RESOLUTION OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF BELARUS

of March 15, 2000 No. 19

About approval of the instruction about procedure for reflection in financial accounting of the value added tax by state-financed organizations

According to the Regulations on the Ministry of Finance of the Republic of Belarus approved by the resolution of Council of Ministers of the Republic of Belarus of April 11, 1997 N334 (Collection of decrees, presidential decrees and orders of the Government of the Republic of Belarus, 1997, N 12, Art. 421; N 20, of Art. 710; N 36, of Art. 1132; 1998, N 22, Art. 592; N 28, of Art. 733; National register of legal acts of the Republic of Belarus, 1999, N 29, 5/507; N 79, 5/1787; 2000, N 5, 5/2308; N 20, 5/2606), the Ministry of Finance of the Republic of Belarus decides:

1. Approve the Instruction about procedure for reflection in financial accounting of the value added tax by state-financed organizations it (is applied).

2. Excluded

Approved by the Resolution of the Ministry of Finance of the Republic of Belarus on March 15, 2000 No. 19

The instruction about procedure for reflection in financial accounting of the value added tax by state-financed organizations

1. State-financed organizations (further - the organizations) in case of purchase of goods (works, services) within budgetary appropriations on expenses according to the estimate pay their all-in cost including tax on value added (further for the text - tax) which is not subject to compensation. Goods purchased (works, services) in financial accounting consider at full cost with reflection of expenses by the corresponding codes of economic (subject) classification of budgets expenses of the Republic of Belarus.

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