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RESOLUTION OF THE MINISTRY OF TAXES AND TAX COLLECTION OF THE REPUBLIC OF BELARUS

of April 19, 2022 No. 16

About change of the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of January 3, 2019 No. 2

Based on part one of subitem 2.9 of Item 2 of the Presidential decree of the Republic of Belarus of March 31, 2022 No. 131 "About development of mass media", Item 5 of article 107 of the Tax Code of the Republic of Belarus, subitem 5.6 of Item 5 of the Regulations on the Ministry of Taxes and Tax Collection of the Republic of Belarus approved by the resolution of Council of Ministers of the Republic of Belarus of October 31, 2001 No. 1592, the Ministry of Taxes and Tax Collection of the Republic of Belarus DECIDES:

1. Bring in the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of January 3, 2019 No. 2 "About calculation and tax payment, charges (duties), other payments" the following changes:

1.1. to add subitem 1.2 of Item 1 with the paragraph of the following content:

"calculation for collection for placement (distribution) of advertizing according to appendix 396.";

1.2. in appendix 1 to this resolution:

in part I:

in the Section I:

after line item

"4. On the transactions assessed at the rate

25/125"

add the Section with line item of the following content:

"41. On the transactions assessed at the rate

26/126";

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