In Belarus, issues of carrying out control activities are comprehensively regulated
The Prime Minister signed the Resolution of the Council of Ministers "On Issues of Control (Supervisory) Activities"
The document was prepared in order to bring the legislation into compliance with the Decree of the President of the Republic of Belarus of June 6, 2025 No. 227 "On Improving the Effectiveness of Control (Supervisory) Activities"
The Resolution comprehensively regulates issues of carrying out control (supervisory) activities. For these purposes, it, in particular, provides for:
the approval of regulations on determining the amount of taxes, duties (fees) due for payment to the budget, on conducting control purchases, on the procedure for seizing cash registers for technical inspection, and on the procedure for accounting for orders issued by controlling (supervisory) bodies for conducting inspections
the identification of lists of bodies authorized to carry out control (supervision), controlling (supervisory) bodies or areas of control (supervision) that apply or in which control lists of questions (checklists) are applied, as well as documents submitted to these bodies by individual entrepreneurs who are payers of a single tax
the establishment of a list of preventive measures mandatory for controlling (supervisory) bodies, and preventive measures, the procedure for conducting these measures, as well as criteria for assessing the effectiveness of the activities of controlling (supervisory) bodies