13.05.2019

There is an institute on tax consulting in the Republic of Belarus, introduced by Presidential Decree dated September 19, 2017 № 338 "On tax advising" (hereinafter - the Decree). Tax advisors are representing legal entities and in charge of the dialog between entities and tax authorities.

Actual data regarding tax consultants can be found in the Unified Register of tax advisors, which is posted on the official website of the Ministry of Taxes and Duties of the Republic of Belarus www.nalog.gov.by see "Tax Consultants" / "Unified Register of tax advisors." At any time, the investor can use this feature to select a tax consultant and find his contact information (telephone and email).

As for 05.04.2019 the Unified Register of tax advisers contains information on the 392 professionals who have received a qualification certificate of a tax consultant.

In accordance with the provisions of the Decree business entities only, i.e. tax consultants registered as individual entrepreneurs or commercial organizations with employees who are tax consultants, are entitled to carry out tax consulting activities.

An important attribute of Institute’s tax advisors is responsibility for the errors committed upon fulfilling their duties. Certified tax consultants insure their professional liability and take responsibility for the tax claims, addressed to their customers, which is a significant advantage for investors.

In the Republic of Belarus tax consulting can be carried out both in the form of a comprehensive service of the consulted entities, and in the form of rendering any separate services, both on a single, and on a long-term basis. For example, tax advisers may provide the following services:

  • tax advising, including the application of tax legislation in specific situations, taking into account the circumstances of the person being consulted

  • preparation of recommendations (conclusions) on the issues of taxation, including the identification for the most suitable solutions (development of accounting policies, information about innovations in the legislation, etc.);

  • accounting and (or) tax accounting;

  • compiling reports, tax declarations (calculations) and other documents, including complaints;

  • representing the interests of consulted entities in tax legal relations in the tax and other state bodies, institutions (the direction of tax declarations (calculations), other documents, applications and complaints to the tax authorities, etc.).

Thus, tax consultants are able to optimize the time required for investors to consult and study the nuances in the field of taxation, as well as to protect their interests.