PRESIDENTIAL DECREE OF THE REPUBLIC OF BELARUS

of July 31, 2025 No. 292

About change of presidential decrees of the Republic of Belarus

1. Make changes to presidential decrees of the Republic of Belarus (appendix).

2. This Decree becomes effective after its official publication.

Appendix

to the Presidential decree of the Republic of Belarus of July 31, 2025 No. 292

The list of the changes made to presidential decrees of the Republic of Belarus

1. In the Presidential decree of the Republic of Belarus of July 9, 2001 No. 374 "About the taxation":

to state preamble and Item 1 in the following edition:

"Based on subitem 1.11 of Item 1 of Article 118 and Item 5 of article 181 of the Tax Code of the Republic of Belarus:

1. Establish the list of the creative unions of the Republic of Belarus, turnovers on realization in the territory of the Republic of Belarus of goods (works, services) which are exempted from the value added tax, and gross profit - from the taxation by the income tax (appendix).";

in appendix to the Decree:

state the name in the following edition:

"The list of the creative unions of the Republic of Belarus, turnovers on realization in the territory of the Republic of Belarus of goods (works, services) which are exempted from the value added tax, and gross profit - from the taxation by the income tax";

paragraphs the first, the eighth, twelfth and thirteenth to exclude.

2. In Item 1 of the Presidential decree of the Republic of Belarus of July 21, 2014 No. 361 "About single questions of the taxation, financial accounting, revaluation of property and collection of the rent":

exclude subitem 1.4;

state subitem 1.7 in the following edition:

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