{"id":11422,"date":"2024-05-20T10:54:59","date_gmt":"2024-05-20T07:54:59","guid":{"rendered":"https:\/\/gbexpert.by\/?p=11422"},"modified":"2024-05-20T11:00:20","modified_gmt":"2024-05-20T08:00:20","slug":"accounting-policies-in-belarus","status":"publish","type":"post","link":"https:\/\/gbexpert.by\/en\/2024\/05\/20\/accounting-policies-in-belarus\/","title":{"rendered":"ACCOUNTING POLICIES IN BELARUS: NEW SUBMISSION TIMELINES"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"11422\" class=\"elementor elementor-11422\">\n\t\t\t\t\t\t\t        <section class=\"elementor-section elementor-top-section elementor-element elementor-element-7446838 elementor-section-boxed elementor-section-height-default elementor-section-height-default ct-header-fixed-none ct-row-max-none\" data-id=\"7446838\" data-element_type=\"section\">\n            \n                        <div class=\"elementor-container elementor-column-gap-default \">\n                    <div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6907a14\" data-id=\"6907a14\" data-element_type=\"column\">\n            <div class=\"elementor-widget-wrap elementor-element-populated\">\n                        \t\t<div class=\"elementor-element elementor-element-7a13022 elementor-widget elementor-widget-text-editor\" data-id=\"7a13022\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.13.3 - 28-05-2023 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p>The Draft Tax Code provides for changes to the procedure for the submission of a statement of accounting policy to the tax authorities from 2024.<\/p><p><em>*According to the current legislation, the deadline for the submission of a statement of accounting policy for the current year is 31 March of the current year (as a rule, it was submitted together with the accounting statements for the expired reporting period).<\/em><\/p><p>From 2024, a new obligation is introduced to submit all amendments and additions to the organization&#8217;s accounting policy to the tax authorities no later than 30 calendar days from the date of their approval by the manager.<\/p><p>It should be noted that the approved Regulation on Accounting Policy of the Republic of Belarus is applied from the date of state registration of the organization. The accounting policy is based on the principle that it is sufficient to approve it once, i.e. the legislation does not provide for the approval of a new accounting policy of the organization for each year or the annual issuance of an order of the head of the organization on the extension of the \u2018old\u2019 accounting policy.<\/p><p>If necessary, the accounting policy is amended and supplemented, namely in cases where:<\/p><p>&#8211; changes in the legislation of the Republic of Belarus;<\/p><p>&#8211; changes in the methods of accounting, the application of which will increase the truthfulness and relevance of the information contained in the organization&#8217;s statements;<\/p><p>\u00a0&#8211; making a decision on reorganization or liquidation of the organization.<\/p><p>According to verbal explanations of the specialists of the Ministry of Finance of the Republic of Belarus, when making changes to accounting policies in case of changes in legislation, such changes are made from the date of entry into force of the normative legal act that caused these changes. Changes in accounting policies in case of changes in accounting methods, the application of which will lead to increased truthfulness and relevance of the information contained in the financial statements, organizations may make only from the beginning of the year must be included in the provision on accounting policy of Belarus no later than on January 1.<\/p><p>Consequently, all operating organizations which, from January 2024, make changes\/additions to the accounting policy statement for accounting purposes due to changes in legislation or changes in accounting methods must submit them to the tax authorities <em><strong>by the end of January 2024.<\/strong><\/em><\/p><p>The deadlines for the submission of accounting policy statements to the tax authorities for other categories of taxpayers in 2024 are as follows:<\/p><p>&#8211; accounting policy of newly established organizations in the current year &#8211; not later than 30 calendar days from the date of state registration;<\/p><p>&#8211; organizations that applied the simplified taxation system without keeping accounting records and started keeping accounting records when applying the simplified taxation system or switched to another special or general taxation regime &#8211; not later than the last day of the month from which they started keeping accounting records or applying another special or general taxation regime;<\/p><p>&#8211; foreign organizations in case of permanent establishment &#8211; not later than 30 calendar days from the date of registration or updating of information on registration in the State Register of Taxpayers (other obliged persons).<\/p><p><strong>For consultations on accounting policy issues, please call +375 29 107-66-02<\/strong><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t            <\/div>\n        <\/div>\n                            <\/div>\n        <\/section>\n                <section class=\"elementor-section elementor-top-section elementor-element 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.5em)))}.elementor-social-icon{--e-social-icon-icon-color:#fff;display:inline-flex;background-color:#69727d;align-items:center;justify-content:center;text-align:center;cursor:pointer}.elementor-social-icon i{color:var(--e-social-icon-icon-color)}.elementor-social-icon 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.elementor-icon.elementor-social-icon{border-radius:10%}.elementor-shape-circle .elementor-icon.elementor-social-icon{border-radius:50%}<\/style>\t\t<div class=\"elementor-social-icons-wrapper elementor-grid\">\n\t\t\t\t\t\t\t<span class=\"elementor-grid-item\">\n\t\t\t\t\t<a class=\"elementor-icon elementor-social-icon elementor-social-icon-facebook elementor-repeater-item-e1a9257\" href=\"https:\/\/www.facebook.com\/gbexpertbel?locale=ru_RU\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-screen-only\">Facebook<\/span>\n\t\t\t\t\t\t<i class=\"fab fa-facebook\"><\/i>\t\t\t\t\t<\/a>\n\t\t\t\t<\/span>\n\t\t\t\t\t\t\t<span class=\"elementor-grid-item\">\n\t\t\t\t\t<a class=\"elementor-icon elementor-social-icon elementor-social-icon-youtube elementor-repeater-item-e61f6ea\" href=\"https:\/\/www.youtube.com\/@gbexpert_by\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-screen-only\">Youtube<\/span>\n\t\t\t\t\t\t<i class=\"fab fa-youtube\"><\/i>\t\t\t\t\t<\/a>\n\t\t\t\t<\/span>\n\t\t\t\t\t\t\t<span class=\"elementor-grid-item\">\n\t\t\t\t\t<a class=\"elementor-icon elementor-social-icon elementor-social-icon-instagram elementor-repeater-item-e9d1f71\" href=\"https:\/\/www.instagram.com\/gbexpert_bel\/\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-screen-only\">Instagram<\/span>\n\t\t\t\t\t\t<i class=\"fab fa-instagram\"><\/i>\t\t\t\t\t<\/a>\n\t\t\t\t<\/span>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t            <\/div>\n        <\/div>\n                            <\/div>\n        <\/section>\n                <section class=\"elementor-section elementor-top-section elementor-element elementor-element-ca6f74c elementor-section-boxed elementor-section-height-default elementor-section-height-default ct-header-fixed-none ct-row-max-none\" data-id=\"ca6f74c\" data-element_type=\"section\">\n            \n                        <div class=\"elementor-container elementor-column-gap-default \">\n                    <div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b32ef10\" data-id=\"b32ef10\" data-element_type=\"column\">\n            <div class=\"elementor-widget-wrap elementor-element-populated\">\n                        \t\t<div class=\"elementor-element elementor-element-90f09bc elementor-widget elementor-widget-ct_heading\" data-id=\"90f09bc\" data-element_type=\"widget\" data-widget_type=\"ct_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div id=\"ct_heading-90f09bc\" class=\"ct-heading h-align- sub- ct-heading-left item-st-line-left1\">\r\n\t<div class=\"ct-inline-css\"  data-css=\"\r\n        \">\r\n    <\/div>\r\n        <h3 class=\"item--title st-line-left1 wow wow fadeInLeft\" data-wow-delay=\"ms\">\r\n                <span class=\"sp-main\">\r\n                            <i><\/i>\r\n            \r\n            \nSend a request for consultation\r\n            \r\n                    <\/span>\r\n            <\/h3>\r\n<\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t            <\/div>\n        <\/div>\n                            <\/div>\n        <\/section>\n                <section class=\"elementor-section elementor-top-section elementor-element elementor-element-0cd0c4e elementor-section-boxed elementor-section-height-default elementor-section-height-default ct-header-fixed-none ct-row-max-none\" data-id=\"0cd0c4e\" data-element_type=\"section\">\n            \n                        <div class=\"elementor-container elementor-column-gap-default \">\n                    <div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b846104\" data-id=\"b846104\" data-element_type=\"column\">\n            <div class=\"elementor-widget-wrap elementor-element-populated\">\n                        \t\t<div class=\"elementor-element elementor-element-22bc735 elementor-widget elementor-widget-ct_ctf7\" data-id=\"22bc735\" data-element_type=\"widget\" data-widget_type=\"ct_ctf7.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t    <div class=\"ct-contact-form-layout1 style2 wow fadeInRight\">\r\n                <div class=\"ct-contact-form-inner\">\r\n        \t            <div class=\"ct-contact-form\">\r\n                \n<div class=\"wpcf7 no-js\" id=\"wpcf7-f6596-o1\" lang=\"en-US\" dir=\"ltr\" data-wpcf7-id=\"6596\">\n<div class=\"screen-reader-response\"><p role=\"status\" aria-live=\"polite\" aria-atomic=\"true\"><\/p> <ul><\/ul><\/div>\n<form action=\"\/en\/wp-json\/wp\/v2\/posts\/11422#wpcf7-f6596-o1\" method=\"post\" class=\"wpcf7-form init\" aria-label=\"Contact form\" novalidate=\"novalidate\" data-status=\"init\">\n<fieldset class=\"hidden-fields-container\"><input type=\"hidden\" name=\"_wpcf7\" value=\"6596\" \/><input type=\"hidden\" name=\"_wpcf7_version\" value=\"6.1.4\" \/><input type=\"hidden\" name=\"_wpcf7_locale\" value=\"en_US\" \/><input type=\"hidden\" name=\"_wpcf7_unit_tag\" value=\"wpcf7-f6596-o1\" \/><input type=\"hidden\" name=\"_wpcf7_container_post\" value=\"0\" \/><input type=\"hidden\" name=\"_wpcf7_posted_data_hash\" value=\"\" \/><input type=\"hidden\" name=\"_wpcf7_recaptcha_response\" value=\"\" \/>\n<\/fieldset>\n<div class=\"row\">\n\t<div class=\"input-filled col-lg-6 col-md-6\">\n\t\t<p><span class=\"wpcf7-form-control-wrap\" data-name=\"first-name\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text wpcf7-validates-as-required\" aria-required=\"true\" aria-invalid=\"false\" placeholder=\"Your name *\" value=\"\" type=\"text\" name=\"first-name\" \/><\/span>\n\t\t<\/p>\n\t<\/div>\n\t<div class=\"input-filled col-lg-6 col-md-6\">\n\t\t<p><span class=\"wpcf7-form-control-wrap\" data-name=\"your-email\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-email wpcf7-validates-as-required wpcf7-text wpcf7-validates-as-email\" aria-required=\"true\" aria-invalid=\"false\" placeholder=\"Your E-mail *\" value=\"\" type=\"email\" name=\"your-email\" \/><\/span>\n\t\t<\/p>\n\t<\/div>\n<\/div>\n<div class=\"row\">\n\t<div class=\"input-filled col-lg-6 col-md-6\">\n\t\t<p><span class=\"wpcf7-form-control-wrap\" data-name=\"your-phone\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text wpcf7-validates-as-required\" aria-required=\"true\" aria-invalid=\"false\" placeholder=\"Your phone number *\" value=\"\" type=\"text\" name=\"your-phone\" \/><\/span>\n\t\t<\/p>\n\t<\/div>\n\t<div class=\"input-filled col-lg-6 col-md-6\">\n\t\t<p><span class=\"wpcf7-form-control-wrap\" data-name=\"your-service\"><select class=\"wpcf7-form-control wpcf7-select wpcf7-validates-as-required\" aria-required=\"true\" aria-invalid=\"false\" name=\"your-service\"><option value=\"Audit\">Audit<\/option><option value=\"Consulting\">Consulting<\/option><option value=\"Outsourcing\">Outsourcing<\/option><option value=\"Legal services\">Legal services<\/option><option value=\"Transfer pricing\">Transfer pricing<\/option><option value=\"Other\">Other<\/option><\/select><\/span>\n\t\t<\/p>\n\t<\/div>\n<\/div>\n<div class=\"row\">\n\t<div class=\"input-filled col-12\">\n\t\t<p><span class=\"wpcf7-form-control-wrap\" data-name=\"your-message\"><textarea cols=\"40\" rows=\"10\" maxlength=\"2000\" class=\"wpcf7-form-control wpcf7-textarea\" aria-invalid=\"false\" placeholder=\"Your message...\" name=\"your-message\"><\/textarea><\/span>\n\t\t<\/p>\n\t<\/div>\n\t<p><span class=\"wpcf7-form-control-wrap\" data-name=\"Policy\"><span class=\"wpcf7-form-control wpcf7-acceptance\"><span class=\"wpcf7-list-item\"><label><input type=\"checkbox\" name=\"Policy\" value=\"1\" aria-invalid=\"false\" \/><span class=\"wpcf7-list-item-label\">I agree to the processing of my personal data. I am familiar with t<a href=\"\/policy\/\">he Regulations on the processing and protection of personal data<\/a>.<\/span><\/label><\/span><\/span><\/span>\n\t<\/p>\n\t<div class=\"input-filled col-12\">\n\t\t<p><button type=\"submit\" class=\"wpcf7-submit btn btn-block\"><i class=\"fac fac-arrow-circle-right space-right\"><\/i>Send<\/button>\n\t\t<\/p>\n\t<\/div>\n<\/div><div class=\"wpcf7-response-output\" aria-hidden=\"true\"><\/div>\n<\/form>\n<\/div>\n            <\/div>\r\n        <\/div>\r\n            <\/div>\r\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t            <\/div>\n        <\/div>\n                            <\/div>\n        <\/section>\n        \t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>The Draft Tax Code provides for changes to the procedure for the submission of a statement of accounting policy to the tax authorities from 2024. *According to the current legislation, the deadline for the submission of a statement of accounting policy for the current year is 31 March of the current year (as a rule, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":9514,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-11422","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/gbexpert.by\/en\/wp-json\/wp\/v2\/posts\/11422","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/gbexpert.by\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/gbexpert.by\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/gbexpert.by\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/gbexpert.by\/en\/wp-json\/wp\/v2\/comments?post=11422"}],"version-history":[{"count":4,"href":"https:\/\/gbexpert.by\/en\/wp-json\/wp\/v2\/posts\/11422\/revisions"}],"predecessor-version":[{"id":11426,"href":"https:\/\/gbexpert.by\/en\/wp-json\/wp\/v2\/posts\/11422\/revisions\/11426"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gbexpert.by\/en\/wp-json\/wp\/v2\/media\/9514"}],"wp:attachment":[{"href":"https:\/\/gbexpert.by\/en\/wp-json\/wp\/v2\/media?parent=11422"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gbexpert.by\/en\/wp-json\/wp\/v2\/categories?post=11422"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gbexpert.by\/en\/wp-json\/wp\/v2\/tags?post=11422"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}