of November 16, 2022 No. 32
About change of the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of April 26, 2022 No. 17
Based on paragraph two of Item 33-1 of the Regulations on procedure for the determination, calculation and payment of the rent approved by the Presidential decree of the Republic of Belarus of May 12, 2020 No. 160, of subitem 5.6 of Item 5 of the Regulations on the Ministry of Taxes and Tax Collection of the Republic of Belarus approved by the resolution of Council of Ministers of the Republic of Belarus of October 31, 2001 No. 1592, the Ministry of Taxes and Tax Collection of the Republic of Belarus DECIDES:
1. Bring in the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of April 26, 2022 No. 17 "About provision of data" the following changes:
preamble after the word "basis" to add with words of "paragraph two of Item 33-1 of the Regulations on procedure for the determination, calculation and payment of the rent approved by the Presidential decree of the Republic of Belarus of May 12, 2020 No. 160,";
in Item 1 part one:
the paragraph one after the word "established" to add with words "paragraph one of Item 33-1 of the Regulations on procedure for determination, calculation and payment of the rent,";
add part with the paragraph of the following content:
"data on the parcels of land provided in lease to legal entities for construction and (or) servicing of capital structures (buildings, constructions) on which within three years from decision date about provision of the parcel of land in lease (if adoption of such decision is not required – within three years from the date of state registration of transition of the right of lease on it) state registration of creation of capital structures (buildings, constructions), including the last from constructed facilities, in form according to appendix 3 is not made.";
add the resolution with appendix 3 it (is applied).
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