From October 1, the procedure for processing and receiving electronic documents by tax inspectorates will change in Belarus

The procedure for processing and receiving tax returns and other documents submitted in the form of an electronic document will change in Belarus from October 1. This was reported in the press service of the MTS, writes sb.by.

The provisions on the acceptance (refusal to accept) of tax declarations, other documents and the procedure for notifying the payer are specified. Thus, an electronic document signed by a person who is not a legal or authorized representative of the payer will be refused. Such a document will not be processed.

“Article 24 of the Tax Code provides that the payer may participate in relations governed by tax legislation through his legal or authorized representative. The powers of the representative are subject to documentary confirmation, the press service explained.

In addition, there are cases when a refusal to accept an electronic document is sent. One of them is that there is evidence that the secret of the personal key of the electronic digital signature has been violated. Another case is the submission of a tax return for the reporting period subject to audit, if this is not related to the reflection in the accounting or tax accounting of the results of the audit or the circumstances that occurred after the beginning of the inspection, but are relevant to the period subjected to inspection.

The MTS reminded about the payment of a single property payment until November 16