Gov bye tax. Electronic services of tax authorities of the Republic of Belarus. Special tax regimes

On July 4, 2019, a new version of the payer’s personal account was put into operation, which provides electronic services for all categories of payers, both organizations and individuals and individual entrepreneurs.

Upon successful authorization of the payer in this functionality, the main menu will display those electronic services that belong to the corresponding category of payers: legal entities or individuals and individual entrepreneurs.

For organizations, a main menu will be created with electronic services for legal entities with authentication via digital signature.

For individuals and individual entrepreneurs, a menu will be created that combines functional electronic services for both individuals and individual entrepreneurs, with the possibility of authentication through an account and password, digital signature or mobile digital signature.

The new version of the payer's personal account using an electronic digital signature key requires installation of Internet Explorer version 11 at the user's workplace. Old versions of Internet Explorer (versions 8, 9 and 10) are not supported in this functionality.

Until the end of 2019, the previously existing version of the personal account of an organization and an individual entrepreneur will be supported, which will be used at the user’s workstations of the Internet Explorer browser version (versions 8, 9, 10 and higher) at his request and choice.

A new version of the payer’s personal account using an account and password or a mobile digital signature to log in for such a category of payers as individuals and individual entrepreneurs will be available at the user’s workplace with the Internet Explorer version 11 browser. If earlier versions of the Internet Explorer browser are used at the workplace , to log in using an account and password, or using a mobile digital signature, it is recommended to install other publicly available browsers (Google Chrome, Mozilla Firefox).

PERSONAL ACCOUNT OF LEGAL ENTITIES AND IP (old version)- for users with a physical digital signature.

This service is only available in Internet Explorer versions 8, 9, 10 and 11.

PERSONAL ACCOUNT OF THE PAYER- for users with a login-password, a physical digital signature and a mobile digital signature.

The service is available only in the Internet Explorer browser version 11. The Ministry of Taxes recommends updating the Internet Explorer browser to version 11. Old versions of the Internet Explorer browser (versions 8, 9 and 10) are not supported in this Personal Account.

For Legal entities, access to the Personal Account is possible only with a physical digital signature. With a mobile digital signature (MEDS), the Personal Account is not available for Legal Entities.

For individual entrepreneurs, access to the Personal Account is possible with a physical and mobile digital signature. The service for working with mobile digital signature (MEDS) is available in various browsers.

Pay attention! The use of the Personal Account using login and password and via the electronic digital signature is carried out without certified means of protection.

The portal of the Ministry of Taxes and Duties of the Republic of Belarus (hereinafter referred to as the portal of the Ministry of Taxes) supports public key certificates issued by the certification center of the Republican Unitary Enterprise "Information and Publishing Center for Taxes and Duties" and the republican certification center of the State Public Key Management System for Verifying Electronic Digital Signatures of the Republic of Belarus Republican unitary enterprise "National Center for Electronic Services"

Payers using certificates issued by the certification center of the Republican Unitary Enterprise "Information and Publishing Center for Taxes and Duties" must install the current one in order to correctly display information about the electronic digital signature (hereinafter - EDS) of the portal of the Ministry of Taxes and Inspectors.

Payers using certificates issued by the Republican Certification Center of the State Public Key Management System for Verifying Electronic Digital Signatures of the Republic of Belarus of the Republican Unitary Enterprise “National Center for Electronic Services” must install up-to-date cryptographic software to submit declarations and applications and to access the payer’s “Personal Account”.

1. Electronic declaration carried out through the Payer automated workplace software:

• automated workplace software "Payer" - current version 4.4.26 and cryptographic software.
• AWS "Payer" - " Instructions for installing and updating software and tax returns for Payer's AWS version 4.1.18 and higher ».

2. For users - legal entities, individual entrepreneurs and individuals, an electronic service “” has been created on the MTS portal, which can be entered after authorization:

• via digital signature- in the IE browser for users with an electronic signature key, on whose computer the cryptographic software of Avest CJSC for tax authorities is installed;

• via account- for individuals who have received a login and password from the Inspectorate of the Ministry of Taxes and Duties of the Republic of Belarus (hereinafter - IMTS).

2.1. The following set of services is available to users with digital signature:

1) submitting an application to receive documents from the Tax Inspectorate;
2) visualization of documents signed with digital signature;
3) make an appointment for a personal appointment with the management of the Tax Inspectorate and review your personal history;
4) pre-registration with the Tax Inspectorate;
5) filling out and submitting a declaration to the Tax Inspectorate;
6) viewing declarations submitted to the Tax Inspectorate;
7) submitting an application to the Tax Inspectorate;
8) viewing applications submitted to the Tax Inspectorate (responses from the Tax Inspectorate);

11) work with EAEU documents.

For reference.
The data that you exchange in your “Personal Account” is transmitted over a secure encrypted connection and, therefore, is not available to other persons.
Please note that the service is available only in the IE browser for working with digital signatures. We recommend using version 11 of Internet Explorer - " Setting up a PC to work with your personal account in IE ".
Users logging into their “Personal Account” for the first time (with a digital signature key) must complete the setting - “ ”.

2.2. The following set of services is available to users - individuals without digital signature:

1) survey;
2) submitting an application to receive documents from the Tax Inspectorate;
3) visualization of documents signed with digital signature;
4) make an appointment for a personal appointment with the management of the Tax Inspectorate and review your personal history;
5) pre-registration with the Tax Inspectorate;
6) submission of a personal income tax return;
7) receipt of a notice from the Tax Inspectorate for payment of land tax and (or) real estate tax;
8) information on taxable objects;
9) viewing initiative documents from the Tax Inspectorate;
10) payment of taxes through Internet banking of Alfa Bank CJSC, ASB Belarusbank OJSC, Belgazprombank OJSC, Belinvestbank OJSC, Technobank OJSC or Priorbank OJSC;
11) editing personal data.

For reference.
In the “” section, the payer - an individual - has the opportunity to submit an application to the Tax Inspectorate to receive data for access to the “Personal Account”.
Data for access to the “Personal Account” can be obtained by personally contacting the Tax Inspectorate.

Electronic services help in solving many problems. Many payers have found it convenient to use the Gov Bai personal account to find out and calculate taxes. After this, you can pay off your debt to the budget and not have problems with the fiscal authorities. Let's look at the key features of the payer's personal account.

Opportunities offered by Gov.Bai's personal account

Using your Gov Buy personal account you can:

You can log in to the Gov Buy Tax personal account using the following methods:

Before using your Gov Buy Tax personal account, you must register.

Services for individuals

Obtaining documentation:

Personal account options for legal entities

The service allows you to apply for the following documentation:

The service also provides the ability to download documents in PDF resolution, view them and save them to the desired folder. With it, you can view personal information and history of working with documents.

The user can fill out a declaration and then submit the document to the tax office for the following types of fiscal duties:

It is also possible to upload a document in xml resolution from a computer for use on the portal. You can perform various operations with the digital version: enter additional information, sign and send.

So, the page tells you which cars need to pay luxury tax. will be useful for individual entrepreneurs. It details the taxes they need to pay. We hope that this and other information on our site will be useful to you.

The Federal Tax Service of the Russian Federation has several online offices that help individuals and legal entities fully obtain reliable information in a timely manner online. You can access the tax website using a computer, tablet or mobile phone.

The modern tax office is developing an official website for various purposes; individuals and legal entities, as well as individual entrepreneurs, can use it. The given vector for digital promotion in the public sector is being carried out ahead of schedule. Many have already appreciated all the services and functions that can be worked with remotely, without having to visit the tax office.

Tax official website - Federal Tax Service of Russia

The official website of the tax Federal Tax Service of Russia is available 24/7 on the Internet at: www.nalog.ru(NALOG RU) is the only representative office of the Federal Tax Service that is completely owned and controlled by the state.

It is worth noting the high growth in popularity of the resource, which is associated with the provision of services in demand for the population remotely. Now it's much easier to keep track of basic information about paying taxes, insurance premiums and getting first-hand information about other options that can be obtained online.

Main projects:

1. Tax ru - general, informational, main portal.
2. LKFL (old version) and LKFL2.nalog.ru (new account) for FL.
3. LKUL.nalog.ru - for legal entities.
4. LKIP.nalog.ru - for individual entrepreneurs.

WWW NALOG RU (NALOG RU): electronic services

This is a central project, by visiting which you can determine further actions. Immediately after entering the site, it is recommended to personalize the settings for the region of your location; you can select it in the upper left part of the main navigation menu.

Here you can read news not only taken from the media, but also from the original source about upcoming changes in taxation, the procedure for registering or liquidating legal entities, as well as a lot of additional information for work.

The main list of services that can be used remotely:

• Registration of legal entities and individual entrepreneurs. Allows you to familiarize yourself with the complete list of documents that are necessary for the registration and registration of an LLC or individual entrepreneur, as well as a reference book on the main codes of foreign economic activity.
• . The service allows you to find out your personal tax identification number from your passport in 1-2 minutes without visiting the Federal Tax Service. All you need to do is enter your full name, date of birth, as well as the series with the passport number and the date of issue.
• Business risks: check yourself and your counterparty. Be confident in the solvency of the supplier or the reliability of the contractor.
• Pay your taxes. The name speaks for itself; here you can pay all taxes for both individuals and legal entities.
• Unified Register of Small and Medium-Sized Enterprises - provides access via TIN to the main records in the register about individual entrepreneurs and LLCs.
• Online registration for an appointment with the inspection. A very convenient option, without leaving your home, will help you make an appointment at the desired department and with a specific specialist on a convenient date and time.
• Frequently asked questions. Most questions can be answered in this section.
• Labeling of goods in accordance with state standards.
• Definition of OKATO, OKTMO by address (street, city or zip code).
• Generating payment orders and online filling out documents for tax payment.
• Clarification of tax details according to your TIN. As a result of the request, you will find out the correct name of the department, where it is located, and also see the basic contact information and OKPO code.

Additional functions provided by the Federal Tax Service:

• State registration of individual entrepreneurs and legal entities.
• Register of entrepreneurs and legal entities. A unified database of legal entities in the form of a register. To check, just enter the full name of the company or TIN.
• Statistical and analytical materials.
• Registration of cash register equipment and registration of online cash registers.
• Tax Code and other legislative documents in a modern edition. All documents are constantly updated and revisions of materials are published in this section.
• Tax calendar. Quickly coordinates the deadlines for submitting tax reports and other events according to current dates.
• Contact information and definition of the displayed version of the site by city. On the first visit, the project offers to select the user’s location automatically to present information in accordance with the region of presence.

How to find the right tax office website

There are several websites that perform specific functions and are intended for different purposes. For example, there are NALOG RU, EGRUL.NALOG.RU, LKIP.NALOG.RU and LKUL.NALOG.RU. Let's look at each of them in more detail.

LKFL.NALOG.RU (old version)

Hotline

To promptly resolve any issues that may arise and receive highly qualified support from a Federal Tax Service employee, a multi-channel telephone number has been created for free calls within the Russian Federation - 8800-222-22-22.

Please note that after connecting, there will be an automated robot greeting on the back of the call with tips for selecting thematic sections. If the question requires live communication, you must wait for a connection with the operator, which can take 10-30 minutes or more due to the heavy line load.

A peculiarity of the tax legislation of the Republic of Belarus is the fact that the Tax Code consists of two parts (general and special), adopted with a large time interval.
The general part, adopted on December 19, 2002, states that tax legislation consists of:

• Tax Code
• corresponding laws
• international treaties
• acts of the President and Government
• acts of state authorities and local self-government.

General part establishes a general system of taxes, introduces, changes, terminates their operation on the territory of the country, defines basic terms and concepts, and regulates all general issues of taxation.

Special part, adopted on December 29, 2009, contains a detailed description of all taxes and various tax regimes in force in the country.

All taxes in Belarus are divided into: republican And local

Republican taxes

Value added tax. Payers are organizations and entrepreneurs, and when importing some goods, also individuals. Object – sales turnover for certain types of goods, works and services, as well as imports. The tax base is cash and other receipts from the sale of these works, services and goods. The minimum rate is ten percent.

Excise taxes. Payers are manufacturers and importers of excisable goods. Traditionally, excisable products include alcohol-containing and tobacco products, some types of fuel and fuel oils, disinfectants and household chemicals. Rates depend on the type of product and are set both as a fixed amount and as a percentage of its cost.

Income tax. Payers are organizations. Object – gross profit, base – the difference between income and expenses in a certain period. The general rate is eighteen percent, preferential rates are established for knowledge-intensive industries and manufacturers of high-tech goods.

Tax on income of foreign organizations who do not carry out activities on the territory of the republic through a permanent representative office. The tax base is profit minus confirmed expenses. The rate depends on the type of activity performed and varies from six to fifteen percent.

Personal income tax. The general rate is thirteen percent. A preferential rate of nine percent is established for employees receiving income from residents and non-residents of the Hi-Tech Park. The rate for entrepreneurs and notaries is sixteen percent, winnings are subject to a four percent rate.

Property tax. Payers are the owners and legal possessors of real estate. The tax base is determined based on the residual book value of the property or its valuation data. The rate varies from 0.1 to one percent depending on the type of property and the name of the payer.

Land tax. Payers are the owners and legal holders of land plots. Base – cadastral value of land. Rates are different for different categories of land.

Environmental tax. Payers are persons who carry out harmful emissions into the environment, as well as waste disposal. Base – volumes of such emissions. The rate depends on the type of harmful impact.

Tax on extraction (withdrawal) of natural resources. Payers are all persons carrying out such production, except for government organizations. Base – production volume. The rate is set depending on the type of mineral.

Tax for travel of motor vehicles of foreign countries on public roads. The rate depends on the type of transport and its weight. Vehicles weighing over five tons are taxed.

Offshore tax. Payers are residents. Object – transfer of funds to an offshore zone and fulfillment of other (non-monetary) obligations to a non-resident registered in an offshore zone. Base – transfer cost or contract price. The rate is fifteen percent.

Stamp duty. Object – transactions with bills. Base – the amount of the bill. The rate in cases directly provided for by law varies from fifteen to twenty-five percent, depending on the type of transaction, as well as the parties to the transaction. In cases not expressly provided for by law, the fee rate is 0.1 percent.

Consular fee, state fee, patent fees. Object - various legally significant actions carried out upon requests from citizens and legal entities, respectively: diplomatic missions and consular offices of the republic, various authorized government agencies, and the state institution "National Center for Intellectual Property". Rates depend on the type of action sought.

There are also a number of fees and charges classified by the Tax Code of the Republic of Belarus as tax payments, the rates and collection procedure of which are regulated by other regulations.
Such fees include:

• customs duties and fees (established by decrees of the President of the Republic of Belarus)
• recycling fee (established by decree of the President of the Republic of Belarus dated February 4, 2014)
• fee to finance government expenditures (established by the decree of the President of the Russian Federation of April 2, 2015 “On the prevention of social dependency”).

Local taxes and fees

Dog ownership tax. Payers are animal owners. Object – dogs over three months of age. The rate is calculated based on the dog's height.

Resort fee. Payers are individuals. Object – the fact of being in health institutions. Base – the price of services provided or travel. Rates vary, but cannot be more than five percent.

Collection from suppliers. Payers are persons who collect and procure mushrooms, plants, and other raw materials for the purpose of their further industrial processing and sale. The base is the cost of the harvested goods; the rate can be no higher than five percent.

Special tax regimes

The territory of the republic provides for a large number of special tax regimes, which include:

• simplified taxation system
• unified taxes: from individual entrepreneurs and other individuals, for producers of agricultural products
• gambling tax
• tax on lottery activities
• fee for the implementation of: handicraft activities, activities in the field of agroecotourism
• single tax on imputed income

These regimes simplify taxation for certain areas of activity, as a rule, they replace, in whole or in part, several taxes in different combinations.

Conclusion

When assessing the tax system of Belarus, it should be noted that its basic tax law is modern, understandable, and detailed. There is a tendency to stimulate the development of industries engaged in activities in the field of high technologies, as well as producers of agricultural products. This is done by providing these categories of taxpayers with benefits and preferences.

The legislation has carefully worked out a large number of special simplified tax regimes, compared to other CIS countries, which has a beneficial effect on the development of small and medium-sized businesses.

Tax rates for the main taxes (income, VAT, profit) are very liberal. However, the total number of taxes in the country is considerable.

Even with a very general analysis of the main provisions of tax legislation, what is especially striking is the fact that the amount of taxes collected from individuals is excessive. In addition to traditional taxes, there are also those that do not exist in any other CIS state: a tax on dog owners, a fee to finance government spending, a resort fee.

It is difficult to assess whether this is good or bad. Provided financial stability and a high level of income of the population, the presence of these taxes has a positive effect on the interests of the state, since at low rates for taxpayers these fees and taxes are not too burdensome. But if the level of income of the population is low, then collecting, in addition to the main ones, such secondary fees does not seem fair and correct.

The article was prepared by specialists from SoyuzPravoInform LLC.