PRESIDENTIAL DECREE OF THE REPUBLIC OF BELARUS

of May 24, 2012 No. 239

About entering of amendments and changes into the Presidential decree of the Republic of Belarus of June 13, 2008 No. 329

1. Bring in the Presidential decree of the Republic of Belarus of June 13, 2008 No. 329 "About some questions of recognition of debt the bad debt and its write-offs" (The national register of legal acts of the Republic of Belarus, 2008, No. 145, 1/9789; 2010, No. 107, 1/11593) following amendments and changes:

1.1. preamble after the words "budget funds" to add with words to "the rent for the parcels of land which are in state-owned property";

1.2. in Item 1:

1.2.1. in subitem 1.1:

1.2.1.1. the paragraph one to state in the following edition:

"1.1. the debt of the Belarusian organizations, the physical persons taking the residence * in the Republic of Belarus, the physical persons registered as individual entrepreneurs in the Republic of Belarus on taxes, charges (duties), contributions to the state trust budget funds, the rent for the parcels of land which are in state-owned property, to compulsory insurance premiums and other payments in Social Security Fund of the population of the Ministry of Labour and Social Protection (further if other is not provided, debt on obligatory payments) is recognized the bad debt and is written off in cases:";

1.2.1.2. the paragraph one to add with the interlinear note of the following content: "______________________________

* For the purposes of this Decree the residence of physical person is determined according to article 18 of the Tax Code of the Republic of Belarus.";

1.2.1.3. in subitem 1.1.3:

"work and social protection" to add paragraph two after words with the words "and on the state fee";

the fifth to state the paragraph in the following edition:

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