The procedure for processing and receiving electronic documents by the tax authority in Belarus will change

Changes to the procedure for receiving and processing tax returns (calculations) and other documents in electronic form will come into force in Belarus from October 1, the correspondent of the Minsk-Novosti news agency reports with reference to the press service of the Ministry of Taxes and Duties.

The innovations were approved by the resolution of the Ministry of Taxation of February 29, 2012 No. 7 “On the submission of electronic documents to the tax authorities”. The document specifies the provisions for the acceptance (refusal to accept) of tax declarations (calculations), other documents and the procedure for notifying the payer about this.

The tax authority will refuse to accept an electronic document signed by a person who is not a legal or authorized representative of the payer. There will be no further processing of such a document.

Article 24 of the Tax Code stipulates that the payer may participate in relations regulated by the tax legislation through a legal or authorized representative. The credentials of the representative shall be subject to documentary evidence.

In addition, the refusal to accept an electronic document will be sent to the payer if there is information in the tax authority that the secret of the personal key of the electronic digital signature has been violated. Another reason for refusal is the submission of a tax return (calculation) for the tax (reporting) period, subjected to or subjected to inspection. However, in this case, the refusal is sent only on condition that the submission of the declaration is not related to the reflection in the accounting or tax records of the payer of the results of the audit or circumstances that occurred after the beginning of the inspection, but are relevant to the period subjected to the audit.