of April 30, 2026 No. 15
About change of resolutions of the Ministry of Taxes and Tax Collection of the Republic of Belarus
Based on part 2 of article 3.29 of the Procedural and executive code of the Republic of Belarus about administrative offenses, the paragraph of third Item 5 of article 107 of the Tax Code of the Republic of Belarus and Item 2 of appendix 2 to the Regulations on the Ministry of Taxes and Tax Collection of the Republic of Belarus approved by the resolution of Council of Ministers of the Republic of Belarus of October 31, 2001 No. 1592, the Ministry of Taxes and Tax Collection of the Republic of Belarus DECIDES:
1. Make changes to the following resolutions of the Ministry of Taxes and Tax Collection of the Republic of Belarus:
1.1. in the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of February 18, 2021 No. 4 "About granting of power":
to exclude from preamble of the word "and subitem 5.6 of Item 5 of the Regulations on the Ministry of Taxes and Tax Collection of the Republic of Belarus approved by the resolution of Council of Ministers of the Republic of Belarus of October 31, 2001 No. 1592,";
after figures "12.32" to add with figures ", 12.36";
words", parts 1 and 2 of Article 13.23" to exclude;
1.2. in the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of April 30, 2025 No. 20 "About calculation and tax payment from physical persons":
from word preamble", subitem 5.6 of Item 5 of the Regulations on the Ministry of Taxes and Tax Collection of the Republic of Belarus approved by the resolution of Council of Ministers of the Republic of Belarus of October 31, 2001 No. 1592," to exclude;
in paragraph seven of Item 1 and part one of item 4 of the word "vehicle tax, the land tax and the real estate tax single property payment" shall be replaced with words "single property payment";
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