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RESOLUTION OF COUNCIL OF MINISTERS OF THE REPUBLIC OF BELARUS

of December 30, 2022 No. 951

About utilization of self-propelled machines and (or) trail cars to them

(as amended on 07-04-2025)

Based on Item 3 of Article 301, of subitem 1.3 of Item 1 and Item 2 of Article 302, of article 304 of the Tax Code of the Republic of Belarus (further – the Code) and in pursuance of article 8 of the Law of the Republic of Belarus of December 31, 2021 "About change of the laws on the tax matters" the Council of Ministers of the Republic of Belarus DECIDES: No. 141-Z

1. Approve Regulations on procedure and conditions of adoption of the obligation to provide the subsequent safe handling of the waste formed as a result of loss by self-propelled machines * and (or) by trail cars ** to them the consumer properties it (is applied).

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* For the purposes of this resolution self-propelled machines are understood as tractors, self-propelled road-building, utility, farm vehicles and other land trackless motorized vehicles (except for the automotor-vehicles with the maximum constructive speed of movement more than 50 km/h intended for movement on highways public) with engine capacity of internal combustion more than 50 cubic cm or the maximum (total) capacity of the electric motor (electric motors) more than 4 kW. At the same time by self-propelled machines the machines capacity of the power plant of less 5,5 of h.p. managed by row the going driver (operator) are not recognized.

** Trail cars are understood as the vehicle which is not equipped with the engine setting this vehicle in motion and towed by the self-propelled machine. Trail cars at which part of vertical loading is transferred to the towing vehicle (semitrailer trucks) also belong to trail cars.

2. Establish:

the list of the documents confirming release from utilization collection of self-propelled machines and (or) trail cars to them according to appendix 1;

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