- Belarus updates tax guidance for foreign permanent establishments
- New guidance replaces previous letter and is effective retroactively from 1 January 2025
- Provides details on permanent establishment concepts, registration, tax return, income tax, VAT, and audits
- Foreign organisations must restructure PEs due to amendments under Law No. 312-Z effective 19 November 2024
- Organisations must open a branch, create a legal entity, join a local entity, or cease operations by 19 May 2025
- Updated registration procedures and tax filing guidelines for branches are included
Source: regfollower.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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