RESOLUTION OF COUNCIL OF MINISTERS OF THE REPUBLIC OF BELARUS

of February 19, 2013 No. 117

About approval of the list of the social services rendered by non-state non-profit organizations in the form of stationary social servicing, the state organizations (their structural divisions) which turnovers on realization in the territory of the Republic of Belarus are exempted from the value added tax

Based on subitem 1.4 of Item 1 of article 118 of the Tax Code of the Republic of Belarus the Council of Ministers of the Republic of Belarus DECIDES:

1. Approve the list of the social services rendered by non-state non-profit organizations in the form of stationary social servicing, by the state organizations (their structural divisions) which turnovers on realization in the territory of the Republic of Belarus are exempted from the value added tax it (is applied). 

2. This resolution becomes effective after its official publication and extends the action to the relations which arose since January 1, 2013.

Approved by the Resolution of Council of Ministers of the Republic of Belarus of February 19, 2013 , No. 117

The list of the social services rendered by non-state non-profit organizations in the form of stationary social servicing, the state organizations (their structural divisions) which turnovers on realization in the territory of the Republic of Belarus are exempted from the value added tax

1. Consulting information services:

1.1. consultation and informing concerning rendering social services and social support;

1.2. provision of information on special phones ("the hot line");

1.3. holding information conversations;

1.4. assistance in reclamation of necessary documents for realization of the right to social support and social servicing;

1.5. assistance in execution of necessary documents for realization of the right to social support and social servicing.

2.2. Social services:

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