Presidential decree of the Republic of Belarus "About some questio… of development of information society in the Republic of Belarus"
05/10/2022, 16:21
realization and taxation object income tax.
The costs and expenses connected with non-paid rendering electronic services are not considered in case of the profit
taxation.
Cost gratuitously of the received electronic services at the receiving party is not included non-operating incomes, is
exempted from the income tax from physical persons;
5.4. renders on contractual basis services in development and upgrade of the state information systems (resources)
intended for rendering electronic services and implementation of ministerial procedures electronically;
5.5. processes information from the state information systems (resources) integrated with the nation-wide automated
information system without change of its content for the purpose of rendering electronic services with use of
interdepartmental information systems, and also implementation of ministerial procedures electronically;
5.6. determines technical requirements to interdepartmental information systems and procedure for their
functioning;
5.7. determines single requirements and formats of data exchange for the created (modernized) state information
systems (resources) regarding ensuring their integration and interaction with interdepartmental information systems,
performs for this purpose monitoring of the state information systems (resources) from which information is used or
supposed to use when implementing ministerial procedures, rendering electronic services;
5.8. approves technique of forming and rendering electronic services with use of interdepartmental information
systems, and also transfer of ministerial procedures to electronic form;
5.9. approves drafts of administrative electronic regulations of implementation of ministerial procedures
electronically * and administrative electronic regulations of rendering electronic services **;
5.10. makes offers in state bodies and other state organizations on creation and enhancement of the software of the
state information systems (resources) for the purpose of rendering electronic services and implementation of the transfer
of ministerial procedures to electronic form;
5.11. has the right:
in coordination with Operational analytical center in case of the President of the Republic of Belarus to enter the
international non-governmental organizations, associations (unions), to take part otherwise in their activities;
conduct population surveys concerning development of the electronic government.
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* For the purposes of this Decree the administrative electronic regulations of implementation of ministerial
procedures electronically are understood as the document describing organizational engineering procedure of
implementation of ministerial procedure electronically through the single portal of electronic services, including rekvizitny
structure of the provided (obtained) information.
** For the purposes of this Decree the administrative electronic regulations of rendering electronic services are
understood as the document describing organizational engineering procedure of rendering electronic services with use of
the nation-wide automated information system including rekvizitny structure of the provided (obtained) information.
5-1. Determine that:
https://cis-legislation.com/document.fwx?rgn=47739
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