of October 31, 2019 No. 411
About the taxation
1.1. in case of compensation (payment) to the payer of expenses on official journeys both in the territory of the Republic of Belarus, and out of its limits are exempted from the income tax from physical persons:
daily allowance in the sizes established by the legislation;
actually made and documentary confirmed expenses on journey to the place of official journey and back. In the absence of the documents confirming payment of the specified expenses, the amounts of such compensation are exempted from the income tax from the physical persons in sizes identified by the legislation;
actually made and documentary confirmed expenses on taxi, car rental within the place of business trip abroad;
expenses on hiring of premises in the sizes established by the legislation. In cases when the legislation provides compensation (payment) of expenses on hiring of premises based on supporting documents, the amounts of such compensation (payment) are exempted from the income tax from physical persons in the amount of actually made and documentary confirmed expenses;
the general payment compensating to the drivers performing intra republican and (or) international motor transportations, expenses on hiring of premises and daily allowance, determined according to the procedure, established by the legislation;
other expenses on official journeys, including the expenses made by the worker in business trip with permission or the employer's permission, paid (compensated) according to the legislation.
The income tax exemption from physical persons provided in part one of this subitem is applied also to the specified payments made:
to physical persons in case of the direction the organization or the individual entrepreneur, being for them the place of the main work (services, studies), abroad on training (the training, seminar, conference and other actions connected with advanced training);
to members of governing body of the organization in connection with accomplishment of functions of members by them;
to physical persons not in the place of the main work (service, study), including in case of accomplishment of works by them (rendering services) under civil agreements if such payments are provided by the specified agreements;
1.2. the taxation object the income tax from physical persons in case of the direction of physical person the organization or the individual entrepreneur, being for it the place of the main work (services, studies), abroad on training (the training, seminar, conference and other actions connected with advanced training) income gained by it in payment type (compensation) of expenses by the host party, including daily allowance, food, accommodation, journey is not recognized;
1.3. for the purposes of the taxation the income tax from physical persons to dividends equates any income added by the unitary enterprise to the owner of its property - to physical person according to the procedure of profit distribution, remaining after the taxation;
1.4. payments to the physical persons working in the organizations for employment contracts in payment type of additional incentive vacations which obligation of provision is established by legal acts are included costs on production and sales of goods (works, services), property rights;
1.5. the condition on passing * is not considered by bonds of the procedure of listing and (or) the admission to the address at the exchange for the purposes of application of tax rate on the income of the foreign organizations which are not performing activities in the Republic of Belarus through permanent mission in the amount of zero (0) percent to the income from:
debt obligations on the bonds of the Belarusian organizations emitted from April 1, 2008 to January 1, 2015 and from July 1, 2015 on the date of entry into force of this Decree;
alienations and (or) repayments of the called bonds;
* Included in the list of the exchanges providing proper identification of authentic owners of the organizations - issuers of securities, determined by the Ministry of Finance and the Ministry of Taxes and Tax Collection.
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.
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