PRESIDENTIAL DECREE OF THE REPUBLIC OF BELARUS

of December 31, 2015 No. 538

About the taxation and collection of the rent for the parcels of land

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

1. Ceased to be valid according to the Presidential decree of the Republic of Belarus of 31.10.2019 No. 411

2. Determine that:

2.1. the organizations, being in 2014 income tax payers and (or) tax in case of simplified taxation system (further if other is not established, - simplified taxation system), applying simplified taxation system for December 31, 2015 and reflecting for this date revenue in process of payment of shipped goods (the performed works, the rendered services), the transferred property rights, include in tax base of tax in case of simplified taxation system for December 31, 2015 proceeds from sales of medical services (in case of the period of medical observation and delivery of health care to the patient in the organization of health care more than 60 calendar days) and services in the field of education (in case of education date of receipt more than 60 calendar days) for the period rendering these services till January 1, 2015, not considered according to the legislation during this period in case of calculation of tax base of the specified taxes.

The organizations specified in part one of this subitem:

no later than the 20th following after month in which this Decree is officially published represent to tax authority in the place of registration the tax declaration (calculation) for tax in case of simplified taxation system for 2015 (the tax declaration (calculation) for tax in case of simplified taxation system for 2015 with the made changes and (or) additions);

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