of April 20, 2006 No. 50/45
About approval of the Instruction about procedure for accounting of the income, expenses and economic activities by individual entrepreneurs
Based on subitem 5.10 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 "Questions of the Ministry of Taxes and Tax Collection 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 "Questions of the Ministry of Finance of the Republic of Belarus" and for the purpose of enhancement of procedure for maintaining by individual entrepreneurs of accounting of the income, expenses and economic activities the Ministry of Taxes and Tax Collection of the Republic of Belarus and the Ministry of Finance of the Republic of Belarus DECIDE:
1. Approve the enclosed Instruction about procedure for accounting of the income, expenses and economic activities by individual entrepreneurs.
2. Recognize to invalid:
2.1. The instruction about procedure for accounting by individual entrepreneurs approved by the Ministry of Finance of the Republic of Belarus and the Main state tax authorities under the Cabinet of Ministers of the Republic of Belarus of November 10, 1995 No. 46/18 (The bulletin of normative legal information, 1996, No. 2);
2.2. the letter of the Ministry of Finance of the Republic of Belarus of January 30, 1997 No. 4 and the State Tax Committee of the Republic of Belarus of January 30, 1997 No. 03/7 "Changes and amendments in the Instruction of the Ministry of Finance of the Republic of Belarus and the Main state tax authorities under the Cabinet of Ministers of the Republic of Belarus about procedure for accounting of business activity by the physical persons performing these activities without formation of legal entity in the territory of the Republic of Belarus of 10.11.95 No. 46/18" (The bulletin of normative legal information, 1997, No. 5);
2.3. orders of the Ministry of Finance of the Republic of Belarus of January 15, 1998 No. 10 and the State Tax Committee of the Republic of Belarus of January 15, 1998 No. 4 "About approval of changes and amendments in the Instruction about procedure for accounting of business activity by the physical persons performing these activities without formation of legal entity in the territory of the Republic of Belarus" (The bulletin of normative legal information, 1998, No. 5);
2.4. the order of the Ministry of Finance of the Republic of Belarus and the State Tax Committee of the Republic of Belarus of June 26, 1998 No. 160/79 "About modification and amendments in the Instruction" (The bulletin of normative legal information, 1998, No. 15);
2.5. the order of the Ministry of Finance of the Republic of Belarus and the State Tax Committee of the Republic of Belarus of May 14, 1999 No. 120/110 "About modification of the Instruction about procedure for accounting of business activity by the physical persons performing these activities without formation of legal entity in the territory of the Republic of Belarus" (The national register of legal acts of the Republic of Belarus, 1999, No. 47, 8/406);
2.6. the resolution of the State Tax Committee of the Republic of Belarus and the Ministry of Finance of the Republic of Belarus of August 14, 2000 No. 75/85 "About modification and amendments in the Instruction about procedure for accounting of business activity by the physical persons performing these activities without formation of legal entity in the territory of the Republic of Belarus approved by the Ministry of Finance of the Republic of Belarus and the Main state tax authorities under the Cabinet of Ministers of the Republic of Belarus of November 10, 1995 No. 46/18" (The national register of legal acts of the Republic of Belarus, 2000, No. 85, 8/3947);
2.7. the resolution of the State Tax Committee of the Republic of Belarus and the Ministry of Finance of the Republic of Belarus of September 14, 2001 No. 123/97 "About modification and amendments in the Instruction about procedure for accounting by individual entrepreneurs approved by the Ministry of Finance of the Republic of Belarus and the Main state tax authorities under the Cabinet of Ministers of the Republic of Belarus of November 10, 1995 No. 46/18" (The national register of legal acts of the Republic of Belarus, 2001, No. 92, 8/7222);
2.8. the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus and the Ministry of Finance of the Republic of Belarus of April 22, 2002 No. 50/65 "About modification of the Instruction about procedure for accounting by individual entrepreneurs approved by the Ministry of Finance of the Republic of Belarus and the Main state tax authorities under the Cabinet of Ministers of the Republic of Belarus of November 10, 1995 No. 46/18" (The national register of legal acts of the Republic of Belarus, 2002, No. 52, 8/8057);
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The document ceased to be valid according to the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus and the Ministry of Finance of the Republic of Belarus of 09.08.2011 No. 29/74