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RESOLUTION OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF BELARUS

of September 29, 2025 No. 100

About change of the resolution of the Ministry of Finance of the Republic of Belarus of December 21, 2011 No. 136

Based on subitem 4.11-2 of item 4 of the Regulations on the Ministry of Finance of the Republic of Belarus approved by the resolution of Council of Ministers of the Republic of Belarus of October 31, 2001 No. 1585, the Ministry of Finance of the Republic of Belarus DECIDES:

1. Bring in the resolution of the Ministry of Finance of the Republic of Belarus of December 21, 2011 No. 136 "About approval of the Instruction about procedure for carrying out offset of taxes, charges (duties), other obligatory payments which are subject to payment by the payer (other obliged person) and monetary commitments of receivers of budgetary funds before this payer (other obliged person), including on means of the state trust budget funds" the following changes:

to state the name, preamble and Item 1 in the following edition:

"About procedure for carrying out offset of taxes, charges (duties), other obligatory payments which are subject to payment by the payer (other obliged person) and monetary commitments of receivers of budgetary funds before this payer (other obliged person)

Based on subitem 4.11-2 of item 4 of the Regulations on the Ministry of Finance of the Republic of Belarus approved by the resolution of Council of Ministers of the Republic of Belarus of October 31, 2001 No. 1585, the Ministry of Finance of the Republic of Belarus DECIDES:

1. Approve the Instruction about procedure for carrying out offset of taxes, charges (duties), other obligatory payments which are subject to payment by the payer (other obliged person), and monetary commitments of receivers of budgetary funds before this payer (other obliged person) it (is applied).";

in the Instruction about procedure for carrying out offset of taxes, charges (duties), other obligatory payments which are subject to payment by the payer (other obliged person), and monetary commitments of receivers of budgetary funds before this payer (other obliged person), including on means of the state trust budget funds, approved by this resolution:

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