When determining the tax base of income tax from individuals, income received in the form of insurance compensation and (or) insurance coverage in connection...

Since April 10, 2021 the new Presidential Decree on Holdings activity is entering into force. It widens the powers of the Holding's managing companies such as approval of business-plans on development of subsidiary companies.

On October 4, 2023, the Government of Belarus submitted a draft Law "On Amendments to the Tax Code of the Republic of Belarus" to the lower chamber of the Belarusian Parliament.

On May 5, 2023 Belarus ratified the Protocol amending the EEU Treaty on the procedure for levying indirect taxes when rendering services in electronic form.

Belarusian legislation regulates the procedure of tax control actions with two legal acts...

New minimum wages apply for 2021 to Special Work Permit and Temporary Residence Permit holders.

On September 8, 2023, the Edict of the President of the Republic of Belarus No. 282 "On Project Completion" came into effect in the Republic of Belarus.

Working with companies from offshore zones provides additional obligations for Belarusian counterparties and requires certain control.

Tax legislation in Belarus amends every year. Part of the amendments, which will come into force in 2023, were adopted by the Tax Code of Belarus in 2022, the second part is currently...

When engaging freelancers, businesses face the risk of additional assessment of social security contributions payable to the Social Protection Fund at a rate of 35%, personal income tax at a rate...

From July 1, 2022, foreign companies (individual entrepreneurs) who sell goods remotely in Belarus will have the obligation to tax registration calculate and pay VAT in Belarus.

On January 1, 2021, a new version of the Tax Code began to operate in Belarus. Its main changes are as follows.

On March 19, 2022, Presidential Decree No. 93 was published. It defined new directions of legislative regulation for the Council of Ministers.

"Electronically supplied services" means services provided through the Internet in an automated manner using information technologies, including with the involvement of a payment...

On April 10, 2021, a resolution of the Council of ministers came into force, which defined the functioning of the AIS accounting of personal income.

Edict of the President of the Republic of Belarus No. 196 was published "On online importation services and leasing activities" was published on May 28, 2021. We have scrutinised the alterations...

The Tax Code (comprising the Primary Part and the Special Part) is the principal legal act that regulates the system of taxes and duties levied to the national and local budgets, the main principles of taxation in the Republic of Belarus, ...

The first and the main question asked by any investor getting to know a new ‘special economic zone' — is why he needs exactly this place for doing business.

In modern business, closely linked to international markets, changes in the status of foreign shareholders are common occurrence. Whether it involves change of citizenship of an individual...

On January 1, 2022, changes to the Tax Code came into force. Tax legislation will be amended in several stages...