of November 24, 2005 No. 546
About some tax matters of vehicles
1.1. No. 361 is excluded according to the Presidential decree of the Republic of Belarus of 21.07.2014
1.2. the tax base for calculation of the value added tax in case of realization by legal entities and individual entrepreneurs of the vehicles according to appendix acquired by them at physical persons in the territory of the Republic of Belarus is determined as difference between sales price including tax on value added and at the price of acquisition of these vehicles;
1.3. No. 361 is excluded according to the Presidential decree of the Republic of Belarus of 21.07.2014
2. In three-months time to provide to Council of Ministers of the Republic of Belarus reduction of acts of the legislation in compliance with this Decree and to take other measures for its realization.
3. This Decree becomes effective in ten days after its official publication, except for Item 2 and this Item which are becoming effective from the date of signing of this Decree.
President of the Republic of Belarus
A. Lukashenko
Appendix
to the Presidential decree of the Republic of Belarus of November 24, 2005 No. 546
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The document ceased to be valid since July 25, 2021 according to the Presidential decree of the Republic of Belarus of July 22, 2021 No. 285