of April 15, 2020 No. 229
About not depreciation of fixed assets and intangible assets in 2020
According to article 11 of the Law of the Republic of Belarus of July 23, 2008 "About Council of Ministers of the Republic of Belarus" and for the purpose of overcoming negative consequences of the developed epidemiological situation in the world the Council of Ministers of the Republic of Belarus DECIDES: No. 424-Z
1. Determine that the organizations and individual entrepreneurs have the right to make the decision on not depreciation from January 1 to December 31, 2020 on all or separate fixed asset objects and intangible assets used by them in business activity.
At the same time normative service life and useful lifex of the specified fixed asset objects and intangible assets are prolonged for the term in which the depreciation was not made.
2. The organizations which property is in state-owned property which share (share) in authorized funds belong to the Republic of Belarus and administrative and territorial units notify the republican state bodies and other state organizations subordinated to the Government of the Republic of Belarus, other state bodies and the state organizations, local executive and administrative organs in three-day time about decision making, Item 1 of this resolution specified in part one.
3. Suspend till December 31, 2020 Item 2 of the resolution of Council of Ministers of the Republic of Belarus of October 30, 2017 No. 802 "About not depreciation on fixed assets and intangible assets in 2018 and the next years".
Prime Minister of the Republic of Belarus
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