Restrictions on transition of a method of payment of income tax
According to the Decree of the President of Republic of Belarus of 27.09.2013 No. 445 «About some questions of the taxation» payers who estimated the sums of a profit tax which are subject to payment by the current payments in 2013, proceeding from a method of calculation of the sum of income tax according to sub-item 3.1 item 3 of article 143 of the Tax code of Republic of Belarus (proceed from results of activity of the payer for the tax period which was directly preceding the current tax period they have no right till January 1, 2014 to pass to calculation of the sums of the income tax which is subject to payment by the current payments, according to the statutes sub-item.3.2 item 3 of art. 143 of the Tax code of RB (i.e. proceed from the sum of an income tax estimated following the results of the current tax period which has to make not less than 80% of the actual sum of a profit tax following the results of the current tax period).
The decree comes into force since October 2, 2013. The validity of the Decree doesn't extend on the relations which have arisen before its coming into effect.