of December 10, 2014 No. 81/41
About modification and amendments in the Instruction about procedure for return of difference between the amount of the tax deductions and total amount of the value added tax estimated on sales of goods (works, services), property rights
Based on subitem 7.2 of Item 7 of article 103 of the Tax Code of the Republic of Belarus, 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", subitem 5.6 of Item 5 of the Regulations on the Ministry of Taxes and Tax Collection of the Republic of Belarus approved by the resolution of Council of Ministers of the Republic of Belarus of October 31, 2001 No. 1592 "Questions of the Ministry of Taxes and Tax Collection of the Republic of Belarus", the Ministry of Finance of the Republic of Belarus and the Ministry of Taxes and Tax Collection of the Republic of Belarus DECIDE:
1. Bring in the Instruction about procedure for return of difference between the amount of the tax deductions and total amount of the value added tax estimated on sales of goods (works, services), property rights approved by the resolution of the Ministry of Finance of the Republic of Belarus and the Ministry of Taxes and Tax Collection of the Republic of Belarus of April 28, 2010 No. 53/33 (The national register of legal acts of the Republic of Belarus, 2010, No. 121, 8/22333), changes and amendments, having been reworded as follows it it (is applied).
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The document ceased to be valid since July 27, 2019 according to Item 2 of the Resolution of the Ministry of Finance of the Republic of Belarus and the Ministry of Taxes and Tax Collection of the Republic of Belarus of April 17, 2019 No. 19/18