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The document ceased to be valid since  March 6, 2026 according to Item 3 of the Resolution of the Ministry of Foreign Affairs of the Republic of Belarus and the Ministry of Taxes and Tax Collection of the Republic of Belarus of December 15, 2025 No. 14/58

RESOLUTION OF THE MINISTRY OF FOREIGN AFFAIRS OF THE REPUBLIC OF BELARUS AND MINISTRY OF TAXES AND TAX COLLECTION OF THE REPUBLIC OF BELARUS

of August 20, 2012 No. 10/32

About modification and amendments in the resolution of the Ministry of Foreign Affairs of the Republic of Belarus and the Ministry of Taxes and Tax Collection of the Republic of Belarus of March 19, 2010 No. 2/20

Based on subitem 1.34 of Item 1 of article 94 of the Tax Code of the Republic of Belarus and for the purpose of realization of the principle of reciprocity the Ministry of Foreign Affairs of the Republic of Belarus and the Ministry of Taxes and Tax Collection of the Republic of Belarus DECIDE:

1. Bring in the resolution of the Ministry of Foreign Affairs of the Republic of Belarus and the Ministry of Taxes and Tax Collection of the Republic of Belarus of March 19, 2010 No. 2/20 "About the list of foreign states which diplomatic representations and consular establishments have the right to return (compensation) of the value added tax (with restrictions or without restrictions)" (The national register of legal acts of the Republic of Belarus, 2010, No. 84, 8/22128; 2011, No. 36, 8/23473) following changes and amendments:

1.1. in Item 2 of the word to "appendices 2-25" shall be replaced with words to "appendices 2-27";

1.2. in appendix 1:

in Item 7 of the word "Hungarian Republic" to replace with the word "Hungary";

in Item 24 of the word "Great Socialist National Libyan Arab Jamahiriya" to replace with the word "Libya";

add appendix with Items 49-52 of the following content:

"49. Federative Republic of Brazil

50. Canada

51. Republic of Indonesia

52. Federal Republic of Nigeria";

1.3. in appendix 3:

line item

"Cars and motorcycles

No more general

number of members

diplomatic

personnel and one

vehicle

for

representation purposes

One vehicle

One vehicle

One vehicle

One vehicle on family"

replace with line item

"Cars and motorcycles

No more total quantity of members of diplomatic staff and one vehicle for representation purposes

One vehicle

One vehicle

One vehicle

It is not performed";

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