of October 26, 2012 No. 431-Z
About modification and amendments in the Tax code of the Republic of Belarus
Accepted by the House of Representatives on October 8, 2012
Approved by Council of the Republic on October 10, 2012
Article 1. Bring in the Tax code of the Republic of Belarus of December 19, 2002 (The national register of legal acts of the Republic of Belarus, 2003, No. 4, 2/920; No. 85, 2/977; 2004, No. 4, 2/1009; No. 189, 2/1087; 2006, No. 6, 2/1177; 2007, No. 3, 2/1287; No. 15, 2/1302; 2008, No. 3, 2/1399; No. 289, 2/1551; 2010, No. 4, 2/1623, 2/1624; No. 253, 2/1726; 2011, No. 8, 2/1793; 2012, No. 8, 2/1882) following changes and amendments:
See the text of changes (0.13Mb In original language)
Article 2. For the purpose of determination of tax base on the income tax, the single tax for producers of agricultural products and to tax in case of simplified taxation system revenue (gross revenue) from sales of goods (works, services), the property rights shipped (executed, rendered), the transferred and not paid till January 1, 2013, non-operating incomes which were receivable and are not received before this date which reflection according to article 128 of the Tax Code of the Republic of Belarus is not necessary for the specified date or after it are subject to reflection in process of payment receipt (the actual receipt of the income), but no later than December 31, 2013 the organizations reflecting till January 1, 2013 revenue on payment of shipped goods of the performed works, rendered services, transferred property rights (except for the organizations, being taxpayers in case of simplified taxation system, the shipped goods continuing to reflect in 2013 revenue in process of payment, the performed works, the rendered services, the transferred property rights).
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