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TAX CODE OF THE REPUBLIC OF BELARUS

of December 19, 2002 No. 166-Z

(The last edition from 30-12-2018)

It is accepted by the House of Representatives on November 15, 2002

Approved by Council of the Republic on December 2, 2002

General part

Section I. General provisions

Chapter 1. Basic provisions

Article 1. The relations regulated by this Code

This Code installs system of taxes, charges (duties) levied in republican and local budgets, the basic principles of the taxation in the Republic of Belarus governs the imperious relations on establishment, introduction, change, cancellation of taxes,

charges (duties) and the relations arising in the course of execution of the tax liability, implementation of tax control, appeal of decisions of tax authorities, actions (failure to act) of their officials and also establishes the rights and obligations of taxpayers, charges (duties), tax authorities and other participants of the tax relations.

Article 2. The basic principles of the taxation in the Republic of Belarus

1. The taxation in the Republic of Belarus is based on the following principles:

1.1. legality of the taxation.

To anybody the obligation cannot be assigned to pay taxes, charges (duties), and also other payments which are not provided by this Code or established in other procedure having the signs of taxes, charges (duties) established by this Code than it is determined by the Constitution of the Republic of Belarus, this Code adopted according to it the laws regulating the tax matters, acts of the President of the Republic of Belarus. All participants of the tax relations shall observe the tax legislation;

1.2. obligation of the taxation.

Each person shall pay legally established taxes, charges (duties) on which this person is recognized the payer;

1.3. equalities of the taxation.

Taxes, charges (duties) cannot have discrimination nature and be established proceeding from racial, national, religious and other criteria. The regulations of this Code determining the bases and procedure for application of tax benefits cannot have individual character;

1.4. presumptions of conscientiousness of the taxpayer, charges (duties).

The taxpayer, charges (duties) is recognized fair until other is proved based on documentary confirmed data;

1.5. justice of the taxation.

The same taxation object can be assessed with the same tax, collection (duty) at one payer only once for the corresponding tax period;

1.6. stability of the tax legislation.

Taxes, charges (duties) established by this Code for the next financial year are not subject to change within this financial year;

1.7. publicity of the tax legislation.

The regulatory legal acts regulating the tax matters are subject to official publication according to the procedure, established by the legislation;

1.8. economic justification of the taxation.

Taxes, charges (duties) are established taking into account need of ensuring balance of expenses republican and local budgets with their income, and amount of the income from tax payment, charges (duties) shall exceed costs for their administration.

2. Establishment of the taxes, charges (duties) and privileges on their payment causing damage to homeland security of the Republic of Belarus, its territorial integrity, political and financial stability, including limiting free movement of physical persons, movement of goods (works, services) or financial resources within the territory of the Republic of Belarus or creating in defiance of the Constitution of the Republic of Belarus and the legal acts adopted according to it other obstacles for implementation of entrepreneurial and other organization activity and physical persons, except prohibited by legal acts is not allowed.

Article 3. Tax legislation of the Republic of Belarus

1. The tax legislation of the Republic of Belarus - system accepted on the basis and according to the Constitution of the Republic of Belarus of regulatory legal acts which includes:

this Code and the laws adopted according to it regulating the tax matters;

decrees, decrees and orders of the President of the Republic of Belarus containing the tax matters;

the resolutions of Council of Ministers of the Republic of Belarus regulating the tax matters and accepted on the basis and in pursuance of of this Code the laws adopted according to it regulating the tax matters and acts of the President of the Republic of Belarus;

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