PRESIDENTIAL DECREE OF THE REPUBLIC OF BELARUS

of July 21, 2014 No. 361

About single questions of the taxation, financial accounting, revaluation of property and collection of the rent

For the purpose of enhancement of regulation of single questions of the taxation, financial accounting, revaluation of property, and also collection of the rent for the parcels of land which are in state-owned property:

1. Determine that:

1.1. No. 411 is excluded according to the Presidential decree of the Republic of Belarus of 31.10.2019

1.2. No. 411 is excluded according to the Presidential decree of the Republic of Belarus of 31.10.2019

1.3. the organizations which were reflecting proceeds from sales of goods (works, services), property rights in process of payment of shipped goods, the performed works, the rendered services, the transferred property rights for the purposes of calculation of tax in case of simplified taxation system and the unified imputed income tax which began to apply in 2014, proceeds from sales of goods (works, services), the property rights shipped (executed, rendered), transferred and not paid before date with which application of unified imputed income tax, and non-operating incomes, being receivable and not received before this date which reflection according to article 128 of the Tax Code of the Republic of Belarus is not necessary on specified date or after it, is considered in case of determination of tax base of the income tax is begun:

in process of payment receipt of goods (works, services), property rights and the actual receipt of non-operating incomes, but no later than December 31, 2014 if other is not established in paragraph three of this subitem;

no later than day of official publication of this Decree - in case of payment receipt of goods (works, services), property rights and the actual receipt of non-operating incomes during application of unified imputed income tax before date of official publication of this Decree;

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