of March 31, 2003 No. 34
About approval of the instruction about procedure for calculation and payment of offshore collection
According to the Presidential decree of the Republic of Belarus of March 12, 2003 No. 104 "About offshore collection" (2003, No. 32, 1/4445) the Ministry of Taxes and Tax Collection of the Republic of Belarus decides the national register of legal acts of the Republic of Belarus:
Approve the enclosed Instruction about procedure for calculation and payment of offshore collection.
Minister K. A. Sumar
The Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus is approved on March 31, 2003 No. 34
1. The instruction about procedure for calculation and payment of offshore collection is developed based on the Presidential decree of the Republic of Belarus of March 12, 2003 No. 104 "About offshore collection" (The national register of legal acts of the Republic of Belarus, 2003, No. 32, 1/4445).
2. The list of offshore zones - the states (territories) in which the preferential tax regime is effective and (or) is not provided disclosure and provision of information on financial transactions, No. 353 "About approval of the list of offshore zones and about modification and amendments in the Presidential decree of the Republic of Belarus of March 12, 2003 No. 104" is approved by the Presidential decree of the Republic of Belarus of May 25, 2006 (The national register of legal acts of the Republic of Belarus, 2006, No. 86, 1/7619);
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The document ceased to be valid according to the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of December 31, 2009 No. 87