In Belarus, issues of carrying out control activities have been comprehensively regulated. The corresponding resolution of the Council of Ministers was signed by the Prime Minister
Legislation is being brought into line 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".
In particular, it is envisaged to approve regulations on determining the amounts of taxes, duties (fees) due for payment to the budget, on conducting test purchases, on the procedure for seizing cash registers for technical inspection, and on the procedure for accounting by controlling (supervisory) bodies of issued orders for conducting inspections.
Also, 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, have been determined.
A list of preventive measures mandatory for controlling bodies, and preventive measures, the procedure for conducting these measures, as well as criteria for assessing the effectiveness of activities, has been established.