of December 28, 2017 No. 468
About reflection of exchange differences in tax accounting
For the purpose of ensuring stable work of the commercial organizations:
1. Determine that the commercial organizations (except for banks, the non-bank credit and financial organizations) which have amounts of exchange differences which are registered for December 31, 2017 as a part of deferred revenues, exceed the amounts of exchange differences which are registered for this date as a part of deferred expenses, the having the right amount of such excess according to the procedure and the terms established by the head of the organization, but no later than December 31, 2018:
include in structure of the non-operating incomes considered in case of the taxation;
consider in case of calculation of part of profit (income) according to the Presidential decree of the Republic of Belarus from December 28, 2005 No. 637 "About procedure for calculation in the budget of part of profit of the state unitary enterprises, the national associations which are the commercial organizations and also the income from the shares (share in authorized funds) of economic societies which are in republican and municipal property and about formation of the state trust budget fund of national development".
President of the Republic of Belarus
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
Database include more 40000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system
If you cannot find the required document, or you do not know where to begin, go to Help section.
In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.
You also may open the section Frequently asked questions. This section provides answers to questions set by users.