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PRESIDENTIAL DECREE OF THE REPUBLIC OF BELARUS

of March 9, 2010 No. 143

About single questions of the taxation

(as amended on 22-07-2021)

For the purpose of enhancement of single questions of the taxation and streamlining of regulatory legal acts in the sphere of the taxation I decide:

1. It is excluded

2. No. 312 is excluded according to the Presidential decree of the Republic of Belarus of 11.07.2012

3. Make changes and additions to the following presidential decrees of the Republic of Belarus:

3.1. Item 15 of the Consular charter of the Republic of Belarus approved by the Presidential decree of the Republic of Belarus of February 19, 1996 No. 82 (The collection of the existing regulations of the President of the Republic of Belarus, 1998) to state in the following edition:

"15. Consular fees

For the consular actions provided by this Charter the consular fees according to the procedure and the sizes determined by legal acts are levied.";

3.2. ceased to be valid

3.3. in Item 1 of the Presidential decree of the Republic of Belarus of June 9, 2005 No. 262 "About some questions of activities of free economic zones in the territory of the Republic of Belarus" (The national register of legal acts of the Republic of Belarus, 2005, No. 92, 1/6516; 2006, No. 109, 1/7730; 2007, No. 118, 1/8564; 2008, No. 29, 1/9393; No. 92, 1/9612):

subitem 1.2 after the words "in this Decree" to add with words "The tax code of the Republic of Belarus";

subitems 1.10-1. 1.131, 1.14 and 1.142 to exclude 13,;

3.4. in the Presidential decree of the Republic of Belarus of June 18, 2005 No. 285 "About some measures for regulation of business activity" (The national register of legal acts of the Republic of Belarus, 2005, No. 103, 1/6561; 2007, No. 4, 1/8211; 2009, No. 4, 1/10341):

exclude Item 1;

the fifth Item 2 after words of "single tax" to add part with the words "from individual entrepreneurs and other physical persons (further-the single tax)";

in Item 3:

in paragraphs the second and fifth "this Decree" shall be replaced with words words "The tax code of the Republic of Belarus";

word in paragraph three to "this Decree" shall be replaced with words to "The tax code of the Republic of Belarus";

in paragraph six of the word "in Item 12 of the Regulations on the single tax from individual entrepreneurs and other physical persons (further-the Provision)" shall be replaced with words "The tax code of the Republic of Belarus in case of retail trade by separate types of the goods which are not made in the Republic of Belarus";

in paragraphs eight and the tenth "Provision" shall be replaced with words the word "The tax code of the Republic of Belarus";

in the paragraph the second Item 8 "list" shall be replaced with words the word "subitem 1.1 of Item 1 of article 296 of the Tax Code of the Republic of Belarus";

3.5. in the Presidential decree of the Republic of Belarus of August 25, 2005 No. 398 "About enhancement of export of potash fertilizers" (The national register of legal acts of the Republic of Belarus, 2005, No. 137, 1/6734) with changes and additions made by the Presidential decree of the Republic of Belarus of December 14, 2005 No. 595:

in subitem 1.4 of Item 1:

the second or fourth to exclude paragraphs;

to consider paragraphs of the fifth and sixth respectively paragraphs second and third;

exclude Item 5;

3.6. ceased to be valid according to the Presidential decree of the Republic of Belarus of 22.07.2021 No. 285

3.7. paragraph two of part three of subitem 1.4 of Item 1 of the Presidential decree of the Republic of Belarus of February 7, 2006 No. 71 "About measures for ensuring timely payment of the income tax from physical persons and separate insurance premiums" (2006, 23, 1/7231) to state the national register of legal acts of the Republic of Belarus to No. in the following edition:

"on which according to legal acts contributions on the national social insurance in Social Security Fund of the population of the Ministry of Labour and Social Protection are assessed;";

3.8. in the Presidential decree of the Republic of Belarus of May 25, 2006 No. 353 "About approval of the list of offshore zones and about modification and amendments in the Presidential decree of the Republic of Belarus of March 12, 2003 No. 104" (The national register of legal acts of the Republic of Belarus, 2006, No. 86, 1/7619; 2007, No. 83, 1/8471):

to exclude from the name of the word "and about modification and amendments in the Presidential decree of the Republic of Belarus of March 12, 2003 No. 104";

exclude Item 2;

3.9. in the Presidential decree of the Republic of Belarus of June 2, 2006 No. 371 "About some measures of the state support of tourism development in the Republic of Belarus" (The national register of legal acts of the Republic of Belarus, 2006, No. 89, 1/7646; 2009, No. 83, 1/10587):

to state preamble and Item 1 in the following edition:

"For the purpose of creating favorable conditions for tourism development in the Republic of Belarus:

1. Establish:

the list of tourist services in the organization of travel of foreign tourists within the Republic of Belarus which turnovers on realization are exempted from taxation on value added, according to appendix 1;

the list of tourist services in the organization in the territory of the Republic of Belarus of excursion servicing which turnovers on realization are exempted from taxation on value added, according to appendix 2;

the list of the tourist objects put into operation since 2006 in the territory of which the profit of the organizations got from rendering services by hotels within three years since the beginning of implementation of these activities according to appendix 3 is exempted from the taxation.";

exclude Item 2;

state Item 3 in the following edition:

"3. The money released as a result of release from the taxation of the profit of the organizations got from rendering services by hotels according to subitem 1.11 of Item 1 of article 140 of the Tax Code of the Republic of Belarus is used by the organizations on financing of construction, reconstruction of tourist objects, improvements of the adjacent territories, and also on repayment of the credits of the banks obtained and used on these purposes. In case of non-use of these means to destination within three years since the beginning of implementation of these activities or their inappropriate use they are collected in the republican budget.";

to state the name of appendix 3 to this Decree in the following edition:

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