Tax Code of the Republic of Belarus
With the changes and additions of 01/01/2017
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This Code establishes a system of taxes, fees (duties) levied in
republican and (or) local budgets, the basic principles of taxation in Republic of Belarus, regulates the power relations on the establishment, introduction, change, termination of taxes, fees (duties) and relations arising in the process of fulfilling a tax obligation, exercising tax control, appealing decisions of tax authorities, actions (inaction) of their officials, and also establishes the rights and obligations of payers, tax authorities and other participants relations governed by tax laws.
