Belarus has issued Ministerial Decree No. 380 of 9 June 2022, which allows taxpayers to suspend depreciation (amortization) charges for fixed and intangible assets in 2022 and 2023. As clarified by the Ministry of Economy, taxpayers may suspend depreciation (amortization) for the period 1 July 2022 to 31 December 2022 and/or the period 1 January 2023 to 31 December 2023. The suspension may be applied for all or certain fixed and intangible assets, with taxpayers required to make appropriate changes in their accounting. Where depreciation (amortization) is suspended, the standard useful lives of the fixed and intangible assets are extended...