PRESIDENTIAL DECREE OF THE REPUBLIC OF BELARUS

of April 24, 2020 No. 143

About support of economy

For the purpose of minimization of influence on economy of the Republic of Belarus of world epidemiological situation I decide:

1. Determine the list of types of economic activity, the most subject to adverse effect of epidemiological situation (further - the list) (appendix).

2. Determine that:

2.1. regional authorities * have the right to change fixed term of tax payment, charges (duties) which are completely paid to the corresponding local budgets, the rent for the parcels of land which are in state-owned property (further – the parcels of land) which are subject to payment from April 1 to December 31, 2020 in the form of delay with the subsequent payment by installments (further – delay, payment by installments), the tax credit **.

______________________________

* Regional, Minsk city, district, city (the cities of regional subordination) Councils of deputies or according to their order local executive and administrative organs.

** For the purposes of this Decree the term "tax credit" concerning the rent for the parcels of land which are in state-owned property is used in the value determined in article 50 of the Tax Code of the Republic of Belarus.

Delay, payment by installments, the tax credit are provided:

to legal entities and individual entrepreneurs whose main type of the performed economic activity is included in the list (further – subjects of managing);

to lessors (loaners) who provided to subjects of managing, and also lessees (loan recipients) rendering household services * to the population, real estate ** by the provision of delay by them according to the procedure provided in subitems 6.1 and 6.2 of Item 6 of this Decree.

Delay can be granted till December 31, 2020, payment by installments and the tax credit – till June 30, 2021.

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info