On January 1, 2019, a new edition of the Tax Code came into force. The document further simplifies doing business in Belarus. The main goal is to make the rules understandable for taxpayers and effective for the economy. The Code puts down the principle of good faith payer. If a company is in debt, it will have time to rectify the situation, but only if it has a track record of regularly paying the bills. Individual entrepreneurs are offered a choice of tax plans. One can pay a single tax, choose a simplified system, or switch to the general plan and pay the income tax. The area-based service principle has been abolished for individuals.