of May 26, 2011 No. 216
About measures for increase in efficiency of use of intellectual property items
For the purpose of increase in efficiency of use of intellectual property items as one of factors of increase in competitiveness of domestic economy and expansion of its export potential:
1. Determine that from January 1, 2012 to December 31, 2016 the profit of the organizations got from realization (transfer) of property rights on objects of the right of industrial property (except for means of individualization of participants of civil circulation, goods, works, services), is exempted from the taxation by the income tax.
2. Make change and addition to the following presidential decrees of the Republic of Belarus:
2.1. subitem 1.1 of Item 1 of the Presidential decree of the Republic of Belarus of March 9, 2009 No. 123 "About some measures for stimulation of innovative activities in the Republic of Belarus" (The national register of legal acts of the Republic of Belarus, 2009, No. 66, 1/10522; 2010, 120, 1/11643) to state No. in the following edition:
"1.1. the scientific organizations created in the form of organizations and the organizations providing the higher and postgraduate education, advanced training and retraining of personnel which according to constituent documents are granted the right to perform the activities which are bringing in incomes with the consent of state bodies (the state organizations) in subordination (maintaining) of which these organizations are (which part are), or the organizations using the results of intellectual activities (providing use of these results), belonging to these organizations, due to exceeding remaining at their order from implementation of these activities of the income over expenses including from transfer of property rights on results of intellectual activities for agreements have the right to create the owner of their property.
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