According to Art. 12.1 of the Administrative Code, the officials of a legal entity or an individual entrepreneur are responsible for the company's accounting documents (documents of business activities, documents of income and expenses accounting used in the simplified tax system) and (or) other documents necessary for the calculation and payment of taxes before the expiration of the established storage periods.

The inability to produce these documents in case of a tax audit results in administrative sanctions. From October 29, 2018, the fine is set at 50 to 100 base units, which equals 1225 to 2450 BYN.  The decision is provided by the Law of July 17, 2017 No. 131-З, which makes changes and additions to some codes of the Republic of Belarus.