Belarus Tax Ministry Posts Updated Tax Recommendations for Nonresident Organizations Operating Through PEs

The Belarusian Ministry of Taxes and Duties March 21 posted online Letter No. 4-2-21/00850, including updated tax recommendations for nonresident organizations operating within Belarus through a permanent establishment (PE). Topics covered include: 1) tax obligations; 2) rules for determining the existence of a PE; 3) registration requirements; 4) corporate and individual income tax liabilities and the submission of VAT, including tax calculations; 5) tax offsets under DTAs in regard to PEs; and 6) tax control measures including audits. [Belarus, Ministry of Taxes and Duties, 03/21/24]

Reference: Letter No. 4-2-21/00850. View Announcement. View Index.