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

of May 29, 2026 No. 20

About submission of data

Based on Item part three 6, parts two of Item 2 of the resolution of Council of Ministers of the Republic of Belarus of April 7, 2021 No. 201 "About submission of data on the income of physical persons" the Ministry of Taxes and Tax Collection of the Republic of Belarus DECIDES: parts two of Item 10-6 and part two of Item 10-7 of article 85 of the Tax Code of the Republic of Belarus, the paragraph of third

1. Determine that:

1.1. the residents of the Park of high technologies (further, unless otherwise specified, – PVT) performing the corresponding types of activity represent to the Ministry of Taxes and Tax Collection of the data:

about opening and (or) closing of the verified accounts of citizens of the Republic of Belarus, the foreign citizens and persons without citizenship who are constantly living in the Republic of Belarus, on platforms of residents of PVT in form according to appendix 1 quarterly no later than the fifteenth following for expired quarter;

about transactions on transfer, transfer (transfer), receipt of Belarusian rubles, foreign currency, electronic money to the verified accounts of citizens of the Republic of Belarus, the foreign citizens and persons without citizenship who are constantly living in the Republic of Belarus, and (or) from such accounts if in the expired calendar year the amount of the money transferred, listed (translated), received in Belarusian rubles or on each of currencies or electronic money exceeded 150 000 Belarusian rubles, in form according to appendix 2 annually no later than February fifth of the calendar year following expired;

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