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The document ceased to be valid since  November 7, 2019 according to Appendix 2 to the Presidential decree of the Republic of Belarus of October 31, 2019 No. 411

PRESIDENTIAL DECREE OF THE REPUBLIC OF BELARUS

of April 17, 2010 No. 185

About some tax matters on value added of turnovers on implementation of works on construction, content and repair of objects of gardening partnerships

For the purpose of creation of proper conditions for the taxation in case of accomplishment by subjects of managing of works on construction, content and repair of objects of gardening partnerships:

1. Approve the enclosed list of works on construction, content and repair of objects of gardening partnerships *, turnovers on which realization in the territory of the Republic of Belarus are exempted from taxation on value added. ______________________________

* For the purposes of this Decree objects of gardening partnership are understood as the common use facilities of gardening partnership determined in paragraph three of part two of Item 2 of the Regulations on gardening partnership approved by the Presidential decree of the Republic of Belarus of January 28, 2008 No. 50 "About measures for streamlining of activities of gardening partnerships" (The national register of legal acts of the Republic of Belarus, 2008, No. 29, 1/9400).

2. In two-month time to provide to Council of Ministers of the Republic of Belarus reduction of acts of the legislation in compliance with this Decree and to take other measures for its realization.

3. This Decree becomes effective after its official publication and extends the action to the relations which arose since January 1, 2010.

President of the Republic of Belarus A. Lukashenko

Approved by the Presidential decree of the Republic of Belarus of April 17, 2010 , No. 185

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