DECREE OF THE PRESIDENT OF THE REPUBLIC OF BELARUS

of January 12, 2017 No. 1

About change of the Decree of the President of the Republic of Belarus

For the purpose of enhancement of the legislation concerning the prevention of social dependency, protection of the rights and legitimate interests of citizens and according to part three of article 101 of the Constitution of the Republic of Belarus I decide:

1. Bring in the Decree of the President of the Republic of Belarus of April 2, 2015 No. 3 "About the prevention of social dependency" (The national legal Internet portal of the Republic of Belarus, 04.04. 2015, 1/15728) following changes:

1.1. in Item 3:

third subitem 3.1 to state the paragraph in the following edition:

"reached generally established retirement age or were persons is more senior than this age;";

state subitem 3.2 in the following edition:

"3.2. paid the income tax from physical persons for the corresponding tax period, the single tax from individual entrepreneurs and other physical persons, tax in case of simplified taxation system, including by implementation of offsetting of taxes by it, charges (duties), penalty fee on account of payment of the specified taxes and (or) carrying out offset of the specified taxes which are subject to payment by citizens and monetary commitments of receivers of budgetary funds from republican and local budgets before them, in the amount of at least 20 basic sizes proceeding from the size of the basic size established for January 1 of the corresponding tax period.

For the purpose of application of part one of this subitem as the paid income tax from physical persons also the amounts of such tax by which it was reduced as a result of application of the tax deductions provided in Item 1 of Article 164, Item 1 of Article 165 and subitem 1.1 of Item 1 of article 166 of the Tax Code of the Republic of Belarus are considered;";

1.2. in Item 5:

state subitem 5.1 in the following edition:

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