The President of Belarus has made amendments to the decree on social dependency to specify the list of persons exempt from paying the tax for non-participating in financing state expenses.
According to the changes, the unemployed registered at the employment centre or undergoing training assigned by it will not be counted as dependants only “in the absence of established facts of violating employment duties”.
Parents raising children under 7 years will be exempt from paying the tax only if the child aged between 3 and 7 is not receiving preschool education.
The tax will not apply to persons undergoing alternative military service and those included in Belarus’ national teams. Besides, the local executive and administrative bodies will be able to release people in difficult life situations from paying the tax.
As stated by the President at a meeting on 6 December 2016, the decree on social dependency will be finalised but not canceled. The deadline for paying the tax has been postponed till 20 February with notifications to be sent out by the Ministry of Taxes and Duties till 20 January.
