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RESOLUTION OF THE MINISTRY OF TAXES AND TAX COLLECTION OF THE REPUBLIC OF BELARUS

of February 6, 2023 No. 5

About change of the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of May 18, 2020 No. 9

Based on part one of Item 31 of the Regulations on implementation of activities in the field of the gaming approved by the Presidential decree of the Republic of Belarus of January 10, 2005 No. 9, of the paragraph of third Item 5 of article 107 of the Tax Code of the Republic of Belarus, subitem 5.6 of Item 5 of the Regulations on the Ministry of Taxes and Tax Collection of the Republic of Belarus approved by the resolution of Council of Ministers of the Republic of Belarus of October 31, 2001 No. 1592, the Ministry of Taxes and Tax Collection of the Republic of Belarus DECIDES:

1. Bring in appendix to the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of May 18, 2020 No. 9 "About the reporting in the field of gaming" the following changes:

" (the accepted rates in gamblings)" to exclude from the name of column 5 of the word;

to state the interlinear note "4" to this appendix in the following edition:

"4 Yielded analytics on account 90 "Revenues and expenses on the current activities" or data of source accounting (settlement) documents, books of the cashier, other documents which maintaining is provided by the regulatory legal acts regulating activities in the field of gaming about the accepted rates in gamblings (on the permitted types of activity in the field of gaming), and also about income gained for provision to other persons of possibility of the organization and (or) carrying out gamblings by means of use of technical solutions of virtual gambling institution (on activities in the field of gaming for content of virtual gambling institution).".

2. This resolution becomes effective after its official publication.

Minister

S.E.Nalivayko

 

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