of December 15, 2025 No. 14/58
About return (compensation) of the value added tax to diplomatic representations and consular establishments
(Extraction)
Based on part two of Item 2 of article 142 of the Tax Code of the Republic of Belarus the Ministry of Foreign Affairs of the Republic of Belarus and the Ministry of Taxes and Tax Collection of the Republic of Belarus DECIDE:
1. Determine the list of foreign states which diplomatic representations and consular establishments, and also their diplomatic and (or) administrative technicians (including the members of their families living together with them) have the right to return (compensation) of the value added tax, according to appendix 1.
2. Set restrictions on the sizes and terms of return (compensation) of the value added tax to diplomatic representations and consular establishments of foreign states, diplomatic and (or) to administrative technicians of these representations and organizations (including the members of their families living together with them) according to appendices 2-32.
3. Recognize invalid resolutions of the Ministry of Foreign Affairs of the Republic of Belarus and the Ministry of Taxes and Tax Collection of the Republic of Belarus according to appendix 33.
4. This resolution becomes effective after its official publication.
|
Minister of Foreign Affairs of the Republic of Belarus
|
M. V. Ryzhenkov |
|
Minister of Taxes and Tax Collection of the Republic of Belarus |
D.N.Kiyko |
Full text is available with an active Subscribtion after logging in.
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
Search in text CTRL-F
If you are guest on our site, you will work in Demo mode. In Demo mode you can see only first page of each document.
With full access you can
Database include more 65000 documents. You can find needed documents using search system.
For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system
If you cannot find the required document, or you do not know where to begin, go to Help section.
In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.
You also may open the section Frequently asked questions.
This section provides answers to questions set by users.