PRESIDENTIAL DECREE OF THE REPUBLIC OF BELARUS

of January 23, 2009 No. 48

About stimulation in 2009 of development of industrial production

For the purpose of creation of conditions for growth in volumes of release and sales of goods (works, services) by legal entities of the Republic of Belarus:

1. Determine that:

1.1. from January 1 to December 31, 2009 the organizations included in the list approved by Council of Ministers of the Republic of Belarus and approved with the President of the Republic of Belarus (further - the organizations), are exempted from payment in the budget of the amount of exceeding of the income tax, collection in republican fund of support of producers of agricultural products, the food and agrarian science (further - taxes) which are subject to payment during the corresponding period of 2009 in comparison with the amount of the taxes which were subject to payment during the corresponding period of 2008, corrected taking into account changes of the tax legislation in 2009 and increased by the coefficient considering forecast price index of producers of industrial output for 2009 and the individual task established by relevant organ of public administration on growth of volume of production.

The amount of taxes which was subject to payment during the corresponding period of 2008 is determined without the measures established in the Presidential decree of the Republic of Belarus of January 28, 2008 No. 46 "About stimulation in 2008 of development of industrial production" (The national register of legal acts of the Republic of Belarus, 2008, No. 29, 1/9396), and other measures taken according to decisions of the President of the Republic of Belarus and Council of Ministers of the Republic of Belarus;

1.2. the means released according to part one of subitem 1.1 of this Item:

in the amount of 15 percent monthly to 23rd following reporting go the organizations to budgets of areas and Minsk for the place of their statement to accounting in tax authorities;

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