The Belarus Ministry of Taxes and Duties issued a release on 1 August 2022 announcing the entry into force of Council of Ministers Decree No. 465 of 15 July 2022 on the application of paragraph 4 of Article 33 of the Tax Code, which contains the country's general anti-avoidance rule (GAAR). The Decree entered into force on 20 July 2022. The release notes that the GAAR provides that the tax base and (or) the amount of the tax (fee) payable (offset, refundable) based on the results of an audi…