of May 17, 2010 No. 736
About procedure for determination by the organizations of the amount of exceeding of taxes during the corresponding period of 2010
According to the paragraph third Item 3 of the Presidential decree of the Republic of Belarus of April 19, 2010 No. 187 "About stimulation in 2010 developments of industrial production" DECIDES: Council of Ministers of the Republic of Belarus
1. Approve the enclosed Regulations on procedure for determination by the organizations of the amount of exceeding of taxes during the corresponding period of 2010.
2. This resolution becomes effective since January 1, 2010.
Prime Minister
Republic of Belarus S. Sidorsky
Approved by the Resolution of Council of Ministers of the Republic of Belarus of May 17, 2010 No. 736
1. This Provision establishes procedure for determination in 2010 by 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), the amounts of exceeding of the value added tax (except the value added tax levied in case of commodity importation on customs area of the Republic of Belarus) (further - the value added tax) and the income tax according to the Presidential decree of the Republic of Belarus of April 19, 2010 No. 187 "About stimulation in 2010 of development of industrial production" (The national register of legal acts of the Republic of Belarus, 2010, No. 96, 1/11560).
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The document ceased to be valid since January 1, 2026 according to Item 1 of the Resolution of Council of Ministers of the Republic of Belarus of June 10, 2025 No. 323