Belarus has published Order No. 20 of 9 February 2018 from the Ministry of Taxes and Duties, which sets out the criteria and associated point values to be used in the audit selection process for both individuals and legal entities under the points-based method for assessing risk introduced by Council Decision No. 43 of 22 January 2018. With respect to entities under the general tax system, 45 criteria are listed, including: Two or more instances in a calendar year of failing to submit, or late submission of, a tax declaration or other documentation required by law; Two or more instances...