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103+ Free Belarus Tax Consultant Qualification Examination Practice Questions

Prepare for the Belarus Tax Consultant Qualification Examination (Квалификационный экзамен для получения квалификационного аттестата налогового консультанта, МНС Республики Беларусь) exam with instant access — no signup required.

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2026 Statistics

Key Facts: Belarus Tax Consultant Qualification Examination Exam

Ministry of Taxes and Duties of Belarus

Body holding the examination and issuing the certificate

Presidential Decree No. 338 'On Tax Consulting'

20 questions + 5 tasks / 180 min

Stage 1 computer testing format

MNS Resolution No. 23 of 03.11.2017, paras. 13-17

2 points per question, 12 per task

Stage 1 marking on a 100-point scale

MNS Resolution No. 23 of 03.11.2017, para. 17

70 points out of 100

Stage 1 pass threshold

MNS Resolution No. 23 of 03.11.2017, para. 17

3 questions, 30 min preparation, 65% positive

Stage 2 oral examination

MNS Resolution No. 23 of 03.11.2017, paras. 13, 18

5 base values (225.00 BYN in 2026)

State duty for sitting the examination

Presidential Decree No. 338, subpara. 1.3

3 years

Minimum work experience in the corresponding speciality

Regulation approved by Presidential Decree No. 338, paras. 6-7

Not less than twice a year

Frequency with which examinations are held

Regulation approved by Presidential Decree No. 338, para. 9

1,000 base values

Minimum sum insured under the compulsory professional liability policy

Presidential Decree No. 338, subpara. 1.2

3 months

Wait before a repeat examination after a failure

MNS Resolution No. 23 of 03.11.2017, para. 21

The Belarus Tax Consultant Qualification Examination is a two-stage state examination run by the Ministry of Taxes and Duties: 3 hours of computer testing marked out of 100 (20 questions at 2 points, 5 calculation tasks at 12 points, 70 to pass), then an oral ticket of three questions needing 65% positive marks. Passing earns the state tax consultant certificate.

Sample Belarus Tax Consultant Qualification Examination Practice Questions

Try these sample questions to test your Belarus Tax Consultant Qualification Examination exam readiness. Each question includes a detailed explanation. Start the interactive quiz above for the full 103+ question experience with AI tutoring.

1Which legal act established the institute of professional tax consulting, defined the legal status of tax consultants, and governs the qualification attestation of tax consultants in the Republic of Belarus?
A.Presidential Decree No. 338 of 19 September 2017 'On Tax Consulting'
B.Law of the Republic of Belarus No. 57-Z 'On Accounting and Reporting'
C.Banking Code of the Republic of Belarus
D.Resolution of the Council of Ministers No. 252 on construction licensing
Explanation: Presidential Decree No. 338 of 19 September 2017 'On Tax Consulting' (Указ Президента Республики Беларусь № 338 «О налоговом консультировании») is the foundational legislative act that created and regulates the profession of certified tax consultants, mandatory professional insurance, the Chamber of Tax Consultants, and the qualification attestation system.
2Following successful passage of the qualification examination and receipt of the qualification certificate, what mandatory professional membership must a tax consultant obtain before commencing tax consulting practice in Belarus?
A.Membership in the Chamber of Tax Consultants of the Republic of Belarus (Палата налоговых консультантов)
B.Membership in the National Academy of Sciences
C.Registration with the International Bar Association in Geneva
D.Membership in the Union of Architects and Civil Engineers
Explanation: Under Presidential Decree No. 338, certified tax consultants must become members of the Chamber of Tax Consultants (Палата налоговых консультантов) and conclude a professional civil liability insurance contract before engaging in tax consulting activities.
3Under Presidential Decree No. 338, what mandatory insurance requirement is imposed on practicing tax consultants and tax consulting firms in Belarus?
A.Compulsory professional civil liability insurance for potential damages and tax penalties caused to clients due to professional errors or deficiencies in consulting
B.Voluntary automobile comprehensive physical damage insurance (CASCO)
C.Compulsory life insurance of all client accounting clerks
D.Cargo transport insurance for postal deliveries
Explanation: Decree No. 338 requires tax consultants and consulting organisations to maintain compulsory civil liability insurance. If a tax consultant's error leads to tax arrears, fines, or late penalties imposed on the client, the insurance policy covers the client's losses.
4What is the standard identifier assigned to every taxpayer (legal entity, individual entrepreneur, or natural person) in the Republic of Belarus by the tax authorities?
A.Payer Identification Number (Учетный номер плательщика - УНП)
B.State Postal Sorting Code
C.Corporate Telephone Extension Identifier
D.Bank Routing Transit Symbol
Explanation: Registration of payers is governed by Article 69 of the Tax Code ('Учет плательщиков'), under which a payer is assigned a single Payer Identification Number (УНП — учетный номер плательщика) when it is placed on the register of a tax body. The УНП is used in tax declarations, electronic VAT invoices and payment documents, and it is not re-issued on a change of address or name.
5Which of the following professional services is explicitly within the authorized statutory scope of activities of a certified tax consultant under Decree No. 338?
A.Tax advisory, calculation and assessment of tax obligations, preparation of tax declarations, and representation of clients in tax authorities and courts
B.Conducting criminal forensic autopsies in hospital morgues
C.Issuing construction architectural permits for nuclear power facilities
D.Executing notary certifications of international adoption treaties
Explanation: Under Decree No. 338, tax consulting includes: advising on tax legislation, calculating and assessing taxes, preparing and submitting tax declarations (calculations), managing tax accounting, and representing client interests before tax bodies, other state authorities, and courts in tax-related disputes.
6Under what circumstance is a tax consultant permitted to disclose confidential tax and financial information obtained from a client during an advisory engagement?
A.With the express written consent of the client, or upon official statutory demands from judicial, investigative, or financial monitoring bodies as prescribed by law
B.Whenever requested verbally by a journalist during an informal press event
C.When a competing commercial company offers a cash fee for client trade data
D.Immediately after the consulting invoice is paid by the client
Explanation: Under Decree No. 338 and professional ethics rules, tax consultants are bound by professional secrecy regarding client information. Disclosure is permitted only with the client's written authorization or pursuant to statutory demands from courts, prosecutors, and financial monitoring bodies (AML).
7Under Article 24 of the Tax Code of Belarus and Decree No. 338, what formal legal instrument is required for a tax consultant to act as an authorized representative (уполномоченный представитель) of a corporate taxpayer before the tax authorities?
A.A written Power of Attorney (доверенность) issued by the client organisation, signed by its director and certified in accordance with legislation
B.A verbal telephone introduction from the client's office manager
C.An informal text message sent to the tax inspector's personal phone
D.A copy of the client's corporate marketing presentation
Explanation: Article 24 of the Tax Code ('Право на представительство в отношениях, регулируемых налоговым законодательством') distinguishes a legal representative, who acts by virtue of law or constitutive documents, from an authorized representative, who acts on the basis of a power of attorney (доверенность). A power of attorney from an organisation is issued and signed on its behalf under civil legislation; one issued by an individual requires notarisation or an equivalent certification. Article 25 adds that the acts or omissions of a payer's representatives are treated as the acts or omissions of the payer.
8Under Article 4 of the Tax Code of Belarus, if the statutory deadline for paying a tax or filing a tax declaration falls on a weekend (Saturday or Sunday) or official public non-working holiday, on which day does the deadline expire?
A.On the next immediate working (business) day following the weekend or holiday
B.On the preceding Friday prior to the weekend
C.The obligation is completely cancelled and forgiven for that reporting period
D.Exactly 30 days after the end of the calendar year
Explanation: Article 4 (paragraph 7) of the Tax Code of the Republic of Belarus establishes the general procedural rule: if the last day of a statutory deadline falls on a non-working day (weekend or public holiday), the deadline expires on the next closest working business day.
9Which of the following are statutory methods for securing the fulfillment of tax obligations (способы обеспечения исполнения налогового обязательства) under Article 54 of the Tax Code of Belarus?
A.Pledge of property (залог имущества), surety (поручительство), bank guarantee (банковская гарантия), and suspension of operations on accounts and electronic wallets (приостановление операций по счетам, электронным кошелькам)
B.Publishing taxpayer photographs on social media forums
C.Confiscating personal passports of all company employees
D.Banning the company from receiving inbound emails
Explanation: Article 54 lists six methods of securing fulfilment of a tax obligation and payment of late-payment interest: late-payment interest itself (пени, Art. 55), suspension of operations on accounts and electronic wallets (Art. 56), seizure of property (Art. 57), pledge of property (Art. 58), surety (Art. 59) and bank guarantee (Art. 60). The first three are applied by the tax or customs body; the payer itself chooses among pledge, surety and bank guarantee, for a period of not more than six months.
10How is late payment interest (пеня) on overdue tax payments calculated under Article 55 of the Tax Code of Belarus?
A.Calculated for each calendar day of delay, including the payment date, based on 1/360th of the refinancing rate of the National Bank of the Republic of Belarus effective on the respective days
B.As a fixed lump sum of 100 BYN regardless of the overdue amount or delay duration
C.As an annual compound rate of 50% charged once every 5 years
D.Calculated only on business days excluding holidays and weekends
Explanation: Under Article 55 of the Tax Code, penalties (пени) accrue for each calendar day of delay, starting from the day following the statutory payment deadline up to and including the payment date, at the rate of 1/360 of the National Bank refinancing rate in effect on each day.

About the Belarus Tax Consultant Qualification Examination Exam

The Belarus Tax Consultant Qualification Examination is the state examination established by Presidential Decree No. 338 of 19 September 2017 'On Tax Consulting' and held by the Ministry of Taxes and Duties of the Republic of Belarus. Passing it earns the qualification certificate of a tax consultant (квалификационный аттестат налогового консультанта); a holder may practise only after joining the Chamber of Tax Consultants and concluding a professional liability insurance contract with a sum insured of not less than 1,000 base values. The official programme covers accounting and reporting, tax accounting and declarations, taxation of organisations, of individual entrepreneurs and of individuals, tax control, appeals against decisions of the tax authorities, the legal regulation of economic, civil and labour relations, the conduct of tax consulting and professional ethics, and the prevention of money laundering and terrorist financing. The official examination is conducted in the state languages of the Republic of Belarus and its computer test allows one or two correct answers per question; this question bank is an independent English-language four-option MCQ study adaptation, not an official translation and not a simulation of the exam's format or language environment.

Assessment

The examination is held under Presidential Decree No. 338 of 19 September 2017 'On Tax Consulting' and the Instruction approved by Ministry of Taxes and Duties Resolution No. 23 of 3 November 2017, against the programme approved by MNS Order No. 132 of 29 November 2017. Candidates choose one of three directions: consulting organisations, individual entrepreneurs and individuals; organisations only; or individual entrepreneurs and individuals only. Stage 1 is 3 hours of computer testing marked out of 100 — 20 questions at 2 points and 5 arithmetic tasks at 12 points — with Belarusian legal acts available in electronic form; 70 points are needed to proceed. Stage 2 follows within three working days: an oral examination on a ticket of three questions with 30 minutes of preparation and no access to legal acts, requiring at least 65% positive marks. Examinations are held as applications accumulate but not less than twice a calendar year, at Pugachevskaya St. 6 in Minsk. Successful candidates receive the qualification certificate of a tax consultant and must then join the Chamber of Tax Consultants and take out professional liability insurance before practising.

Time Limit

180 minutes (3 hours) for computer testing; 30 minutes of preparation for the oral examination

Passing Score

At least 70 points out of 100 at computer testing, then at least 65% positive marks at the oral examination

Exam Fee

State duty of 5 base values for sitting the examination — 225.00 BYN in 2026 (base value set at 45 BYN from 1 Jan 2026 by Council of Ministers Resolution No. 651 of 20 Nov 2025) (Ministry of Taxes and Duties of the Republic of Belarus (Министерство по налогам и сборам Республики Беларусь), which forms the qualification commission; the Chamber of Tax Consultants (Палата налоговых консультантов) administers membership after the certificate is issued)

Belarus Tax Consultant Qualification Examination Exam Content Outline

Official programme section (no published percentage weighting)

Tax Consulting Practice and Professional Ethics

Presidential Decree No. 338 of 19 September 2017 and the Regulation on tax consulting: status, rights and duties of tax consultants, compulsory membership of the Chamber of Tax Consultants, compulsory professional liability insurance with a sum insured of not less than 1,000 base values, and the Code of Professional Ethics of Tax Consultants

Official programme sections (no published percentage weighting)

Tax Control, Appeals and Tax Administration

Rights and duties of payers, methods of securing tax obligations under Article 54, late-payment interest under Article 55, desk audits under Article 73 and on-site audits under Article 74, inspection results and objections under Article 81, and the order and time limits of appeal under Articles 103-104

Official programme section (no published percentage weighting)

Taxation of Organisations

Profit tax (20%, and 25% once the cumulative base exceeds 25,000,000 BYN or for banks and insurers), normalised and non-deductible expenses, investment deduction, thin capitalisation and transfer pricing, VAT with electronic invoices (ЭСЧФ), excises, real estate, land, ecological and transport taxes, and the offshore duty

Official programme section (no published percentage weighting)

Taxation of Individual Entrepreneurs and Special Regimes

Simplified Taxation System at 6% of gross revenue for legal entities only, the single tax for individual entrepreneurs, Professional Income Tax at 10% and 20% with the minimum monthly amount from 1 July 2026, the single tax for agricultural producers at 1%, artisanal and agro-ecotourism fees, and the High-Tech Park and Great Stone regimes

Official programme section (no published percentage weighting)

Taxation of Individuals and Income Declaration

Personal Income Tax at 13%, with the 2026 progressive steps of 25% above 350,000 BYN and 30% above 600,000 BYN, standard, social and property deductions at their 2026 amounts, exempt income and its 2026 ceilings, the 26% rate on an excess of expenditure over income, and annual declaration by 31 March with payment by 1 June

Official programme sections (no published percentage weighting)

Accounting, Tax Accounting and Declarations

Law No. 57-Z 'On Accounting and Reporting', primary accounting documents, the Book of Income and Expenditures, tax accounting registers, electronic filing of declarations under Article 40(4), electronic consignment notes and cash-register SKNO requirements

Official programme section (no published percentage weighting)

Legal Regulation of Economic, Civil and Labour Relations

Commercial contracts and the moment of transfer of ownership, agency and commission contracts, subsidiary liability in insolvency, jurisdiction of the Economic Courts and conciliation procedure, social insurance contributions to the ФСЗН and Belgosstrakh, and administrative liability under Chapter 14 of the Code of Administrative Offences

Official programme section (no published percentage weighting)

Prevention of Money Laundering and Terrorist Financing (ПОД/ФТ)

Obligations of tax consultants as persons carrying out financial transactions: client identification, record-keeping, submission of special reports to the Financial Monitoring Department of the State Control Committee, and the prohibition on tipping off

How to Pass the Belarus Tax Consultant Qualification Examination Exam

What You Need to Know

  • Passing score: At least 70 points out of 100 at computer testing, then at least 65% positive marks at the oral examination
  • Assessment: The examination is held under Presidential Decree No. 338 of 19 September 2017 'On Tax Consulting' and the Instruction approved by Ministry of Taxes and Duties Resolution No. 23 of 3 November 2017, against the programme approved by MNS Order No. 132 of 29 November 2017. Candidates choose one of three directions: consulting organisations, individual entrepreneurs and individuals; organisations only; or individual entrepreneurs and individuals only. Stage 1 is 3 hours of computer testing marked out of 100 — 20 questions at 2 points and 5 arithmetic tasks at 12 points — with Belarusian legal acts available in electronic form; 70 points are needed to proceed. Stage 2 follows within three working days: an oral examination on a ticket of three questions with 30 minutes of preparation and no access to legal acts, requiring at least 65% positive marks. Examinations are held as applications accumulate but not less than twice a calendar year, at Pugachevskaya St. 6 in Minsk. Successful candidates receive the qualification certificate of a tax consultant and must then join the Chamber of Tax Consultants and take out professional liability insurance before practising.
  • Time limit: 180 minutes (3 hours) for computer testing; 30 minutes of preparation for the oral examination
  • Exam fee: State duty of 5 base values for sitting the examination — 225.00 BYN in 2026 (base value set at 45 BYN from 1 Jan 2026 by Council of Ministers Resolution No. 651 of 20 Nov 2025)

Keys to Passing

  • Work through all 103 available questions
  • Review every answer and explanation
  • Track weak areas and revisit them
  • Use our AI tutor for tough concepts

Belarus Tax Consultant Qualification Examination Study Tips from Top Performers

1Read Decree No. 338 and its Regulation closely: who may consult, the three examination directions, compulsory membership of the Chamber of Tax Consultants, and the professional liability insurance contract with a sum insured of not less than 1,000 base values (45,000 BYN in 2026).
2Date-check every rate before you rely on it. Law No. 127-Z of 30 December 2025 changed a great deal from 1 January 2026: the progressive PIT steps of 25% above 350,000 BYN and 30% above 600,000 BYN, the standard deduction at 216 BYN with a 1,308 BYN ceiling, child deductions at 63 and 120 BYN, the gift exemption cut to 6,000 BYN, and the rate on gambling winnings raised from 4% to 5%.
3Master the mechanics of the electronic VAT invoice (ЭСЧФ) and the conditions for deducting input VAT, including the proportional (удельный вес) allocation method where exempt turnover is present.
4Practise profit tax computations end to end: gross profit, normalised expenses capped at 1% of revenue, expenses not taken into account for taxation, the investment deduction, and the 25% rate once the cumulative base passes 25,000,000 BYN.
5Learn the procedural time limits precisely and note what each runs from: 10 working days from the date a desk-audit notification was sent, 15 working days from the date an inspection act was signed, and 30 calendar days from the day a decision was issued for an administrative appeal.
6Know the social insurance figures: 34% employer plus 1% employee to the ФСЗН, the separate Belgosstrakh accident tariff, the pension contribution base capped at five times the national average wage, and the minimum wage base for a self-employed individual entrepreneur.
7Do not skip the two programme sections candidates most often overlook: professional ethics for tax consultants, and the ПОД/ФТ rules requiring special reports to the Financial Monitoring Department of the State Control Committee with no tipping off.

Frequently Asked Questions

What is the Belarus Tax Consultant Qualification Examination?

It is the state examination held by the Ministry of Taxes and Duties of the Republic of Belarus under Presidential Decree No. 338 of 19 September 2017 'On Tax Consulting'. Passing it earns the qualification certificate of a tax consultant (квалификационный аттестат налогового консультанта), which allows the holder to advise on tax legislation, prepare and file declarations, keep tax records and represent taxpayers.

What is the format, duration and passing score?

Stage 1 is 3 hours of computer testing marked on a 100-point scale: 20 questions worth 2 points each and 5 practical calculation tasks worth 12 points each, with at least 70 points required. Belarusian legal acts are available in electronic form during testing. Stage 2, held within three working days, is an oral examination on a ticket of three questions with 30 minutes of preparation and no access to legal acts, requiring at least 65% positive marks.

Are there different versions of the examination?

Yes. On applying, a candidate chooses one of three directions of tax consulting: organisations, individual entrepreneurs and individuals; organisations only; or individual entrepreneurs and individuals only. The Ministry publishes the admitted-candidate lists by direction not later than fifteen calendar days before the announced examination day.

What are the eligibility requirements?

Higher economic and/or legal education with at least 3 years of experience in the corresponding speciality, or other higher education plus retraining at higher-education level in an economic or legal speciality with 3 years of relevant experience. Candidates must also have no unexpunged conviction for the listed offences, no registration with health-care organisations for the listed conditions, and must not have been declared legally incapable or of limited capacity.

What does the examination cost, and what happens if I fail?

The state duty for sitting the qualification examination is 5 base values — 225.00 BYN in 2026, since the base value was set at 45 BYN from 1 January 2026. A candidate who fails either stage has failed the examination and is admitted to a repeat attempt only after 3 months.

What must be done after passing before starting to practise?

Two things. The certificate holder must be admitted to membership of the Chamber of Tax Consultants, paying an entrance fee of 2 base values and monthly dues of 0.5 base value, and must conclude a professional liability insurance contract with a sum insured of not less than 1,000 base values (45,000 BYN in 2026).

Is this question bank an official test simulation or translation?

No. The official examination is conducted in the state languages of the Republic of Belarus, its computer test allows one or two correct answers per question, and it includes five calculation tasks whose numeric results are typed in rather than selected. This bank is an independent English-language four-option MCQ study adaptation covering the official programme sections. It is not an official translation, not a simulation of the exam's format or language environment, and no substitute for the Stage 2 oral examination.