12 March 2019

Brief review provided of key amendments to Belarus Tax Code in 2019

The revised version of the Tax Code of the Republic of Belarus (the TC 2019) was adopted and came into force on January 1, 2019. Highlights include the following:

  • General issues of tax administration
  • Value-added tax (VAT)
  • Profits tax
  • Transfer pricing
  • Withholding tax and other issues of taxation of foreign organizations in Belarus
  • Personal income tax
  • Real estate tax and land tax

An EY publication, attached below, provides additional details.

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ATTACHMENT

Full text of this EY Publication

Document ID: 2019-0519