of October 23, 2009 No. 523
About some tax matters of National state broadcasting company
1. Determine that from October 1, 2009 to December 31, 2013. The national state broadcasting company and the organizations entering its system according to appendix are exempted from tax payment on profit and on value added (except for the value added tax levied in case of commodity importation on the territory of the Republic of Belarus if other is not provided by legal acts).
The means released as a result of provision of the specified privileges go the National state broadcasting company and the organizations entering its system for development of production base (construction, technical retrofitting and upgrade of production capacities, acquisition of the equipment), production of movies, acquisition of rights broadcast of audiovisual works, creation of own transfers.
2. In case of inappropriate use of the means released according to part one of Item 1 of this Decree the income taxes and on value added are collected according to the legislation.
3. The personal responsibility for target use of the means released according to this Decree to assign to the Chairman of National state broadcasting company and heads of the organizations entering its system.
4. Declare invalid the Presidential decree of the Republic of Belarus of March 27, 1996 No. 122 "About compensation of National state broadcasting company of the amounts of the income taxes and on value added" (Collection of presidential decrees and resolutions of the Cabinet of Ministers of the Republic of Belarus, 1996, No. 9, the Art. 233).
5. To impose control over the implementation of this Decree on the State Control Committee.
6. This Decree becomes effective from the date of its official publication and extends the action to the relations which arose since October 1, 2009.
President of the Republic of Belarus A. Lukashenko
Appendix
to the Presidential decree of the Republic of Belarus of October 23, 2009 No. 523
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