of September 3, 2025 No. 478
About the State register of payers (other obliged persons)
Based on part two of Item 2 of article 69 of the Tax Code of the Republic of Belarus the Council of Ministers of the Republic of Belarus DECIDES:
1. Approve Regulations on the State register of payers (other obliged persons) it (is applied).
2. Recognize invalid resolutions of Council of Ministers of the Republic of Belarus according to appendix.
3. This resolution becomes effective in the following procedure:
paragraphs the twelfth or nineteenth subitem 7.8 of Item 7 of the Regulations on the State register of payers (other obliged persons) approved by this resolution - since January 1, 2026;
other provisions of this resolution - after its official publication.
Prime Minister of the Republic of Belarus
A.Turchin
to the Resolution of Council of Ministers of the Republic of Belarus of September 3, 2025 No. 478
List of invalid resolutions of Council of Ministers of the Republic of Belarus
1. The resolution of Council of Ministers of the Republic of Belarus of March 4, 2004 No. 230 "About the State register of payers (other obliged persons)".
2. Subitem 1.1 of Item 1 of the resolution of Council of Ministers of the Republic of Belarus of December 4, 2007 No. 1663 "About entering of amendments and changes into resolutions of Council of Ministers of the Republic of Belarus of March 4, 2004 No. 230 and of September 16, 2004 No. 1149".
3. Subitem 1.23 of Item 1 of the resolution of Council of Ministers of the Republic of Belarus of December 23, 2008 No. 2010 "About modification and amendments in some resolutions of Council of Ministers of the Republic of Belarus concerning documentation of the population of the Republic of Belarus".
4. The resolution of Council of Ministers of the Republic of Belarus of March 16, 2012 No. 233 "About modification and amendments in the resolution of Council of Ministers of the Republic of Belarus of March 4, 2004 No. 230".
5. The resolution of Council of Ministers of the Republic of Belarus of March 28, 2013 No. 223 "About introduction of amendments and changes in the resolution of Council of Ministers of the Republic of Belarus of March 4, 2004 No. 230".
6. Subitem 1.1 of Item 1 of the resolution of Council of Ministers of the Republic of Belarus of December 19, 2013 No. 1110 "About introduction of amendments to some resolutions of Council of Ministers of the Republic of Belarus and recognition voided some resolutions of Council of Ministers of the Republic of Belarus and their separate provisions".
7. Subitem 2.5 of Item 2 of the resolution of Council of Ministers of the Republic of Belarus of February 26, 2014 No. 165 "About some measures for implementation of the Presidential decree of the Republic of Belarus of November 27, 2013 No. 523".
8. Subitem 2.1 of Item 2 of the resolution of Council of Ministers of the Republic of Belarus of October 9, 2014 No. 956 "About measures for implementation of the Presidential decree of the Republic of Belarus of June 30, 2014 No. 326".
9. Subitem 1.1 of Item 1 of the resolution of Council of Ministers of the Republic of Belarus of September 25, 2017 No. 716 "About modification and amendments in resolutions of Council of Ministers of the Republic of Belarus".
10. Item 3 of appendix 1 to the resolution of Council of Ministers of the Republic of Belarus of August 5, 2019 No. 515 "About change of resolutions of Council of Ministers of the Republic of Belarus on the tax matters".
11. The resolution of Council of Ministers of the Republic of Belarus of July 18, 2023 No. 468 "About change of the resolution of Council of Ministers of the Republic of Belarus of March 4, 2004 No. 230".
12. Subitem 1.2 of Item 1 of the resolution of Council of Ministers of the Republic of Belarus of May 23, 2024 No. 366 "About change of resolutions of Council of Ministers of the Republic of Belarus".
13. Subitem 1.1 of Item 1 of the resolution of Council of Ministers of the Republic of Belarus of November 16, 2024 No. 846 "About change of resolutions of Council of Ministers of the Republic of Belarus".
Approved by the Resolution of Council of Ministers of the Republic of Belarus of September 3, 2025 No. 478
1. This Provision determines procedure for maintaining the State register of payers (other obliged persons) (further - the State register).
2. The state register is kept for the purpose of:
ensuring single state accounting of payers (other obliged persons);
ensuring the single principles of identification of payers (other obliged persons);
implementation of tax control;
maintaining tax statements.
3. The state register is the state information resource. Data on the State register are included in the State register of information resources.
The owner and the operator of the State register is the Ministry of Taxes and Tax Collection (further - the Ministry of Taxes and Tax Collection).
4. Maintaining the State register is based on the principles:
completeness and reliability of the data containing in it, efficiency of provision of these data to the users having access to them;
efficiency of use of the data containing in it for the purpose of implementation of tax control;
compatibility with other state information resources, and also information exchange with them.
5. MINISTRY OF TAXES AND TAX COLLECTION:
determines program technical means of maintaining the State register;
performs maintaining the State register;
exercises control of reliability of the data containing in the State register;
ensures safety of the data containing in the State register, observance of the set mode of storage and access to them.
6. The information about payers (other obliged persons) containing in the State register, which is not tax secret is open and public and is posted on the official site of the Ministry of Taxes and Tax Collection on the global computer Internet.
7. The State register contains the following information about payers (other obliged persons):
7.1. concerning legal entities of the Republic of Belarus:
name of registering body, date of state registration, number and date of the decision on state registration (in the presence);
registration number in the Single state register of legal entities and individual entrepreneurs (further - EGR);
accounting number of the payer;
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system
If you cannot find the required document, or you do not know where to begin, go to Help section.
In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.
You also may open the section Frequently asked questions. This section provides answers to questions set by users.