PRESIDENTIAL DECREE OF THE REPUBLIC OF BELARUS

of January 24, 2024 No. 28

About the taxation

For the purpose of enhancement of procedure for calculation of tax in case of simplified taxation system the individual entrepreneurs performing collection of milk from the population:

1. Determine that:

for the individual entrepreneurs performing in 2018-2021 collection of milk from the population for the Belarusian processing enterprises, the tax base for calculation of tax in case of simplified taxation system is determined by purchase and sale agreements (delivery) of milk as the amount of the income from milk realization to the Belarusian processing enterprises reduced by expense amount on its purchase at the population;

the individual entrepreneurs specified in the paragraph the second this Item have the right to offsetting and (or) return of excessively paid amount of tax in case of simplified taxation system, penalty fee on this tax for the accounting periods from January 1, 2018 to December 31, 2021 irrespective of the expiration of the five-year period from the tax payment due date established by the tax legislation in case of simplified taxation system, penalty fee on this tax.

2. To impose control over the implementation of this Decree on the Ministry of Taxes and Tax Collection.

3. This Decree becomes effective from the date of its signing.

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