of January 24, 2006 No. 9/10
About approval of the Instruction about procedure for determination of tax base of the income tax from physical persons in case of receipt by physical person of the income from the organizations and individual entrepreneurs in natural form in the form of goods (works, services), other property in the absence of the prices (rates) applied by these organizations and individual entrepreneurs and also in case of receipt of such income from the physical persons who are not individual entrepreneurs
According to article 6 of the Law of the Republic of Belarus of December 21, 1991 "About the income tax from physical persons" in edition of the Law of the Republic of Belarus of December 9, 2005 the Ministry of Taxes and Tax Collection of the Republic of Belarus and the Ministry of Economics of the Republic of Belarus DECIDE:
1. Approve the enclosed Instruction about procedure for determination of tax base of the income tax from physical persons in case of receipt by physical person of the income from the organizations and individual entrepreneurs in natural form in the form of goods (works, services), other property in the absence of the prices (rates) applied by these organizations and individual entrepreneurs and also in case of receipt of such income from the physical persons who are not individual entrepreneurs.
2. This resolution becomes effective after its official publication.
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Deputy minister on taxes and fees Republic of Belarus |
L. A. Kondratova |
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The document ceased to be valid in compliance the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus and the Ministry of Economics of the Republic of Belarus of November 17, 2010 No. 84/169