of February 18, 2021 No. 51
About change of the Presidential decree of the Republic of Belarus
For the purpose of ensuring stable work of the commercial organizations I decide:
1. No. 159 "About recalculation of asset cost and obligations" after the words "on financial activities" to add Item 1 of the Presidential decree of the Republic of Belarus of May 12, 2020 with the words "and non-operating incomes (expenses) considered in case of calculation of the income tax (the non-operating incomes considered in case of calculation of the single tax for producers of agricultural products)".
2. This Decree becomes effective after its official publication and extends the action to the relations which arose since January 1, 2021.
President of the Republic of Belarus
A. Lukashenko
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The document ceased to be valid since January 1, 2023 according to Item 2 of the Presidential decree of the Republic of Belarus of December 20, 2022 No. 430