of March 30, 2015 No. 143
About modification and amendments in the Presidential decree of the Republic of Belarus
1. Bring in Item 1 of the Presidential decree of the Republic of Belarus of May 16, 2014 No. 222 "On regulation of business activity and sales of goods by individual entrepreneurs and other physical persons" (The national legal Internet portal of the Republic of Belarus, 20.05. 2014, 1/15010) following changes and amendments:
1.1. state subitem 1.3 in the following edition:
"1.3. till January 1, 2016 individual entrepreneurs have the right to perform:
retail trade by remaining balance of the goods specified in part one of subitem 1.2 of this Item based on the inventory of remaining balance of goods without the requirements stated in subitem 1.1 of this Item with payment of the single tax according to the Tax code of the Republic of Belarus and the value added tax in fixed amount taking into account the features provided in part two of this subitem;
wholesale trade, other alienation, including on a grant basis, remaining balance of the goods specified in parts one of subitem 1.2 of this Item, their introduction as contribution to authorized capital of the commercial organization based on source accounting documents processed according to the legislation with payment of the income tax from physical persons or tax in case of simplified taxation system, the value added tax according to the Tax code of the Republic of Belarus taking into account the features provided in part three of this subitem.
In case of retail trade by remaining balance of the goods specified in part one of subitem 1.2 of this Item irrespective of specific weight of these goods in trade assortment:
the raising coefficient 2 is applied to the flat tax rate established taking into account provisions of Item 3 of article 299 of the Tax Code of the Republic of Belarus;
the value added tax in fixed amount:
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