PRESIDENTIAL DECREE OF THE REPUBLIC OF BELARUS

of June 8, 2015 No. 235

About social and economic development of the southeast region of the Mogilev region

For the purpose of complex social and economic development of the southeast region of the Mogilev region * and creating favorable conditions for accommodation of the population:

______________________________

* For the purposes of this Decree the southeast region of the Mogilev region is understood as the territory of Krichevsky, Klimovichsky, Krasnopolsky, Kostyukovichsky, Slavgorod, Cherikovsky and Hotimsky districts of the Mogilev region.

1. Determine that:

1.1. income of physical persons in work payment type gained according to employment contracts (contracts) from the organizations and the individual entrepreneurs registered from July 1, 2015 to December 31, 2025 in the territory of the southeast region of the Mogilev region and performing activities for production of goods (performance of works, rendering services) in the specified territory within 7 years from the date of the beginning of implementation of such activities is assessed with the income tax from physical persons at the rate in the amount of 10 percent.

At the same time goods (works, services) goods are not recognized (works, services), production (accomplishment, rendering) of which is performed completely or partially with use of fixed assets and (or) work of employees of the organizations and individual entrepreneurs specified in part one of this subitem out of the territory of the southeast region of the Mogilev region. Provision of property in lease does not belong to works (services) (finance lease (leasing), other paid and free use.

For the purposes of application of this subitem and subitem 1.2 of this Item the fact of the beginning of implementation by the organizations and individual entrepreneurs of activities for production of goods (performance of works, rendering services) in the territory of the southeast region of the Mogilev region is confirmed by the conclusion of the relevant district executive committee;

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info