Changes to tax inspections from June 22, 2023
On 21 June, the National Legal Internet Portal of the Republic of Belarus published Resolution № 18 of the Ministry of Taxes and Duties of the Republic of Belarus dated 29 April 2023. This resolution amends certain aspects of inspections by tax authorities.
1. This resolution approved a new form for the desk audit report.
2. Paragraph 10 of the Instruction on the Procedure for Comparing the Amounts of Expenses and Income of a Natural Person has been supplemented with the following information:
“If the tax authority has information on cash movements on the current (settlement) account of a natural person, amounts of cash credited (deposited) to the current (settlement) account of the natural person shall be included in the calculation as expenses of the natural person. Cash amounts withdrawn from such account shall be included in the calculation as income of the natural person. Transactions performed non-cash on the current (settlement) account of the natural person shall not be reflected in the calculation and shall not be taken into account when comparing expenses and income".
3. Paragraph 12 of the Instruction on the Procedure for Comparing the Amounts of Expenses and Income of a Natural Person has been supplemented with the following information:
"If in the explanations on the sources of income a natural person indicates income in the amount exceeding the expenses established on the basis of the revised calculation, in relation to which a request to present explanations on the sources of income was sent, the amount of income not taken into account for such expenses is included in the calculation and taken into account when comparing expenses and income after confirmation of the accuracy of information on such income at the end of the audited period, except for cases provided for by paragraph 12 of Article 731 of the Tax Code of the Republic of Belarus".
If you still have questions, our lawyers are available to answer them.
The document comes into force on 22 June 2023.
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