of October 26, 2026 No. 28
About change of resolutions of the Ministry of Taxes and Tax Collection of the Republic of Belarus of January 9, 2026 No. 1 and of January 20, 2026 No. 3
Based on 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. Make changes to the following resolutions of the Ministry of Taxes and Tax Collection of the Republic of Belarus:
1.1. in appendix 5 to the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of January 9, 2026 No. 1 "About methods and methods of conducting checks by tax authorities and establishment of document forms":
in Item 3 parts two of the word "on October 4, 2022 No. 351" shall be replaced with words "on August 18, 2026 No. 275";
third to state part in the following edition:
"The physical person has the right to begin to render services in the field of agroecotourism in the territory of the respective agroecoestate from the date of entry into force of the decision of district executive committee on implementation of activities for rendering such services. This decision becomes effective from the first following after month of its acceptance if other term is not established in such decision.";
1.2. in the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of January 20, 2026 No. 3 "About calculation and tax payment, charges (duties), other payments":
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