Belarus ratifies agreement with Myanmar on avoiding double taxation

серада, 25.03.2026 - 11:26

On 24 March, Belarusian MPs ratified the agreement between the Government of the Republic of Belarus and the Government of the Republic of the Union of Myanmar on the elimination of double taxation with respect to taxes on income and on the prevention of tax avoidance and evasion, BelTA has learned.

The agreement was signed on 28 November 2025 during the official visit of Belarusian President Aleksandr Lukashenko to the Republic of the Union of Myanmar. The agreement is intended to delineate the tax jurisdiction of the two states and to establish a mechanism for avoiding double taxation on profits and income of businesses and individuals engaged in bilateral economic relations.

The key approach in the agreement for taxing organizations is that the right to fully tax profits and income belongs to the state where they are registered, Taxes and Duties Minister Dmitry Kiyko explained. However, since organizations receive income from sources in another state without tax registration, the agreement grants that state the right to partially tax it in two cases.

First, this applies when organizations conduct business in another state through a permanent establishment, which includes a construction site or a place where services are provided. In such cases, the agreement requires the organization to pay tax on its profits in the state where the permanent establishment is situated, but only on those operations that pertain to that establishment.

Second, organizations are required to pay taxes in another state when they receive certain types of income from sources there, as defined in the agreement. These include income from maritime transport, use or sale of immovable property, dividends, debt obligations, royalties, management, technical or consulting fees, and proceeds from the sale of shares or stakes in the authorized capital of organizations.

The relevant articles of the agreement establish tax rates for each of the specified types of income. The state that is the source of such payments has the right to withhold tax at rates not exceeding those stipulated in the agreement.

The taxation of income of individuals has the same principle, Dmitry Kiyko noted. The state of permanent residence of a citizen (according to the generally accepted rule, the state of residence is the state where the citizen stays for more than 183 days in a calendar year) has the right to tax income in full.

As with organizations, since a citizen may receive income from sources in another state or without tax residency there, that state can also tax it, but only partially. This right applies when an individual is paid for work in that state, or when individuals receive the same types of income as organizations.

In cases where the agreement grants the state that is the source of profit or income the right to levy taxes, the state of tax residency – that is, the state of registration of the organization or the permanent residence of the citizen – provides a deduction from the amount of profit tax (income tax) equal to the amount of foreign tax withheld. Thus, double taxation is eliminated.

To ensure tax control over bilateral economic operations, the agreement grants the tax authorities of Belarus and Myanmar the opportunity to exchange information on tax matters.

In order to create favorable economic conditions, the agreement provides for a more favorable taxation procedure for certain types of income compared to national legislation.

According to the minister, the conclusion of the agreement will create the legal necessary for the implementation of business projects on a basis and will ensure a stable tax regime over a long period.

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Радио "Беларусь" / Radio Belarus

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15.20 Нам пішуць (Англ.)

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15.40 МЗС: навіны,аналіз, каментарыі (Англ.)

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ВОДГУКІ І ПЫТАННІ

Dear
English Service
Radio Belarus,

Greetings to all staff and listeners of English Service of Radio Belarus.
We listen your webcast program. Your program quality is very nice. Your website is colorful & documented.
We liked your programs, News, and Current Affairs Program. We are interested about Culture, life style of Belarusian people, historical places, Tourist attraction and destination of Belarus.
Please send some program schedule (A19), Calendar , sticker, view card, Promotional items of Radio Belarus for our club members and students.
21st June was fifth International Yoga Day observed across the world. The theme for Yoga Day 2019 was "Yoga for Climate Action”. On this day, which is dedicated to inner and outer well-being of human body, people across the world practice yoga in groups. The International Day of Yoga aims to raise awareness worldwide of the many benefits of practicing yoga, a physical, mental and spiritual practice.
We send you some photos related the program which was held in our area on the occasion of International Yoga Day. Our club members are also practice some Yoga.
We are waiting for your reply.

With best wishes,
SHIVENDU PAUL
PRESIDENT
METALI LISTENERS' CLUB
INDIA

Answer:

Dear Shivendu Paul and Metali Listeners' Club,

dthank you for your comment! We'll send you some of our souvenirs ASAP.
Stay tuned and 73,
RBI

Hallo Radio Belarus,

ja der Dieter Leupold ist jetzt auch hier im Gästebuch vertreten... Super, bald sind wir alle zusammen hier im "Belarus Hörerclub", Dieter könnte 1.Vorsitzender werden und Jana und Elena Ehrernmitglieder, Helmut Matt Schriftführer, Alfred Albrecht Beisitzer und ich mache Hausmeister:-) Lutz Winkler wie fit bist Du bereits wieder, für Dich finden wir auch eine nette Aufgabe:-) Beste Grüße und ein schönes Wochenende.

Dietmar

Answer:

Lieber Dietmar,

das stimmt, für alle finden wir im Hörerklub eine Aufgabe!:)
Liebe Grüße und einen guten Start in die Woche!

Здравствуйте. Говоря о красоте природы Беларуси, о менталитете её жителей неотъемлемой чертой которого является гостеприимство хочется назвать Беларусь таким синонимом как Добрарусь.
Сосновский Кирилл.
Адказ:
Дзякуй за водгук!

Hallo Jana und Jelena,
Höre gerade den tollen Song 10:45 min ( Hörerbriefkasten) Was ist das für ein traditionelles Instrument im Soloteil, klingt etwas wie ein Dudelsack, aber der ist ja in Schottland:-)
LG
Dietmar Wolf

Адказ:
Lieber Dietmar,
das ist wirklich ein Dudelsack :) In Belarus wird es aber Dudá genannt. Eigentlich ist Duda ein belarussisches traditionelles Musikinstrument. Übrigens gibt es viele Arten und Formen von Dudelsack in verschiedenen Kulturen und Ländern von Südamerica bis Indien.
PS: das Lied ist Каляда На Балоце von Тутэйшая Шляхта. ;)
Beste Grüße

Dear sir
How are you. I am rasheed from Pakistan. I am listners of radio Belarus. All programe is informative & intersting. I am intersting in history & culture. Thanks. Please send me some datiles about radio.
Muhammad RASHEED KHAN
PAKISTAN

Адказ:
Dear Muhammad Rasheed Khan, thank you very much for listening to RBI! We'll send you a parcel via regular mail as soon as possible.
Stay tuned and 73!
RBI

Добрый день! Прошу уточнить, что за песня играла в субботу 29.09.2018 в период с 14.00 до 16.00 со словами "Маша Маруся...в Беларуси". Буду очень признательна за ответ.
Елена

Адказ:
Добрый день, Елена!
Интересующая вас музыкальная композиция - песня "Маня-Маруся", которую исполняет ансамбль "Сябры" (вокал: Валерий Рязанов)!
Спасибо, что Вы с нами!

Вiтаю радыё Беларусь! Я з`яуляюся сталым слухачом Вашай радыёстанцыi. Вельмi падабаюцца перадачы на замежных мовах, якiя даюць магчымасць не толькi даведацца, што адбываецца ў Беларусi i за яе межамi, але ж i ўдасканалiць веды ангельскай, нямецкай, французскай моваў, праслухаўшы перадачы. Хацелася б даведацца, цi плануе радыёстанцыя вяшчанне на FM у Мiнску, бо ў заходнiх рэгiёнах Беларусi радыёстанцыя на FM працуе. У шматнацыянальным Мiнску жыве шмат замежных грамадзян, таксама прыязджаюць турысты, якiя б маглi даведацца пра тое, што аббываецца ў краiне i за яе межамi праз радыё Беларусь. На сёння ў Мiнску няма нiводнай англамоўнай цi iншамоўнай радыёстанцыi. З павагай, ваш слухач Сяргей.
Адказ:
Сяргей, дзякуй за паведамленне! Сапраўды, у Мінску нашы перадачы ў ФМ-дыяпазоне не чуваць. Аднак вы можаце паслухаць абсалютна ўсе нашы перадачы непасрэдна на сайце радыё «Беларусь». Уверсе на старонцы ёсць два радкі: он-лайн вяшчанне і ФМ-вяшчанне. Так што далучайцеся да нас у Інтэрнэце!

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