RESOLUTION OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF BELARUS

of December 14, 2012 No. 74

About modification and amendments in separate resolutions of the Ministry of Finance of the Republic of Belarus

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. Ceased to be valid according to the Resolution of the Ministry of Finance of the Republic of Belarus of 10.12.2013 No. 80

2. Bring in the Instruction for financial accounting of the income and expenses approved by the resolution of the Ministry of Finance of the Republic of Belarus of September 30, 2011 No. 102 (The national register of legal acts of the Republic of Belarus, 2012, No. 12, 8/24697), the following changes and amendments:

2.1. in Item 3:

state paragraph two in the following edition:

"taxes, charges (duties);";

add Item with part two of the following content:

"On the economic activities made within one legal entity, the income is not recognized.";

2.2. in Item 9:

the second to add part with words ", other direct costs";

after part four to add Item with part of the following content:

"Other direct costs other costs which can be directly included in cost of certain type of products, works, services are included.";

the fifth to consider part part six;

2.3. to add paragraph two of Item 10 with words ", except as specified, established by the legislation";

2.4. in Item 12:

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