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PRESIDENTIAL DECREE OF THE REPUBLIC OF BELARUS

of December 31, 2019 No. 503

About the taxation

(as amended on 22-07-2021)

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. No. 285 is excluded according to the Presidential decree of the Republic of Belarus of 22.07.2021

5. No. 285 is excluded according to the Presidential decree of the Republic of Belarus of 22.07.2021

6. No. 285 is excluded according to the Presidential decree of the Republic of Belarus of 22.07.2021

7. No. 285 is excluded according to the Presidential decree of the Republic of Belarus of 22.07.2021

8. The tax base of the land tax for January 1, 2020 for calculation and payment of the land tax for 2020 is determined by types of functional use of the parcels of land in the following procedure:

for vein apartment, residential farmstead (including gardening partnerships and country cooperatives) and recreational zones - in Belarusian rubles for date of assessment of these zones indexed using the developed index of growth of consumer prices for 2018 and forecast indexes of growth of consumer prices for 2019 and 2020;

for public and business and production zones - in Belarusian rubles for date of assessment of these zones indexed using forecast index of growth of consumer prices for 2020.

9. In 2020:

9.1. the area of the parcel of land is established as tax base of the land tax for the parcels of land:

public and business zone for placement of automobile fuel and gas-filling stations at the cadastral cost of such parcels of land less than 8159 Belarusian rubles for hectare;

public and business zone for placement of the automobile markets, gambling institutions at the cadastral cost of such parcels of land less than 5439 Belarusian rubles for hectare;

public and business zone, except for specified in paragraphs second and third this subitem, at the cadastral cost of such parcels of land less than 29 666 Belarusian rubles for hectare;

production zone at the cadastral cost of such parcels of land less than 14 832 Belarusian rubles for hectare;

recreational zone at the cadastral cost of such parcels of land less than 16 316 Belarusian rubles for hectare;

living apartment area at the cadastral cost of such parcels of land less than 43 512 Belarusian rubles for hectare;

living farmstead area at the cadastral cost of such parcels of land less than 21 756 Belarusian rubles for hectare;

9.2. rates of the land tax on the parcels of land on which as tax base of the land tax land area is applied except for of the lands and the parcels of land specified in Items 2-5 of article 241 of the Tax Code are established:

for public and business, production and recreational zones - in the amount of 163,16 of Belarusian ruble for hectare;

for living apartment area - in the amount of 10,88 of Belarusian ruble for hectare;

for living farmstead area - in the amount of 21,76 of Belarusian ruble for hectare;

9.3. the rate of the land tax on the lands of agricultural purpose occupied with capital structures (buildings, constructions), their parts and other objects is established in the amount of 0,92 of Belarusian ruble for hectare;

9.4. the specific tax rate for production (withdrawal) of natural resources concerning potash salts is established in the amount of 5,3 of Belarusian ruble for production (withdrawal) of 1 ton of potash salts (in terms of potassium oxide);

9.5. diesel fuel, implementable (transferred) to the organizations which are part of PO Belorusneft in the quantity which is not exceeding 505 thousand tons per year for further delivery to agricultural organizations * and to flax-processing plants according to the lists created by regional executive committees and approved with the Ministry of Agriculture and Food and the Belarusian state concern on oil and chemistry is exempted from excises.

When using (realization, transfer) not on purpose of the diesel fuel acquired (received) for further delivery according to part one this subitem, payers of excises the organizations which are part of PO Belorusneft, allowed such inappropriate use (realization, transfer) are recognized.

Calculation of excises by the payers specified in part two of this subitem is made at the rates called in appendix 1;

______________________________

* For the purposes of this Decree agricultural organizations are understood as legal entities, including their separate divisions which core activity concerns to groups 011-016 of the nation-wide qualifier of the Republic of Belarus of OKRB 005-2011 "Types of economic activity" approved by the resolution of the State committee on standardization of the Republic of Belarus of December 5, 2011 No. 85.

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