PRESIDENTIAL DECREE OF THE REPUBLIC OF BELARUS

of October 22, 2012 No. 480

About modification and amendments in the Presidential decree of the Republic of Belarus of March 28, 2008 No. 187

For the purpose of enhancement of evaluation procedure of the buildings and constructions belonging to physical persons for calculation of the real estate tax from physical persons I decide:

1. Bring in the Regulations on evaluation procedure of the buildings and constructions belonging to physical persons approved by the Presidential decree of the Republic of Belarus of March 28, 2008 No. 187 (The national register of legal acts of the Republic of Belarus, 2008, No. 81, 1/9582; 2009, No. 79, 1/10557; 2012, No. 8, 1/13247), following changes and amendments:

1.1. state Item 1 in the following edition:

"1. This Provision determines evaluation procedure of the capital structures belonging to physical persons (buildings and constructions (their parts), including apartment houses, garden lodges, dachas, premises (apartments, rooms), non-residential premises, economic constructions, garages, other buildings and constructions, including not completed by construction, parking places (further – buildings and constructions), for calculation of the real estate tax.";

1.2. in Item 2:

after paragraph one to add Item with the paragraph of the following content:

"basic estimated cost of one square meter of the standard building or construction – the cost of one square meter of the same buildings and constructions in the respective settlement (in other territory) established on the enlarged groups of such buildings and constructions in sizes according to appendix 1;";

paragraphs two – to consider the fifth respectively paragraphs third – the sixth;

the fourth to state the paragraph in the following edition:

"coefficients like the settlement – the coefficients approved by the Ministry of Architecture taking into account the location of the estimated object in the settlement of certain type;";

to exclude the paragraph of the sixth;

1.3. in Item 3:

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