RESOLUTION OF COUNCIL OF MINISTERS OF THE REPUBLIC OF BELARUS

of October 30, 2019 No. 735

About efficiency evaluation of privileges on taxes, charges (duties)

Based on Item 7 of article 35 of the Tax Code of the Republic of Belarus the Council of Ministers of the Republic of Belarus DECIDES:

1. Approve Regulations on evaluation procedure of efficiency of privileges on taxes, charges (duties) (further - the Provision) it (is applied).

2. Determine that the efficiency evaluation determined in subitem 3.1 of Item 3 of the Provision of the stimulating privileges on taxes, charges (duties) established before entry into force of this resolution is performed step by step during 2020-2022.

In subsequent the efficiency evaluation of the specified privileges is performed in the terms established in the Provision item 4.

3. Offer National Statistical Committee annually till June 1 to provide to the Ministry of Finance official statistical information on statistics for the purposes of efficiency evaluation of privileges on taxes, charges (duties) according to the Provision.

4. Recommend to local executive and administrative organs within three months after adoption of this resolution to determine procedure for evaluating efficiency of the privileges on taxes, charges (duties) established by decisions of local councils of deputies or according to their order decisions of local executive and administrative organs.

5. This resolution becomes effective after its official publication.

Approved by the Resolution of Council of Ministers of the Republic of Belarus of October 30, 2019 No. 735

Regulations on evaluation procedure of efficiency of privileges on taxes, charges (duties)

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