of August 24, 2012 No. 51
About introduction of amendments to the resolution of the Ministry of Finance of the Republic of Belarus of June 30, 2012 No. 41
Based on subitem 4.32 of item 4 and Item 10 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 "Questions of the Ministry of Finance of the Republic of Belarus", the Ministry of Finance of the Republic of Belarus DECIDES:
1. The instruction for financial accounting of the value added tax approved by the resolution of the Ministry of Finance of the Republic of Belarus of June 30, 2012 No. 41 (The national legal Internet portal of the Republic of Belarus, 08.08. 2012, 8/26217) to be reworded as follows it (is applied).
2. This resolution becomes effective after its official publication.
First Deputy Minister V. V. Amarin
Approved by the Resolution of the Ministry of Finance of the Republic of Belarus of June 30, 2012 No. 41
Instruction for financial accounting of the value added tax
1. This Instruction determines procedure for reflection in financial accounting of the value added tax in the organizations (except for banks, the non-bank credit and financial organizations, state-financed organizations) (further – the organizations).
2. The tax amounts which are payable, paid by the organization on value added are reflected:
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