Tax Code establishes the legal framework for national taxes, with a particular focus in the provided excerpt on Value Added Tax (VAT). It defines taxpayers as organizations, individual entrepreneurs, certain individuals, and entities involved in imports or specific transactions. The Code sets conditions under which entrepreneurs become VAT payers (e.g., revenue thresholds), and clarifies obligations in complex situations such as trust management, foreign business activity, and intermediated transactions. It also assigns VAT liability in cross-border cases, often shifting the obligation to Belarusian purchasers when foreign suppliers are not registered domestically.
A substantial portion of the text regulates VAT calculation and scope, including the determination of the taxable base, the moment of supply, and rules for simplified taxation systems. It specifies taxable transactions broadly, covering the sale, exchange, or free transfer of goods, services, and property rights, as well as imports. At the same time, it outlines numerous non-taxable transactions, such as certain state fees, internal transfers within legal entities, privatization operations, and specific financial or cooperative arrangements. Detailed technical provisions address accounting methods, tax deductions, and timing rules, especially for businesses operating under simplified regimes or engaging in factoring, leasing, and agency relationships.
Payers of the single tax for agricultural producers are organizations that produce agricultural commodities in the national territory and have switched to the application of the single tax for agricultural producers. The object of taxation of the fee from harvesters is recognized as the implementation of commercial procurement (purchase) of wild plants (their parts), mushrooms, technical and medicinal raw materials of plant origin for the purpose of their industrial processing or sale, with the exception of their procurement, for which the payer has paid a fee for incidental forest use or has applied an exemption from the said fee. Payers of land tax are organizations and individuals who own land plots in the national territory on the basis of permanent or temporary use, lifelong inheritable possession, or private ownership.
The Code also provides an extensive list of VAT exemptions, reflecting social, economic, and policy priorities. Exemptions apply to sectors such as healthcare, education, culture, social services, public transport, and financial services, as well as to specific goods like medical supplies and cultural property. Additional exemptions and special procedures apply to imports, diplomatic missions, international organizations, and transactions under international agreements. The document further regulates VAT collection on imports (distinguishing between customs and tax authority roles), establishes procedures for refunds, and sets documentation requirements for claiming exemptions, ensuring compliance and administrative control within the national tax system.