The Belarus Ministry of Taxes and Duties has published Letter No. 2-2-10/00935 of 20 April 2022 concerning the deductibility of advertising expenses (inclusion in production and sales costs). The letter clarifies that with effect from 2022, the following advertising expenses are deductible in accordance with subparagraph 2.10 of paragraph 2 of Article 170 of the Tax Code, which establishes a list of advertising expenses that can be deducted in full:
- Expenses for advertising carried out thro…