of May 19, 2005 No. 21
About some questions connected using general part of the Tax code of the Republic of Belarus
Due to the enforcement of the General part of the Tax code of the Republic of Belarus and for the purpose of explanation of some questions of application of the tax legislation Plenum of Supreme Economic Court of the Republic of Belarus, being guided by Articles 74, 75 Codes of the Republic of Belarus about judicial system and the status of judges,
DECIDES:
1. Economic courts of the Republic of Belarus (further - economic courts) should mean that the General part of the Tax code of the Republic of Belarus (further - the Code) is enacted since January 1, 2004, except for provisions, for which the Law of the Republic of Belarus of January 4, 2003 "About enforcement of the General part of the Tax code of the Republic of Belarus" (The national register of legal acts of the Republic of Belarus, 2003, No. 8, 2/933; No. 85, 2/977) (further the introduction Law) are established other terms of entry into force.
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The document ceased to be valid since December 19, 2019 according to Item 19 of the Resolution of the Plenum of the Supreme Court of the Republic of Belarus of December 19, 2019 No. 6