PRESIDENTIAL DECREE OF THE REPUBLIC OF BELARUS

of July 22, 2021 No. 285

About the taxation

1. Determine that:

1.1. in case of determination of tax base of the income tax from physical persons income gained in the form of insurance indemnity and (or) insurance coverage in connection with approach of insured events for the agreements of voluntary insurance of life and voluntary insurance of additional pensions signed till January 1, 2021 for the term of less than three years by which payment of insurance premiums (insurance premiums) for physical person was performed at the expense of means is not considered:

organizations, individual entrepreneurs;

the physical persons which are not consisting with physical person in the relations of close relationship, the guardian, custodian and ward;

1.2. the rate of the value added tax is established in the amount of 10 percent in case of realization in the territory of the Republic of Belarus and import to the territory of the Republic of Belarus of food products for baby food according to the list (appendix 1).

2. Make changes to presidential decrees of the Republic of Belarus (appendix 2).

3. The organizations in connection with the changes made by appendix Item 6 2, if necessary no later than the 20th following after month of entry into force of this Item make:

calculation of the amounts of the rent for the parcels of land which are in state-owned property (further - the rent for the parcels of land), for 2021;

calculation of difference between the rent amount for the parcels of land estimated taking into account the changes made by appendix Item 6 2, belonging to the payment due dates which came before entry into force of this Item, and the rent amount for the parcels of land which is earlier estimated on these payment due dates;

modification and (or) amendments in calculation of the amount of the rent for the parcels of land for 2021.

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