July 22, MINSK . The Ministry of Taxes and Duties has explained the procedure for tax authorities to consider written and electronic requests, BELTA reports with reference to the ministry’s website.
"Citizens, including individual entrepreneurs, and legal entities of Belarus can send appeals to the tax authorities in written or electronic form. Written appeals are sent by courier, by mail or during a personal reception. Electronic appeals are sent only through the state unified ( integrated) republican information system for recording and processing appeals from citizens and legal entities - appeals.bel,” the Ministry of Taxes and Taxes said.The circulation.bel system is not intended for filing complaints about the actions (inaction) of tax officials or the decisions of the tax authority. Such complaints are submitted in electronic form (for business entities with an electronic signature, for individuals without an electronic signature) through the payer’s personal account or in writing on paper. “Electronic requests received to the tax authority’s email address are not considered,” the ministry emphasized.
Tax authorities consider incoming appeals from citizens and legal entities in accordance with the law of July 18, 2011 No. 300-Z “On appeals from citizens and legal entities.” Appeals from citizens, including those registered as individual entrepreneurs, and legal entities are considered initially in those inspections of the Ministry of Taxes and Taxes where the issues raised in the appeals arose.
Thus, appeals are considered in the inspections of the Ministry of Taxes in the regions and Minsk on issues of business activity (related to taxation); the procedure for accepting means of payment when selling goods, performing work, or providing services; use of cash registers and other equipment when accepting means of payment; gambling business; production and circulation of ALCOHOL, non-food alcohol-containing products, non-food ethyl alcohol and tobacco products; turnover of tobacco raw materials; marking of goods with unified control marks or means of identification.
In the inspections of the Ministry of Taxation for regions, cities, districts in cities - on issues of clarification of tax legislation; calculation and payment of obligatory payments to the budget, including state target budget funds, in cases where, in accordance with legislative acts, tax authorities in relation to such payments enjoy the rights and perform the duties established by tax legislation; declaration of income and property by individuals.
More detailed information on the procedure for considering appeals by tax authorities can be found on the website of the Ministry of Taxes and Taxes in the section “Appeals from citizens and legal entities.”