A monthly minimum payment has been introduced in Belarus from July 1 for taxpayers subject to the professional income tax.
Under the new rules, they must pay 45 Belarusian rubles per month regardless of whether they earned any income during the reporting month. A reduced minimum payment of 18 Belarusian rubles applies to self-employed pensioners.
The first monthly minimum payment must be made no later than Aug. 24.
If payment is overdue for three months, the tax authorities will terminate the taxpayer’s registration, resulting in arrears of 135 Belarusian rubles (54 Belarusian rubles for pensioners).
For example, if a professional income tax payer earns 100 Belarusian rubles, the tax due at the 10% rate would amount to 10 Belarusian rubles. However, the taxpayer will still be required to pay the minimum monthly amount of 45 Belarusian rubles.
