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RESOLUTION OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF BELARUS

of February 19, 2021 No. 21

About distribution of the state fee and penalties between republican and (or) the corresponding local budgets

(as amended of the Resolution of the Ministry of Finance of the Republic of Belarus of 20.12.2021 No. 71)

Based on Article 25-1, of item 4 of Article 26 of the Budget code of the Republic of Belarus and Item 10 of the Regulations on the Ministry of Finance of the Republic of Belarus approved by the resolution of Council of Ministers of the Republic of Belarus of October 31, 2001 No. 1585, the Ministry of Finance of the Republic of Belarus DECIDES:

1. Determine that:

distribution of the state fee between the republican budget and (or) the corresponding local budgets is performed according to appendix 1;

distribution of penalties for making of offenses between the republican budget and (or) the corresponding local budgets is performed according to appendix 2.

2. Declare invalid the resolution of the Ministry of Finance of the Republic of Belarus of December 3, 2019 No. 71 "About distribution of the state fee and penalties between republican and (or) the corresponding local budgets".

3. This resolution becomes effective after its official publication and extends the action to the relations which arose since March 1, 2021.

Minister

Yu.M.Seliverstov

Appendix 1

to the Resolution of the Ministry of Finance of the Republic of Belarus of February 19, 2021 No. 21

Distribution of the state fee between the republican budget and (or) the corresponding local budgets

Budget

The state fee on subjects to taxation, stipulated in Clause 284 Tax codes of the Republic of Belarus * (further – the Tax Code)

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