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RESOLUTION OF THE MINISTRY OF TAXES AND TAX COLLECTION OF THE REPUBLIC OF BELARUS

of April 26, 2022 No. 17

About provision of data

(as amended on 04-05-2026)

Based on item 4 of the Regulations on procedure for the calculation and payment of the rent approved by the Presidential decree of the Republic of Belarus of December 17, 2025 No. 439, of part one of Item 19-1 and Item 21 of article 243 of the Tax Code of the Republic of Belarus the Ministry of Taxes and Tax Collection of the Republic of Belarus DECIDES:

1. Determine that the republican organization for state registration of real estate, the rights to it and transactions with it in the Ministry of Taxes and Tax Collection provides:

1.1. in time, established by the paragraph the second item 4 of the Regulations on procedure for calculation and payment of the rent, Item 21 of article 243 of the Tax Code of the Republic of Belarus:

data on the parcels of land provided to legal entities with purpose for construction of capital structures (buildings, constructions) or for construction and servicing of capital structures (buildings, constructions) on which within three years from decision date about their provision (if adoption of such decision is not required – from the date of state registration of transition of the rights to such parcel of land), from decision date about change of purpose of the parcel of land or within six years from the date of state registration of emergence of the property right to the parcel of land of the winner of auction or the single participant of cancelled auction for sale of the parcel of land are not made state registration of creation of capital structures (buildings, constructions), including the last from constructed facilities, and (or) state registration of change of capital structures (buildings, constructions) in connection with commissioning of the last queue of construction and (or) start-up complex (except for the elements of improvement which are separate queue of construction or start-up complex), in form according to appendix 1;

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