LAW OF THE REPUBLIC OF BELARUS

of June 13, 2016 No. 372-Z

About introduction of amendments to the Tax Code of the Republic of Belarus

Accepted by the House of Representatives on May 25, 2016

Approved by Council of the Republic on May 27, 2016

Article 1. Bring in the Tax code of the Republic of Belarus of December 19, 2002 (The national register of legal acts of the Republic of Belarus, 2003, No. 4, 2/920; 2010, No. 4, 2/1623; No. 253, 2/1726; 2012, No. 8, 2/1882; National legal Internet portal of the Republic of Belarus, 03.11. 2012, 2/1983; 02:01. 2014, 2/2094; 03:01. 2015, 2/2222; 01:01. 2016, 2/2343) following changes:

1. In Item 1 of Article 301:

in paragraph one of part one of subitem 1.2 of the word "1 billion" to replace with figures "100 000";

in part one of subitem 1.3 of the word "10 billion" to replace with figures "1 000 000".

2. In Item 3 of Article 641:

in paragraph one of figure "1 000 000 000 000" to replace with figures "100 000 000";

in paragraphs second and third to replace figures "75 000 000 000" with figures "7 500 000".

3. In Item 1 of article 1021 of figure "800 000" to replace with figures "80".

4. In Item 1 of Article 163:

in the subitem 1.101 of figure "6 280 000" to replace with figures "628";

in paragraph one of the subitem 1.18 of figure "49 470 000" to replace with figures "4 947";

in subitem 1.19 part one:

in the paragraph the second to replace figures "14 940 000" with figures "1 494";

in paragraph three of figure "990 000" to replace with figures "99";

in the subitem 1.191 of figure "18 130 000" to replace with figures "1 813";

in the paragraph the second the subitem 1.21 of figure "98 860 000" to replace with figures "9 886";

in part one of the subitem 1.26 of figure "2 990 000" to replace with figures "299".

5. In Article 164:

in Item 1:

in the subitem 1.1 of figure "830 000" and the word "5 010 000 Belarusian rubles" to replace respectively with figures "83" and words of "501 Belarusian rubles";

in subitem 1.2:

in part one of figure "240 000" to replace with figures "24";

part five in paragraph one, parts six and the seventh figure "460 000" to replace with figures "46";

in paragraph one of the subitem 1.3 of figure "1 170 000" to replace with figures "117";

in Item 2:

in the paragraph the second to replace figures "460 000" with figures "46";

in paragraph three of figure "1 170 000" to replace with figures "117";

in part four of Item 3 of figure "15 020 000" to replace with figures "1 502".

6. In part one of subitem 1.2 of Item 1 of article 165 of figure "18 130 000" to replace with figures "1 813".

7. In part one of Item 2 of Article 173 and Item 3 of article 179 of figure "49 470 000" to replace with figures "4 947".

8. In paragraph six of part one of Item 11 of article 175 of figure "20 000 000" to replace with figures "2 000".

9. In subitem 6.6 of Item 6 of Article 195:

in the paragraph the second the words "40 000 000, 218 000 000, 109 000 000 and 120 000 000" shall be replaced with words "the 4th 000, 21 800, 10 900 and 12 000";

in paragraph three of the word "320 000 000 and 160 000 000" shall be replaced with words "32 000 and 16 000".

10. In Item 2 of Article 196 of the word "7 460 Belarusian rubles" shall be replaced with words "0,75 of Belarusian ruble".

11. In Item 1 of Article 197 and Item 1 of Article 198:

in subitem 1.1:

in the paragraph the second the words "40 000 000, 218 000 000 and 109 000 000" and figures "1 380 000" to replace respectively with the words "4 000, 21 800 and 10 900" and figures "138";

in paragraph three of the word "40 000 000, 218 000 000 and 109 000 000" shall be replaced with words "the 4th 000, 21 800 and 10 900";

in subitem 1.2:

in the paragraph the second figures "320 000 000" and the words "92 000 Belarusian rubles" to replace respectively with figures "32 000" and the words "9,2 of Belarusian ruble";

in paragraph three of figure "320 000 000" to replace with figures "32 000";

in subitem 1.3:

in the paragraph the second figures "160 000 000" and the words "184 000 Belarusian rubles" to replace respectively with figures "16 000" and the words "18,4 of Belarusian ruble";

in paragraph three of figure "160 000 000" to replace with figures "16 000".

12. In Item 1 of Article 201:

in the paragraph the second to replace figures "120 000 000" and "1 380 000" respectively with figures "12 000" and "138";

in paragraph three of figure "120 000 000" to replace with figures "12 000".

13. In the paragraph the second part four of Article 213 of the word "42 520 rubles" shall be replaced with words "4,25 of Belarusian ruble".

14. In Article 286:

in part one of Item 1 of the word "10 300 000 000 and 1 125 000 000" shall be replaced with words "1 030 000 and 112 500";

in part one of subitem 3.12 of part one of Item 3, to replace parts one of subitem 4.1 and part one of subitem 4.2 of item 4 of figure "9 400 000 000" with figures "940 000";

in Item 6:

in subitem 6.2 of the word "13 700 000 000 and 1 500 000 000" shall be replaced with words "1 370 000 and 150 000";

in the subitem 6.4 of figure "9 400 000 000" to replace with figures "940 000".

15. In paragraph one of part one and paragraphs second and third to replace parts six of Item 1 of article 291 of figure "4 100 000 000" with figures "410 000".

16. In part one of Item 1 of Article 309:

in the paragraph the second the words "63 418 700 Belarusian rubles" shall be replaced with words "6 341,87 Belarusian rubles";

in paragraph three of the word "2 415 300 Belarusian rubles" shall be replaced with words "241,53 of Belarusian ruble";

in paragraph four of the word "13 001 300 Belarusian rubles" shall be replaced with words "1 300,13 Belarusian rubles";

in paragraph five of the word "6 500 700 Belarusian rubles" shall be replaced with words "650,07 of Belarusian ruble".

17. To state appendices 1-3 to the Code in the following edition:

"Appendix 1

to the Tax code of the Republic of Belarus

Rates of excises on excise goods

Name of goods *	Code of the single Commodity nomenclature of foreign economic activity of the Eurasian Economic Union	Taxation unit	Rates of excises, rubles for taxation unit
			from January 1 to March 31	from April 1 to June 30	from July 1 to September 30	from October 1 to December 31
1. Alcohol:	from 2207, from  2208 90 910 0, from  2208 90 990 0
1.1. ethyl of food raw materials, the synthetic alcohol, technical ethyl alcohol denatured		1 liter of the anhydrous (absolute) ethyl alcohol containing in finished goods	41 400	41 400	4,26	4,39
1.2. the ethyl raw from food raw materials released to the organizations of the Republic of Belarus for production of the ethyl alcohol rectified		1 liter of finished goods	0	0	0	0
1.3. ethyl rectified from food raw materials, released to the organizations of the Republic of Belarus for production of alcoholic products, vinegar and low alcohol drinks		"	0	0	0	0
1.4. the ethyl rectified technical		"	250	250	0,03	0,03

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