of April 14, 2011 No. 145
About some tax matters in spheres of culture and information
For the purpose of stimulation of cultural activities, and also charity and provision of the free (sponsor's) aid in spheres of culture and information I decide:
1. Approve the list of services in the field of culture which turnovers on realization in the territory of the Republic of Belarus are exempted from the value added tax, according to appendix 1.
Action of Items 1-8 of the list specified in part one of this Item does not extend to cultural and entertaining (night) clubs and gambling institutions.
2. Determine that:
2.1. No. 312 is excluded according to the Presidential decree of 14.03.2017 No. 87 of 11.07.2012
2.2. No. 312 is excluded according to the Presidential decree of 14.03.2017 No. 87 of 11.07.2012
2.3. No. 312 is excluded according to the Presidential decree of 14.03.2017 No. 87 of 11.07.2012
2.4. from the taxation the income tax exempts the profit of the organizations in the amount of no more than 10 gross profit percents donated in the procedure established by the legislation registered in the territory of the Republic of Belarus:
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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