Decision of the Ministry of Taxes and Duties of the Republic of Belarus of January 16, 2004 No. 6 brings in alterations and amendements to the Order of State Tax Committee of the Republic of Belarus of March 23, 1999 No. 46. The changes have been introduced in connection with the increase of a basic value up to 17500 Belarusian rubles, and in accordance with it new rates of income tax have been adopted. For example, for incomes obtained since January 1, 2004, 9% tax rate is applied for annual incomes not more than 3.960.000, and since February 1, 2004 the same rate is applied for annual incomes not more tha 4.180.080 Belarusian rubles.

Decision of the Ministry of Taxes and Duties of the Republic of Belarus of January 12, 2004 No. 2 On Calculation and Payment of Value Added Tax by the Residents of Free Economic Zones establishes that the residents of free economic zones Minsk, Brest, Gomel-Raton at calculating value added tax since January 1, 2004 at the rate 18 (15,25)% in case, if the calculated sum of the tax for the account period is more than the sum subject to charge for the period, the residents pay 55,56% of the tax to the budget.

Decision of the Ministry of Education of the Republic of Belarus On Coordination of the Applications of the License Applicants and Giving Resolutions to the Licensees Who Intend to Send Citizens of the Republic of Belarus to Work Abroad under Student Programs establishes that the Ministry of Eduction considers the documents submitted for coordination and giving resolution and checks whether or not the contract of the licensees and applicants with foreign agencies contains the provisions providing the return of students to the Republic of Belarus after the end of the contract; the contract with the students and applicants contains a provision on obligatory return of the student in the established term to the Republic of Belarus for continueing his (her) education; contract between the student and foreign agency contains a provision conserning the term of contract validity that shall be not more than 3 months; also a written obligation of the applicant to inform in 10 days term the territorial body on migration and department of foreign affaris of the Ministry of Education about all facts of not timely return of the student to the Republic of Belarus. Under the results of consideration of the documents the Ministry of Educstion informs the Ministry of Labor and Social Security of the Republic of Belarus.