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 in the tax return which affects the tax calculation In general, the above actions will result in criminal prosecution when the action is...