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Amendments to tax legislation adopted

Important amendments to the tax legislation are provided by the Law of the Republic of Belarus of 30 December 2014 “On introduction of changes and additions into the Tax Code of the Republic of Belarus”. In particular the Law introduces amendments concerning the principles of determining prices for goods (works, services) for taxation purposes and establishes new rates of some taxes. The amendments also address some issues concerning the realization of goods (works, services) within the Customs Union.

The Law was officially published on the National Legal Internet Portal of the Republic of Belarus on 3 January 2015, and its main provisions enter into force from 1 January 2015.