Individuals engaged in independent professional activities have the right to apply the professional income tax (PIT).
The nuances of applying the NPT were explained by the Ministry of Taxes and Duties of Belarus.
How are NPDs applied?
As explained by the Ministry of Taxes and Duties , in accordance with the law on issues of entrepreneurial activity, individuals engaged in independent professional activity have the right to apply the professional tax in the manner prescribed in Chapter 40 of the Tax Code.
The list of permitted activities is defined in Appendix 2 to Government Resolution No. 457 of June 28, 2024 and entered into force on October 1.
At the same time, the appendix to Government Resolution No. 851 of 08.12.2022 defines a list of types of activities carried out by individuals who are payers of the professional income tax.
The types of activities specified in Resolution No. 457 do not coincide with those specified in Resolution No. 851.
According to Article 20 of the Law on Entrepreneurial Activity, until legislation is brought into conformity with this law, acts are applied in the part that does not contradict it.
Thus, individuals carrying out the types of activities mentioned in Resolution No. 457, but not mentioned in Resolution No. 851, may apply the NPT from October 1.
At the same time, the types of activities mentioned in Resolution No. 851, but not mentioned in Resolution No. 457, do not apply to independent professional activities.
Accordingly, individuals cannot apply the NPF in relation to these types of activities from October 1.
Exceptions include activities providing services in the field of agroecotourism and handicraft activities.
In relation to these types of activities, individuals are required to apply the NPD in the absence of decisions by the local executive and administrative body on the application of the relevant fees.
With regard to the leasing of property from October 1, it should be taken into account that taxpayers have the right to carry out this type of activity only on condition of leasing one unit of real estate.
When renting out more than one unit of real estate or any other property, regardless of its quantity, an individual cannot apply the NPF from October 1.
