Refund of amounts of income tax for foreign organizations that do not operate in the Republic of Belarus through a permanent establishment is carried out in accordance with the Law of the Republic of Belarus No. 433-З dated October 28, 2008, On the Administrative Procedures Fundamentals, the Resolution of the Council of Ministers of the Republic of Belarus No. 548 dated September 24, 2021, On Administrative Procedures for Business Entities, the Resolution of the Ministry of Taxes and Duties of the Republic of Belarus No. 14 dated April 26, 2013, On the Implementation of Administrative Procedures by Tax Authorities and the Establishment of Document Forms. The forms of administrative decisions are defined by Appendices 21 and 23 to the Resolution of the Ministry of Taxes and Duties of the Republic of Belarus No. 14 dated April 26, 2013.
Strong authentication
To submit an application for an administrative procedure:
1. log in to the Unified Portal of E-Services through the ES IFYUL (using a valid personal key, the public key certificate of which was issued by the Republican Certification Centre of the State Public Key Management System, biometric identity documents, as well as other means of strong authentication available in the ES IFYUL);
2. the administrative procedure will be available in the personal electronic account;
3. fill out the electronic application form and send the application to the Inspectorate of the Ministry of Taxes and Duties for review and issuance of an electronic document.
The result of the administrative procedure will be available to the interested party in his/her personal electronic account on the Unified Portal of E-Services in the ‘My Services’ section when viewing the previously submitted application
15 working days
Free-of-charge
Individual entrepreneurs, legal entities
The result of the administrative procedure is an electronic document in the forms according to Appendices 21 and 23 to the Resolution of the Ministry of Taxes and Duties of the Republic of Belarus No. 14 dated April 26, 2013