Document from EA Legislation database © 2025-2026 EA Legislation LLC

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

RESOLUTION OF THE PLENUM OF SUPREME ECONOMIC COURT OF THE REPUBLIC OF BELARUS

of May 19, 2005 No. 21

About some questions connected using general part of the Tax code of the Republic of Belarus

(as amended on 30-01-2020)

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.

free document

Full text available after Login.

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info

Effectively work with search system

Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system

Get help

If you cannot find the required document, or you do not know where to begin, go to Help section.

In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.

You also may open the section Frequently asked questions. This section provides answers to questions set by users.