World Intellectual Property Organization

Belarus

Tax Code of the Republic of Belarus (General Part & Special Part, as amended up to Law of the Republic of Belarus No. 96-3 of December 31, 2013)

Year of Version:2014
Type of Text:IP-related Laws: enacted by the Legislature
Subject Matter:Industrial Property, Other, Patents (Inventions)
Notes:
The Tax Code of the Republic of Belarus consists of 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); and the Special Part (Law No. 71-3 of December 29, 2009).
The General Part, which came into force on January 1, 2004, governs tax administration.
The Special Part, which came into force on January 1, 2010, provides the specific guidance on majority of taxes and fees.

The consolidated versions of the General Part and the Special Part of the Tax Code incorporate all the amendments up to Law of the Republic of Belarus No. 96-3 of December 31, 2013, which came into force on January 1, 2014.

Article 33, Chapter 3, Section I of the General Part provides protection for the foreign holders of intellectual property rights.
Articles 261 to 265, Chapter 28, Section V of the Special Part of the Tax Code governs patent fees.
Available Texts: 
Russian

Налоговый кодекс Республики Беларусь Налоговый кодекс Республики Беларусь, Part (pdf) [480 KB] Part general Налоговый кодекс Республики Беларусь, Part (pdf) [1788 KB] Part special

Related Legislation:
WIPO Lex No.:BY089

Shortcuts

Belarus

Explore WIPO