29 December 2020 g. adopted the law The Republic of Belarus № 72-WITH “About change Tax Code of the Republic of Belarus”, according to which with 1 january 2021 g. a number of changes have been made to the Tax Code of the Republic of Belarus (further NK-2021), including when carrying out craft activities.

So, increased rate of craft fee, its size was two base values ​​per calendar year (P. 2 Article. 371 NK-2021).

Wherein, payers, paid the craft fee for the full 2021 year on time according to paragraph. 2 P. 2 Article. 372 NK-2020 (that is before 28.12.2020), must pay the fee up to the size of the bet, established by. 2 Article. 371 NK-2021, not later 31.03.2021 (h. 1 P. 6 Article. 2, P. 192 Article. 1 Law № 72-C).

Also with 1 january 2021 g. established, what:

• before the start of craft activities, as well as upon termination of craft activities, the payer submits a written notification or notification to the tax authority through the payer's personal account in the prescribed form (P. 2 Article. 370 NK-2021);

• an individual is recognized as having ceased craft activities from the date of receipt by the tax authority of a notice of termination of craft activities (P. 3 Article. 370 NK-2021).

In p. 2 Article. 372 NK-2020 added a provision on, that the craft fee paid is non-refundable (offset) in case of termination by the payer of craft activities before the expiration of the calendar year or failure to carry out activities during the calendar year.