of December 26, 2003 No. 180/119/82
About approval of the instruction about procedure for carrying out offset of taxes, charges (duties) which are subject to payment by the payer (other obliged litsly, and financial liabilities of republican state bodies, local executive and administrative organs before this payer (other obliged person)
According to Item 7 of Article 46 of the General part of the Tax code of the Republic of Belarus the Ministry of Finance of the Republic of Belarus, the Ministry of Taxes and Tax Collection of the Republic of Belarus and the State Customs Committee of the Republic of Belarus DECIDE:
1. Approve the enclosed Instruction about procedure for carrying out offset of taxes, charges (duties) which are subject to payment by the payer (other obliged person) and financial liabilities of republican state bodies, local executive and administrative organs before this payer (other obliged person).
2. This resolution becomes effective since January 1, 2004.
|
Minister of Finance Republic of Belarus |
N.P.Korbut |
|
Minister of taxes and to charges Republic of Belarus |
K. A. Sumar |
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The document ceased to be valid according to the Resolution of the Ministry of Finance of the Republic of Belarus, the Ministry of Taxes and Tax Collection of the Republic of Belarus and the State Customs Committee of the Republic of Belarus of February 28, 2011 No. 7/11/4