of August 1, 2012 No. 723
About approval of the Regulations on procedure for determination by the organizations of the amount of exceeding of the income tax following the results of 2012
According to subitem 3.4.2 of Item 3 of the Presidential decree of the Republic of Belarus of June 6, 2011 "About some questions of stimulation of development of highly effective productions" the Council of Ministers of the Republic of Belarus DECIDES: No. 231
1. Approve the enclosed Regulations on procedure for determination by the organizations of the amount of exceeding of the income tax following the results of 2012.
2. This resolution becomes effective from the date of its official publication.
Prime Minister of the Republic of Belarus M. Myasnikovich
Approved by the Resolution of Council of Ministers of the Republic of Belarus of August 1, 2012 No. 723
1. This Provision establishes procedure for determination by the organizations of the amount of exceeding of the income tax following the results of 2012 according to the Presidential decree of the Republic of Belarus of June 6, 2011 No. 231 "About some questions of stimulation of development of highly effective productions" (The national register of legal acts of the Republic of Belarus, 2011, No. 65, 1/12585) in case of accomplishment by them of the conditions established in subitem 1.1 of Item 1 of this Decree.
2. The amount of exceeding of the income tax following the results of 2012 is determined in the following procedure:
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The document ceased to be valid since January 1, 2026 according to Item 1 of the Resolution of Council of Ministers of the Republic of Belarus of June 10, 2025 No. 323