of January 10, 2006 No. 2
About determination of the tax rates of the income tax from physical persons in digital statement and recognition voided some regulatory legal acts of the Ministry of Taxes and Tax Collection of the Republic of Belarus
Based on subitem 5.10 of Item 5 of the Regulations on the Ministry of Taxes and Tax Collection of the Republic of Belarus approved by the resolution of Council of Ministers of the Republic of Belarus of October 31, 2001 No. 1592 "Questions of the Ministry of Taxes and Tax Collection of the Republic of Belarus" and according to Item 1 of article 18 of the Law of the Republic of Belarus of December 21, 1991 "About the income tax from physical persons" in edition of the Law of the Republic of Belarus of December 9, 2005 the Ministry of Taxes and Tax Collection of the Republic of Belarus DECIDES:
1. Determine the tax rates of the income tax from physical persons in digital statement:
+--------------------------------------------------------------------+ ¦ Размер налоговой базы за ¦ Налоговые ставки ¦ ¦ налоговый период ¦ (суммы) налога ¦ +------------------------------+-------------------------------------¦ ¦До 8 400 000 рублей ¦9 процентов ¦ +------------------------------+-------------------------------------¦ ¦От 8 400 001 рубля ¦756 000 рублей + 15 процентов с ¦ ¦до 21 000 000 рублей ¦суммы, превышающей 8 400 000 рублей ¦ +------------------------------+-------------------------------------¦ ¦От 21 000 001 рубля ¦2 646 000 рублей + 20 процентов с ¦ ¦до 29 400 000 рублей ¦суммы, превышающей 2
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The document ceased to be valid according to the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of September 30, 2010 No. 75