of June 30, 2012 No. 41
About financial accounting of the value added tax
Based on the paragraph of the fourth Item 5 of article 5 of the Law of the Republic of Belarus of July 12, 2013 "About financial accounting and the reporting" the Ministry of Finance of the Republic of Belarus DECIDES: No. 57-Z
1. Approve the Instruction for financial accounting of the value added tax it (is applied).
2. Recognize to invalid:
the resolution of the Ministry of Finance of the Republic of Belarus of December 16, 2003 No. 176 "About approval of the Instruction about procedure for reflection in financial accounting of the value added tax" (The national register of legal acts of the Republic of Belarus, 2004, No. 8, 8/10415);
the resolution of the Ministry of Finance of the Republic of Belarus of December 31, 2004 No. 193 "About modification and amendments in the resolution of the Ministry of Finance of the Republic of Belarus of December 16, 2003 No. 176" (The national register of legal acts of the Republic of Belarus, 2005, No. 18, 8/12008);
Item 3 of the resolution of the Ministry of Finance of the Republic of Belarus of May 26, 2010 No. 60 "About modification and amendments in some resolutions of the Ministry of Finance of the Republic of Belarus and recognition voided some regulatory legal acts of the Ministry of Finance of the Republic of Belarus" (The national register of legal acts of the Republic of Belarus, 2010, No. 147, 8/22441).
3. This resolution becomes effective after its official publication.
Minister
A. M. Harkovets
Approved by the Resolution of the Ministry of Finance of the Republic of Belarus of June 30, 2012 No. 41
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