of May 7, 2012 No. 6
About stimulation of business activity in the territory of averages, small residential locations, the rural zone
For the purpose of stimulation of business activity in the territory of averages, small residential locations, the rural zone and according to part three of article 101 of the Constitution of the Republic of Belarus:
1.1. the commercial organizations of the Republic of Belarus (except for the commercial organizations created after August 1, 2016 as a result of reorganization in the form of allocation, separation or merge and also the commercial organizations reorganized after the specified date by joining to them of other legal entities of the Republic of Belarus), the individual entrepreneurs registered in the Republic of Belarus with the location (residence) in the territory of averages, small residential locations, the rural zone * (further if other is not provided by this Decree, - the commercial organizations, individual entrepreneurs) and performing in the territory of averages, small residential locations, the rural zone activities for production of goods (performance of works, rendering services), within seven calendar years from the date of their state registration:
has the right not to estimate and not to pay the income tax (the commercial organizations) and the income tax from physical persons (individual entrepreneurs) respectively concerning profit and income gained from sales of goods (works, services) of own production **;
are exempted from payment of the state fee for issue of special permission (license) for implementation of separate types of activity by legal entities and physical persons (including connected with specific goods (works, services), entering into such special permission (license) of changes and (or) amendments, prolongation of term of his (her) action;
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