of April 22, 2008 No. 72
About approval of the Instruction about procedure for reflection in financial accounting of the tax credit and recognition No. 105 which voided resolutions of the Ministry of Finance of the Republic of Belarus of October 16, 2000
Based on 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 "Questions of the Ministry of Finance of 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 tax credit.
2. Declare invalid the resolution of the Ministry of Finance of the Republic of Belarus of October 16, 2000 No. 105 "About approval of Rules of reflection in financial accounting of the organization of the tax credit" (The national register of legal acts of the Republic of Belarus, 2000, No. 108, 8/4316).
First Deputy Minister A. M. Harkovets
Approved by the Resolution of the Ministry of Finance of the Republic of Belarus of April 22, 2008 No. 72
1. The instruction about procedure for reflection in financial accounting of the tax credit determines procedure for reflection in financial accounting of the tax credit granted to the organization according to legal acts.
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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 31.10.2011 No. 112