World Intellectual Property Organization


Tax Code of the Republic of Belarus

Year of Version:2013
Date of Last Amendment:December 31, 2013
Date of Text (Enacted):December 29, 2009
Type of Text:IP-related Laws: enacted by the Legislature
Subject Matter:Industrial Property, Other, Patents (Inventions)
Notes:The Tax Code incorporates all amendments up to 2013.

The Code consists of two parts: General Part and Special Part.

For provisions relating to intellectual property, see chapter 28 of the Special Part of the Code.
Available Texts: 

Налоговый кодекс Республики Беларусь Налоговый кодекс Республики Беларусь, Main body of document (pdf) [449 KB] Main body of document 1 Налоговый кодекс Республики Беларусь, Part (pdf) [1736 KB] Part 1

Related Legislation:
WIPO Lex No.:BY089



Explore WIPO