of January 31, 2005 No. 12
About approval of the instruction about features of calculation and tax payment on profit and the income the commercial organizations with foreign investments
Based on subitem 5.10 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" and according to the Law of the Republic of Belarus of December 22, 1991 "About taxes on the income and profit" the Ministry of Taxes and Tax Collection of the Republic of Belarus DECIDES:
1. Approve the enclosed Instruction about features of calculation and tax discharge on profit by the commercial organizations with foreign investments.
2. Declare invalid the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of September 17, 2003 No. 86 "About approval of the Instruction about features of calculation and tax discharge on profit by the commercial organizations with foreign investments" (The national register of legal acts of the Republic of Belarus, 2003, No. 113, 8/10058).
Minister A. K. Deyko
Approved by the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus on January 31, 2005 No. 12
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The document ceased to be valid in compliance with the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of December 31, 2009 No. 87