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PRESIDENTIAL DECREE OF THE REPUBLIC OF BELARUS

of May 12, 2020 No. 159

About recalculation of asset cost and obligations

(as amended of the Presidential decree of the Republic of Belarus of 18.02.2021 No. 51)

For the purpose of ensuring stable work of the commercial organizations:

1. Determine that the commercial organizations * the amounts of differences which are formed from January 1, 2020 to December 31, 2022 in case of recalculation of the asset cost expressed in foreign currency and obligations in official monetary unit of the Republic of Belarus having the right to carry on the income (expenses) of future periods and to write off on the income (expenses) on financial activities and non-operating incomes (expenses) considered in case of calculation of the income tax (the non-operating incomes considered in case of calculation of the single tax for producers of agricultural products), according to the procedure and the terms established by the head of the organization, but no later than December 31, 2022.

______________________________

* Except for banks, JSC Development Bank Republic of Belarus, non-bank credit and financial organizations.

2. This Decree becomes effective after its official publication and extends the action to the relations which arose since January 1, 2020.

President of the Republic of Belarus

A. Lukashenko

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