of December 16, 2003 No. 176
About approval of the Instruction about procedure for reflection in financial accounting of the value added tax
According to the Regulations on the Ministry of Finance of the Republic of Belarus approved by the resolution of Council of Ministers of the Republic of Belarus of October 31, 2001 No. 1585, for the purpose of providing methodological management of financial accounting and the reporting in the Republic of Belarus the Ministry of Finance of the Republic of Belarus DECIDES:
1. Approve the enclosed Instruction about procedure for reflection in financial accounting of the value added tax.
2. Recognize to invalid:
the order of the Ministry of Finance of the Republic of Belarus of December 28, 1999 No. 380 "About approval of the Procedure for reflection in financial accounting of the value added tax" (The national register of legal acts of the Republic of Belarus, 2000, No. 13, 8/2505);
the order of the Ministry of Finance of the Republic of Belarus of January 17, 2000 No. 17 "About entering of amendment into the Procedure for reflection in financial accounting of the value added tax" (The national register of legal acts of the Republic of Belarus, 2000, No. 21, 8/2621).
3. This resolution becomes effective since January 1, 2004.
Minister N.P.Korbut
Approved by the Resolution of the Ministry of Finance of the Republic of Belarus of December 16, 2003 No. 176
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The document ceased to be valid according to the Resolution of the Ministry of Finance of the Republic of Belarus of 30.06.2012 No. 41