of March 20, 2009 No. 144
About single questions of the taxation
For the purpose of enhancement and systematization of the tax legislation I decide:
1. Approve the enclosed list of capital structures (buildings, constructions) intended for environmental protection and the improvement of ecological situation exempted from taxation on the real estate.
2. Make changes to the following presidential decrees of the Republic of Belarus:
2.1. ceased to be valid according to the Presidential decree of the Republic of Belarus of 09.09.2022 No. 316
2.2. ceased to be valid according to the Presidential decree of the Republic of Belarus of 24.08.2022 No. 298
3. Recognize invalid:
The presidential decree of the Republic of Belarus of March 7, 2006 No. 142 "About approval of the list of the fixed assets intended for environmental protection and the improvement of ecological situation exempted from taxation on the real estate" (The national register of legal acts of the Republic of Belarus, 2006, No. 39, 1/7332);
The presidential decree of the Republic of Belarus of November 13, 2006 No. 670 "About some tax matters of Academy of management in case of the President of the Republic of Belarus" (The national register of legal acts of the Republic of Belarus, 2006, No. 187, 1/8076).
4. This Decree becomes effective from the date of its signing and extends to the relations which arose since January 1, 2009.
President of the Republic of Belarus
A. Lukashenko
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The document ceased to be valid since September 14, 2023 according to Item 2 of the Presidential decree of the Republic of Belarus of September 11, 2023 No. 283