RESOLUTION OF THE MINISTRY OF TAXES AND TAX COLLECTION OF THE REPUBLIC OF BELARUS

of January 29, 2026 No. 5

About statement and removal from accounting in tax authorities

Based on part five of Item 1 of Article 69, of the paragraph of third Item 5 of article 107 of the Tax Code of the Republic of Belarus the Ministry of Taxes and Tax Collection of the Republic of Belarus DECIDES:

1. Establish forms:

statements for registration in tax authority of state body, the state legal entity, the provision on whom is approved by the act of the legislation, the trustee, particular partnership (agreement parties about joint activities) (further, unless otherwise specified, – particular partnership) according to appendix 1;

statements for registration in tax authority of the foreign organization according to appendix 2;

statements for registration in the tax authority of the foreign organization, the foreign individual entrepreneur, the other person who is the taxpayer according to the legislation of foreign state rendering services electronically, the foreign organization, the foreign individual entrepreneur, the other person who is the taxpayer according to the legislation of foreign state performing electronic remote sales of goods according to appendix 3;

withdrawal notices from accounting in tax authority of the foreign organization, the foreign individual entrepreneur, the other person who is the taxpayer according to the legislation of foreign state according to appendix 4;

messages of the organization on change of the location according to appendix 5;

messages on decision making on liquidation or reorganization of the organization according to appendix 6;

messages of the legal entity of the Republic of Belarus on creation of branch, representation and other separate division of the legal entity of the Republic of Belarus (including organizational structure of labor union (the republican union (association) and other merging of labor unions), the political party, other public association, republican state public association which is not given the rights of the legal entity) which according to accounting policy of this legal entity perform conducting financial accounting with determination of financial result on their activities and for which for making of transactions by the legal entity the account with provision of the right to dispose of money on the account to officials of these separate divisions (further – branch), according to appendix 7 is opened;

messages of the legal entity of the Republic of Belarus on liquidation of branch according to appendix 8;

messages of the payer – the foreign organization according to appendix 9.

2. Approve:

The instruction about procedure for filling of statements for registration in tax authority (is attached);

The instruction about procedure and conditions of assignment, application, change of accounting number of the payer and recognition by its invalid (is attached).

3. Recognize invalid resolutions of the Ministry of Taxes and Tax Collection of the Republic of Belarus according to appendix 10.

4. This resolution becomes effective in the following procedure:

the paragraph the tenth Item 1 – since May 1, 2026;

other provisions of this resolution – after its official publication.

 

Appendix 1

to the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of January 29, 2026 No. 5

Form

In inspection of the Ministry of Taxes and Tax Collection

(management (department) of work with payers 1)

___________________________________________

UNP2, 3

The statement for registration in tax authority of state body, the state legal entity, the provision on whom is approved by the act of the legislation, the trustee, particular partnership (agreement parties about joint activities)

1. Full name of the payer ____________________________________________

2. Abbreviated name __________________________________________________

3. Trade name ____________________________________________________

4. Address:

4.1. postal index __________________________________________________________

4.2. COATO3 ______________________________________________________________ code

4.3. __________________________________________________________________ area

4.4. area ____________________________________________________________________

4.5. Village Council ________________________________________________________________

4.6. settlement _________________________________________________________

4.7. type of element of street road net and the element of town-planning planning structure equated to it _____________________________________

4.8. the name of element of street road net and the element of town-planning planning structure equated to it _____________________________________

4.9. house _____________________________________________________________________

4.10. __________________________________________________________________ case

4.11. room ______________________________________________________________

4.12. room type ___________________________________________________________

4.13. примечание______________________________________________________________

5. Phone number ____________________________________________________________

6. E-mail address ____________________________________________________

7. Form sobstvennosti3 _______________________________________________________

8. Type platelshchika3 ___________________________________________________________

9. Type platelshchika3 ___________________________________________________________

10. Higher body (in the presence) ___________________________________________

11. Core activity __________________________________________________

12. Additional types of activity __________________________________________

13. Organization-legal forma3 ____________________________________________

14. Information about the head:

14.1. surname, own name, middle name (if that is available) (the name of the legal entity – management company) __________________________________

14.2. UNP2 of the legal entity – management company _________________________

14.3. data of the identity document:

kod3 ______ type _____________ series (in the presence) ___________ number ______________

by whom it is issued ___________________________________________________________________

date of issue __________________________________________________________________

identification number _____________________________________________________

14.4. phone number __________________________________________________________

14.5. date of appointment __________________________________________________________

15. The information about person performing management of financial accounting:

15.1. surname, own name, middle name (if that is available) _____________________

_____________________________________________________________________________

15.2. identity document:

kod3 _____ type ___________ series (in the presence) ___________ number _________________

by whom it is issued ___________________________________________________________________

date of issue __________________________________________________________________

identification number _____________________________________________________

15.3. phone number __________________________________________________________

15.4. date of appointment __________________________________________________________

16. The information about companions, obligees or beneficiaries, the bodies which made the decision on formation of state body, the state legal entity, the provision on whom is approved by the act of the legislation:

№ payment order	Sign (resident, nonresident)	Type and platelshchika3 code	Identification code		The name or surname, own name, middle name (if that is available)
			UNP2	code in the country of destination
1	2	3	4.1	4.2	5

Location (residence)
area	area	Village Council	settlement type	name of the settlement	type of element of street road net and the element of town-planning planning structure equated to it	name element of street road net and the element of town-planning planning structure equated to it	house
6.1	6.2	6.3	6.4	6.5	6.6	6.7	6.8

			Code strany3	Name of the country	The address in the country of the location (it is filled in language in which the address in the agreement of particular partnership is specified)
case	number of the room	room type
6.9	6.10	6.11	7	8	9

17. Data on the trust management agreement imushchestvom4:

№ payment order	The name or surname, own name, middle name (if that is available) the obligee or the beneficiary	Agreement number	Date of the conclusion of the agreement	Duration of the agreement
1	2	3	4	5

18. Data on regulatory legal act according to which the state body, state legal litso5 is formed:

№ payment order	Type of regulatory legal act	Name regulatory legal act	Acceptance date (editions) of regulatory legal act	Registration number of regulatory legal act
1	2	3	4	5

I, ______________________________________________________________________

(employee's position, surname, own name, middle name

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info