LAW OF THE REPUBLIC OF BELARUS

of October 11, 2022 No. 210-Z

About change of the laws concerning financial accounting and the reporting

Accepted by the House of Representatives on September 20, 2022

Approved by Council of the Republic on September 26, 2022

Article 1. Bring in the Law of the Republic of Belarus of February 18, 1991 No. 611-XII "About peasant farm" the following changes:

1. To add Item 1 of Article 1 after the word "further" with words "if other is not determined,".

2. In Article 2:

to state the name of Article in the following edition:

"Article 2. Legal regulation of the relations connected with creation and activities of farm";

in Item 1 of the word "and other legislation" shall be replaced with words ", other acts of the legislation, and also international treaties of the Republic of Belarus".

3. To exclude from Item 3 of Article 3 and Item 3 of Article 25 of the word "Republic of Belarus".

4. State Article 27 in the following edition:

"Article 27. Features of financial accounting in farms

1. The farms which are payers of the single tax for producers of agricultural products, having the right to keep financial accounting of activities for production of agricultural products in the book of accounting of the income and expenses of peasant farm which is the bookkeeping register since January 1 the year following after year in which the following conditions are complied:

the average number of workers for calendar year constitutes no more than 15 people;

the amount of proceeds from sales of products, goods (works, services) determined according to the legislation on financial accounting and the reporting without the tax amount on value added estimated from this amount of revenue for calendar year does not exceed the amount equivalent to 110 thousand basic sizes for December 31 of this year.

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