Belarusian citizens must report on their earnings over last year until 1 March inclusive. However, this applies only to those whose income is not limited to salary. Citizens are obliged to declare income received from the sale of a lorry or a second passenger car over a calendar year and a second and other apartments over a five years" period, as well as a summer cottage, a garage, or a land plot. Those who have received income from abroad or rented housing earning over 43 million rubles per year also must submit tax declarations.