PRESIDENTIAL DECREE OF THE REPUBLIC OF BELARUS

of January 8, 2024 No. 12

About change of the Presidential decree of the Republic of Belarus

1. Bring in the Presidential decree of the Republic of Belarus of October 20, 2006 No. 622 "About questions of revaluation of fixed assets, profitable investments in tangible assets, objects of construction in progress and the equipment to installation" the following changes:

1.1. in Item 1:

state subitem 1.1 in the following edition:

"1.1. if other is not established by the President of the Republic of Belarus, revaluation (change in value) of the fixed assets, profitable investments in tangible assets, the equipment to installation (further, unless otherwise specified, - property) which are registered in financial accounting (the book of accounting of the income and expenses of the organizations applying simplified taxation system) is made according to the procedure, determined by the Ministry of Economics, the Ministry of Finance, the Ministry of Architecture taking into account requirements of this Decree:

concerning buildings, constructions and transfer devices - annually all organizations;

concerning the types of property which are not specified in the paragraph the second this subitem - according to the decision of the head of the organization;";

the fourth subitem 1.3 to add the paragraph with the offer of the following content: "Calculation of the specified coefficients is perfromed by the organizations taking into account coefficients of change in value of types (groups) of the fixed assets calculated by National Statistical Committee;";

in subitem 1.5:

state paragraph two in the following edition:

"the property which is in the territories of evacuation area (alienation), zone of first-priority settling out, zone of the subsequent settling out from which the population is settled out and on which the check mode is set determined according to article 6 of the Law of the Republic of Belarus of May 26, 2012 No. 385-Z "About legal regime of the territories which underwent to radioactive pollution as a result of catastrophic crash on the Chernobyl NPP";";

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