PRESIDENTIAL DECREE OF THE REPUBLIC OF BELARUS

of May 12, 2005 No. 219

About insurance premiums under agreements of voluntary insurance of life, the additional pension and medical expenses included in costs on production and sales of products, goods (works, services)

1. Determine that:

1.1. insurance premiums under agreements of voluntary insurance of life, the agreements of voluntary insurance of additional pension signed by the organizations insurers for benefit of the physical persons working in the organizations insurers for employment contracts join these organizations insurers in the costs for production and sales of products, goods (works, services) considered in case of the taxation in the sizes established by this Decree;

1.1-1. insurance premiums under the agreements of voluntary insurance of medical expenses (provided that agreements are signed for the term of at least one year) signed by the organizations insurers with insurance companies for benefit of the physical persons working in the organizations insurers for employment contracts join these organizations insurers in the costs for production and sales of products, goods (works, services) considered in case of the taxation in the sizes established by this Decree;

1.2. the amount of the insurance premiums included according to subitems 1.1 and 1.1-1 of this Item in costs on production and sales of products, goods (works, services):

1.2.1. cannot exceed under agreements of voluntary insurance of life and agreements of voluntary insurance of additional pension of twelve percent of salary fund of the organization insurer, under agreements of voluntary insurance of medical expenses (provided that agreements are signed for the term of at least one year) - five percent of salary fund of the organization insurer;

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