RESOLUTION OF COUNCIL OF MINISTERS OF THE REPUBLIC OF BELARUS

of December 8, 2022 No. 851

About the list of types of activity

Based on article 378 of the Tax Code of the Republic of Belarus the Council of Ministers of the Republic of Belarus DECIDES:

1. Determine the list of the types of activity performed by physical persons - taxpayers on the professional income, according to appendix.

2. This resolution becomes effective since January 1, 2023.

Appendix

to the Resolution of Council of Ministers of the Republic of Belarus of December 8, 2022 No. 851

The list of the types of activity performed by physical persons - taxpayers on the professional income *

1. Craft activity

2. Activities for rendering services in the field of agroecotourism

3. Realization by physical persons, except for persons specified in Item 7 of this appendix, goods to consumers:

3.1. on trade places and (or) in other places of products of floriculture, ornamental plants, their seeds established by local executive and administrative organs and seedlings, animal (except for kittens and puppies), made by these physical persons bakery and confectionery, finished culinary products

3.2. kittens and puppies in case of condition of keeping of pet (cat, dog)

4. Performance of works (rendering services):

4.1. video filming of events

4.2. activities for copying, preparation of documents and other specialized office activities

4.3. activities for translation and interpretation

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info