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PRESIDENTIAL DECREE OF THE REPUBLIC OF BELARUS

of December 31, 2019 No. 503

About the taxation

(as amended of the Presidential decree of the Republic of Belarus of 28.02.2020 No. 84)

1. Establish till December 31, 2020:

rates of excises on excise goods (appendix 1);

rates of the land tax on farmlands of agricultural purpose (appendix 2);

average rates of the land tax on the regions of the Republic of Belarus (appendix 3);

rates of ecological tax for emissions of pollutants in atmospheric air (appendix 4);

rates of ecological tax for dumpings of sewage (appendix 5);

rates of ecological tax for burial, storage of production wastes (appendix 6);

tax rates for production (withdrawal) of natural resources (appendix 7);

tax rates for production (withdrawal) of natural resources concerning oil (appendix 8);

the sizes of the income exempted from the income tax from physical persons (appendix 9);

the sizes of the tax deductions on the income tax from physical persons (appendix 10).

2. The standard tax deduction established in subitem 1.1 of Item 1 of article 209 of the Tax Code of the Republic of Belarus (further - the Tax code), is applied in 2020 by the individual entrepreneurs, notaries performing notarial activities in notarial bureau, the lawyers who are performing lawyer activities individually, not having during the accounting (tax) period (its part) of the place of the main work (service, study):

in the amount of, established in appendix 10;

according to the procedure, provided in part five of Item 2 of article 209 of the Tax Code.

Such deduction is applied provided that the size of the income, taxable, reduced by expense amount, provided in article 205 of the Tax Code, does not exceed 2126 Belarusian rubles in the corresponding calendar quarter.

3. Tax agents shall represent no later than April 1, 2021 to tax authority in the place of registration of the data on the income paid in the territory of the Republic of Belarus to the physical persons specified in paragraph six of part one of Item 8 of article 216 of the Tax Code if the size of the income paid in 2020 exceeded 2571 Belarusian rubles a day.

4. Determine that:

4.1. from physical persons are exempted from the income tax:

the lump sum payment on improvement performed to the employees of state-financed organizations who are not government employees and military personnel, the staff (workers) of paramilitary organizations having special ranks;

the monetary compensation of expenses on hiring of premises paid for the account of forced collection to the employees of bodies of forced execution directed according to the procedure of transfer to other area and also the young specialists directed to work in bodies of forced execution not at the place of residence;

income gained under the agreements on making of transactions with non-deliverable off-exchange financial instruments signed with subjects of the market of non-deliverable off-exchange financial instruments;

4.2. the profit tax rate in case of the taxation of the profit received Forex company, National Forex center from activities for making of transactions with non-deliverable off-exchange financial instruments constitutes 25 percent;

4.3. the foreign organizations performing activities in the Republic of Belarus through permanent mission shall transfer into the budget the amounts of the estimated and withheld income tax from physical persons no later than the 22nd following after month in which the period specified in Items 3 and 4 of article 180 of the Tax Code expires.

If longer period is determined by the corresponding international treaty of the Republic of Belarus by the tax matters, then transfer of the specified tax in the budget is performed no later than the 22nd following after month in which the period determined by such international treaty expired (further in this subitem - the period).

At the same time calculation, deduction and budget contribution of the income tax from physical persons are performed concerning income of the payer gained from start date of the activities determined in Items 3 and 4 of article 180 of the Tax Code and on date of the expiration of the period.

Upon termination of the period budget contribution of the amounts of the estimated and withheld income tax from physical persons is made by the foreign organizations performing activities in the Republic of Belarus through permanent mission in the terms established in paragraphs the second or fourth Item 6 of article 216 of the Tax Code;

4.4. if the total amount of the income tax from physical persons which is subject to transfer by the tax agent in the budget on account of the forthcoming payments is not enough for implementation of return to the payer of excessively withheld amounts of this tax within three months from the date of detection of the fact of its excessive deduction, such return is made:

from the budget tax authority in the place of registration of the tax agent based on the statement of the payer;

according to the procedure, established in parts of the eighth or eleventh of Item 1 of article 223 of the Tax Code.

5. The privileges on taxes established:

in subitem 1.16 of Item 1 of Article 118 and item 4 of article 181 of the Tax Code, are applied by the payers using work of disabled people if the number of disabled people at them for the period averages at least 30 percent of number of workers on average for the same period;

in subitem 1.5 of Item 1 of article 228 of the Tax Code, are applied by payers organizations, and also their separate divisions if the number of disabled people in these organizations or their separate divisions constitutes at least 30 percent of payroll number on average for the period.

6. Costs for payment of fuel cost for motorized vehicles, vessels, machines, mechanisms and the equipment spent within the regulations established by the head of the organization independently or by the appeal to accredited test laboratory are included the normalized costs.

The lump sum payment (benefit) for improvement performed to employees of state-financed organizations according to the legislation which compensation is made by extrabudgetary funds from the activities which are bringing in incomes is included costs on production and realization.

7. Are exempted:

7.1. from the real estate tax at payers organizations:

capital structures (buildings, constructions), their parts of the scientific organizations * and scientific and technological parks;

capital structures (buildings, constructions), their parts leased by these payers organizations, other paid or free use to the scientific organizations and scientific and technological parks;

______________________________

* For the purposes of this Decree the scientific organization is understood as the organization which underwent accreditation of the scientific organization which core activity is research and development. The core activity is determined according to the procedure, established by the legislation for the purposes of collection and representation of statistical data.

7.2. from the land tax at payers organizations:

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