On 29 December 2009, the special part of the Tax Code of Belarus was signed into law. The Tax Code was published on 7 January 2010 and applies from 1 January 2010. The Tax Code replaced numerous laws covering individual taxes levied in Belarus. The Budget Law for 2010 will not contain any rules on taxation. Similarly, many tax rules found in secondary regulations (e.g. government decrees, instructions of ministries contradicting the Tax Code) are no longer applicable. In a separate Law, the general part of the Tax Code, effective since 2004, was also amended. For example, a rule is...