Monetary funds received by individuals, except for individual entrepreneurs, as foreign gratuitous assistance, are credited to their bank account or issued to them in cash, and in case of exemption from income tax relief, they are credited to the beneficiary's charitable account.
Foreign gratuitous assistance received by individuals belonging to the category of low-income citizens, disabled persons, pensioners, children, children with many children, incomplete, guardianship, foster families or citizens in a difficult life situation, in the amount (value) of more than 200 basic units * income is exempt from income tax from individuals by the Office of the President of the Republic of Belarus in coordination with the President of the Republic of Belarus.
In order for the individual to receive exemption from Income Tax - the recipient, submits the application to the Department in the form established by the Office of the President of the Republic of Belarus with the attachment:
Upon approval with the President of the Republic of Belarus for income tax relief for individual, the registration of assistance is carried out within 5 working days, which is confirmed by the issuance of an identity card to the individual receiving the certificate.
The certificate is accompanied by a plan, and when registering assistance in the form of cash - also a document confirming the entry (transfer, receipt) of assistance to a charitable account in the bank of the Republic of Belarus.
On the documents specified in part four of this paragraph, a stamp of the Department shall be affixed with the number and date of the certificate to which they are attached.
The certificate with the attachment of the documents specified in part four of this clause within the time limits provided for in part three of this paragraph shall be sent to the natural person-recipient by registered mail or issued upon presentation of an identity document.