Tax gov bai. The tax system of the republic of belarus

On July 4, 2019, a new version of the payer's personal account was put into operation, which provides electronic services for all categories of payers, both organizations and individuals and individual entrepreneurs.

If the payer is successfully authorized in this functionality, the main menu will display those electronic services that belong to the corresponding category of payers: legal entities or individuals and individual entrepreneurs.

For organizations, the main menu will be formed with electronic services for legal entities with authentication through EDS.

For individuals and individual entrepreneurs, a menu will be formed that combines functional electronic services, both for individuals and for individual entrepreneurs, with the possibility of authentication through an account and password, EDS or mobile EDS.

The new version of the payer's personal account using an EDS key requires the installation of Internet Explorer version 11 at the user's workplace. Old versions of Internet Explorer (versions 8, 9 and 10) are not supported in this functionality.

Until the end of 2019, the previously existing version of the personal account of an organization and an individual entrepreneur will be supported, which will be used at the workplace of the user of the Internet Explorer browser version (versions 8, 9, 10 and higher) at his request and choice.

A new version of the payer's personal account using an account and password or a mobile digital signature for logging in for such a category of payers as individuals and individual entrepreneurs will be available at the user's workplace with Internet Explorer version 11. If earlier versions of Internet Explorer are used at the workplace , to enter by account and password, or by mobile digital signature, it is recommended to install other public browsers (Google Chrome, Mozilla Firefox).

PERSONAL OFFICE OF LEGAL ENTITIES AND IP ( old version) - for users with a physical EDS.

This service is only available in Internet Explorer versions 8, 9, 10 and 11.

PAYER'S PERSONAL ACCOUNT- for users with login-password, physical EDS and mobile EDS.

The service is only available in Internet Explorer version 11. The MHC recommends updating Internet Explorer to version 11. Older versions of Internet Explorer (versions 8, 9 and 10) are not supported in this Personal Account.

For legal entities access to Personal Area only possible with a physical EDS. With a mobile EDS (MESP), the Personal Account for Legal entities is not available.

For Individual Entrepreneurs, access to the Personal Account is possible with a physical and mobile EDS. Service for working with mobile digital signature (MEDS) is available in various browsers.

Note! The use of the Personal Account by login and password and by the ICSP is carried out without certified means of protection.

The portal of the Ministry of Taxes and Dues of the Republic of Belarus (hereinafter referred to as the portal of the Ministry of Taxation) supports public key certificates issued by the certification center of the Republican Unitary Enterprise "Information and Publishing Center for Taxes and Dues" and the republican certification center of the State Public Key Management System for verifying the electronic digital signature of the Republic of Belarus Republican Unitary Enterprise "National Center for Electronic Services"

For payers using certificates issued by the certification center of the Republican Unitary Enterprise "Information and Publishing Center for Taxes and Duties", in order to correctly display information about the electronic digital signature (hereinafter referred to as the EDS) of the MTS portal and the inspector, it is necessary to install the current one.

Payers using certificates issued by the Republican Certification Center of the State System for Managing Public Keys for Verification of the Electronic Digital Signature of the Republic of Belarus of the Republican Unitary Enterprise "National Center for Electronic Services" must install up-to-date cryptographic software to submit declarations and applications and to access the "Personal Account" of the payer.

1. Electronic Declaration carried out through the software AWP "Payer":

  • AWP software "Payer" - current version 4.4.26 and cryptographic software.
  • AWP "Payer" - " Instructions for installing and updating software and tax returns for Payer's workstation version 4.1.18 and higher ».

2. For users - legal entities, individual entrepreneurs and individuals, an electronic service "" has been created on the MNS portal, the entrance to which is carried out after authorization:

  • via EDS- in the IE browser for users with an EDS key, on whose computer the cryptographic software of Avest CJSC is installed for tax authorities;
  • via account- for individuals who received a login and password from the inspection of the Ministry of Taxes and Duties of the Republic of Belarus (hereinafter referred to as the IMTS).

2.1. The following set of services is available for users with EDS:

1) filing an application for obtaining documents from the IMNS;
2) visualization of documents signed with EDS;
3) making an appointment for a personal appointment with the management of the IMNS and viewing personal history;
4) preliminary registration in the IMNS;
5) filling out and submitting a declaration to the IMTS;
6) review of declarations submitted to the Inspection of Taxation;
7) filing an application with the IMNS;
8) viewing applications submitted to the IMTS (answers from the IMTS);

11) work with EAEU documents.

For reference.
The data that you exchange in the "Personal Account" is transmitted over a secure encrypted connection, and, therefore, is not available to other persons.
Please note that the service is available only in the IE browser to work with EDS. We recommend using version 11 of Internet Explorer - " Setting up a PC to work with a personal account in IE ".
Users entering the "Personal Account" for the first time (with an EDS key) must complete the setting - "".

2.2. For users - individuals without EDS, the following set of services is available:

1) questioning;
2) filing an application for obtaining documents from the IMTS;
3) visualization of documents signed with EDS;
4) making an appointment for a personal appointment with the management of the IMNS and viewing personal history;
5) preliminary registration in the IMNS;
6) submission of a declaration on income tax with FL;
7) receipt from the IMTS of a notice for payment land tax and/or real estate tax;
8) information on objects of taxation;
9) review of initiative documents from the IMNS;
10) payment of taxes through the Internet banking of CJSC Alfa-Bank, OJSC ASB Belarusbank”, Belgazprombank OJSC, Belinvestbank OJSC, Technobank OJSC or Priorbank OJSC;
11) editing personal data.

For reference.
In the "" section, an opportunity is provided for the payer - an individual to apply to the IMTS for obtaining data for access to the "Personal Account".
Data for access to the "Personal Account" can be obtained by personally contacting the IMNS.

The Ministry of Taxes and Duties of the Republic of Belarus informs that a new version of the Personal Account is available for MTC Payers. Access to the personal account is carried out by login-passwords, physical EDS and mobile EDS.

To work with a physical EDS, the service is available only in Internet Explorer version 11. The MHC recommends updating Internet Explorer to version 11. Old versions of Internet Explorer (versions 8, 9 and 10) are not supported in this Personal Account.

For legal entities, access to the Personal Account is possible only with a physical EDS. With a mobile EDS (MESP), the Personal Account for Legal entities is not available.

For Individual Entrepreneurs, access to the Personal Account is possible with a physical and mobile EDS. Service for working with mobile digital signature (MEDS) is available in various browsers.

Note! The use of the Personal Account by login and password and by the ICSP is carried out without certified means of protection.

This document provides a brief instruction describing the capabilities of the new personal account -.

Full Instructions on the use of the Personal Account, you can find the link Help in the top menu.

If in Google Chrome and Opera browsers you have difficulty logging into your Personal Account, follow the steps described in this manual.

The following services are available in the Personal Account:

  • Apply for documents from the Ministry of Taxation;
  • Pay taxes (land and real estate) through the Internet banking of Alfa-bank, Belarusbank, Belgazprombank, Belinvestbank, Priorbank Technobank, Belagroprombank (only individual entrepreneurs and individuals:);
  • Fill out and submit a declaration to the IMTS (tax declaration for personal income tax);
  • Receive notices for the payment of land tax, real estate tax and income tax;
  • Submit a notification on the implementation of activities for the calculation of a single tax;
  • Provide the Ministry of Taxes with information on the conclusion (non-conclusion, absence) of contracts for the provision of services in the field of agroecotourism;
  • View objects of taxation;
  • View initiative documents from the IMNS;
  • Edit personal information.

Service Pre-registration

Electronic Services help in solving many problems. Many taxpayers have found it convenient to use the gov-bay personal account to find out and calculate the tax. After that, you can pay off your debt to the budget and not have problems with the fiscal authorities. Consider the key features of the payer's personal account.

Opportunities that opens up a personal account gov buy

With the help of your personal account, you can:

  • control the state of settlements with the budget;
  • pay tax obligations using the Internet banking of Alfa-Bank, Prior-Bank, BelarusBank, BelinvestBank and BelGazPromBank;
  • make an appointment with the inspector at the place of registration without a personal visit to the tax service;
  • receive accurate information about the amount of accrued and paid fiscal payments, the presence of overpayments, as well as tax debts to the budget;
  • receive and print notices on the payment of real estate tax and land tax from individuals, as well as income tax;
  • fill out declarations and send them to the tax service electronically. The document must have an electronic signature of the payer.
  • You can enter the site personal account gov buy tax using the following methods:

  • By means of an electronic digital signature key. EDS verification public key certificate, it is issued by a certification center that has a special accreditation in the State Public Key Management System of the Republic of Belarus. The digital signature is stored on a USB stick.
  • Through login and password. To receive them, you must personally visit one of the inspections (the place of registration does not matter). The tax office should provide a document that certifies the identity.
  • Before using the personal account of the gov buy tax, you must register.

    Services for individuals


  • Getting Documentation:
  • Information about overpayments, arrears and penalties
  • About completed accounts
  • Notice of payment of land tax and real estate tax
  • Help with budgeting
  • Register of payments
  • Statements from personal accounts
  • Appointment to the management of the tax service
  • Payment of taxes in the "Personal Account" using Internet banking
  • Visualization of an electronic document
  • Entering information in the declaration:
  • Personal income tax
  • For personal income tax on the income of taxpayers who are not recognized as tax residents of the Republic of Belarus
  • Sending a notice of doing business to calculate a single tax
  • Payment notices:
  • land tax from individuals;
  • real estate tax from individuals;
  • personal income tax.
  • Change of personal data of the taxpayer
  • View notifications that come from the tax office
  • Pre-registration for admission to the tax office by electronic queue, viewing information about the number of people in the queue and the possibility of reporting on the quality of service
  • Ability to evaluate the work of tax authorities using the Questionnaire service
  • Opportunities of a personal account for legal entities

    The service allows you to apply for the following documentation:

  • Data on overpayments, penalties and arrears
  • Bank statements
  • Register of payments
  • Help with budgeting
  • Conducting offsets
  • Notice of payment of real estate tax and land tax
  • Decisions on the suspension of operations on accounts and their cancellation
  • The service also provides the ability to download documents in PDF resolution, view them and save them to the desired folder. With it, you can view personal information and the history of working with documents.

    The user can fill out the declaration, and then submit the document to tax office for the following types of fiscal fees:

  • Income tax
  • Single tax for manufacturers of agricultural products
  • Simplified taxation system
  • Single tax with individual entrepreneurs and other individuals
  • income tax
  • It is also possible to upload a document in xml resolution from a computer for its use in the portal. With the digital version, you can perform various operations: enter additional information, sign and send.

    So, the page tells which cars need to pay luxury tax. useful for individual entrepreneurs. It details the taxes they need to pay. We hope that this and other information on our site will be useful to you.

    18.10.2016 On the use of electronic services of tax authorities

    The Ministry of Taxes and Dues of the Republic of Belarus, in order to implement the concept of development of tax authorities, based on expanded interaction with payers in electronic form, is actively working to create, implement and further promote electronic services provided by tax authorities.

    So, for the convenience of electronic interaction between tax authorities and payers, the electronic service “Personal Account” has been placed on the main page of the official website of the Ministry of Taxation in the form of links to the “Personal Account of Legal Entities and Individual Entrepreneurs” and “Personal Account of an Individual” located on the portal. tax.gov.by.

    In order to enhance the use of the electronic service "Personal account of an individual", in the project "Available about taxes" of the ONT TV channel, a number of stories about its capabilities have been created, which are posted on the website of the Ministry of Taxes and Social Networks (links are placed on home page site).

    Currently, the MNS, together with the ONT TV channel, is shooting for the above project on the possibilities of all electronic services (their functional purpose and the procedure for their use) provided by the "Personal Account of Legal Entities and Individual Entrepreneurs", which are scheduled for a weekly release in October-November 2016 . Subsequently, these video materials will be posted on the website of the Ministry of Taxes and Trade (Personal Account of Legal Entities and Individual Entrepreneurs) and in official social media accounts.

    The introduction of new forms of servicing payers in the form of providing electronic tax services contributes to an increase in accessible, open and timely information, which, in turn, will lead to the creation of favorable conditions for the voluntary fulfillment of tax obligations.

    Electronic services of the tax authorities of the Republic of Belarus

    Life in modern society is inextricably linked with information technology. Computers, the Internet, various gadgets have rapidly entered our lives. Success and competitiveness in the professional sphere and business largely depend on the ability to effectively use information resources and means of information communications.

    The level of development of information and communication infrastructure in the field of public administration indicates the level of development of the country as a whole. In the Republic of Belarus, much attention is paid to the development of electronic services of state bodies. The Law of the Republic of Belarus dated December 28, 2009 No. 113-Z “On Electronic Document and Electronic Digital Signature” establishes legal framework application of electronic documents, conditions for the use of electronic digital signature.

    The Tax Service of the Republic of Belarus began to provide electronic services in 2009 with the introduction of the system electronic declaration. Since then, the range of electronic services has expanded significantly and has become available not only to business entities, but also to individuals.

    Today, the Ministry of Taxes and Duties is represented on the Internet by the following resources:

    Portal of electronic invoices http://vat.gov.by/mainPage/ .

    MHC channel on the popular YouTube video hosting.

    1. Electronic services of the WTC. Site

    A detailed acquaintance with the services of the Ministry of Taxes and Duties of the Republic of Belarus should be started from the website http://www.nalog.gov.by/. Here you can find a lot of useful and interesting information: the structure and mode of operation of the tax authorities, contact details and phone numbers for consultations, schedules of field visits, explanations of the law. You can take part in ongoing polls and discussions of bills. Headings with a selection of all necessary documents have been created for the most popular topics. There is an opportunity to visit regional pages, including the Vitebsk region http://www.nalog.gov.by/ru/imns_vo_ru/.

    The following services are also available on the site:

    Tax calculator - a calculator for calculating income tax from individuals who are not individual entrepreneurs;

    Electronic appeal - the ability to apply to any tax authority of the republic directly from the site.

    The site contains public information, access to which does not require registration. Most electronic services, such as the electronic declaration system and the “Personal Account” service of the MNS portal, involve the exchange of electronic documents, the mandatory requisite of which is an electronic digital signature (EDS).

    2. Electronic services of the WTC. Connection

    Access to the "Personal Account" for individuals is carried out by identification code and password. The service is free. To obtain an identification code and password, you must visit any tax office. Have your passport with you. To save time on entering the details of an individual into the database, you can pre-fill an application on the portal http://www.portal.nalog.gov.by/web/nalog/user_registration_form.

    After receiving the identification code and password for access to the "Personal Account", mailing notices for the payment of property taxes by mail will be terminated. All notices will be sent through the "Personal Account" and, if an e-mail address is indicated in the application, additionally by e-mail. In addition to electronic notifications, other services will become available.

    3. Electronic services of the WTC. Providing reporting

    The service most demanded by business entities is the provision of declarations in the form of an electronic document.

    Accountants with long work experience remember the queues to the tax inspector on the 20th day of each month. Now it is in the distant past. There is no need to go or go to the tax office to submit declarations. 7 days a week, 24 hours a day, this can be done remotely via the Internet. Declarations in the form of an electronic document can be submitted using the AWP "Payer" program or on the portal of the Ministry of Taxes and Duties using the "Personal Account" service.

    Undoubted advantages:

    Saving time, because no need to visit the tax office;

    Simplify preparation tax reporting, because automatic control of filling of indicators is carried out;

    Prompt updating of reporting formats;

    Prompt receipt of the results of control of the information specified in the declaration by the tax inspector; in case of finding errors - providing an updated declaration;

    Ability to view previously submitted declaration.

    The functions of the AWP "Payer" for the provision of financial statements are wider than the "Personal Account". Additionally, management is provided accounting registers and filling out declarations based on them. In addition to declarations, AWP "Payer" allows you to generate and provide in electronic form another financial statements: balance sheet, purchase book, profit and loss statement, movement statement Money, report on the use/destruction of excise stamps and others.

    4. Electronic services of the WTC. Providing statements and notices

    Electronic interaction between the inspectorate and the payer includes not only the possibility of providing tax and accounting reports.

    What should I do if I need to apply, for example, for administrative procedures?

    Answer. Submission to the tax office of various notifications, applications, including for the implementation of administrative procedures, is possible in the form of an electronic document. To do this, you can use already known services - either the "Payer" automated workplace or the "Personal Account" on the portal of the Ministry of Taxes and Duties. The functionality is available to users who have a digital signature. The response to the appeal will also be sent electronically. Responses to applications for the implementation of administrative procedures will come to the "Personal Account" on the portal, regardless of which service the user sent the application.

    5. Electronic services of the WTC. Application for documents

    Information about arrears, overpayments and penalties for a certain date;

    Statement of settlements with the budget for the period;

    Extract from personal accounts for the period;

    On the offsets carried out for the period;

    Register of payments made to the personal account for the period;

    Notice of payment of land tax on real estate on the date;

    Resolution on the suspension of operations on the payer's accounts as of the date;

    Decision to cancel the decision to suspend operations on the payer's accounts for the period.

    The document will be generated automatically and provided to the user, literally, within 2 minutes after the application is made. The opportunity is provided to all payers with access to the "Personal Account", both legal entities and individual entrepreneurs, and individuals.

    These documents do not contain an electronic digital signature of tax officials. If legally significant electronic documents are required, then they should be obtained using the electronic declaration system.

    6. Electronic services of the WTC. Working with EAEU documents

    The following information will be especially useful for business entities that carry out foreign economic transactions with residents of the member states of the Eurasian Economic Union (hereinafter referred to as the EAEU).

    To automate the generation of data on the import of goods and the payment of indirect taxes in order to prepare and submit to the tax authorities an application in accordance with the form established by the Ministry of Taxation, payers are offered the AWS Payer TS software. You can download it from the website of the Ministry of Taxes and Miners, section " Software» (http://www.nalog.gov.by/ru/arm-platelschik/). There is also detailed guide user.

    In the “Working with EAEU Documents” section of the portal, the payer is given the opportunity to clarify at what stage of processing in the system (in what state) his applications are, as well as applications from the EAEU countries uploaded to the database of the Ministry of Taxation. To search for applications, you must specify the buyer's country code, registration number of the application, date of registration.

    Similar services are provided by the tax authorities of other states. For example, on the official website Federal Service Russia, payers are given the opportunity to check their counterparties in foreign economic transactions in mutual trade:

    - “EAEU. Applications for the importation of goods and the payment of indirect taxes”, http://service.nalog.ru/blrl.do;

    - "Open and publicly available information of the USRN on foreign organizations", http://service.nalog.ru/io-info.do;

    - "Business risks: check yourself and the counterparty", http://egrul.nalog.ru/;

    - "System for informing banks about the status of processing electronic documents (311-P, 365-P)".

    7. Electronic services of the WTC. Additional features of the portal

    This section provides information about the less known, but very useful features of the WPC portal:

    Schedule of personal reception of citizens by the leadership of the Ministry of Taxes and Regional Inspections. Viewing is available to all visitors of the site, the ability to independently make an appointment in accordance with the schedule is only available to users of the "Personal Account";

    Payment of taxes through the Internet banking of Alfa-Bank, Belarusbank, Belgazprombank, Belinvestbank - available to users of the "Personal Account";

    Access to a single information database of regulatory (supervisory) authorities to view information on attribution to a risk group based on the specified criteria for all regulatory authorities. Access by EDS key;

    Submission to the Ministry of Taxation of applications in electronic form for obtaining a license for the gambling business. The application is signed with an EDS;

    Registry search commercial organizations and individual entrepreneurs with an increased risk of committing offenses in the economic sphere. Available to all website visitors;

    Search for information from the State Register of Payers (legal entities and individual entrepreneurs) that do not constitute a tax secret. Available to all site visitors.

    8. Electronic services of the WTC. information center

    The "Information Center" service is designed to receive information sent by the inspections of the Ministry of Taxes and Taxes to e-mail - it is available to all payers. EDS is not required.

    This can be sending information about innovations in legislation, messages about upcoming seminars, reminders of the approaching deadlines for submitting declarations and paying payments, notification of sending a message to the "Personal Account" (for EDS holders).

    To connect to the service, you must submit to the tax inspectorate an application of any form indicating the e-mail address (e-mail) and the obligation to take organizational and technical measures to establish trust in the mail server of the MTC (add the email address of the MTC inspectorate, from which messages will be received, to list of contacts and, in case of using your own mail server, add the MHC nalog.gov.by mail server to the list of trusted mail servers).

    9. Electronic services of the WTC. Electronic Invoicing Portal

    The portal http://vat.gov.by/ is designed to work with electronic invoices for value added tax, the mechanism of operation of which was introduced from July 1, 2016.

    In addition to the necessary actions for issuing invoices and managing deductions for incoming invoices, payers are provided with functionality for conducting in-house self-control and monitoring transactions.

    The presence on the portal of up-to-date descriptions of xml documents and xsd schemes allows payers to automate the process of creating electronic invoices in accounting system enterprises on the basis of primary documents.

    Payers are also provided with web-services for batch processing of electronic invoices.

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