April 4, 2005

Decisions of the Ministry of Taxes and Duties of the Republic of Belarus of January 1, 2005 No. 9 sets forth the Instructions of Procedure of Calculation and Payment of the Tax on Incomes of Foreign Legal Persons Not Carrying Out Their Activity in the Republic of Belarus Through a Permanent Representation approved by the Decision of the Ministry of Taxes and Duties of October 14, 2003 No. 92 in a new edition.

Decision of the Ministry of Justice of the Republic of Belarus of March 28, 2005 No. 13 approves the Rules for Rendering Real Estate Services. The Rules divide the functions to be performed by the attested realtor and other employees of the organization rendering real estate services. In particular, the services provided exclusively by the realtor are consultations, contract drafting and its signing, negotiations with clients, preparation of documents for the deal, organization of notary attestation of the deal, helping in state registration of real state and other legal actions.

Decision of the State Customs Committee of the Republic of Belarus of March 15, 2005 No. 13 On Peculiarities of Customs Registration and Control of Some Goods concerns the cases when the actual weight of the goods imported to the customs territory of the Republic of Belarus (in this case, fresh bananas) is different from the weight stated in the documents. The Decision describes the possible deviations and other factors that make it possible not to start the customs proceedings.

Decision of the Ministry of Taxes and Duties of March 17, 2005 No. 38 brings in changes into the Decision of the Ministry of May 4, 2004 No. 62 On Procedure for Submitting Information about Absence of Taxable Objects. The amendment concerns the obligation of a non-commercial organization that does not have any taxable objects to submit to the taxation bodies the information in accordance with the blank enclosed to the decision.