of September 11, 2023 No. 283
About change of presidential decrees of the Republic of Belarus
1. Make changes to presidential decrees of the Republic of Belarus (appendix 1).
2. Recognize invalid presidential decrees of the Republic of Belarus (appendix 2).
3. This Decree becomes effective in the following procedure:
paragraphs the eighth and ninth item 4 of appendix 1 - since October 1, 2023;
other provisions of this Decree - after its official publication.
President of the Republic of Belarus
A. Lukashenko
Appendix 1
to the Presidential decree of the Republic of Belarus of September 11, 2023 No. 283
1. In Item 1 of the Presidential decree of the Republic of Belarus of October 15, 2015 No. 422 "About submission of information to tax authorities of foreign states":
state subitem 1.1 in the following edition:
"1.1. for the purposes of this Decree:
the terms "the account holder (the client under the agreement)", "agreement", "foreign state", "foreign physical person", "information on accounts (agreements)", "client", "international treaty of the Republic of Belarus", "account", "financial institutions of the Republic of Belarus" are used in the values determined in item 4 of article 861 of the Tax Code of the Republic of Belarus;
the term "foreign organization" is used in the value determined in Item 2 of article 15 of the Tax Code of the Republic of Belarus;";
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