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PRESIDENTIAL DECREE OF THE REPUBLIC OF BELARUS

of July 21, 2014 No. 361

About single questions of the taxation, financial accounting, revaluation of property and collection of the rent

(as amended on 22-07-2021)

For the purpose of enhancement of regulation of single questions of the taxation, financial accounting, 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. No. 411 is excluded according to the Presidential decree of the Republic of Belarus of 31.10.2019

1.2. No. 411 is excluded according to the Presidential decree of the Republic of Belarus of 31.10.2019

1.3. the organizations which were reflecting proceeds from sales of goods (works, services), property rights in process of payment of shipped goods, the performed works, the rendered services, the transferred property rights for the purposes of calculation of tax in case of simplified taxation system and the unified imputed income tax which began to apply in 2014, proceeds from sales of goods (works, services), the property rights shipped (executed, rendered), transferred and not paid before date with which application of unified imputed income tax, and non-operating incomes, being receivable and not received before this date which reflection according to article 128 of the Tax Code of the Republic of Belarus is not necessary on specified date or after it, is considered in case of determination of tax base of the income tax is begun:

in process of payment receipt of goods (works, services), property rights and the actual receipt of non-operating incomes, but no later than December 31, 2014 if other is not established in paragraph three of this subitem;

no later than day of official publication of this Decree - in case of payment receipt of goods (works, services), property rights and the actual receipt of non-operating incomes during application of unified imputed income tax before date of official publication of this Decree;

1.4. the foreign organizations concerning the activities performed by them in the territory of the Republic of Belarus which are subject to the taxation in connection with approach of the circumstances established in subitem 1.1 and part one of subitem 1.2 of Item 1, Item 3 and part one of item 4 of article 180 of the Tax Code of the Republic of Belarus shall observe requirements of the legislation of the Republic of Belarus about financial accounting and the reporting;

1.5. the tax amounts on value added paid when importing from the date of entry into force of this Decree and till December 31, 2014 inclusive on the territory of the Republic of Belarus of goods purchased are deductible in that accounting period in which 90 calendar days expired:

from the date of their release according to the declared customs procedure, - in case of commodity importation on the territory of the Republic of Belarus from the territory of the states which are not members of the Customs union;

from the date of their acceptance to accounting, - in case of commodity importation on the territory of the Republic of Belarus from the territory of state members of the Customs union.

Provisions of part one of this subitem extend to the tax amounts on value added paid by the broker, the attorney, other similar person when importing to the territory of the Republic of Belarus of the goods acquired at the request of the consignor, the principal, other similar person.

Provisions of part one of this subitem are applied if the Republic of Belarus imported on the territory in 2014 goods is implemented by the payer who performed their import in the territory of the Republic of Belarus in steady-state condition, including in invariable type. Concerning such goods packing (pouring) in banks, bottles, bottles, sacks, boxes, boxes, grinding (cutting) for packing (packaging), other simple transactions on packaging or repacking which are not directed to change of properties of goods are allowed.

If during the term specified in part one of this subitem, the imported goods are used by the payer who performed their import in production, performance of works, rendering services or accepted to accounting as fixed assets, the deduction of the tax amounts on value added paid when importing such goods is made according to the procedure, established in article 107 of the Tax Code of the Republic of Belarus, in that accounting period in which the imported goods are directed to the specified purposes;

1.6. the differences arising at the organizations (except for bank, the non-bank credit and financial organization) in case of recalculation of the cost of the financial investments which are registered in financial accounting for December 31, 2014 expressed in foreign currency (except for financial investments in authorized capitals of other organizations) in Belarusian rubles on the official rate established by National Bank for December 31, 2014 belong on retained earnings (uncovered loss) in the amount falling on the period from acceptance date to financial accounting of financial investments (except for financial investments in authorized capitals of other organizations) till December 31, 2014;

1.7. individual entrepreneurs make revaluation of property (money on currency accounts in banks, in cash desks of individual entrepreneurs, in transit) in foreign currency in case of change of the foreign exchange rates by National Bank for transaction date.

2. Make changes and additions to the following presidential decrees of the Republic of Belarus:

2.1. ceased to be valid according to the Presidential decree of the Republic of Belarus of 23.07.2015 No. 340

2.2. ceased to be valid according to the Presidential decree of the Republic of Belarus of 22.07.2021 No. 285

2.3. ceased to be valid according to the Presidential decree of the Republic of Belarus of 23.03.2016 No. 106

2.4. in Item 1 of the Presidential decree of the Republic of Belarus of April 28, 2006 No. 277 "About some questions of regulation of the security market" (The national register of legal acts of the Republic of Belarus, 2006, No. 71, 1/7529):

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