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RESOLUTION OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF BELARUS

of December 21, 2011 No. 136

About procedure for carrying out offset of taxes, charges (duties), other obligatory payments which are subject to payment by the payer (other obliged person) and monetary commitments of receivers of budgetary funds before this payer (other obliged person)

(as amended on 11-11-2025)

Based on subitem 4.11-2 of item 4 of 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 October 31, 2001 No. 1585, the Ministry of Finance of the Republic of Belarus DECIDES:

1. Approve the Instruction about procedure for carrying out offset of taxes, charges (duties), other obligatory payments which are subject to payment by the payer (other obliged person), and monetary commitments of receivers of budgetary funds before this payer (other obliged person) it (is applied).

2. This resolution becomes effective since January 1, 2012.

Minister

A. M. Harkovets

It is approved

Minister of Taxes and Tax Collection of the Republic of Belarus

December 20, 2011 

 

V. N. Poluyan

It is approved

Chairman of the State Customs Committee of the Republic of Belarus

December 19, 2011

 

A.F.Shpilevsky

Approved by the Resolution of the Ministry of Finance of the Republic of Belarus of December 21, 2011 No. 136

The instruction about procedure for carrying out offset of taxes, charges (duties), other obligatory payments which are subject to payment by the payer (other obliged person) and monetary commitments of receivers of budgetary funds before this payer (other obliged person)

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