of March 5, 2026 No. 12
About change of the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of January 30, 2019 No. 5
Based on part one of Item 18 and Item 27 of Article 205, of paragraph two of item 4 of article 336 of the Tax Code of the Republic of Belarus 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 January 30, 2019 No. 5 "About approval of the Instruction about procedure for accounting of the income and expenses" the following changes:
state preamble in the following edition:
"Based on part one of Item 18 and Item 27 of Article 205, of paragraph two of item 4 of article 336 of the Tax Code of the Republic of Belarus the Ministry of Taxes and Tax Collection of the Republic of Belarus DECIDES:";
in the Instruction about procedure for accounting of the income and expenses approved by this resolution:
from Item 1 of the word", the notaries performing notarial activities in notarial bureau" to exclude;
the second Item 11 to state part in the following edition:
"Payers for accounting of fuel and electrical energy for the motorized vehicle, and also for accounting of car tires independently establish document forms, containing including data:
about run of the motorized vehicle (general and for the purposes of implementation of business activity);
about fuel consumption and electrical energy motorized vehicle;
about work of car tires (run of car tire);
about regulations of depreciation of car tire.";
in Items 14, of 25, of 39, to replace parts six of Item 74 of the word "individual entrepreneur" with the word "payer" in the corresponding number and case;
in Item 18:
in the subitem 18.1 of figure "15-23-1" to replace with figures "15-17, 19-23-1";
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