Monitoring in 2026: key changes in control activities

Налоговый мониторинг
November 21, 2025

Decree of the President of the Republic of Belarus dated 06.06.2025 No. 227 “On improving the effectiveness of control (supervisory) activities” begins to take effect on January 1, 2026. The document changes the approach to the work of regulatory authorities, strengthening prevention of violations.

Monitoring becomes one of the central tools — a mechanism that allows to identify and eliminate violations without applying liability measures if the entity cooperates and promptly eliminates the identified deficiencies.

What will have changed since 2026?

Expanding the range of entities

Monitoring can now also be carried out with respect to foreign organizations and foreign individual entrepreneurs registered with tax authorities. Craftspeople are excluded from the list.

Mandatory review of the solution

The regulatory authorities are required to acquaint the entity with the decision on the appointment of monitoring (except for remote forms). Failure to comply is a gross violation and grounds for disciplinary liability.

Precise list of the regulatory authorities rights

During the monitoring, the authorities may:

  • verbally request documents that must be located at the entity’s places of business;
  • use technical means of recording (photo, video, audio);
  • collect information without interacting with the entity.

✔ Time limit

The monitoring period is up to 30 business days.

An extension is possible once, for a maximum of 15 business days.

✔ Frequency regulation

Monitoring can be carried out no more than once every 3 months at the same facility by the same supervisory authority.

✔ Ban on monitoring immediately after verification

Monitoring cannot be carried out for a year after verification on the same issues.

✔ New approach to responsibility

Liability occurs only if the entity has not eliminated the violation within the prescribed period. Repetition is no longer a prerequisite.

✔ Setting deadlines for the elimination of violations

The regulatory authorities are obliged to set a reasonable time frame, taking into account the nature of the violation and the real possibilities of its elimination.

✔ Possibility of appeal

The entity may appeal against the decisions or actions of the inspectors:

  • to a higher authority — within 30 days;
  • to the court — within one year.

A complaint can be filed simultaneously in both authorities.

✔ Abolition of the threshold for informing law enforcement agencies

Sending information about the signs of crimes is now carried out regardless of the amount of damage.

Gross violations by inspectors

Decree No. 227 contains a list of gross violations similar to Decree No. 510. Such violations do not make the inspection illegal, but entail disciplinary liability of officials.

Resume

The new rules are aimed at increasing the transparency of control activities and shifting the focus from punishment to prevention and assistance to business entities. Monitoring is becoming a more transparent, structured and predictable tool.

If you have any additional questions regarding this publication, please contact us for detailed advice from our specialists via the feedback form on our website or by e-mail: info@assurance.by.

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