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

of April 21, 2023 No. 16

About change of the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of April 26, 2022 No. 17

Based on Item 21 of article 243 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 the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of April 26, 2022 No. 17 "About provision of data" the following changes:

paragraphs two and third to state to part one of Item 1 in the following edition:

"data on the parcels of land provided to legal entities for construction and (or) servicing of capital structures (buildings, constructions) on which within three years from decision date about provision of the parcel of land (if adoption of such decision is not required – within three years from the date of state registration of transition of the rights to such parcel of land) or within three years from decision date about change of purpose of the parcel of land are not made state registration of creation of capital structures (buildings, constructions), including the last from constructed facilities, and (or) state registration of change of capital structures (buildings, constructions) in connection with commissioning of the last queue of construction and (or) start-up complex (except for the elements of improvement which are separate queue of construction or start-up complex), in form according to appendix 1;

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