of October 31, 2019 No. 411
About the taxation
(In edition of Presidential decrees of the Republic of Belarus of 22.07.2021 No. 285, 07.10.2021 No. 385, 30.05.2023 No. 155 (effective date 02.12.2023), 11.09.2023 No. 283, 21.08.2024 No. 328, 06.06.2025 No. 226)
1.1. No. 285 is excluded according to the Presidential decree of the Republic of Belarus of 22.07.2021
1.2. No. 285 is excluded according to the Presidential decree of the Republic of Belarus of 22.07.2021
1.3. No. 285 is excluded according to the Presidential decree of the Republic of Belarus of 22.07.2021
1.4. No. 285 is excluded according to the Presidential decree of the Republic of Belarus of 22.07.2021
1.5. No. 285 is excluded according to the Presidential decree of the Republic of Belarus of 22.07.2021
1.6. in case of identification after December 31, 2018 of the fact of non-use of the unified imputed income tax relating to the tax periods which expired till January 1, 2019, determination of tax base of unified imputed income tax for such periods is made without application of provisions of item 4 of article 325-2 of the Tax Code of the Republic of Belarus in the edition operating till January 1, 2019.
At the same time the fact of non-use of unified imputed income tax is understood as implementation by the organization obliged to begin its application according to the Tax code of the Republic of Belarus, activities for rendering services in maintenance and (or) repair of automotor-vehicles and (or) their components without provision of the tax declaration (calculation) for this tax;
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