RESOLUTION OF COUNCIL OF MINISTERS OF THE REPUBLIC OF BELARUS

of March 7, 2024 No. 164

About the tax matters

Based on paragraphs of the ninth or eleventh of part one of subitem 2.10 of Item 2 of the Presidential decree of the Republic of Belarus of March 14, 2022 No. 93 "About additional measures for ensuring stable functioning of economy" and in response to application bypassing provisions of Chapter VII of Articles of organization of the United Nations by number of the states concerning the Republic of Belarus, the Council of Ministers of the Republic of Belarus DECIDES: her citizens and legal entities of the unilateral rationing arrangements of economic nature which are not authorized by the Security Council of the United Nations and (or) incompatible with the principles and rules of international law

1. Establish from April 1, 2024 to December 31, 2026 rate of tax on the income of the foreign organizations which are not performing activities in the Republic of Belarus through permanent mission in the amount of 25 percent on the income specified in subitem 1.4 of Item 1 of article 189 of the Tax Code of the Republic of Belarus in case of obligations on payment of this tax concerning the foreign organizations which location is the state included in the list of the foreign states making unfriendly actions concerning the Belarusian legal and (or) physical persons, No. 209 determined by the resolution of Council of Ministers of the Republic of Belarus of April 6, 2022.

2. Suspend till December 31, 2026 inclusive execution of regulations of international agreements on avoidance of double taxation according to appendix.

The term of application of the response measure specified in part one of this Item can be reduced in case of elimination of the circumstances which formed the basis for its application or according to the offer of the Ministry of Taxes and Tax Collection.

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