PRESIDENTIAL DECREE OF THE REPUBLIC OF BELARUS

of February 27, 2009 No. 116

About some questions of revaluation of the fixed assets which are not completed by construction of facilities and the unspecified equipment

For the purpose of increase in goods competitiveness, products (works, services):

1. Determine that the organizations have the right not to make the revaluation (change in value) for January 1, 2009 of the fixed assets which are registered in their financial accounting are not completed by construction of facilities and the unspecified equipment provided by the Presidential decree of the Republic of Belarus of October 20, 2006 No. 622 "About questions of revaluation of the fixed assets which are not completed by construction of facilities and the unspecified equipment" (The national register of legal acts of the Republic of Belarus, 2006, No. 171, 1/8013).

2. Grant the right to the organizations which performed in accordance with the established procedure before entry into force of this Decree revaluation (change in value) of the fixed assets which are registered in their financial accounting which are not completed by construction of facilities and the unspecified equipment in a month from the date of entry into force of this Decree to correct data of business and tax accounting, having excluded results of this revaluation, to provide the specified tax declarations (calculations) to tax authorities and if necessary to make surcharge of taxes, charges, other obligatory payments in the budget without application of measures of the administrative responsibility.

3. Bring in Item 1 of the Presidential decree of the Republic of Belarus of October 20, 2006 No. 622 "About questions of revaluation of the fixed assets which are not completed by construction of facilities and the unspecified equipment" (The national register of legal acts of the Republic of Belarus, 2006, No. 171, 1/8013; 2008, No. 210, 1/9972) following amendments:

add subitem 1.1 with words "if other is not established by the President of the Republic of Belarus";

to add subitem 1.2 after the words "with reflection of its results" with the words "according to the legislation".

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