The Belarus Supreme Court has issued Decree No. 1 of 26 March 2015, which clarifies the tax evasion actions that will result in criminal prosecution. The specific actions include:
- Concealing taxable items that should be reported in accounts to the tax authorities;
- Understating taxable income by reporting false information to the tax authorities, resulting in a reduced tax liability;
- Failing to file a tax return when it is actually possible to file; and
- Knowingly including false information i…