RESOLUTION OF COUNCIL OF MINISTERS OF THE REPUBLIC OF BELARUS

of April 17, 2023 No. 258

About procedure for issue of the conclusion about reference of goods to cultural values

Based on part two of subitem 1.9 of Item 1 of Article 118 and part two of subitem 1.7 of Item 1 of article 119 of the Tax Code of the Republic of Belarus the Council of Ministers of the Republic of Belarus DECIDES:

1. Approve Regulations on procedure for issue of the conclusion about reference of goods to cultural values it (is applied).

2. In the column "Name of Ministerial Procedure" of subitem 1.2.3 of Item 1.2 of the single list of the ministerial procedures performed concerning subjects of the managing approved by the resolution of Council of Ministers of the Republic of Belarus of September 24, 2021 No. 548, of the word "the conclusions that the goods belong to cultural values" shall be replaced with words "the conclusions about reference of goods to cultural values".

3. This resolution becomes effective after its official publication.

Approved by the Resolution of Council of Ministers of the Republic of Belarus of April 17, 2023 No. 258

Regulations on procedure for issue of the conclusion about reference of goods to cultural values

1. This Provision establishes procedure for issue by the Ministry of Culture of the conclusion about reference of goods to cultural values (further - the conclusion).

2. The conclusion is the basis for tax exemption on value added:

turnovers on realization of cultural values in the territory of the Republic of Belarus according to the paragraph the second parts one of subitem 1.9 of Item 1 of article 118 of the Tax Code of the Republic of Belarus;

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