The Constitutional Court confirmed the constitutionality of the procedure established by the Tax Code for accounting, for tax control purposes, of the costs of construction of real estate (residential buildings) by individuals without the involvement of a developer or contractor. In a decision adopted on 12 September 2025 the Constitutional Court recognised subparagraph 14.5 of paragraph 14 of Article 73-1 of the Tax Code of the Republic of Belarus, which establishes the procedure for accounting of the costs of construction of real estate, including residential buildings, carried out by an individual without the involvement of a developer or contractor, for tax control purposes, to be conforming to the Constitution of the Republic of Belarus