Submission of applications through a single electronic services portal

In practice, situations arise when taxpayers (other obligated persons) pay taxes, fees (duties), penalties in amounts greater than required. Furthermore, the tax authority may collect excess amounts of payments to the budget. In such situations, taxpayers are granted the right to offset or refund overpaid, as well as excessively collected amounts of taxes, fees (duties), and penalties. Taxpayers can exercise this right only by submitting an application.

The Inspection of the Ministry of Taxes and Duties of the Republic of Belarus for the Orsha District informs that starting from January 1, 2026, according to the requirements of paragraph 6 of Article 14 of the Law of the Republic of Belarus dated October 28, 2008 No. 433-3 "On the Basics of Administrative Procedures," applications must be submitted electronically only through the single portal of electronic services.

In this regard, a phased cessation of the use of the functionalities of the ARM "Taxpayer" and the Personal Account of the taxpayer is planned until January 1, 2026. During the transition period, taxpayers need to take measures to register and distribute roles in the Personal Electronic Account of the taxpayer on the EPEU (https://account.gov.by), which allows organizing the process of submitting electronic applications through the EPEU.

Applications for the implementation of administrative procedures submitted after January 1, 2026, in violation of the above procedure, will not be accepted by the tax authorities for consideration.

In the ARM "Taxpayer" and the Personal Account of the taxpayer, the possibility of submitting applications for the implementation of administrative procedures will remain only for:

  • individual entrepreneurs using a mobile digital signature;
  • branches fulfilling the tax obligations of legal entities, whose registration has been carried out by the tax authorities in accordance with paragraph 7 of Article 70 of the Tax Code of the Republic of Belarus.

Sector of Information and Explanatory Work
IMNS for the Orsha District.