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LAW OF THE REPUBLIC OF BELARUS

of January 4, 2003 No. 184-Z

About enforcement of the General part of the Tax code of the Republic of Belarus

(as amended on 13-11-2017)

Accepted by the House of Representatives on December 4, 2002

Approved by Council of the Republic on December 20, 2002

Article 1. Enact the General part of the Tax code of the Republic of Belarus (further - the General part) since January 1, 2004, except for Items 1 and 2 of Article 2, of Item 1 of Article 3, of Article 6, of Items 2 and 3 of Article 7, of articles 8-12, of article 20, of article 31, of Item 1 of Article 34, parts one of item 4 of Article 43, which become effective from the date of enforcement of the Special part of the Tax code of the Republic of Belarus (further - the Special part).

Article 2. Recognize voided since January 1, 2004:

1. Ceased to be valid

2. Ceased to be valid

3. Ceased to be valid according to the Housing code of the Republic of Belarus of 28.08.2012 No. 428-Z

4. Articles 1, 3 and 4, part third of Article 5, Article 6-14 (except for Item 11 of Article 8 regarding collection of financial and economic sanctions), 16 and 17 Laws of the Republic of Belarus of February 2, 1994 "About the state tax authorities of the Republic of Belarus" (Vyarkho¸naga Savet's Vedamastsi of Respubliki Belarus, 1994, No. 7, the Art. 94).

5. Ceased to be valid

6. The law of the Republic of Belarus of June 20, 1996 "About entering of amendment into the Law of the Republic of Belarus "About the taxes and fees levied in the budget of the Republic of Belarus" (Vyarkho¸naga Savet's Vedamastsi of Respubliki Belarus, 1996, No. 23, the Art. 415).

7. The Section III of the Law of the Republic of Belarus of October 15, 1996 "About modification and amendments in some legal acts of the Republic of Belarus" (Vyarkho¸naga Savet's Vedamastsi of Respubliki Belarus, 1996, No. 33, the Art. 598).

8. The law of the Republic of Belarus of July 9, 1997 "About entering of amendment into the Law of the Republic of Belarus "About the state tax authorities of the Republic of Belarus" (Vedamastsi Natsyyanalnaga to descent of Respubliki Belarus, 1997, No. 28, the Art. 485).

9. Ceased to be valid

10. Ceased to be valid

11. Ceased to be valid according to the Law of the Republic of Belarus of 13.11.2017 No. 68-Z

12. Items 1 and 2 of article 2 of the Law of the Republic of Belarus of January 4, 2000 "About modification and amendments in some legal acts of the Republic of Belarus" (The national register of legal acts of the Republic of Belarus, 2000, No. 5, 2/127).

13. Items 1-4 and 6 of article 1 of the Law of the Republic of Belarus of May 22, 2000 "About modification and amendments in the Law of the Republic of Belarus "About the taxes and fees levied in the budget of the Republic of Belarus" (The national register of legal acts of the Republic of Belarus, 2000, No. 50, 2/168).

14. Ceased to be valid

15. Ceased to be valid

16. Paragraphs the second or sixth and the fourteenth article 4 of the Law of the Republic of Belarus of July 24, 2002 "About modification of some legal acts of the Republic of Belarus in connection with reorganization of system of republican state bodies" (The national register of legal acts of the Republic of Belarus, 2002, No. 87, 2/883).

Article 3. General part is applied to the relations regulated by the tax legislation and which arose since January 1, 2004.

On the relations regulated by the tax legislation and which arose till January 1, 2004, the General part is applied to those rights and obligations which will arise after its introduction in action.

Article 4. Before enforcement of the Special part the branches, representations and other separate divisions of the organizations which were recognized till January 1, 2004 payers fulfill duties of these organizations for tax payment, charges and duties according to the procedure, provided by the acts of the legislation regulating procedure for collection and payment of specific taxes, charges and duties.

Article 5. It is excluded

Article 6. This Law becomes effective from the date of its official publication.

Article 7. To Council of Ministers of the Republic of Belarus:

till July 1, 2003:

prepare and introduce in accordance with the established procedure in the House of Representatives of National assembly of the Republic of Belarus offers on reduction of legal acts of the Republic of Belarus in compliance with the General part;

bring decisions of the Government of the Republic of Belarus into accord with the General part;

provide review and cancellation by the republican state bodies subordinated to the Government of the Republic of Belarus, their regulatory legal acts contradicting the General part;

take other measures connected with enforcement of the General part;

(The paragraph of the seventh is not provided as not become effective.)*

 ______________________________

* The paragraph of the seventh did not become effective according to part eight of article 100 of the Constitution of the Republic of Belarus.

 

President of the Republic of Belarus

A. Lukashenko

 

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