Tax Guide-2019 Contents

Total Page:16

File Type:pdf, Size:1020Kb

Tax Guide-2019 Contents AUDIT ● OUTSOURCING ● CONSULTING ● IFRS TAX GUIDE-2019 CONTENTS INTRODUCTION 4 TAX SYSTEM OF THE REPUBLIC OF BELARUS. GENERAL PROVISIONS 5 REPUBLICAN TAXES, FEES (DUTIES) 6 Value added tax (VAT) 6 Excise duties 9 Corporate income tax (CIT) 11 Transfer pricing 12 Tax loss carryforwards 15 The rule of thin capitalization 15 Rules of accrual of depreciation 16 Tax treatment of the income taxation in certain areas of activity 17 Tax treatment of the foreign legal entities operating through permanent establishment 18 Withholding tax of foreign legal entities not operating in Belarus through permanent establishment (WHT) 19 Personal income tax 22 Real estate tax 23 Land tax 26 Ecological tax 27 Tax for the extraction (removal) of natural resources 28 Offshore duty 29 Stamp duty 31 Consular fee 32 State duty 32 Patent fees 33 Utilization fee 34 LOCAL TAXES AND DUTIES 36 Dog ownership tax 36 2 Tax guide-2019 Resort duty 36 Duty for packer shippers 37 OBLIGATORY INSURANCE PAYMENTS TO THE SOCIAL PROTECTION FUND AND PENSION FUND. INSURANCE FEES FOR OBLIGATORY INSURANCE AGAINST OCCUPATIONAL DISEASES AND ACCIDENTS AT PRODUCTION FACILITIES 38 SPECIAL TAX REGIMES 39 Simplified tax system 39 Single tax from individual entrepreneurs and other individuals 41 Single tax for producers of agricultural products 43 Tax on gambling business 45 Tax on income from lottery activity 46 Tax on income from organization of electronic interactive games 46 Duty for craft activities 47 Duty for rendering services in the field of rural tourism 47 Single tax on imputed income 48 PREFERENTIAL CLUSTERS 50 Taxation in free economic zones (FEZ) 50 Taxation of Hi-Tech Park residents 51 Taxation of China-Belarus industrial park «Great Stone» 53 Taxation in middle, small towns and in countryside 55 Taxation of retail trade, public catering and household services in countryside and small towns 56 Taxation of subjects of Orsha district of Vitebsk region 58 TREATIES THAT GUARANTEE AVOIDANCE OF DOUBLE TAXATION 60 rates of withholding tax on dividends in treaties that guarantee avoidance of double taxation 61 rates of withholding tax on interest in treaties that guarantee avoidance of double taxation 64 rates of withholding tax on royalty in treaties that guarantee avoidance of double taxation 66 3 INTRODUCTION This Tax Guide provides information about the tax system in Belarus, including some useful notes and tax rates, based on the current tax legislation. The tax information contained in this guide is accurate as at the date of its publication. The guide is intended for general guidance to the tax system of the Republic of Belarus only and does not constitute professional advice. For any specific subject, the reader is encouraged to refer to the appropriate tax consultant. For more information, please contact us at our office. Contact details can be found at the end of this guide. (c) Baker Tilly Bel LLC, 2019. Baker Tilly Bel LLC trading as Baker Tilly is an independent member of Baker Tilly International. Baker Tilly International Limited is an English company. Baker Tilly International provides no professional services to clients. Each member firm is a separate and independent legal entity, and each describes itself as such. Baker Tilly Bel LLC is not Baker Tilly Inter- national’s agent and does not have the authority to bind Baker Tilly International or act on Baker Tilly International’s be- half. None of Baker Tilly International, Baker Tilly Bel LLC, nor any of the other member firms of Baker Tilly International has any liability for each other’s acts or omissions. The name Baker Tilly and its associated logo is used under licence from Baker Tilly International Limited. 4 Tax guide-2019 TAX SYSTEM OF THE REPUBLIC OF BELARUS. GENERAL PROVISIONS The Tax Code of the Republic of Belarus, which is made up from the General Part and Special Part, is the main document that defines the structure of the tax system in the country. The General Part of the Tax Code, that came into legal force on January 1, 2004, formulates the notions of tax obligation, taxpayers, and an object of taxation. It also contains regulations regarding tax ac- counting and control, and describes the procedure of appeal against decisions made by tax authorities. The Special Part of the Tax Code, that came into legal force on January 1, 2010, regulates particular taxes and duties, defines taxpayers, objects of taxation, rates, procedure of tax calculation and pay- ments of respective taxes and duties. The new edition of the Tax Code came into legal force in 2019. Tax payments existing in the Republic of Belarus are divided into the following ones based on the ter- ritorial feature and the level of the subject that carries out the legal regulation of taxation: 1) republican taxes, fees (duties) include the following: • value added tax; • excise duties; • corporate income tax; • withholding tax on income of foreign legal entities, which do not operate through a permanent establishment in Belarus; • personal income tax; • real estate tax; • land tax; • ecological tax; • tax for the extraction (removal) of natural resources; • offshore duty; • stamp duty; • consular fee; • state duty; • patent fees; • utilization fee. 2) local taxes and duties include the following: • dog ownership tax; • resort duty; • duty for packer shippers. There are also other types of payments: • dues to the Social Protection Fund and Pension Fund; • dues paid by employers for obligatory insurance of employees against professional illnesses and accidents at production facilities. Together with general taxation system, there are specific regimes of taxation, which provide a number of benefits, reduced tax rates, reduced number of taxes and etc. 5 REPUBLICAN TAXES, FEES (DUTIES) Value added tax The value added tax (VAT) is included into the price of products (works, services). Taxpayers: 1. legal entities; 2. individual entrepreneurs: 2.1. in the case of sale of goods (works, services), property rights: 2.1.1. an individual entrepreneur applying the general taxation procedure, if the amount of revenue from the sale of goods (works, services), property rights and income in the form of lease (financial leasing) of property on an accrual basis from the beginning of the year exceeds 420,000 Belarusian rubles, excluding taxes and fees calculated from the revenue; 2.1.2. an individual entrepreneur applying a simplified taxation system, if the amount of revenue from the sale of goods (works, services), property rights and income in the form of lease (finan- cial leasing) of property received from commercial organizations (except for joint stock compa- nies) where he (she), his (her) spouse, parents (adoptive parents), children (adopted children) are the owners of the property, the shareholders on an accrual basis from the beginning of the year exceeds 420,000 Belarusian rubles, excluding taxes and fees calculated from the revenue; 2.1.3. an individual entrepreneur, regardless of the circumstances specified in clauses 2.1.1 and 2.1.2, if he (she) has made a decision to pay VAT and submitted a notification of the deci- sion to the tax authority at the place of registration; 2.2. an individual entrepreneur is recognized as a taxpayer in respect of all objects of taxation be- fore the end of the tax period: 2.2.1. in case of circumstances specified in clauses 2.1.1 and 2.1.2, starting from the month following the month of occurrence of such circumstances; 2.2.2. in case of making a decision on payment of VAT — starting from the month following the month of submission of the notification of the decision; 3. trustees on the turnover of goods (works, services), property rights arising in connection with the trust management of property received in trust management, in the interests of the trustors and (or) beneficiaries; 4. individuals who, in accordance with the Tax Code, customs legislation and/or acts of the President of the Republic of Belarus, are obliged to pay the VAT levied when importing goods into the territory of the Republic of Belarus. Rates: 0% • placed under the customs procedure of export, provided that the actual export of goods out- side the territory of the Republic of Belarus is documented; • goods placed under the customs procedure for export and exported (without obligation to re-import them into the territory of Belarus) to the member-states of the Eurasian Econom- ic Union (including goods exported under lease agreements (contracts), loan agreements, agreements (contracts) for manufacture of goods) provided that real export of goods out of the territory of Belarus is documented; • works (services) connected with accompanying, loading, transfer and other similar works (services) directly connected with the selling of exported goods, which are placed under the 6 Tax guide-2019 customs procedure of export, as well as goods exported (without obligation to re-import them into the territory of the Republic of Belarus) in the member-states of the Eurasian Economic Union; • exported works on production of goods made from toll raw materials provided that the actual export of such goods outside the territory of the Republic of Belarus is documented; • exported transport services including transit transportation; • repair works (modernization, re-equipment) of aircraft and their engines, units of trains, per- formed for foreign legal entities or individuals; • goods of own production to a duty-free shop’s owner for the purpose of their subsequent sale in duty-free shops; • goods in retail trade through shops to individuals who
Recommended publications
  • PAP-10-GB.Pdf
    !"#$%&'()*')' +&&$*'* , ! ! "- ! . / ! , 0 1%- ! " " %12*3- , 4" 5 4 )*)* " - ! . / ! , 0 Boris Zalessky Growth points Features of development in the face of global challenges 1 2 Table of contents Sustainable development goals and media ................................................................................. 5 Global information security and regional press ........................................................................ 12 From strategy to attract foreign investment to international cooperation ................................ 20 Honorary Consuls Institute: project-specific orientation.......................................................... 28 Export culture and mass consciousness .................................................................................... 31 Exports to distant arc countries as an important factor for development ................................. 34 Food exports: growth trends ..................................................................................................... 37 Export of services: among priorities - tourism ......................................................................... 40 Import substitution: growth reserves - in modernization.......................................................... 43 From green economy to green cities........................................................................................
    [Show full text]
  • Review–Chronicle
    REVIEWCHRONICLE of the human rights violations in Belarus in 2005 Human Rights Center Viasna ReviewChronicle » of the Human Rights Violations in Belarus in 2005 VIASNA « Human Rights Center Minsk 2006 1 REVIEWCHRONICLE of the human rights violations in Belarus in 2005 » VIASNA « Human Rights Center 2 Human Rights Center Viasna, 2006 REVIEWCHRONICLE of the human rights violations in Belarus in 2005 INTRODUCTION: main trends and generalizations The year of 2005 was marked by a considerable aggravation of the general situation in the field of human rights in Belarus. It was not only political rights » that were violated but social, economic and cultural rights as well. These viola- tions are constant and conditioned by the authoritys voluntary policy, with Lu- kashenka at its head. At the same time, human rights violations are not merely VIASNA a side-effect of the authoritarian state control; they are deliberately used as a « means of eradicating political opponents and creating an atmosphere of intimi- dation in the society. The negative dynamics is characterized by the growth of the number of victims of human rights violations and discrimination. Under these circums- tances, with a high level of latent violations and concealed facts, with great obstacles to human rights activity and overall fear in the society, the growth points to drastic stiffening of the regimes methods. Apart from the growing number of registered violations, one should men- Human Rights Center tion the increase of their new forms, caused in most cases by the development of the state oppressive machine, the expansion of legal restrictions and ad- ministrative control over social life and individuals.
    [Show full text]
  • SITUATION of HUMAN RIGHTS in BELARUS in 2014
    Human Rights Centre “Viasna” SITUATION OF HUMAN RIGHTS in BELARUS in 2014 REVIEW-CHRONICLE Minsk, 2015 SITUATION OF HUMAN RIGHTS IN BELARUS in 2014 REVIEW-CHRONICLE Author and compiler: Tatsiana Reviaka Editor and author of the foreword: Valiantsin Stefanovich The edition was prepared on the basis of reviews of human rights violations in Belarus published every month in 2014. Each of the monthly reviews includes an analysis of the most important events infl uencing the observance of human rights and outlines the most eloquent and characteristic facts of human rights abuses registered over the described period. The review was prepared on the basis of personal appeals of victims of human rights abuses and the facts which were either registered by human rights activists or reported by open informational sources. The book features photos from the archive of the Human Rights Center “Viasna”, as well as from publications on the websites of Radio Free Europe/ Radio Liberty Belarus service, the Nasha Niva newspaper, tv.lrytas.lt, baj.by, gazetaby.com, and taken by Franak Viachorka and Siarhei Hudzilin. Human Rights Situation in 2014: Trends and Evaluation The situation of human rights during 2014 remained consistently poor with a tendency to deterioration at the end of the year. Human rights violations were of both systemic and systematic nature: basic civil and political rights were extremely restricted, there were no systemic changes in the fi eld of human rights (at the legislative level and (or) at the level of practices). The only positive development during the year was the early release of Ales Bialiatski, Chairman of the Human Rights Centre “Viasna” and Vice-President of the International Federation for Human Rights.
    [Show full text]
  • Edict of the President of the Republic of Belarus No 458 of August 4, 1999 [Amended As of October 22, 2012] on Creation of Free
    Edict of the President of the Republic of Belarus No 458 of August 4, 1999 [Amended as of October 22, 2012] On Creation of Free Economic Zone “Vitebsk” With the aim to attract national and foreign investments for organization and development of production facilities based on new and high technologies, to ensure favourable conditions for economic development of the regions of the Republic, I decree: 1. To create the Free Economic Zone “Vitebsk” for the period of 30 years of the total area of 2186,1546 ha within the boundaries according to Annex. 2. To establish that: 2.1. The Free Economic Zone “Vitebsk” (hereinafter – the FEZ "Vitebsk") is a complex zone; 2.2. financing of the development of the FEZ "Vitebsk", including industrial, engineering, transport and other infrastructure along with maintenance of the Administration of the FEZ "Vitebsk" and other expenses stipulated by the legislations for ensuring functioning of the zone, is carried out at the account of the means of the republic budget and the development fund of the FEZ "Vitebsk"; 2.3. The development fund of the FEZ "Vitebsk" is formed at the account of rent payments for the land and property, which are in operative administration of the Administration of the FEZ "Vitebsk», as well as from receipts in accordance with the contracts on activity conditions of economic entities in the territory of the zone. Specific sources of forming the development fund of the FEZ "Vitebsk" and directions of spending of its means are determined by the Council of Ministers of the Republic of Belarus. 3.
    [Show full text]
  • Senno District – Investment Territory
    SENNO DISTRICT – INVESTMENT TERRITORY Investment atlas enno district 1 Investment atlas Dear friends! Senno district is an area with beautiful forests, blue rivers and lakes, which becomes an attractive place for recreation and tourism. Senno district, with its unobtrusive appearance, with its usual landscape and climate, has its own attraction. In the district there are over 21 thousand inhabitants. Trade, industry, agriculture and entrepreneurship are actively developing. The most important direction of work is the attraction of investments. I am sure that investors will find their interest in our region and successfully implement investment projects. We are always open for business cooperation and are ready to discuss investment proposals for investing in the economy and the social sphere, which will help to improve the standard of living of our people. I hope that your sincere interest will lead to fruitful and mutually beneficial cooperation. I wish the representatives of business to be a success in implementing investment projects and prosperity in business. Welcome to Senno district! Yours faithfully, Chairman of Senno District Executive Committee of Vitebsk Region Cherednik V.А. enno district 2 Investment atlas СОNTENT 1. Brief Description of the district………………………….………………... 3 2. Investment offers …………………………….…………………………… 10 Investment proposals for the involvement of 3. land………………………………………………………………………... 27 4. Unused Real Estate……………………………………………………..…. 29 5. The list of land areas intended for subsequent provision to investors for the implementation of investment contracts or new construction……………………………………………………………..… 36 6. The list of agricultural enterprises in Senno district, the financial recovery of which is expected to be carried out with the involvement of potential investors…………………………………………………………………. 39 7.
    [Show full text]
  • Review-Chronicle of Human Rights Violations in Belarus in 2008
    1 Human Rights Center ‘Viasna’ Review-Chronicle of human rights violations in Belarus in 2008 Minsk 2009 2 Прага вясны Review-Chronicle of human rights violations in Belarus in 2008 The book was prepared on the basis of the short reviews of the human rights situation in Belarus for each month of 2008. It begins with the gener- al analysis of the civil and political situation in the country for the reporting time. The book describes important events and the reaction of the internation- al community to them. Then there are presented some concrete facts of hu- man rights violations by which one can trace back a certain history of struggle of representatives of the Belarusian democratic community for human rights and fundamental freedoms. Among the main violations there are politically motivated criminal and administrative persecution, trampling upon the free- dom of expression, prohibition of peaceful assemblies and denial of the right to association. The book includes photos from the web resources photo.bymedia.net, nn.by, charter97.org, spring96.org. ISBN 15-26496-006-P 3 Contents Review-Chronicle of Human Rights Violations in Belarus in January 2008 ....................................................................................6 Administrative punishment of participants of peaceful protest actions ......... 8 Politically motivated criminal cases .................................................................. 9 Torture and other kinds of violent and inhuman treatment .......................... 11 Freedom of expression and the right
    [Show full text]
  • Belarusian Exporters 2020 A1
    CONTENTS FOREWORD ................................................................................................................. 6 BELARUS. GENERAL INFORMATION .............................................................................. 8 BELARUS. FOREIGN TRADE ........................................................................................ 10 BELARUSIAN CHAMBER OF COMMERCE AND INDUSTRY ............................................. 12 EXHIBITION UNITARY ENTERPRISE ‘BELINTEREXPO’ OF THE BELARUSIAN CHAMBER OF COMMERCE AND INDUSTRY ............................. 14 UNITARY ENTERPRISE OF PATENT SERVICES ‘BELPATENTSERVICE’ OF THE BELARUSIAN CHAMBER OF COMMERCE AND INDUSTRY ............................. 15 EDUCATIONAL AND CONSULTING UNITARY ENTERPRISE OF THE BELARUSIAN CHAMBER OF COMMERCE AND INDUSTRY ‘BUSINESS TRAINING CENTER’ ................ 16 INTERNATIONAL ARBITRATION COURT AT THE BELCCI ............................................. 17 Belarusian Chamber SUBJECT HEADING LIST .............................................................................................. 18 of Commerce and Industry A. MECHANICAL ENGINEERING ................................................................................. 19 BELARUSIAN EXPORTERS 2020 A1. Machine Tool Engineering .................................................................................... 20 Reference and information edition A2. Motor Vehicle Industry ......................................................................................... 23 www.cci.by A3. Production of
    [Show full text]
  • Plant Genetics, Genomics, Bioinformatics and Biotechnology" (Plantgen2017)
    PROCEEDINGS of the 4th International conference "Plant Genetics, Genomics, Bioinformatics and Biotechnology" (PlantGen2017) Best Western Plus Atakent Park Hotel May 29 – June 02, 2017, Almaty, Kazakhstan УДК 581 (063) ББК 28.5 Р71 "Plant Genetics, Genomics, Bioinformatics and Biotechnology": Материалы Международной конференции 4th International conference PlantGen2017 / под общей редакцией Е.К. Туруспекова, С.И. Абугалиевой. – Алматы: ИББР, 2017 – 216 с. ISBN 978-601-80631-2-1 В сборнике представлены материалы 4 Международной конференции по генетике, геномике, биоинформатике и биотехнологии растений (PlantGen2017), проведенной в г. Алматы 29 мая -2 июня 2017 г. В публикациях изложены результаты оригинальных исследований в области изучения, сохранения и использования генетических ресурсов, генетики и селекции, биоинформатики и биотехнологии растений. Сборник рассчитан на биологов, генетиков, биотехнологов, селекционеров, специалистов, занимающихся генетическими ресурсами растений, и студентов биологического и сельско-хозяйственного профиля. Тезисы докладов представлены в авторской редакции. Рекомендовано к изданию Ученым советом РГП «Института биологии и биотехнологии растений» Комитета науки Министерства образования и науки Республики Казахстан (Протокол № 2 от 04.05.2017 г.). УДК 581 (063) ББК 285 ISBN 978-601-80631-2-1 © ИББР, 2017 2 Proceedings of the 4th International Conference "Plant Genetics, Genomics, Bioinformatics and Biotechnology" (PlantGen2017) May 29 – June 02 2017 – Almaty, Kazakhstan Editors Yerlan Turuspekov, Saule Abugalieva Publisher Institute of Plant Biology and Biotechnology Plant Molecular Genetics Lab ISBN: 978-601-80631-2-1 Responsibility for the text content of each abstract is with the respective authors. Date: May 29 – June 02 2017 Venue: Best Western Plus Atakent Park Hotel, 42 Timiryazev str., 050040 Almaty, Kazakhstan Conference webpage: http://primerdigital.com/PlantGen2017/en/ Hosted by: Institute of Plant Biology and Biotechnology (IPBB), Almaty, Kazakhstan Correct citation: Turuspekov Ye., Abugalieva S.
    [Show full text]
  • Mobiliser Les Mères Et Les Préparer À Encadrer Des Jeunes Enfants
    ECE/BELGRADE.CONF/2007/INF/9 SIXTH MINISTERIAL CONFERENCE “ENVIRONMENT FOR EUROPE” BELGRADE, SERBIA 10-12 October 2007 GOOD PRACTICES IN EDUCATION FOR SUSTAINABLE DEVELOPMENT IN THE UNECE REGION submitted by the United Nations Economic Commission for Europe and the United Nations Educational, Scientific and Cultural Organization through the Ad Hoc Working Group of Senior Officials BACKGROUND DOCUMENT UNITED NATIONS United Nations Decade of Education for Sustainable Development (2005-2014) Good Practices in the UNECE region Education for Sustainable Development in Action Good Practices N°2 - 2007 UNESCO Education Sector Good Practices in Education for Sustainable Development in the UNECE region U N E S C O / U N E C E Education for Sustainable Development in Action Good Practices N°2 August 2007 The authors are responsible for the choice and presentation of the facts contained in this document and for the opinions expressed therein, which are not necessarily those of UNESCO and do not commit the Organization. The designations employed and the presentation of the material in this publication do not imply the expression of any opinion whatsoever on the part of UNESCO concerning the legal status of any country, territory, city or area, or of its authorities, or concerning the delimitations of its frontiers or boundaries. Section for DESD Coordination (ED/UNP/DESD) UNESCO, 7 Place de Fontenoy, 75352 Paris 07 SP, France email: [email protected] web: www.unesco.org/education/desd Education for Sustainable Development in Action Good Practices N° 2 - 2007 Cover design: Helmut Langer Printed in UNESCO’s workshop Foreword In recent years, education has gained higher prominence as a vital cross-cutting factor in the promotion of sustainable development.
    [Show full text]
  • “Development of GIS and Hydraulic Modelling”
    PUBLIC SELECTION OF CONSULTANTS SINGLE STAGE OPEN COMPETITIVE SELECTION REQUEST FOR PROPOSALS Reference No.: OWP-5 Selection of Consulting Services for: “Development of GIS and Hydraulic Modelling” Client: Vitebsk Regional Communal Unitary Enterprise of Water Supply and Sewerage System Vitebskoblvodokanal Country: Republic of Belarus Project: Orsha Wastewater Project Issued on: December 2019 i | P a g e P U B L I C PUBLIC TABLE OF CLAUSES PART I – SELECTION PROCEDURES AND REQUIREMENTS Section 1.1 Letter of Invitation Section 1.2 Instructions to Consultants and Data Sheet A. General Provisions 1. Definitions 2. Introduction 3. Conflict of Interest 4. Unfair competitive advantage 5. Prohibited Practices 6. Eligibility 7. General Considerations 8. Cost of Preparation of Proposal 9. Language 10. Only One Proposal 11. Clarification and Amendment of the RFP Documents 12. Confidentiality B. Request for Proposals 13. Documents Comprising the Proposal 14. Proposal Validity 15. Preparation of Proposals – Specific Considerations 16. Technical Proposal Format and Content 17. Financial Proposal 18. Submission, Sealing and Marking of Proposals 19. Opening of Technical Proposals 20. Proposals Evaluation 21. Evaluation of Technical Proposals 22. Financial Proposals for QBS 23. Public Opening of Financial Proposals (for QCBS, FBS, and LCS methods) 24. Correction of Errors 25. Taxes 26. Conversion to Single Currency 27. Combined Quality and Cost Evaluation 28. Negotiations 29. Conclusion of Negotiations 30. Award of Contract ________________________________________________________________________________ RFP: Orsha Water Project. Tender OWP-5 “Development of GIS and Hydraulic Modelling” PUBLIC PUBLIC C. Data Sheet Section 1.3. Evaluation Criteria Section 1.4. Technical Proposal – Standard Forms 1. Form TECH-1 (FTP / STP): Proposal Submission Form 2.
    [Show full text]
  • Investment Guide. Belarus 2020
    Invest in Belarus Guidebook Investment opportunities, legal and economic environment PREPARED BY In today’s dynamically changing world, each may reckon on when considering prospects of opening and every state’s successin promotion of foreign business in our country. direct investment is largely determined by its ability National Agency of Investment and Privatization to not only perceive present, but also envisage serves as a reliable and competent partner for future needs of businesses and, consequently, act businesses through all stages of investment projects proactively while creating a favorable investment realization in Belarus, employing its long-time climate. experience and expertise while rendering free-of-charge Drawing on its key competitive advantages – professional consultative, communication and unique location, considerable human, industrial and organizational assistance to investors. logistical potential, and forward-looking legislation – This edition encompasses the most up-to-date Belarus today continues to consistently enhance information on the top priority sectors for FDI, conditions for doing business, adequately adjusting opportunities available within various preferential to new realities and successfully implementing regimes, judicial aspects of investments, Belarus’s digital transformation of the national economy. primary avenues of multi-faceted international Stable domestic political situation, high level of cooperation and even more. public security, coherent and constantly improving I am confident, inside You
    [Show full text]
  • COUNTRY SECTION Belarus Game Trophies Plants
    Validity date from COUNTRY Belarus 10/08/2007 00035 SECTION Game trophies plants Date of publication 15/01/2020 List in force Approval number Name City Regions Activities Remark Date of request 02088/0319016 State Forest Enterprises Starobin forestry Starobin Minskaya Voblasts' CAT3 0649122 BELKOOPOPTTORG Minsk Minskaya Voblasts' CAT3 100021168 UP Minsky Parnikovo-teplichny Kombinat Minsk Minskaya Voblasts' CAT2, CAT3 20/09/2011 100150558 Production Trade Unitary Enterprise Voenohot Public Association Minsk Minskaya Voblasts' CAT3 Belarusian military- hunting enterprise 101131971 State Forest Enterprises “Minsk forestry” Minsk Minskaya Voblasts' CAT3 191090820 PC AnFrid Zhodino Minskaya Voblasts' CAT3 200017622 State Forestry Enterprise Baranovichskij leshoz Baranovichi Brestskaya Voblasts' CAT3 200026472 State Forestry Enterprise Pruzhanskij leshoz Prugany Brestskaya Voblasts' CAT3 200034591 JV Variant Ltd Bereza Brestskaya Voblasts' CAT3 200041354 State Forestry Enterprise Kobrinskij leshoz Kobrin Brestskaya Voblasts' CAT3 200056212 State Protective Institution National Park Kamenyki, Brestskaya Voblasts' CAT3 07/09/2011 200062459 Establishment “Brest Regional Organizational Structure” of National Brest Brestskaya Voblasts' CAT3 15/04/2016 Public Association “Belarusian Society of Hunters and Fishermen” 200099512 State Forestry Enterprise Telehanskij leshoz Telehany Brestskaya Voblasts' CAT3 200100542 State Forestry Enterprise Ivatsevichskij leshoz Ivatsevichi Brestskaya Voblasts' CAT3 1 / 16 List in force Approval number Name City
    [Show full text]