The President of Belarus by the Edict at March 19, 2006, No 155 approved a new list of incomes subject to taxation as "other incomes" of the foreign organizations in Belarus. It concerns foreign companies without permanent representation that received incomes from sources on the territory of the Republic of Belarus.

According to the legislation, such incomes are subject to taxation at the rate of 15 per cent. It includes profits from sale of goods through commission contracts, from real estate, from rendering services, from companies shares, from teaching and training, from advertising, from companies, which have foreign capital, from alienation. 

The President of the Republic of Belarus issued an edict at March 20, 2006, No 168, which should simplify and speed up the procedure of customs registration of freight and vehicles in transit through Belarusian territory. By this document, all of the transit freight and vehicles are free from the taxation.

It also establishes a list of documents for the supervising customs bodies and the procedure of such supervising, defines the term "transit" and consolidates its regulations.

The Edict takes into account the peculiarity of absence of customs supervision for transit from Russian territory.

The Treaty on international passenger and truck motor transportation between the Republic of Belarus and the Republic of Italy entered into force at February 25, 2006. It describes cases of transportation with state permission and without state permission, including freight service, of benefits granted to transporters, of exemption from customs duties.

According to the document, the Mixed Commission of two countries must approve the permission of transit or transportation on the territory of both states. The Commission can provide fiscal benefits to transporters within Belarus or Italy.

The treaty exempts fuel in the petrol tanks of the vehicles which are temporarily located on the territory of these countries from customs duties.

Alongside with the transporter responsibility, taken in the country of residence, the Agreement establishes additional responsibility as: notice, warning, temporally suspension of permission for transportation, prohibition of transit and transportation. Both parties can also limit the freedom of movement of vehicles and freights on their territories for the purpose of state security.

A new order of issuing of one-time permissions for import, export and transit of narcotics, psychotropic substances and its precursors, which are under special state control, has come into force in Belarus. According to the new decision of the Ministry of Health at February 14, 2006, No 4, transporting company must obtain special permission of the Ministry of Internal affairs of the Republic of Belarus, alongside with the permission of the Belarusian Ministry of Health to import, export or transit the most hazardous drugs,

The Document determines state unitary enterprise "Center of examinations and tests in health service" as organization, responsible for examining documents concerning drugs. It also describes a list of necessary documents to obtain permission to import, export or transit narcotic substances within Belarus and establishes terms of the permission.

The Belarusian Ministry of Foreign Affairs and Ministry of Taxes and Duties by their decision of February 24, 2006, No 2/28 approved a list of international organizations, foreign states, whose employees and citizens are free from tax in Belarus. The document concerns the incomes of special category of citizens end employees.