Corporate tax. Корпоративный налог

налогом, представляет собой прямой налог, наложенный юрисдикцией на доход или капитал корпораций или аналогичных юридических лиц (с) Google translate
Now serious – corporate tax is:
1) a kind of tax;
2) is also known as corporation tax or company tax;
3) is referred to direct taxes;
4) is imposed by special jurisdiction on special subjects;
5) these specific subjects are corporations and other analogous legal entities;
6) corporate tax can only be imposed on the income or capital of legal entities.

to:
1) corporations incorporated in the country;
2) corporations doing business in the country on income from that country;
3) foreign corporations who have a permanent establishment in the country;
4) corporations deemed to be resident for tax purposes in the country.

if you are an individual and don’t plan to organize any form of legal entity – you shouldn’t;
2) If you are going to create a business empire or at least small legal entity – you should, because in our marvelous country there is a special normative legal act, regulating the issues of corporate tax. It’s Закон Республики Беларусь от 22 декабря 1991 г. №1330-XII "О налогах на доходы и прибыль“;
So, before creating any kind of legal entity, read this act attentively ☺