of June 9, 2022 No. 380
About depreciation of fixed assets and intangible assets in 2022-2023
Based on 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 creation of conditions for effective work of subjects of managing 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 for the period from July 1 to December 31, 2022 and (or) from January 1 to December 31, 2023 on all or separate fixed asset objects and intangible assets used by them in business activity.
At the same time normative service life (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 relevant 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, 2023 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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