of August 15, 2019 No. 538
About change of the resolution of Council of Ministers of the Republic of Belarus of July 19, 2016 No. 563
Based on Item 3 of the Decree of the President of the Republic of Belarus of July 16, 2019 "About change of decrees of the President of the Republic of Belarus" the Council of Ministers of the Republic of Belarus DECIDES: No. 4
1. Bring in the Regulations on procedure for approval of the inventory (works, services), the property rights acquired in the territory of the Republic of Belarus (imported on the territory of the Republic of Belarus) and used for construction, equipment of the objects provided by the investment contract between the investor (investors) and the Republic of Belarus approved by the resolution of Council of Ministers of the Republic of Belarus of July 19, 2016 No. 563, the following changes:
in Item 1:
"shown" to replace the word with the word "shown (1)";
add Item with the interlinear note of the following content:
"______________________________
(1) Actually paid for:
individual entrepreneurs (investors) determining the moment of the actual sales of goods (works, services), property rights according to Item 1 of article 140 of the Tax Code of the Republic of Belarus;
the tax amounts on value added estimated according to obligations according to Item 1 of article 114 of the Tax Code of the Republic of Belarus.";
in Item 5 part one:
in paragraph seven:
the word is "shown" to be replaced with the word "it is shown (2)";
add the paragraph with the interlinear note of the following content:
"______________________________
(2) it is Actually paid for:
individual entrepreneurs (investors) determining the moment of the actual sales of goods (works, services), property rights according to Item 1 of article 140 of the Tax Code of the Republic of Belarus;
the tax amounts on value added estimated according to obligations according to Item 1 of article 114 of the Tax Code of the Republic of Belarus.";
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