of October 14, 2025 No. 563
About the data which are tax secret
(Extraction)
Based on part two of subitem 1.3 of Item 1, of Items 2 and 3 of article 29 of the Tax Code of the Republic of Belarus the Council of Ministers of the Republic of Belarus DECIDES:
1. Approve Regulations on procedure for storage of the data which are tax secret of access to them and their disclosure it (is applied).
2. For office use.
3. Recognize invalid resolutions of Council of Ministers of the Republic of Belarus according to appendix 2.
4. This resolution becomes effective from the date of its acceptance.
Prime Minister of the Republic of Belarus
A.Turchin
to the Resolution of Council of Ministers of the Republic of Belarus of October 14, 2025 No. 563
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 September 16, 2004 No. 1149 "About approval of the Regulations on procedure for storage of the data which are tax secret, access to them and their disclosure".
2. Subitem 1.2 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. The resolution of Council of Ministers of the Republic of Belarus of January 16, 2009 No. 33 "About some questions on creation of the automated information system of control of movement of separate groups of goods".
4. Subitem 1.15 of Item 1 of the resolution of Council of Ministers of the Republic of Belarus of April 28, 2010 No. 640 "About modification and amendments in some resolutions of Council of Ministers of the Republic of Belarus concerning control (supervising) activities and recognition voided some orders of the Government of the Republic of Belarus".
5. The resolution of Council of Ministers of the Republic of Belarus of January 5, 2011 No. 13 "About introduction of amendments and changes in the resolution of Council of Ministers of the Republic of Belarus of September 16, 2004 No. 1149".
6. The resolution of Council of Ministers of the Republic of Belarus of September 23, 2011 No. 1286 "About modification of the resolution of Council of Ministers of the Republic of Belarus of September 16, 2004 No. 1149".
7. The resolution of Council of Ministers of the Republic of Belarus of February 14, 2013 No. 111 "About modification of the resolution of Council of Ministers of the Republic of Belarus of September 16, 2004 No. 1149".
8. Subitem 1.1 of Item 1 of the resolution of Council of Ministers of the Republic of Belarus of March 23, 2016 No. 233 "About entering of amendments and changes into resolutions of Council of Ministers of the Republic of Belarus".
9. Subitem 1.2 of Item 1 of the resolution of Council of Ministers of the Republic of Belarus of January 30, 2017 No. 82 "About modification and amendments in resolutions of Council of Ministers of the Republic of Belarus".
10. Subitem 1.2 of Item 1 of the resolution of Council of Ministers of the Republic of Belarus of June 20, 2018 No. 466 "About introduction of amendments to resolutions of Council of Ministers of the Republic of Belarus".
11. Subitem 1.1 of Item 1 of the resolution of Council of Ministers of the Republic of Belarus of June 29, 2018 No. 510 "About modification and amendments in some resolutions of Council of Ministers of the Republic of Belarus".
12. Item 4 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".
13. The resolution of Council of Ministers of the Republic of Belarus of April 21, 2020 No. 244 "About change of the resolution of Council of Ministers of the Republic of Belarus of September 16, 2004 No. 1149".
14. The resolution of Council of Ministers of the Republic of Belarus of December 24, 2021 No. 744-dsp "About change of the resolution of Council of Ministers of the Republic of Belarus of September 16, 2004 No. 1149".
15. Item 1 of appendix 4 to the resolution of Council of Ministers of the Republic of Belarus of August 30, 2022 No. 551 "About implementation of the Presidential decree of the Republic of Belarus of February 25, 2022 No. 69".
16. The resolution of Council of Ministers of the Republic of Belarus of April 4, 2024 No. 250 "About change of the resolution of Council of Ministers of the Republic of Belarus of September 16, 2004 No. 1149".
17. Item 2 of the resolution of Council of Ministers of the Republic of Belarus of June 28, 2024 No. 456 "About the Register of subjects of small and medium business".
Approved by the Resolution of Council of Ministers of the Republic of Belarus of October 14, 2025 No. 563
1. This Provision determines procedure for storage of the data which are tax secret, access to them and their disclosure.
2. Officials of the bodies specified in subitem 2.34 of Item 2 of article 13 of the Tax Code of the Republic of Belarus have access to the data which are tax secret (further - competent authorities).
During interaction of competent authorities submission of the data which are tax secret is performed in the procedure approved between them.
3. The data which are tax secret can be on papers and (or) in electronic form.
The data which are tax secret on papers are stored in safes or boxes (cases) excluding unauthorized access to them for third parties.
In electronic form the data containing tax secret are processed and stored taking into account requirements of the legislation on information, informatization and information security, and also the legislation in the sphere of archiving and clerical work.
4. The tax secret is not subject to disclosure, except as specified, provided in Item 5 of this provision.
5. The data which are tax secret can be divulged by competent authorities:
to the involved expert, the specialist when conducting checks;
to court by hearing of cases;
to law enforcement agencies, and also officials of these bodies in case of execution of service duties by them;
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
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