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Code fiscal de la République du Bélarus (partie spéciale, telle que modifiée jusqu'à la loi n° 241-Z de la République du Bélarus du 10 janvier 2011), Bélarus
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Année de version
2011
Dates
Entrée en vigueur:
1 janvier 2010
Adopté/e:
29 décembre 2009
Type de texte
Lois en rapport avec la propriété intellectuelle
Sujet
Divers,
Propriété industrielle,
Droit d'auteur
Notes
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 Special Part of the Tax Code, which entered into force on January 1, 2010, takes into account amendments up to "Law of the Republic of Belarus No. 241-Z of January 10, 2011, on Amendments and Additions to Certain Codes of the Republic of Belarus on the Improvement of Economic Procedures", which was officially published in the National Legal Internet Portal of the Republic of Belarus on January 12, 2011, and entered into force on January 23, 2011, ten days after its official publication.
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, section 2.1;
- 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, section 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.
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Налоговый кодекс Республики Беларусь (Особенная часть, с изменениями, внесенными Законом Республики Беларусь № 241-З от 10.01.2011 г.)
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n° WIPO Lex
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