The Belarus Ministry of Taxes and Duties has published Letter No. 4-2-15/00981 of 29 April 2021 concerning the taxation of foreign organizations operating in the territory of Belarus through a permanent establishment. The letter provides guidance considering changes in the Tax Code with effect from 1 January 2021, including in relation to the concepts of permanent establishment, registration obligations in relation to activities performed through a permanent establishment, and tax return and other obligations for income tax and VAT.
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