of April 10, 2008 No. 201
About video interactive games
For the purpose of development of physical culture and sport, including the Olympic and paraolympic movements, health care, education, protection of historical and cultural values I decide:
1. Approve the enclosed Regulations on procedure of activities for the organization and holding video interactive games in the territory of the Republic of Belarus.
2. Organizers of video interactive games keep separate account of the income and expenses on each held game.
When implementing other types of activity organizers of video interactive games shall keep separate account of the income and expenses and to pay on these types of activity taxes, charges (duties) and other obligatory payments according to the legislation.
3. Purpose on development of physical culture and sport, including the Olympic and paraolympic movements, health cares, educations, protection of historical and cultural values, and also go to other purposes determined by the President of the Republic of Belarus:
the organizers of video interactive games who are the state legal entities or republican state public associations - at least two thirds of the net profit got from the organization and holding such games;
the state legal entities and republican state public associations, the being founders (participants) of organizers of video interactive games, - the dividends (in full) after their taxation according to the legislation paid by organizers of video interactive games in case of profit distribution, received from the organization and holding such games.
At the same time organizers of video interactive games shall pay dividends to the founders (participants) quarterly.
Organizers of video interactive games and their founders (participants) quarterly to the 25th following reporting quarter submit in the Ministry of Finance the report on the direction of part of net profit and dividends for the purposes determined by part one of this Item.
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