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RESOLUTION OF COUNCIL OF MINISTERS OF THE REPUBLIC OF BELARUS

of January 28, 2009 No. 109

About establishment of the list of types of activity when which implementing turnovers on realization in the territory of the Republic of Belarus by organizations of formation of the goods (the works, services) made (executed, rendered) students and provided by educational and program documentation, the plan of educational work of organization of education, programs of education, are exempted from the value added tax

(as amended on 16-05-2024)

Based on subitem 1.31 of Item 1 of article 118 of the Tax Code of the Republic of Belarus the Council of Ministers of the Republic of Belarus DECIDES:

1. Establish the list of types of activity when which implementing turnovers on realization in the territory of the Republic of Belarus by organizations of formation of the goods (the works, services) made (executed, rendered) students and provided by educational and program documentation, the plan of educational work of organization of education, programs of education, are exempted from the value added tax, according to appendix.

2. This resolution becomes effective since January 1, 2009.

Prime Minister of the Republic of Belarus

S. Sidorsky

Approved by the Resolution of Council of Ministers of the Republic of Belarus of January 28, 2009, No. 109

The list of types of activity when which implementing turnovers on realization in the territory of the Republic of Belarus by educational institutions of the goods (the works, services) made (executed, rendered) students and provided by educational and program documentation, the plan of educational work of educational institution, programs of education, are exempted from the value added tax

Code of the nation-wide qualifier of the Republic of Belarus OKRB 005-2011 "Types of economic activity"

Name of type of activity

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