of July 11, 2012 No. 312
About some tax matters and collections of the rent for the parcels of land which are in state-owned property
For the purpose of enhancement of single questions of the taxation, and also collection of the rent for the parcels of land which are in state-owned property:
1. Determine that:
1.1. the income tax which is not paid in connection with release from the taxation the income tax provided in subitem 1.1 of Item 1 of article 140 of the Tax Code of the Republic of Belarus in the edition operating till January 1, 2012 is subject to entering into the budget with payment of the penalty fee added for the period from the date of official publication of this Decree and till day of the tax discharge on profit inclusive if within two years from the date of acquisition (construction, construction, creation) fixed asset objects or works finish date on reconstruction, upgrade of fixed asset objects and objects of construction in progress on which release, such fixed asset objects and objects of construction in progress fully or partially was applied:
are not put into operation;
are liquidated (except for the liquidation caused by force majeure (the fire, accident, natural disaster, the road accident);
are donated (except for voluntary conveyance within one owner according to its decision or the decision of the body authorized by him);
are transferred to free use;
are transferred according to the separation balance sheet to the legal entity formed in the course of reorganization of the legal entity applying release in the form of allocation or separation.
Date of acquisition (construction, construction, creation) fixed asset objects, works finish date on reconstruction, upgrades of fixed asset objects and objects of construction in progress are recognized respectively a date of receipt or creations of fixed assets, the works finish date on reconstruction, upgrade of fixed asset objects and objects of construction in progress confirmed by source accounting documents processed according to the legislation (commodity-transport delivery notes, acts of reception-transmission of fixed assets, delivery and acceptance certificates of the performed construction and other special installation works, deeds of conveyance not finished by asset construction and other documents), irrespective of payment of fixed asset objects and works on reconstruction, upgrade of fixed asset objects and objects of construction in progress and application of release from the taxation on such objects.
The tax amount on profit which is subject to payment in the budget in connection with the circumstances specified in this subitem, which arose concerning not all fixed asset object or object of construction in progress, and concerning their part is determined in proportion to specific weight of cost of this part of fixed asset object or object of the construction in progress in their total cost, but no more tax amount on profit estimated from the amounts of the profit which is earlier exempted from the taxation by the income tax according to subitem 1.1 of Item 1 of article 140 of the Tax Code of the Republic of Belarus in the edition operating till January 1, 2012.
Regulations of part one of this subitem are not applied by transfer by participants or owners of property of the legal entities specified in paragraph one of subitem 1.1 of Item 1 of the Presidential decree of the Republic of Belarus of June 24, 2008 to No. 350 "About investment attraction in agricultural production" (The national register of legal acts of the Republic of Belarus, 2008, No. 157, 1/9827), to these legal entities of the equipment and spare parts to it, buildings and constructions specialized agricultural purpose within two years from the date of their acquisition;
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