RESOLUTION OF THE MINISTRY OF TAXES AND TAX COLLECTION OF THE REPUBLIC OF BELARUS

of April 30, 2025 No. 21

About change of the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of April 26, 2022 No. 17

Based on paragraphs of the first and third Item 21 of article 243 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 April 26, 2022 No. 17 "About provision of data" the following changes:

third subitem 1.1 of Item 1 to state the paragraph in the following edition:

"data on the parcels of land provided to physical persons for construction of the one-apartment, blocked apartment house or for construction and servicing of the one-apartment, blocked apartment house, country construction, on which within three years from decision date about provision of the parcel of land (if adoption of such decision is not required – within three years from the date of state registration of transition of the rights to such parcel of land), or within three years from decision date about change of purpose of the parcel of land on purpose for construction of the one-apartment, blocked apartment house or for construction and servicing of the one-apartment, blocked apartment house, country construction, or within three years from the date of state registration of the termination of existence of the apartment house, giving or within six years from the date of state registration of emergence of the right to the parcel of land of the winner of auction or the single participant of cancelled auction for sale of the parcel of land state registration of creation of the apartment house, giving, in form according to appendix 2 is not made;";

to be reworded as follows appendix 2 to this resolution it (is applied).

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info