Interpretations of the Ministry of Taxes and Duties on taxation of foreign organizations operating in the territory of the Republic of Belarus with a permanent representative office

On April 21, 2025, the Ministry of Taxes and Duties of the Republic of Belarus (hereinafter –  “the Ministry of Taxes and Duties”) published Interpretations “On taxation of foreign organizations operating in the territory of the Republic of Belarus with a permanent representative office” Letter of the Ministry of Internal Affairs No. 4-2-21/01461 dated 18.04.2025 (hereinafter – the “Interpretations”).

These Interpretations were developed by the Ministry of Taxes and Duties in connection with the amendment of the Tax Code of the Republic of Belarus and published for use in the updated recommendations on taxation of foreign organizations operating in the territory of the Republic of Belarus with a permanent representative office, and they also apply to branches of foreign legal entities.

The Ministry of Taxes and Duties informs that Letter of the Ministry of Taxes and Duties No. 4-2-21/00850 dated 20.03.2024 is not applicable for accounting (tax) periods beginning on 01.01.2025.

To learn more about Letter of the Ministry of Taxes and Duties No. 4-2-21/01461  dated 18.04.2025 “On taxation of foreign organizations operating in the territory of the Republic of Belarus with a permanent representative office”, please visit the official website of the Ministry of Taxes and Duties. You can get the company’s comment on the application of the Interpretations by sending a request via the feedback form below.