Submission by tax agents of information on individuals' incomes for 2025

The Inspection of the Ministry of Taxes and Levies for the Orsha District reports that in accordance with paragraph 6 of Article 85 of the Tax Code, tax agents are required to provide information on the income of individuals subject to various rates of income tax, including information on benefits and amounts of income tax, excluding information on income in the form of winnings (returned unplayed bets), as well as information related to state secrets or bank secrecy.

It should be noted that trade union organizations will provide information on the income of individuals only if the amount of income paid to the individual for 2025 exceeds 1479 rubles, i.e., there is taxable income. In this case, the information should indicate the amount of the excess as income. Also, paragraph 6 of Article 85 of the Tax Code establishes a list of incomes for which information is not provided. Tax agents will be required to submit information on the income of individuals for 2025 no later than April 1, 2026, in electronic form, in the manner established by the resolution of the Council of Ministers of the Republic of Belarus dated April 7, 2021, No. 201 "On the provision of information on the income of individuals." The Inspection of the Ministry of Taxes and Levies for the Orsha District recommends sending information on the income of individuals through the Personal Account of the taxpayer, access to which is carried out by using an electronic digital signature (EDS).

The form of information on the income of individuals provided by tax agents is established in Appendix 9 to the resolution of the Ministry of Taxes and Levies of the Republic of Belarus dated November 15, 2021, No. 35 "On the forms and list of information" (as amended on August 31, 2022, No. 28). Do not postpone the submission of this information until the last day!

Sector of Information and Explanatory Work of the Inspection of the Ministry of Taxes and Levies for the Orsha District