On some issues of the legal regulation in determining the make-up of the expenditures for manufacture and sales of products, goods (works, services) that are taken into account in calculating the taxable profit

With a view of improving the legal regulation in determining the make-up of the expenditures for manufacture and sales of products, goods (works, services) that are taken into account in calculating the taxable profit:

1. To establish hereby that

1.1. the expenditures for manufacture and sales of products, goods (works, services) that are taken into account in calculating the taxable profit (hereinafter referred to as “the expenditures”) represent the cost estimation of natural resources, raw stock, materials, fuel, energy, basic funds, intangible assets, labour resources and other expenditures that are borne in the process of production and sales of goods (works, services) and included in the accounting.

The expenditures do not refer to the spendings that are not related to production and sales of products, goods (works, services) and to other spendings determined by the President of the Republic of Belarus and/or by the law.