القوانين
المعاهدات
الأحكام
التصفح بحسب كل ولاية قضائية
Tax Code of the Republic of Belarus (as amended up to Law of the Republic of Belarus No. 224-Z of December 30, 2014), بيلاروس
رجوع
النسخة السابقة
النفاذ إلى أحدث إصدار في ويبو لكس
سنة الإصدار
2016
نوع النص
قوانين ذات صلة بالملكية الفكرية
الموضوع
مواضيع أخرى،
الملكية الصناعية،
حق المؤلف والحقوق المجاورة
الملاحظات
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 incorporates all the amendments up to "Law of the Republic of Belarus No. 224-Z of December 31, 2014, on Amendments and Additions to the Tax Code", which was published in the National Legal Internet Portal of the Republic of Belarus on January 3, 2015, and entered into force on different dates, in accordance with its Article 8 (January 1, 2015; January 4, 2015; March 1, 2015; April 1, 2015; April 19, 2015; July 1, 2015, and January 1, 2016).
Among others, Law of the Republic of Belarus No. 224-Z of December 31, 2014 introduces amendments to a number provisions of the Special Part of the Tax Code, relating to new patent fees (Article 262, Annex 23); specifications for the application of tax exemptions and reliefs (Article 263); and changes to the calculation and payment of patent fees (Article 264).
The General Part of this consolidated version of the Tax Code sets forth a system of taxes and general principles of taxation.
Chapter 1, Article 8, section 1; Chapter 3, Article 31, section 1; Article 33, section 1.4 under Section I of the General Part refer 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.
النصوص المتاحة
الأجزاء
الأجزاء
بالروسية
Налоговый кодекс Республики Беларусь (с изменениями, внесенными Законом Республики Беларусь № 224-З от 30.12.2014 г.)
general
pdf
html
special
pdf
html
التشريعات
يحلّ محل (3 نص (ق))
يحلّ محل (3 نص (ق))
يُعدّله (1 نص (ق))
يُعدّله (1 نص (ق))
يحلّ محله (1 نص (ق))
يحلّ محله (1 نص (ق))
المعاهدات
رقم ويبو ليكس
BY106