PRESIDENTIAL DECREE OF THE REPUBLIC OF BELARUS

of August 24, 2022 No. 298

About the taxation

1. Determine that:

1.1. No. 283 is excluded according to the Presidential decree of the Republic of Belarus of 11.09.2023

1.2. on transactions on voluntary conveyance till January 1, 2021 by the customer, the builder, the shareholder to the state operational organizations ** result of the executed reconstruction (upgrade), repair of the objects of engineering and transport infrastructure which are at the last on the right of economic maintaining (operational management) in connection with accomplishment of the specifications on engineering facilities of object received in accordance with the established procedure for the purpose of asset construction:

the customer, the builder, the shareholder has no taxation object the value added tax;

the state operational organization has no non-operating income.

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* For the purposes of this Decree the term "educational programs of the scientific oriented education" is used in the value determined by the Code of the Republic of Belarus about education.

** For the purposes of this Decree the term "operational organization" is used in the value determined by the Presidential decree of the Republic of Belarus of February 7, 2006 No. 72 "About measures for state regulation of the relations in case of placement and the organization of construction of apartment houses, objects of engineering, transport and social infrastructure".

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