Tax legislation in Belarus - Legal advice for a foreign company doing business in Belarus Making the world a beautiful place - one painting at a time Making the world a beautiful place - one painting at a time

Tax legislation in Belarus

Main acts of tax legislation of the Republic of Belarus are the following:

- The Law of the Republic of Belarus of 19 December 1991 On Value Added Tax;
- The Law of the Republic of Belarus of 19 December 1991 On Excise Duty;
- The Law of the Republic of Belarus of 26 December 2007 On  the Budget of the Republic of Belarus for 2008;
- The Law of the Republic of Belarus of 22 December 1991 On Profits Tax;
- The Law of the Republic of Belarus of 21 December 1991 On Personal Income Tax
- The Law of the Republic of Belarus of 29 February 1996 On Obligatory Contributions to the Social Fund of the Ministry of Social Security of the Republic of Belarus;
- The Law of the Republic of Belarus of 18 December 1991 On Land Fees;
- The Law of the Republic of Belarus of 23 December 1991 On Tax for the Use of Mineral Resources (Ecological Tax);
- The Law of the Republic of Belarus of 23 December 1991 On the Tax on Immovable Property;
- The Law of the Republic of Belarus of 23 December 1991 On Road Funds in the Republic of Belarus;
- The Law of the Republic of Belarus of 9 March 2007 On Simplified Taxation;
- The Law of the Republic of Belarus of 10 January 2000 On Taxes on Income Earned from Lottery Activities;
- Tax Code of the Republic of Belarus of 19 December 2002;
- Decree #9 of the President of the Republic of Belarus of 20 December 2007 On Some Issues Relating to Regulation of Entrepreneurship Activity in the Territory of Rural Population Centres;
- Decree #1 of the President of the Republic of Belarus of 28 January 2008 On Stimulating the Production and Selling of Goods (Work, Services);
- Decree #43 of the President of the Republic of Belarus of 23 December 1999 On Taxation of Income Generated by Certain Activities;
- Decree #27 of the President of the Republic of Belarus of 13 July 1999 On Introduction of Unified Tax on Agricultural Producers;
- Decree #19 of the President of the Republic of Belarus of 23 April 1999 On Introduction of Tax on Lottery Sales;
- Decree #12 of the President of the Republic of Belarus of 22 September 2005 On the Park of High Technologies;
- Edict #397 of the President of the Republic of Belarus of 15 June 2006 On the Procedure of Calculation and Payment of Excises and VAT;
- Edict #318 of the President of the Republic of Belarus of 5 June 2000 On Social Fund of the Ministry of Social Security of the Republic of Belarus;
- Edict #74 of the President of the Republic of Belarus of 7 February 2006 On Improvements to the Order of Determination of Rent Payments for the State-Owned Land Plots;
- Edict #215 of the President of the Republic of Belarus of 7 May 2007 On Tax Rates for the Use of Mineral Resources (Ecological Tax) and Some Issues on its Charging;
- Edict #546 of the President of the Republic of Belarus of 24 November 2005 On Certain Issues of Taxation of the Goods Being Transported Through the Customs Territory of the Republic of Belarus;
- Edict #104 of the President of the Republic of Belarus of 12 March 2003 On Introduction of Offshore Levies;
- Edict #9 of the President of the Republic of Belarus of 10 January 2005 On Approval of the Statue on Carrying out Activities in the Gambling Industry in the Territory of the Republic of Belarus;
- Edict #285 of the President of the Republic of Belarus of 18 June 2005 On Regulation of Entrepreneurship Activity;
- Edict #262 of the President of the Republic of Belarus of 09 June 2005 On the Activity of Free Economic Zones in the Republic of Belarus;
- Edict #234 of the President of the Republic of Belarus of 03 May 2001 On governmental support of information technologies development and export;
- Edict #636 of the President of the Republic of Belarus of 13 December 2007 On the Rates of Excise Duties for Excisable Goods.