of February 9, 2016 No. 110
About questions of depreciation of fixed assets and intangible assets in 2016
According to article 11 of the Law of the Republic of Belarus of July 23, 2008 "About Council of Ministers of the Republic of Belarus" and for the purpose of creation of conditions for effective work of subjects of managing the Council of Ministers of the Republic of Belarus DECIDES:
1. Determine that the organizations and individual entrepreneurs have the right to make the decision on not charge from January 1 to December 31, 2016 of depreciation on all or separate fixed asset objects and intangible assets used by them in business activity, except for the fixed assets used when rendering the housing-and-municipal and transport services to the population subsidized at the expense of budgetary funds. At the same time normative service life and useful lifex of such objects are prolonged for the term equal to the period in which the depreciation was not made.
The decisions specified in the parts one of this Item accepted by the organizations which property is in state-owned property which share (share) in authorized funds belong to the Republic of Belarus and administrative and territorial units are subject to coordination with the republican state bodies and other state organizations subordinated to the Government of the Republic of Belarus, other state bodies and the state organizations, including local executive and administrative organs.
2. The coordination specified in part two of Item 1 of this resolution is performed in writing in five-day time from the date of representation by the organizations of economic case of need of the not depreciation signed by their heads. In case of refusal in coordination to the organizations reasons for economic inexpediency of decision making about not depreciation go.
Prime Minister of the Republic of Belarus
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