On 22 January 2016, Belarus published Edict No. 14/2016 in the Official Gazette. Edict 14 amends Edict No. 488/2012, which concerns the countering of tax evasion through artificial transactions structures. Under Edict 14, if a financial investigator of the State Control Committee discovers an artificial transaction structure that has resulted in an illegal underpayment of tax, the investigator is authorized to impose taxes.
Edict 14 applies from 23 April 2016.