PRESIDENTIAL DECREE OF THE REPUBLIC OF BELARUS

of February 7, 2006 No. 84

About features of determination of the taxation objects on the income tax and the value added tax for ensuring TV and radio broadcasting

1. Determine what is not recognized the taxation object on the income tax and the value added tax:

1.1. non-paid receipt of the property rights by National state broadcasting company on intellectual property items (within the agreements signed according to the legislation) provided for ensuring TV and radio broadcasting in the territory of the Republic of Belarus and out of its limits, and also voluntary conveyance of the specified rights of National state broadcasting company;

1.2. voluntary conveyance of the property rights by National state broadcasting company on intellectual property items (within the agreements signed according to the legislation) provided for ensuring TV and radio broadcasting in the territory of the Republic of Belarus and out of its limits;

1.3. voluntary conveyance by National state broadcasting company of the property rights on intellectual property items granted for ensuring its participation in international contests, festivals, forums, conferences and other socially significant cultural actions;

1.4. free use by property or non-paid receipt of property by National state broadcasting company, the organizations subordinated to it, Second National TV Channel and Capital Television private companies for ensuring TV and radio broadcasting in the territory of the Republic of Belarus and beyond its limits.

2. In case of inappropriate use of the property rights or property specified in Item 1 of this Decree, the income tax and the value added tax are collected according to the legislation.

3. To impose control over the implementation of this Decree on the Ministry of information and the Ministry of Taxes and Tax Collection.

4. This Decree becomes effective from the date of its signing and extends the action to the relations which arose since January 1, 2005.

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