Types and/or forms of tax control, the
procedure for conducting
Belarusian legislation regulates the procedure of tax control
actions with two legal acts:
- Tax Code of the Republic of Belarus (General Part) - Chapter 10
(hereinafter - TC)
- Edict of the President of the Republic of Belarus of October
16, 2009 No. 510 "On Improving Control (Supervision) Activity
in the Republic of Belarus" (hereinafter - Edict No.
510).
There are four types of tax
control under Belarusian legislation:
Off-site control , including monitoring
matching accounting expenses and income of individuals,
For reference: Tax authority carries out off-site control at
its location and without issuing a tax control notice. Such type of
tax control includes reviewing the tax returns (calculations),
other available documents and (or) information about the taxpayers.
The main purpose of off-site control is to give the taxpayers the
right to cure the law violation detected by the tax
