Законы
Договоры
Решения
Просмотреть по юрисдикции
Налоговый кодекс Республики Беларусь (с изменениями, внесенными Законом Республики Беларусь № 96-З от 31.12.2013 г.), Беларусь
Назад
Заменённый текст.
Перейти к последней редакции на WIPO Lex
Подробности
Подробности
Год версии
2014
Тип текста
Прочие тексты
Предмет
Прочее,
Промышленная собственность,
Авторское право и смежные права
Примечания
The Tax Code of the Republic of Belarus is divided into two parts:
- The General Part of the Tax Code (Law No. 166-Z of December 19, 2002, on the General Part of the Tax Code), which entered into force on January 1, 2004.
- The Special Part (Law No. 71-3 of December 29, 2009, on the Special Part of the Tax Code), which entered into force on January 1, 2010.
This consolidated version of the Tax Code takes into account amendments up to Law of the Republic of Belarus No. 96-Z of December 31, 2013, which was published in the National Legal Internet Portal of the Republic of Belarus on January 2, 2014, and which entered into force on different dates (January 1, 2014; January 3, 2014; and January 24, 2014).
The amendments introduced by Article 2 of the said amending Law No. 96-Z to the General Part of this consolidated Code entered into force on January 1, 2014, in accordance with Article 12 of the said Law.
The General Part sets forth a system of taxes and general principles of taxation. Its Section I, Chapter 1, Article 8, section 1; Chapter 3, Article 31, section 1; Article 33, section 1.4 refers to the taxation of intellectual property rights.
The Special Part provides the specific guidance on taxable events, tax payment procedures, tax rates, tax exemptions and reliefs. Sections V, VII and VIII of the Special Part of the Tax Code contains, inter alia, the following provisions relating to taxation of intellectual property rights:
1) Section V:
- Chapter 12, Article 93, sections 1.1.11, 2.1, 2.5.3; Article 94, sections 1.71, 1.72, 1.73' section 3;
- Chapter 14, Article 126, section 5; Article 128, section 4.14; Article 140, sections 1.13-2, 1.13-4;
- Chapter 15, Article 146, sections 1.3, 3.5.6.
- Chapter 16, Article 154, section 1.3; Article 155, Article 163, section 1.17; Article 168, section 1.3;
- Chapter 27, Article 257, sections 1.9 and 1.41;
- Chapter 28, Articles 261-265;
2) Section VII, Chapter 34, Article 286, section 3.3; Chapter 36, Article 302, section 4;
3) Section VIII, Chapter 42, Article 327, section 1.1;
4) Annex 15 and Annex 23.
Имеющиеся тексты
Основной текст(-ы)
Смежный текст(ы)
Дополнительный текст(-ы)
Часть(-и) (1 текст(ов))
Часть(-и) (1 текст(ов))
Русский
Налоговый кодекс Республики Беларусь (с изменениями, внесенными Законом Республики Беларусь № 96-З от 31.12.2013 г.)
general
special
Законодательство
Заменяет (2 текст(ов))
Заменяет (2 текст(ов))
Заменено следующим актом (2 текст(ов))
Заменено следующим актом (2 текст(ов))
Договоры
Касается (3 док.)
Касается (3 док.)
Данные недоступны.
№ в WIPO Lex
BY089