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of December 12, 2017 No. 443

About tax exemption on profit

For the purpose of creation of additional terms for development of the organizations of physical culture and sport, strengthening of their material and technical resources:

1. Determine that:

the profit on the activities which are bringing in incomes, including property leasing, received by the organizations of physical culture and sport in the form of organizations, including specialized educational sports facilities, is exempted from the taxation by the income tax;

the money released as a result of provision of the tax benefit specified in the paragraph the second this Item is aimed at providing the activities of the called organizations answering their authorized purpose.

2. In case of inappropriate use of the money released according to the paragraph the second Item 1 of this Decree, the income tax is paid collected) according to the procedure, stipulated by the legislation.

At the same time the responsibility measures established for failure to pay or incomplete payment of the amounts of taxes, charges (duties) are applied and penalty fee according to the tax legislation for the period from the date of application of the tax benefit provided in the paragraph the second Item 1 of this Decree till day of payment (collection) of the income tax is charged.

3. Confer the personal responsibility for the target use of money provided in paragraph three of Item 1 of this Decree on heads of the relevant organizations of physical culture and sport.

4. To impose control over the implementation of this Decree on the State Control Committee.

5. This Decree becomes effective since January 1, 2018 and is effective till December 31, 2021.

President of the Republic of Belarus

A. Lukashenko


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