of February 12, 2025 No. 5
About change of the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of January 30, 2019 No. 5
Based on Item 27 of Article 205, of paragraph two of item 4 of article 336 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 January 30, 2019 No. 5 "About approval of the Instruction about procedure for accounting of the income and expenses" the following changes:
in preamble of the word of "Items 18 and 27" shall be replaced with words "parts one of Item 18 and Item 27";
in the Instruction about procedure for accounting of the income and expenses approved by this resolution:
"has the right" to add Item 65 part one after the word with the words "since the beginning of the accounting period";
add Item 74 with parts of the following content:
"Provisions of part four of this Item are not applied in case of reduction of the price of goods at the time of carrying out calculations for the realized goods (further – provision of discount).
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