again and install it on the device.

2. Log in to the application (if you forgot your login/password, you can restore it through the "ProfDohod" application or by contacting any tax inspection).

3. Go through the "Deregistration" procedure: go to the "Settings" – "Account" – "Deregistration" section (confirm deregistration).

After completing the above actions, individuals will be excluded from the register of taxpayers of NPD, and the tax will not be charged.

For reference. For checking on the official website of the Ministry of Taxes and Duties (nalog.gov.by) you can use the free service "Checking the registration of an individual as a taxpayer of professional income tax" https://lkfl.portal.nalog.gov.by/web/guest/check_registration (to search, enter the individual's UNP and Last Name, First Name, Patronymic).

What will change in the payment of professional income tax from July 1, reminded the Ministry of Taxes and Duties!

The minimum amount of tax on professional income (NPD) in Belarus from July 1 will be 45 rubles per month, for pension recipients the minimum tax amount is 18 rubles.

The obligation to pay arises, among other things, if no activity is carried out.

"If you are registered as an NPD taxpayer, but do not actually conduct business, you should consider terminating your registration no later than June 30, 2026 through the NPD application (Settings / Account / Deregistration)," the Ministry of Taxes and Duties stated.

The Ministry of Finance previously explained the new principle. For example, in August 2026, an NPD taxpayer will receive an income of 100 rubles. The tax amount at a rate of 10% is 10 rubles (100 rubles x 10%). However, the NPD amount payable will be 45 rubles, as 10 rubles is less than the established minimum.

"This tightening is aimed at individuals pseudo-employed in the economy and at ensuring the gradual fair participation of the self-employed in financing state expenditures. The application of NPD is terminated in case of non-payment of tax three times in a row within the established deadlines. Payment of NPD is made no later than the 22nd day of the month following the expired tax period. It will be possible to return to NPD no earlier than six months later," the Ministry of Finance explained.

Source: https://pravo.by/novosti/obshchestvenno-politicheskie-i-v-oblasti-prava/2026/june/93836/ – National Legal Internet Portal of the Republic of Belarus

On submitting applications for the performance of administrative procedures by tax authorities.

Tax authorities have carried out work to transfer administrative procedures to an electronic form on the UNIFIED PORTAL OF ELECTRONIC SERVICES (hereinafter – EPES).

Applications for the performance of administrative procedures are submitted in a personal electronic cabinet on EPES https://nces.by/category/epeu/. Access to the personal electronic cabinet is provided using:

an electronic digital signature key, the public key certificate of which was issued by the republican certifying center of GosSUOK;

an individual's ID card.

More details on the official website of

the Ministry of Taxes and Duties

Information resources

https://nalog.gov.by/procedures/

Attention to individuals participating in gambling

Electronic notification: fast, simple, convenient!!!

Changes in legislation regarding the tax on professional income (NPD) from 01.07.2026.

Conditions for the termination of NPD application by the tax authority have been supplemented. Among other things, NPD application is terminated in case of non-payment of calculated NPD 3 times in a row within the established payment deadlines - from the date indicated in the tax authority's notification of NPD termination.

For reference: NPD payment is made no later than the 22nd of the month following the expired tax period.

In case of termination of NPD application on such grounds, it will be possible to return to this tax regime no earlier than 6 months. In other cases of NPD application termination, it will be possible to return to the special tax regime, as before, after one month.

A monthly minimum tax on professional income in the amount of 45 Belarusian rubles has been introduced. The minimum amount must be paid monthly even with a zero tax base.

The innovation comes into force on July 1, 2026.

The IMNS of the Republic of Belarus for Lepelsky District explained the specifics of income tax payment by individuals when renting out residential premises

The tax is paid by the owner of the residential premises who receives income from renting. Moreover, payment is required regardless of the presence or absence of a residential lease agreement.