Offsetting of monetary funds paid to the republican budget on account of fulfillment of tax obligations on taxes, duties (levies), payment of penalties on them, fines imposed by tax authorities or courts on the results of consideration of cases on administrative offenses, protocols on the performance of which were drawn up by officials of tax authorities, payment of other charges to the budget, control over which is entrusted to tax authorities, and (or) their refund
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Offsetting of monetary funds paid to the republican budget on account of fulfillment of tax obligations on taxes, duties (levies), payment of penalties on them, fines imposed by tax authorities or courts on the results of consideration of cases on administrative offenses, protocols on the performance of which were drawn up by officials of tax authorities, payment of other charges to the budget, control over which is entrusted to tax authorities, and (or) their refund
Service code: 548.22.8.4
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The administrative procedure is carried out on the basis of an application in the form in accordance with the Appendix to the Regulations on the administrative procedure for business entities, 22.8.4 Offsetting of monetary funds paid to the republican budget on account of fulfillment of tax obligations on taxes, duties (levies), payment of penalties on them, fines imposed by tax authorities or courts on the results of consideration of cases on administrative offenses, protocols on the performance of which were drawn up by officials of tax authorities, payment of other charges to the budget, control over which is entrusted to tax authorities, and (or) their refund, approved by Resolution of the Ministry of Taxes and Duties of the Republic of Belarus No. 2 dated January 25, 2022, On Approval of the Regulations of Administrative Procedures

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.

Electronic document of the administrative decision signed by the EDS of a tax authority official can be downloaded from the 'My Services' section; an administrative decision on paper can be obtained from the Inspectorate of the Ministry of Taxes and Duties the application was submitted to

3 working days in case of offsetting, 15 working days in case of refund  

Free of charge

Legal entities of the Republic of Belarus and individual entrepreneurs registered in the Republic of Belarus

Electronic document of the administrative decision or a paper document in the form according to Appendices 3, 5, 6 to the Regulations on tax services for administrative procedures by tax authorities on applications of legal entities and individual entrepreneurs approved by the Minister of Taxes and Duties of the Republic of Belarus on 
April 9, 2024

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