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PRESIDENTIAL DECREE OF THE REPUBLIC OF BELARUS

of October 7, 2013 No. 455

About some tax matters, revaluations of property and collection of the rent for the parcels of land which are in state-owned property

(as amended on 22-07-2021)

For the purpose of enhancement of single questions of the taxation, revaluation of property, and also collection of the rent for the parcels of land which are in state-owned property:

1. Determine that:

1.1. the non-operating incomes which were receivable and are not received till January 1, 2013 which date of reflection for the purposes of the taxation is not necessary according to article 128 of the Tax Code of the Republic of Belarus for the period after December 31, 2012 join the organizations recognizing till January 1, 2013 and continuing to recognize in 2013 revenue by the principle (method) of charge:

in tax base of the income tax, the single tax for producers of agricultural products, tax in case of simplified taxation system - in process of the actual receipt of the income, but no later than December 31, 2013 if other is not established in paragraph three of this subitem;

in tax base of the single tax for producers of agricultural products, tax in case of simplified taxation system (further if other is not established, simplified taxation system) in case of the actual receipt of the specified income during the period from January 1, 2013 before date of official publication of this Decree - for date of official publication of this Decree;

1.2. the organizations and the individual entrepreneurs applying in 2012 and continuing (continuing) to apply in 2013 the simplified taxation system having the right to apply simplified taxation system without the tax discharge on value added since the beginning of 2013 according to the procedure and on the conditions established in Chapter 34 of the Tax code of the Republic of Belarus in the presence of the following circumstances:

the number of employees of the organization from January 1 till December 31, 2012 averaged no more than 50 people;

the gross revenue of the organization, the individual entrepreneur determined by the accruing result for 2012 according to the provisions of Item 2 of article 288 of the Tax Code of the Republic of Belarus operating for December 31, 2012 did not exceed 8 200 000 000 Belarusian rubles.

Provisions of part one of this subitem do not grant the right to apply simplified taxation system without the tax discharge on value added from the date of, with which:

during 2013 transition to application of simplified taxation system with the tax discharge on value added is performed (except for case when such transition is performed since January 1, 2013);

according to article 286 of the Tax Code of the Republic of Belarus application of simplified taxation system stops.

For the purposes of application of simplified taxation system without the tax discharge on value added according to part one of this subitem of the organization and the individual entrepreneurs paying (paying) since the beginning of 2013 the value added tax:

make necessary changes to financial accounting and the reporting (accounting of the income and expenses in accordance with general practice) or to the book of accounting of the income and expenses of the organizations and individual entrepreneurs applying simplified taxation system (further - the book of accounting of the income and expenses);

no later than October 22, 2013:

in writing notify tax authority in the place of registration on application since the beginning of 2013 of simplified taxation system without the tax discharge on value added;

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