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

of October 9, 2025 No. 105/49

About change of the resolution of the Ministry of Finance of the Republic of Belarus and the Ministry of Taxes and Tax Collection of the Republic of Belarus of April 17, 2019 No. 19/18

Based on part two of subitem 5.1 of Item 5 of article 137 of the Tax Code of the Republic of Belarus the Ministry of Finance of the Republic of Belarus and the Ministry of Taxes and Tax Collection of the Republic of Belarus DECIDE:

1. "About procedure for offsetting of difference between the amount of the tax deductions and total amount of the value added tax" to state preamble of the resolution of the Ministry of Finance of the Republic of Belarus and the Ministry of Taxes and Tax Collection of the Republic of Belarus of April 17, 2019 to No. 19/18 in the following edition:

"Based on part two of subitem 5.1 of Item 5 of article 137 of the Tax Code of the Republic of Belarus the Ministry of Finance of the Republic of Belarus and the Ministry of Taxes and Tax Collection of the Republic of Belarus DECIDE:".

2. This resolution becomes effective after its official publication.

Minister of Finance of the Republic of Belarus

Yu.M.Seliverstov

Minister of Taxes and Tax Collection of the Republic of Belarus

D.N.Kiyko

It is approved

Brest regional executive committee

 

Vitebsk regional executive committee

 

Gomel regional executive committee

 

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