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Transport Tax Regulations Significantly Changed In Belarus

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Transport Tax Regulations Significantly Changed In Belarus

There are two new articles.

Today, the law on changing the laws on taxation was officially published, the main ones came into force on January 1.

Several points also relate to the transport tax. The amount of payment has not changed either up or down, and there are more beneficiaries, writes onliner.by.

Benefits

The new law stipulates that two new categories of vehicles are completely exempt from transport tax:

"vehicles converted to state revenue by decision of the competent authority";

"specially equipped for use by disabled people and having a corresponding entry in the registration certificate."

This is in addition to existing benefits. As a reminder, you do not need to pay tax for:

cars deregistered before July 1, 2021;

cars retired from the possession of its owner as a result of illegal actions of other persons;

vehicles of the organizations consrrvated in the manner prescribed by the Council of Ministers;

vehicles used to provide medical care;

vehicles manufactured no later than 1991, or in case there is no information about the year of issue;

electric cars – until the end of 2025.

Tax rates remain the same:

Another change is the amount of discounts for trailers (semi-trailers) and vehicles for which there is no information about their type. The existing benefits with regard to them were extended. Namely: pensioners, people with I or II degree of disability, veterans of the Great Patriotic War, veterans of military operations on the territory of other states (provided that the owners have a license of the required category) — 50%, people with the III degree of disability — 25%.

There are two new articles

Article 307-9 relates to paying tax for vehicles that were rented or leased, and then bought from the old owner, but still not registered with the traffic police. For example, prior to registration with the interdistrict traffic police department, organizations or individuals who are the owners of such vehicles are recognized as payers.

Article 307-10 is about how to include the amount of transport tax in the costs of production and sale of goods (works, services), property rights, as well as in expenses taken into account when calculating income tax from individuals.

The full text of the law is available here. Paragraphs starting from the 155th (71st page of the document) concern the transport tax.

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