RESOLUTION OF COUNCIL OF MINISTERS OF THE REPUBLIC OF BELARUS

of December 27, 2022 No. 919

About change of the resolution of Council of Ministers of the Republic of Belarus of October 30, 2019 No. 735

Based on Item 7 of article 35 of the Tax Code of the Republic of Belarus the Council of Ministers of the Republic of Belarus DECIDES:

1. Bring in the resolution of Council of Ministers of the Republic of Belarus of October 30, 2019 No. 735 "About efficiency evaluation of privileges on taxes, charges (duties)" the following changes:

1.1. in part two of Item 2 of the word of "Item part two" to replace with the word "Item";

1.2. in Regulations on the evaluation procedure of efficiency of privileges on taxes, charges (duties) approved by this resolution:

add the Provision with Item 3-1 of the following content:

"3-1. The efficiency evaluation of tax benefits is performed only concerning the stimulating tax benefits.";

to exclude part one of item 4;

in paragraph one of part one of Item 7 of the word "till February 1" shall be replaced with words "till May 1";

exclude Item 8;

state Item 9 in the following edition:

"9. The State Customs Committee annually till March 1 represents to the Ministry of Finance the list of the organizations (individual entrepreneurs) who used in the expired year privileges on the tax discharge for value added in case of commodity importation, works (services) on the territory of the Republic of Belarus, import customs duty, including efficiency of which is subject to assessment in the current year, with indication of accounting number of the payer, the payment amount which did not come to the budget in connection with application of privilege, the legal act according to which the privilege, and privilege type is provided.";

in Item 10:

in the paragraph the second shall be replaced with words the words "till May 1" "till April 25";

third to exclude the paragraph;

the fourth to state the paragraph in the following edition:

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