of January 28, 2009 No. 111
About approval of the list of types of activity of educational institutions when which implementing income gained by the students getting the general secondary, professional, vocational education from realization of the manufactured goods (performance of works, rendering services) provided by educational and program documentation, the plan of educational work of educational institution, programs of education is exempted from the income tax from physical persons
According to subitem 1.39 of Item 1 of article 163 of the Tax Code of the Republic of Belarus the Council of Ministers of the Republic of Belarus DECIDES:
1. Approve the enclosed list of types of activity of educational institutions when which implementing income gained by the students getting the general secondary, professional, vocational education from realization of the manufactured goods (performance of works, rendering services) provided by educational and program documentation, the plan of educational work of educational institution, programs of education is exempted from the income tax from physical persons.
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. 111
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The document ceased to be valid since August 10, 2019 according to Item 2 of the Resolution of Council of Ministers of the Republic of Belarus of August 5, 2019 No. 515