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PRESIDENTIAL DECREE OF THE REPUBLIC OF BELARUS

of December 31, 2015 No. 538

About the taxation and collection of the rent for the parcels of land

(as amended on 22-07-2021)

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

1. Ceased to be valid according to the Presidential decree of the Republic of Belarus of 31.10.2019 No. 411

2. Determine that:

2.1. the organizations, being in 2014 income tax payers and (or) tax in case of simplified taxation system (further if other is not established, - simplified taxation system), applying simplified taxation system for December 31, 2015 and reflecting for this date revenue in process of payment of shipped goods (the performed works, the rendered services), the transferred property rights, include in tax base of tax in case of simplified taxation system for December 31, 2015 proceeds from sales of medical services (in case of the period of medical observation and delivery of health care to the patient in the organization of health care more than 60 calendar days) and services in education (in case of education date of receipt more than 60 calendar days) for the period rendering these services till January 1, 2015, not considered according to the legislation during this period in case of calculation of tax base of the specified taxes.

The organizations specified in part one of this subitem:

no later than the 20th following after month in which this Decree is officially published represent to tax authority in the place of registration the tax declaration (calculation) for tax in case of simplified taxation system for 2015 (the tax declaration (calculation) for tax in case of simplified taxation system for 2015 with the made changes and (or) additions);

no later than the 22nd following after month in which this Decree is officially published make the tax discharge in case of simplified taxation system in the amounts which are subject to payment in connection with provisions of part one of this subitem. At the same time charge of penalty fee is not made and measures of the administrative responsibility are not applied;

2.2. the organizations applying simplified taxation system in 2014 and reflecting in 2014 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, being for date of official publication of this Decree by income tax payers, tax in case of simplified taxation system, the single tax for producers of agricultural products, include in tax base of these taxes on date of official publication of this Decree the proceeds from sales of property rights which arrived fully or partially till January 1, 2015 which date of reflection did not fall on the period till January 1, 2015 for the purposes of calculation of tax in case of simplified taxation system and it is not necessary for the period after December 31, 2014 for the purposes of calculation of the income tax, tax in case of simplified taxation system, the single tax for producers of agricultural products;

2.3. irrespective of the provisions provided in paragraph eleven of part six of Item 2 of article 288 of the Tax Code of the Republic of Belarus the proceeds from sales of goods (works, services), property rights for the purposes of calculation of tax in case of simplified taxation system in 2015 do not join compensation amounts of expenses on collection of the waste which is formed after loss of consumer properties of the goods called in appendix to the Presidential decree of the Republic of Belarus of July 11, 2012 No. 313 "About some questions of the address with consumer wastes" (The national legal Internet portal of the Republic of Belarus, 14.07. 2012, 1/13623), and plastic, glass container, container on the basis of paper and cardboard into which the imported consumer goods determined and paid according to the procedure are packed, established by the legislation;

2.4. the tax amounts on value added shown to the contractor or actually paid by the contractor applying the provisions provided in article 921 of the Tax Code of the Republic of Belarus in case of acquisition till January 1, 2015 of the construction works (including project works) executed by subcontractors which cost joins since January 1, 2015 in tax base at such contractor according to Item 17 of article 98 of the Tax Code of the Republic of Belarus are deductible. The specified tax amounts on value added since January 1, 2015 are reflected contractors:

in financial accounting of the organizations;

in the book of accounting of the income and expenses of the organizations and individual entrepreneurs applying simplified taxation system;

in accounting of the income and expenses of individual entrepreneurs.

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

3.1. in paragraph five of Item 1 of the Regulations on implementation of activities in the sphere of the gaming in the territory of the Republic of Belarus approved by the Presidential decree of the Republic of Belarus of January 10, 2005 No. 9 (The national register of legal acts of the Republic of Belarus, 2005, No. 5, 1/6157; 2010, No. 279, 1/12109), words" (other property, including property rights), subject to payment (transfer)" shall be replaced with words ", electronic money, other property, subjects which is (subject) to payment (transfer, transfer)";

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

 3.3. part third of subitem 1.9 of Item 1 of the Presidential decree of the Republic of Belarus of February 7, 2006 No. 72 "About measures for state regulation of the relations in case of placement and the organization of construction of apartment houses, objects of engineering, transport and social infrastructure" (The national register of legal acts of the Republic of Belarus, 2006, No. 24, 1/7249; 2010, No. 312, 1/12208; National legal Internet portal of the Republic of Belarus, 17.07. 2012, 1/13622; 17:01. 1/14755) to exclude 2014,;

3.4. in the Presidential decree of the Republic of Belarus of April 3, 2006 No. 186 "About procedure and terms of submission of tax declarations (calculations) for the value added tax on transportations and the income tax on composite balance sheet of the main activities of the Belarusian railroad and payment of the specified taxes" (The national register of legal acts of the Republic of Belarus, 2006, No. 55, 1/7398):

to state the name of the Decree in the following edition:

"About some tax matters of national association "Belarusian railroad";

in word preamble of "The Belarusian railroad" shall be replaced with words "national association" the Belarusian railroad";

in Item 1:

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