PRESIDENTIAL DECREE OF THE REPUBLIC OF BELARUS

of August 9, 2011 No. 349

About some questions of application of simplified taxation system

For the purpose of creating favorable conditions for implementation of business activity:

1. Establish in 2011 for the organizations and individual entrepreneurs – taxpayers in case of simplified taxation system (further – simplified taxation system) the size of the gross revenue determined according to the procedure, established by the Tax code of the Republic of Belarus (further – the size of gross revenue), the accruing result since the beginning of year no more:

12 000 000 000 Belarusian rubles – for application of simplified taxation system with the tax discharge on value added;

3 400 000 000 Belarusian rubles – for application of simplified taxation system with the tax discharge on value added, or without the tax discharge on value added, or with use as tax base of gross income.

2. Determine that:

2.1. in case of the application of simplified taxation system of the organization (except for specified in part three of this subitem) with the number of workers on average from the beginning of year on the accounting period inclusive no more than 15 people determined according to the procedure established by the Tax code of the Republic of Belarus and individual entrepreneurs whose size of gross revenue the accruing result since the beginning of 2011 does not exceed 3 400 000 000 Belarusian rubles there is the tax period having the right to record since the beginning, including accounting of the value added tax, in the book of accounting of the income and expenses of the organizations and individual entrepreneurs applying simplified taxation system.

Since the month following the accounting period in which the size of gross revenue of the organizations and individual entrepreneurs the accruing result since the beginning of 2011 will exceed 3 400 000 000 Belarusian rubles and (or) the number of employees of the organization on average from the beginning of year on the accounting period inclusive will exceed 15 people, conducting financial accounting and the reporting is performed in accordance with general practice.

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