of June 29, 2015 No. 279
About the taxation of the separate income
For the purpose of enhancement of the taxation of income gained from transactions with bonds of legal entities:
1. Determine that:
1.1. in case of determination of gross profit for the purposes of calculation of the income tax the income from transactions with the bonds issued from July 1 to December 31, 2015 by the legal entities recognized according to article 14 of the Tax Code of the Republic of Belarus tax residents of the Republic of Belarus, the Republic of Belarus determined according to Item 2 of article 138 of the Tax Code is not considered;
1.2. the foreign organizations which are not performing activities in the Republic of Belarus through permanent mission, having the right to reduce tax base of tax on the income of the foreign organizations which are not performing activities in the Republic of Belarus through permanent mission by the amount of income (profit) gained from the transactions with the bonds specified in subitem 1.1 of this Item determined according to Item 2 of article 138 of the Tax Code of the Republic of Belarus.
President of the Republic of Belarus
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