PRESIDENTIAL DECREE OF THE REPUBLIC OF BELARUS

of January 16, 2014 No. 37

About modification and amendments in presidential decrees of the Republic of Belarus

1. Make changes and additions to the following presidential decrees of the Republic of Belarus:

1.1. in the Presidential decree of the Republic of Belarus of October 20, 2006 No. 622 "About questions of revaluation of the fixed assets which are not completed by construction of facilities and the unspecified equipment" (The national register of legal acts of the Republic of Belarus, 2006, No. 171, 1/8013; 2010, No. 237, 1/12000; 2011, No. 119, 1/13016; National legal Internet portal of the Republic of Belarus, 10.10. 2013, 1/14559):

1.1.1. in the name of the word "not completed by construction of facilities and the unspecified equipment" shall be replaced with words "profitable investments in tangible assets, objects of construction in progress and the equipment to installation";

1.1.2. in Item 1:

1.1.2.1. state subitem 1.1 in the following edition:

"1.1. if other is not established by the President of the Republic of Belarus, revaluation (change in value) of the fixed assets, profitable investments in tangible assets, the equipment to installation (further, unless otherwise specified, - property) which are registered in financial accounting (in the book of accounting of the income and expenses of the organizations and individual entrepreneurs applying simplified taxation system), is performed according to the procedure, determined by Council of Ministers of the Republic of Belarus taking into account requirements of this Decree:

1.1.1. concerning buildings, constructions and transfer devices:

in case of achievement of indicator of the rate of inflation in November of the current calendar year (further - accounting year) for the period preceding it from date of the last revaluation performed without fail according to requirements of the legislation calculated and published by National Statistical Committee 100 and more percent - all organizations;

in case of not approach of the case specified in the paragraph the second this subitem - according to the decision of the organization or the owner of its property;

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