LAW OF THE REPUBLIC OF BELARUS
of December 22, 1991

"ON TAXES ON INCOMES AND PROFITS OF ENTERPRISES, AMALGAMATIONS, ORGANIZATIONS"

Chapter 1. GENERAL PROVISIONS

Article 1. Tax payers 1. Payers of taxes on incomes and profits shall be juridical persons, including enterprises with foreign investments and foreign juridical persons, fulfilling their activity on the territory of the Republic of Belarus as well as realising the activity on the territory of the Republic of Belarus branches, representatives and other structural subdivisions of juridical persons, disposed abroad, outside the Republic of Belarus.

Article 2. Objects of taxation 1. Income tax shall be levied on incomes, obtained by enterprises from their shares, bonds and other securities; shared participation in joint ventures; video-shows; mass concerts and shows (performances), use of gambling slot-machines bringing money winnings, prize-winning attractions; leased state property, realization of property and foreign currency; lotteries. For the purpose of taxation the receipts, obtained from the above undertakings, shall be diminished by material expenses, related to the above incomes. 2. Taxable profits shall be calculated, proceeding from a balance sheet profit, representing an amount of profits from the realization of products (work, services), other material valuables (including fixed assets), and incomes from other operations, unrelated to the realization operations, which have been diminished by an amount of expenses, related to the above operations. Incomes, obtained from the operations, unrelated to the realization operations, shall include incomes, obtained by a receiver from operations, that are not directly related to the making of products (work, services) and their realization. In the profits of non-realisative operations of voluntary associations and budgetary establishments are not included: entrance fees, shares and membership dues in dimentions provided by the regulations as well as means giving from local and Republican budgets; incomes (percentage) of keeping of above mentioned means in bank establishments; donations of juridical and physical persons of the Republic of Belarus and other states, received in property of voluntary associations and budget establishments, not-realizing economic activity. 3. Enterprises, that are not self-accounting and receive incomes from the economic and commercial activities, shall pay the tax from their surplus amounts, obtained as a result of these activities. 4. The amounts of sanctioned fines, paid to the budget in accordance with the current legislation, shall be paid from the profit, which is left at the disposal of an enterprise. 5. Taxable profits (incomes) shall be diminished by the amount of the immovable property tax computed for fixed assets.

Article 3. Expenses for the production and realization of products (work, services), included into their cost The cost price of the production (work, services) is a cost valuation of natural resourses, raw materials, materials, fuel, energy, basic funds, labour funds as well as other expenses on its production and realisation, used in the process of production (work, services). It must be taken into account, that material expenses are valued according to the cost of real expences on them. 1. When determining the profit, the cost of products (work, services) shall include: - material expenses (less the cost of recoverable wastes); - labour costs; - depreciation expenses, designed for full restoration of fixed assets; - deductions for state social insurance; - deductions for obligatory medical insurance; - interest payment for short-term bank loans (except for interest on deferred and bad loans, as well as loans, received to make up for one's own current assets and purchase fixed and intangible assets); - other expenses for the production and realization of products, including expenses for all kinds of repair of fixed assets, as well as budgetary taxes, referred to the cost of products, deductions for special funds, envisaged by the legislation; 2. The material expenses shall include expenses for raw materials and basic materials (less the cost of recoverable wastes), purchased and semifinished goods, auxiliary materials, fuel, energy, expenses, related to the use of natural raw materials (deductions, designed to cover the expenses, incurred for geological prospecting and survey works, connected with mineral resources, including taxes for the use of natural resources (ecological tax), expenses for the recultivation of lands, payment for standing timber), expenses for work and services of production character, performed by outside enterprises and organizations. 3. The labour costs shall include labour remunerations, paid on the basis of piece rates, tariff rates and salaries, that depend on the labour results, labour quantity and quality, stimulating and compensating payments, including compensation of labour remuneration due to price increase and indexation, system of bonuses for workers, heads, specialists and other employees for good production results, other terms and conditions of labour remuneration in accordance with the forms and systems of labour remuneration, used at enterprises; the state farms, collective farms and other agricultural enterprises shall also include remunerations, paid for the results of a year and determined according to the established procedures. The cost of products (work, services) shall not include the following payments in cash or in kind: material help, remunerations for the result of a year, single incentives paid to separate workers for the fulfilment of production tasks of special importance, payments of additional leaves provided on the decision of a labour collective (in addition to leaves, envisaged by the law) to its workers, including women with children, additional pensions, single payments for the retiring labour veterans, incomes (dividends, percentage), paid for shares of a labour collective and shares (contributions) of labour collective's members in the property of an enterprise, housing rent, bonuses for the creation and putting into practice of new technologies, for fulfilment of the plans on new technologies introduction, for the result of competitions and contests, aimed at revealing and using production potentials and raising its effectiveness, as well as other payments, that are made from the profits, left at the disposal of an enterprise, or from other special purpose revenues. 4. The depreciation deductions designed for full restoration of fixed assets shall be made, proceeding from the balance sheet value of fixed assets and the established rates, including accelerated depreciation of their active part, made according to the legislation. Enterprises, which carry out their activities on terms of leasing, include into this cost the depreciation deductions, designed for full restoration of both their own and leased fixed assets. Joint ventures, formed on the territory of the Republic of Belarus with the participation of foreign legal persons and citizens, make the depreciation deductions designed for full restoration according to the rates and procedures, established for the enterprises of the Republic of Belarus, unless the foundation documents of a joint enterprise envisage otherwise. 5. Particular features of constituent expenses, included into the cost of products (work, services) of separate branches of the national economy, are established according to the procedures, stipulated by the Cabinet of Ministers of the Republic of Belarus. 6. The Cabinet of Ministers of the Republic of Belarus determines the orderof expense and establishes the norms of resourses expenditure on advertising, proprietary and special clothes, representative expenses.

Article 4. Tax rates 1. Incomes, obtained by enterprises from their own shares, bonds and other securities; from their shared participation in joint ventures with the participation of foreign legal persons and citizens, as well as in joint ventures without the participation of a foreign capital, shall be subject to the tax rate of 15 per cent. The tax shall be collected from a source of income. 2. Incomes, obtained from casinos, video-halls, gambling slot-machines with money winnings, prize-winning attractions, mass concerts and shows (performances) and other events (except sport events) at open grounds, stadiums and indoors, shall be subjected to the tax rate of 60 per cent. Attendance for spectators of video-halls, casinos, mass concerts and shows (performances) at open ground, stadiums and indoors shall be organized only by entrance tickets, made according to the established procedures. The tickets shall be subjected to obligatory registration by local tax authorities, where the events are organized. Realization of tickets by any economic entities without registration at tax authorities shall be considered as income concealment. 3. Excluded. 4. Excluded. 5. Excluded. 6. Incomes, received from lotteries, shall be subjected to the tax rate of 40 per cent. 7. Excluded. 8. Profits of enterprises shall be subjected to the tax rate of 30 per cent. A 15 per cent tax rate shall be levied on enterprises, except those of retail trade with a balance profit of up to 5000 minimum wages inclusive per year and an average annual number of those employed: in industry - up to 200 persons; in science and scientific service - up to 100 persons; in construction and other production spheres, public catering and communal services - up to 50 persons; in retail trade - up to 25 persons; in other non-productive spheres - up to 25 persons. 9. Excluded. 10. Excluded.

Article 5. Taxation privileges 1. The present Law envisages taxation privileges of permanent character. Additional privileges shall be established by the Supreme Soviet of the Republic of Belarus when adopting the budget of the Republic of Belarus for a next year. 2. Taxable profits, calculated in accordance with Article 2 of the present Law, shall be diminished by: a) a profit, that has been actually used for measures, aimed at liquidating the consequences of the Chernobyl Nuclear Plant accident in accordance with the Republican programme; b) a profit, that has been actually used for carrying out nature protection and fire safety measures, research and development work; c) a profit, that has been actually used for the expansion (development) of production (work, service) and repayment of bank credits, obtained for these purposes. The expansion (development) of production (work, service) is building of new and expansion and reconstruction of active objects for industrial purposes, modernization, acquisition and bringing in exploitation new funds destinated for industrial process. In the case of realisation of obtained basic funds during a year's term the sum of given privileges is to payed to the budget. For insure organizations the concept "the expansion of production" includes payments in insure reserves and in the fund of preventive measures on insurances of risk kind. For banks the concept "the expansion of production" includes as well the assignments for extension of regulation funds. In so doing, the amount of the privileges profits, used for the measures, mentioned in sub-paragraphs "a", "b" and "c", shall not exceed 50 per cent of the balance sheet profits; On priority directions, determined by the Cabinet of Ministers of the Republic of Belarus, the sum of the priviledged profit, directed to the expansion (development) of production is not limited. d) an amount of expenses, made from the profits left at the disposal of enterprises, so as to maintain pioneer camps, institutions of people's education, houses for the aged and invalids, living houses, health care facilities, children's preschool institutions, physical culture and sport institutions, subsidized from their resources, as well as expenses for the above goals when enterprises share in maintaining the above institutions and facilities - in accordance with the norms of expenditures set for analogous institutions, maintained from the budget. e) a profit of self-accounting medical production workshops of psychoneurological hospitals, psychiatric hospitals and dispensaries, antituberculous institutions, as well as auxiliary productions of medical institutions; maintenance and transport organizations of medical institutions, financed from the budget means; f) a profit of enterprises, obtained as a result of manufacturing orthopedic products, means of invalids rehabilitation and service; g) a profit of publishing and printing houses, obtained as a result of publishing literature in the Belarusian language; h) amounts of profits, transferred to enterprises, institutions and organizations of health protection, people's education, social insurance, culture, physical culture and sport, regestered on the territory of the Republic of Belarus, financed from budget means or sum used on payment of accounts for acquired goods and material things, given to mentioned enterprises, establishments and organizations. Expenses, mentioned in this sub-paragraph, shall not exceed 5 per cents of the balance profit. i) an amount, equal to 50 per cent of the profit, received from health resorts and sanatorium activities, and sportive and health-protection activities; j) an amount, equal to 50 per cent of the taxable profit for enterprises, and corrective labour institutions, using labour of prisoners; k) an amount of profits of enterprises of the Ministry of People's Education of the Republic of Belarus, received as a result of manufacturing products for institutions of the people's education of the Republic. l) the sum of profit used on creation according to established quota working plases for placing in a job of invalids and persons, which are provided by the State with additional guarantees of employment (except the sums compensated at the expense of means of State Fund of employment assistance); m) the sum of incomes received by the enterprises out of production of school furniture and that for pre-school establishments according to the order of the establishments of people's education of the Republic; n) the sum of profit of enterprises, organizations and cultural establishments, expenses on financial support of which is fully or partially covered owing to Republic or local budgets or those which receive the subsidy from the budget, not more than the dimentions of the budgetary financial support; o) the sum of profit received from the realization of prepared and exposed to working up and primary working over of secondary raw materials, except waste of metals, precious and semi-precious stones; p) the sums within 5 percents of received balance profit of juridical persons, directed to giving loans for individual and co-operative building for staff-workers having need in improvement of living conditions; q) the sum of profit obtained by the collective farms, state farms, peasant (farm) holding, subsidiary village holdings of enterprises and organization, other agricultural forming from realization of the products (except excisable ones) manufactured by them in their subsidiary sections and factories, located on village areas, owned by these collective farms, state farms, peasant (farm) holdings, subsidiary village holdings of enterprises and organizations, other agricultural formings. 3. The tax on profits shall not be levied on production workshops, experimental plants, auxiliary production facilities and other enterprises of educational institutions, carrying out practical training of students and school-children, as well as on enterprises belonging by the right of ownership to art unions of the Republic of Belarus. 4. Apprentice enterprises and the enterprises of the system of education shall be exempted from the taxes on profits, if the number of working trainees is not less than 80 per cent of the average listed number of workers. 5. The enterprises using invalid labour shall be exempted from the taxes on profits, if the number of invalids is not less than 50 per cent of the average listed number of their production personnel. If the number of invalids is from 30 to 50 per cent of the average listed number of production personnel, the taxable profit of the above enterprises and organizations shall be reduced by 50 per cent. 6. Enterprises of veterans of war, labour, armed forces shall be exempted from the taxes on profits, if the number of pensioners, reached the pension age(for males-60 years old, for females-55 years old) , is not less than 70 per cent of the average listed number of their workers. 7. When an enterprise determines its right for obtaining privileges, mentioned in paragraphs 4.- 6. of the present Article, it shall include into its average listed number of workers also the workers, who are not members of its staff (working on subcontracts, other contracts according to civil law, and as part-timers). 8. Profits of joint ventures with a share of a foreign participant in the ownership capital of over 30 per cent, as well as profits of foreign enterprises obtained from the realization of products (work, services) of their own production except that of trade and purchasing activity shall not be liable to the tax during the first three years from the moment of the declaration of the profit including the first profitable year. The right of obtaining profit may be realized by the venture with the fund formed by each participant during one year from the day of registration of the statutory fund in dimentions not less than 50 per cents of documents provided by the constituent documents. The documental confirmation of the fact of the formed statutory fund is certificate issued in accordance with the legislative order. In the cases of failure to make a deposit in statutory fund in full volume in two years' term from the registration day or in other term, determined in accordance with part 5 of the present point, the profit tax is payed in full sum for the whole period of activity of the enterprise. The priviledge on the profit tax is stopped and is not renewed. When the enterprise with foreign investments manufectures specially important for the Republic production, the Cabinet of Ministers of the Republic of Belarus has a right to deminish the tax rates on profit on 50 per cent on the term of three years more in accordance with established list of such products. In cases of creation of the enterprises with foreign investments, the constituent agreement of which provides the carring out of building and assembling works as a deposit into statutory fund, the Cabinet of Ministers has the right to continue the terms of paying deposits to the statutory fund in additial two years' term. The accumulated assets of enterprises with foreign investments, exept funds the means of which are destinated for material encouragement and social and cultural development, have to be taxed on liquidation of an enterprise in accordance with their residual value. In the case of liquidation of an enterprise with foreign investments in the tax-free period or during three years after expiration of tax-free period the enterprise is oblight to pay the profit tax for the whole period of being tax free. 9. Balance sheet profits of joint ventures with the participation of foreign investors and of enterprises, totally owned by foreign investors (foreign enterprises), shall be reduced by the amount, deducted into the reserve (insurance) fund, which is determined in their foundation documents, but not more than 25 per cent of actually formed ownership fund. 9-1. The profits obtained from international and republican festivals, competitions, amateur arts' festivals, the list of which is annually confirmed by the Ministry of Culture of the Republic of Belarus, are free of tax. 9-2. Excluded. 9-3. The sums of profit and income tax of lease holding companies are to be diminishedon the sum of lease payment, payed for rent of property, belonging to the State by the right of property and leased in accodance with the organs of Committee on government of State property attached to the Cabinet of Ministers of the Republic of Belarus or with other plenipotentiary by it organ. The sums of lease payment for rent of State property, leased in accordance with organs of the Committee on government of State property attached to the Cabinet of Ministersof the Republic of Belarus, are fully transferred into the income of the corresponding budget. 9-4. The sum of income tax of the enterprises not-being the proprietors of values, put into the State list of historical and cultural values of the Republic of Belarus, is diminished on the sum of means, actually directed to the studying of the historical and cultural heritage, revelation, savings, reconstraction and returning of these values to the Republic of Belarus outside its boundaries, but not more than 3 per cent from the tax sum. 9-5. The sum profit tax of enterprises being the proprietors of the values, put into the list of historical and cultural values of the Republic of Belarus, is diminished on the sum of means, actually expended by them on the scientifically approved research and restorating works, concerning these values. The tax diminution of profit, provided by points 9-4 and 9-5 of the present article is made on the base of bank certificate, by which the transfer of means on this purpose was made, confirmed by the State organ of monument protection. 10. Local Soviets of People's Deputies may provide additional privileges for the taxes on incomes and profits within the tax amounts, provided for the local budgets. 11. The tax sum remained at the disposal of enterprises, organizations in connection with privileged tax, provided by points 3, 4, 5, 6, 10 of the present article, must be payed to the fund of development and is used only for the development of production base (building of productive capacities, obtaining of equipment), and what concerns the Belarus society of invalids, Belarus association of visual invalids and Belarus society of deafs on productive and social development. On failing to follow the mentioned conditions the tax sum, presented as a privilege is confiscated to the budget. The privileged order of profit taxing from enterprises, associations and organisations, provided by points 3, 4, 5, 6 of the present article is not extended on profit recived from the trade and purchasing and intermediate activity. 12. The collective farms, state farms, interholding enterprises and organizations, agricultural co-operative holdings, subsidial agricultural holdings of enterprises and organizations, other agricultural formings for selling of products of plant-growing (except flowers, ornamental plants), stock-breeding (except fur-bearing breeding), fish-breeding and bee-keeping are tax-free. 13. The profit of enterprises, productive-scientific associations and other organizations of agricultural and industrial complex, received from industrial and technical, transport and scientific service, material and technical supply, repair and production of technics and equipment, servicing of irrigational and meliorational systems shall have taxation at the rate of 10 per cent. The profit, received from the production of children's food is tax free. 14. The profit of contract building, repair building and other organizations of agricultural and industrial complex, received out of building and repairment of industrial objects of agricultural and industrial complex shall have taxation at the rate of 7 per cent. Article 6. Procedures and timing for tax payment The procedures and timing for tax payment in accordance with the present Law shall be established by the Cabinet of Ministers of the Republic of Belarus.

Chapter II. PARTICULARITIES OF COMPUTATION OF TAXES ON INCOMES AND PROFITS OF FOREIGN LEGAL PERSONS

Article 7. Tax payers Tax payers shall be foreign legal persons, recognizable as such by the legislation of a country of their residence. For the purposes of taxation incomes of private companies shall be considered as incomes of owners of these companies and shall be subjected to taxation in accordance with the Law of the Republic of Belarus "On Income Tax from Citizens". Economic activities of enterprises with foreign investments shall be carried out according to the procedures, envisaged by the Law of the Republic of Belarus "On Foreign Investment on the Territory of the Republic of Belarus". Absence of registration of a foreign legal person, that carries out its activities in the Republic of Belarus, shall be considered as hiding the income, subject to taxation.

Article 8. Object of taxation 1. Particularities of the formation of profits and composition of expenses, that are taken into account when calculating the profits, shall be established by the Council of Ministers of the Republic of Belarus. In the case, when it is not possible to directly determine the profits, received by a foreign legal person in connection with its activities in the Republic of Belarus, it shall be allowed, on agreement with the Ministry of Finance of the Republic of Belarus, to determine the profits on the basis of its gross income or expenses incurred. Foreign legal persons, that receive products or property as payments for their activities in the Republic of Belarus through the permanent representation, shall pay taxes on profits, calculated on the basis of contract prices, prices of main exporting organizations or prices, determined on the basis of the world-wide prices for the same or analogous products or property. 2. A Foreign legal person, that carries out its activities in the Republic of Belarus, shall enjoy all the privileges, provided by the legislation of the Republic of Belarus for tax payers in the territory of the Republic of Belarus, unless international agreements state otherwise.

Article 9. Procedures for calculating and timing of tax payment 1. The tax on incomes and profits of foreign legal persons shall be calculated annually by local tax authorities at the place of location of a foreign legal person or its permanent representation. 2. A foreign legal person, carrying out its activities in the Republic of Belarus, shall submit to tax authorities a report on its activities in the Republic of Belarus, as well as an income declaration in a form, adopted by the Ministry of Finance of the Republic of Belarus, not later than on April 15th of the year, following the year of account. If the activities have been terminated before the end of the calendar year, the above document shall be submitted within one month from the day of termination. An income declaration of a foreign legal person, carrying out its activities in the Republic of Belarus, shall be subject to the annual paid revision by a self-accounting auditing organization. 3. For a calculated tax amount a payer shall receive a notice of payment, whose form is adopted by the Ministry of Finance of the Republic of Belarus. The tax shall be paid within the time, mentioned in the notice of payment, without using cash (non-cash operations) in rubles and a foreign currency in proportions of receipts, gained in the monetary units, circulating on the territory of the Republic of Belarus, and in foreign currencies. 4. If an international treaty of the Republic of Belarus stipulates the rules, other than those, which are contained in the Present Law, the rules of the international treaty shall prevail. The provisions of the present Law shall not concern the tax privileges, established by the general rules of international law and special agreements of the Republic of Belarus with other states. 5. Collection of taxes on incomes and profits of foreign legal persons may be discontinued or limited on the principle of reciprocity in the cases, when a relevant foreign state takes similar measures in relation to Soviet legal persons as regards similar or analogous taxes, which must be confirmed by tax authorities of that state. 6. When concluding commercial transactions with foreign firms, it shall not be allowed to include into a contract tax specifications, according to which an enterprise, paying the income, takes obligations to carry expenses for payment of taxes on incomes and profits of foreign legal persons.

Article 10. Taxes on incomes of foreign legal persons, not related to the activities in the Republic of Belarus 1. Foreign legal persons, receiving incomes, that are not related to their activities in the Republic of Belarus, shall pay a 20 per cent tax on incomes from dividends, interest, copyrights, and licenses, freight, lease and rent payment and other incomes, the source of which is located in the Republic of Belarus and which are not related to their activities in the Republic of Belarus, through their permanent representation. Amounts of freight incomes, paid to foreign legal persons in connection with international transportation, shall be subjected to a tax rate of 6 per cent. 2. Incomes, represented by interest on credits, given for implementing separate state programmes, shall be exempted from taxation. 3. A foreign legal person, that has in accordance with an international agreement of the Republic of Belarus the right for full or partial exemption from taxes on incomes, derived from sources in the Republic of Belarus, shall apply for a reduction or a cancellation of the tax according to the procedures, established by the Council of Ministers of the Republic of Belarus. 4. The tax on incomes of a foreign legal person, derived from sources in the Republic of Belarus, shall be collected by the enterprise, paying this income to a foreign legal person, in the transfer currency, from the total amount of incomes for each transfer of payment. Decree of the Supreme Soviet of the Republic of Belarus On Entering into Force of the Law of the Republic of Belarus "On Taxes on Incomes and Profits of Enterprises, Amalgamations, Organizations" The Supreme Soviet of the Republic of Belarus decrees the following: 1. The Law of the Republic of Belarus "On Taxes on Incomes and Profits of Enterprises, Amalgamations, Organizations" enters into force as of 1 January 1992. 2. The Law of the Republic of Belarus "On Taxes on Incomes and Profits of Enterprises, Amalgamations, Organizations" is applied by enterprises, amalgamations and organizations when settling payments to the budget, beginning from the result of activities in 1992. 3. It is established that in 1992, when the rate of growth of labour remunerating exceeds the rate of growth of products (work, services) realization, enterprises, amalgamations, organizations (except for foreign legal person and joint ventures, whose foreign capital share in the ownership fund exceeds 30 per cent) shall pay an additional tax on profits at a rate, increased 1.5 times; the above additional tax shall be paid on the amount of labour remuneration, which exceeds the rate of growth of products (work, services) realization. The increment of labour remuneration means shall be determined on the basis of the actual average labour remuneration per worker over the previous quarter, however, not exceeding five minimum labour regenerations with due account of indexation. The labour remuneration means include: all types of remunerations (except for compensation and indexations due to inflation), bonuses and incentives, material help, payments of leaves, additional payments, payments for inactive working time, discharge pays, social benefits amounts, such as payments for meals, resort accommodations, transport fares etc., single grants, allowances and bonuses, gratuitous loans, costs of products and goods, given in kind, other payments of individual character. The rate of the tax on profits, levied on state-owned enterprises, that have not accepted a production order issued by the state, is to be increased by 5 units. Enterprises, that produce and supply trade organizations with consumer goods (except for wines, liquors and tobacco products) in excess of the previous years level, shall pay to the budget the tax on profits, gained as a result of this increment, at the rates, reduced by 50 per cent; for wines and liquors - at the rates, reduced by 20 per cent. 4.It is established that the tax privileges, stipulated in Article 14 of the Law of the Republic of Belarus "On Priority Socio-Cultural and Economic Development of the Village and the Agro-Industrial Complex" and Article 43 of the Law of the Republic of Belarus "On Culture in the Republic of Belarus". 5. The Provincial and the Minsk City Soviets of People's Deputies shall determine, by 1 February 1992, the rates of the tax on Profits, received as a result of the realization of crop and animal production by collective farms, state farms and other agricultural enterprises. 6. The Council of Ministers of the Republic of Belarus is charged to: prepare the list of public funds and organizations, which carry out charitable, ecological and health-protection activities in the territory of the Republic of Belarus and are covered by the sub-paragraph "h" of item 2 of Article 5 of the Law. The above list shall be submitted for approval by the Supreme Soviet of the Republic of Belarus together with the bill "On the National Budget of the Republic of Belarus for 1992"; work out the provisions for referring enterprises, amalgamations and organizations to the agro-industrial complex; make the resolutions of the Government of the Republic of Belarus correspond to the present Law; approve, within one month, the instruction, concerning the procedures and the timing for paying the taxes in accordance with the present Law.

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