RESOLUTION OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF BELARUS

of October 10, 2001 No. 103

About approval of rules of reflection in financial accounting of the organizations of the tax credit for the value added tax which is subject to payment in case of commodity importation (works, services) on customs area of the Republic of Belarus

According to 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 April 11, 1997 No. 334 (Collection of decrees, presidential decrees and orders of the Government of the Republic of Belarus, 1997, No. 12, Art. 421; No. 20, Art. 710; No. 36, Art. 1132; 1998, No. 22, Art. 592; No. 28, Art. 733; National register of legal acts of the Republic of Belarus, 1999, No. 29, 5/507; No. 79, 5/1787; 2000, No. 5, 5/2308; No. 20, 5/2606; No. 55, 5/3322; 2001, No. 17, 5/5198), the Ministry of Finance of the Republic of Belarus decides:

Approve the enclosed Rules of reflection in financial accounting of the organizations of the tax credit for the value added tax which is subject to payment in case of commodity importation (works, services) on customs area of the Republic of Belarus.

Approved by the Resolution on taxes and fees of the Ministry of the Republic of Belarus of October 10, 2001 No. 103

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