of April 24, 2020 No. 143
About support of economy
For the purpose of minimization of influence on economy of the Republic of Belarus of world epidemiological situation I decide:
1. Determine the list of types of economic activity, the most subject to adverse effect of epidemiological situation (further - the list) (appendix).
2. Determine that:
2.1. regional authorities * have the right to change fixed term of tax payment, charges (duties) which are completely paid to the corresponding local budgets, the rent for the parcels of land which are in state-owned property (further – the parcels of land) which are subject to payment from April 1 to December 31, 2020 in the form of delay with the subsequent payment by installments (further – delay, payment by installments), the tax credit **.
* Regional, Minsk city, district, city (the cities of regional subordination) Councils of deputies or according to their order local executive and administrative organs.
** For the purposes of this Decree the term "tax credit" concerning the rent for the parcels of land which are in state-owned property is used in the value determined in article 50 of the Tax Code of the Republic of Belarus.
Delay, payment by installments, the tax credit are provided:
to legal entities and individual entrepreneurs whose main type of the performed economic activity is included in the list (further – subjects of managing);
to lessors (loaners) who provided to subjects of managing, and also lessees (loan recipients) rendering household services * to the population, real estate ** by the provision of delay by them according to the procedure provided in subitems 6.1 and 6.2 of Item 6 of this Decree.
Delay can be granted till December 31, 2020, payment by installments and the tax credit – till June 30, 2021.
Payment of the delayed, spread payments, the tax credit is performed by monthly equal shares from the date of provision of payment by installments (approach of repayment period of the tax credit) till June 30, 2021.
Interest for using delay, payment by installments, the tax credit are not charged.
Delay, payment by installments, the tax credit are effective on condition of timely and complete payment by subjects of managing during their provision of the current payments on the taxes, charges, other obligatory payments in the budget controlled by tax authorities and also payments in repayment of the amounts of taxes, charges (duties), the rent for the parcels of land on which are granted delay, payment by installments, the tax credit.
In case of violation of this condition subjects of managing lose right to use delay, payment by installments, the tax credit, and payment amounts concerning which they are presented are collected for the entire period of use by them with charge of penalty fee according to the procedure, established by the Tax code of the Republic of Belarus, since day of loss of such right;
2.2. regional authorities have the right to make within the II-IV quarters 2020 decisions on reduction to separate categories of payers of the tax amounts on the real estate and (or) the land tax which are subject to payment by them on the terms falling on the II-IV quarters 2020;
2.3. local executive committees have the right to make within the II-IV quarters 2020 decisions on reduction of the amount of the rent which is subject to payment on the terms falling on the II-IV quarters 2020 for the parcels of land provided to separate categories of lessees ***.
Administrations of free economic zones have the right to make within the II-IV quarters 2020 decisions on reduction of the amount of the rent which is subject to payment on the terms falling on the II-IV quarters 2020 for the parcels of land located in borders of free economic zones, special tourist and recreational parks and provided by these administrations to separate categories of residents of these zones, parks.
The rent for the parcels of land provided to the lessees specified in parts one and the second this subitem is paid in the reduced size based on the decision of local executive committee or administration of the free economic zone on reduction of the amount of the rent for the parcels of land irrespective of availability of the agreement on change of the lease agreement of the parcel of land providing change of the amount of the rent for this parcel of land;
* The household services determined by the legislation on maintaining the state information resource "Register of Household Services of the Republic of Belarus" belong to household services.
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