Tax Code of the Republic of Belarus amended

The Law of the Republic of Belarus of 30 December 2015 “On introduction of changes and additions in some laws of the Republic of Belarus on matters of entrepreneurial activity and taxation” introduced amendments in the Tax Code of the Republic of Belarus of 19 December 2002. The amendments concern in particular personal income tax of some categories of payers, tax on immovable property for individuals, land tax for some categories of land plots.

The Law was officially published in Russian on the National Legal Internet Portal of the Republic of Belarus on 1 January 2016, and its main provisions enter into force from 1 January 2016.