Natalia graduated from the Belarusian National Technical University with the specialization of Industrial and Civil Construction. She also graduated from the Higher School of Management and Business with the Belarusian State Economic University.
Qualification certificate of a tax advisor No.0000277, issued on 16.11.2018.
She has been working with Arzinger since 2008.
She practices on the issues of tax audit, transaction structuring, determination of tax residency, and special legal regimes.
Amortization is on hold
The Council of Ministers of the Republic of Belarus adopted Resolution No. 229 dated 15.04.2020 “On non-accrual of amortization of fixed assets and intangible assets in 2020”. This means that from April 15, 2020, organizations and individual entrepreneurs can decide not to charge depreciation for the period of the current calendar year – from January 1, 2020 to December 31, 2020.
The New National Bookkeeping and Accounting Standard: The Draft Resolution of the Ministry of Finance
The Draft establishes new rules of bookkeeping and accounting. Let’s make assets and liabilities verification right.
An online service for authenticating a tax residency certificate has been introduced in Belarus
A tax residency certificate is a document that allows to apply the provisions of double taxation treaty of the Republic of Belarus to avoid double taxation. Such a treaty establishes in which state and how taxes are paid on a particular type of income. Belarus participates in 74 double taxation treaties.
Date of transaction. Innovations in tax accounting
Since last year, the business community has been seeking certainty in the application of the Ministry of Finance Regulation No. 55 on how to determine the date of the business transaction. In April 2019, the Ministry of Finance and the Ministry of Taxation gave an official explanation, the main points of which we will consider and find out whether it has become easier and more understandable to do business.
How to apply the reduced tax rate on dividends in 2019
Earlier, the participants (shareholders) of Belarussian companies shared with the budget 13% of their profit if a dividend was assigned to an individual (individual income tax). The total tax rate for legal entities was 12% (profits tax).