PRESIDENTIAL DECREE OF THE REPUBLIC OF BELARUS

of March 13, 2024 No. 91

About change of the Presidential decree of the Republic of Belarus

1. Bring in the Presidential decree of the Republic of Belarus of March 14, 2022 No. 93 "About additional measures for ensuring stable functioning of economy" the following changes:

1.1. in subitem 2.13 of Item 2:

from word part seven", taking into account provisions of paragraphs of the ninth and tenth of part one of Item 1 of article 90 of the Tax Code of the Republic of Belarus" to exclude;

add the subitem with part of the following content:

"Receipt of permission and payment of the fee in case of property acquisition called in paragraphs the second or fourth part one of this subitem (further if other is not determined, - property), in cases are not required:

alienations by banks, "Development Bank of the Republic of Belarus" open joint stock company of the property received by them from debtors, to the third parties regardless of type and method of its acquisition;

alienations by legal entities of real estate:

the leasing acting as subject of the agreement of finance lease (leasing) completed by the redemption of subject of leasing upon transition of the property right to such real estate from the lessor to the leasing recipient;

the leasing acting as subject of the agreement of finance lease (leasing), to the third party during leasing term;

earlier acquired by them for the purposes of transfer under agreements of finance lease (leasing) and returned to them by leasing recipients under the agreements of finance lease (leasing) which stopped the action are not completed by the redemption of objects of leasing;

the obligation fulfillment accepted in providing under the agreement of finance lease (leasing), in case of the address of collection on such real estate and its realization in case of non-execution by the leasing recipient of the obligations;

alienations to physical persons builders, customers according to the legislation on architectural and town-planning activities of real estate concerning which they are such builders, customers;

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