Obtainment of international technical aid
The Law of the Republic of Belarus No.1188-XII "On international treaties of the Republic of Belarus" adopted on 23.10.1991, provides that the Republic of Belarus shall adhere to the international agreements in good faith and in accordance with the rules of international law, and that universal principles of international law and rules of international agreements of the Republic of Belarus in force constitute a part of law of the Republic of Belarus. However, in fall 2003 the Government adopted a number of laws which complicated the procedure of receiving international technical aid and obtaining taxation benefits for such aid.
In accordance with the Edict of the President of the Republic of Belarus No.460 "On international technical aid granted to the Republic of Belarus" adopted on 22.10.2003, the following objects within international technical aid shall not be subject to taxation:

• merchandise, imported into the customs territory of the Republic of Belarus as international technical aid - no VAT, excise, customs dues;
• finances (including finances in foreign currency), other property (including basic funds, material values and non-financial actives) received as international technical aid - no tax on profit;
• merchandise (services) realization turnovers for the merchandise acquired on the territory of the Republic of Belarus for international technical aid purposes - no VAT, deductions and dues from gain to state special budget and non-budget funds from the sale of merchandise (services), no local taxes and dues;
• property acquired or gained as international technical aid with a purpose of providing such aid - no real-estate tax on the period the property is directly used for aid purposes;
• incomes of individuals from international technical aid - no income tax from individuals.

It is necessary to note that the Edict of the President of the Republic of Belarus No.460 "On international technical aid granted to the Republic of Belarus" adopted on 22.10.2003, sets forth that if the international agreements of the Republic of Belarus in force provide the rules other than the ones in the edict the rules of international law shall be applied. So if the international agreements provide special benefits for recipients of international technical aid such benefits, shall be applied to the recipients of international technical aid.
However, in order to obtain all current tax preferences, one shall follow with the certain procedure of receiving international technical aid.
In accordance with the legislation, international technical aid shall be granted to the Republic of Belarus on the basis of projects (programs) on international technical aid, developed by the authorized republican agencies, legal entities and citizens of the Republic of Belarus in accordance with national priorities and project proposals defined by the National Program of International Technical Cooperation as well as projects (programs), initiated and developed by donors of international technical aid and approved by the Council of Ministers of the Republic of Belarus.
A project (program) of international technical aid  is a document providing a complex of coordinated organizational and technical events united by the same purpose and supported completely or partially by finances of the donors of international technical aid, including finances in foreign currency, merchandise (property), implementation of works or providing services.
A donor of international technical aid is a subject which provides international technical aid (an international organization or its representation office, foreign state or its territorial unit, or other subjects of law authorized by a foreign state).

Projects (programs) included into the National Program of International Technical Cooperation
Development of the projects of the National Program of International Technical Cooperation is conducted by the Ministry of Economics and on the basis of proposals of interested republican administrative agencies on basis of program of social and economic development of the Republic of Belarus, as well as other state programs.
National Program approved by the Council of Ministers shall be sent to the interested individuals, including the donors of international technical aid. Projects (programs) of international technical aid included into National Program as project proposals shall be considered as approved if they change the goals, purposes, list of recipients of international technical aid in the project proposal, and do not provide for state co-financing. In other cases projects (programs) of international technical aid shall be approved by the resolutions of the Council of Ministers of the Republic of Belarus. Projects (programs) of international technical aid introduced into the national program as project proposals or approved by the resolution of the Council of Ministers of the Republic of Belarus, shall be registered in the Ministry of Economics of the Republic of Belarus before their implementation.

Consideration and approval of projects (programs)
Donors of international technical aid in cooperation with the recipients of international technical aid may initiate the realization of certain projects (programs) of international technical aid in the Republic of Belarus.
A recipient of international technical aid is the Republic of Belarus or its administrative and territorial units represented by authorized state agencies, legal entities and citizens of the Republic of Belarus; a recipient implements projects (programs) of international technical aid or in favor of which these projects (programs) are implemented.
Projects (programs) of international technical aid developed by the recipients of international technical aid in cooperation with the donors of international technical aid on the basis of programs of cooperation of donors with the Republic of Belarus, and which are not included into the National Program, shall be approved by the resolutions of the Council of Ministers of the Republic of Belarus.

After the donors of international technical aid have confirmed their intention of providing finances for project (programs) on international technical aid, the recipient shall obtain a resolution from the republican administrative agencies and other state organizations subordinate to the Government of the Republic of Belarus and responsible for the cooperation of the Republic of Belarus with international organizations, or resolution of the Ministry of Foreign Affairs on projects initiated by foreign states or their territorial units on conformance of projects (programs) of international technical aid with national interests of the Republic of Belarus. In order to obtain a resolution on conformance of projects (programs) of international technical aid with the national interests of the Republic of Belarus one shall provide a description of goals, purposes of projects, kinds of activities, description of connection of the program with the program of social and economic development of Belarus in 2001-2005.
In case of affirmative answer, non-commercial organizations - recipients of international technical aid, shall submit documents of program (project) of international technical aid (for example, agreement on grant or application), application with a request to prepare a project of the resolution of the Council of Ministers of the Republic of Belarus on approval of the program (project), and resolution on conformance of projects (programs) of international technical aid into the Commission of the Council of Ministers of the Republic of Belarus on Issues of International Technical Cooperation.
Project (program) on international technical aid approved by the Council of Ministers shall be submitted by the recipient of international technical aid into the Ministry of Economics.

Registration of projects (programs)
For the registration of projects (programs) of international technical aid, the recipient shall apply to the Ministry of Economics.
Original and a copy of the project (program) shall be enclosed with the application for registration.
In case if project (program) does not require the approval of the Government of the Republic of Belarus, or if the project (program) is prepared on the basis of international treaty of the Republic of Belarus which sets forth rules other than those in the legislation of the Republic of Belarus, the recipient shall obtain a confirmation on the operation of rules of international agreements conformance from the Ministry of Foreign Affairs of the Republic of Belarus, this confirmation shall be enclosed with the application.
If necessary, the Ministry of Economics of the Republic of Belarus may ask and obtain from the recipient in written additional information and documentation related to affirmation and approval of project (program), its co-financing, and of copies of the statute and certificate of registration of the recipient.
If the original of a project (program) is in foreign language, one shall provide its translation, certified by the signature and a  stamp of the recipient.
The Ministry of Economics examines the documents within 5 days after they have been submitted. If the additional information from the recipient is required, the deadline for reviewing the documents shall be postponed.

Projects (programs) shall be registered for the period of their implementation. In case if the project (program) does not provide the period of time for its implementation, the deadline stated in the application of a recipient shall be taken as a basic period for project implementation. The Ministry of Economics puts down the dates for the implementation of the project (program) on the first sheet of the project (program). After the project is registered, the date and number of registration shall be provided on a stamp on the first sheet of the project (program). Each page of project (program) shall be stamped by the Office on Cooperation with International Organizations and Coordination of Technical Aid of the Department on International Economic Relations of the Ministry of Economics of the Republic of Belarus.
In case there are changes or amendments in the list of recipients, financing, goals and purposes and events to be held within the project (program), the recipient shall apply to the Ministry of Economics for the registration within 10 days after official submission of changes and/or amendments.

Consideration and approval of the lists of merchandise, work and services
The Commission of the Council of Ministers of the Republic of Belarus on International Technical Cooperation is the agency responsible for approval of the lists of merchandise (property, including finances), work and services, which shall be provided for the implementation of projects (programs) of international technical aid subject to the exemption from taxation.
The Commission accepts the lists of merchandise (property, including finances), work and services provided for the implementation of projects (programs) of international technical aid only after the recipient of international technical aid has filed an official application into the Ministry of Economics. Such application shall be composed in an arbitrary form, and the following documents shall be enclosed:

• four copies of the list with the names of merchandise (property, including finances), work and services (including the units, amount, costs), and the names of the recipients of the international technical aid. The list shall be signed and stamped by the recipient of international technical aid;
• a copy of the document granting the tax-payer's number to the recipient of the international technical aid;
• if on the current stage the recipient has papers, which confirm the supplies of merchandise (property, including finances), work and services, the recipient shall provide the original and a copy of the act on transmission, agreement (contract) for the receiving of finances, including finances in foreign currency, merchandise (property), implementation of work, providing services in the framework of the project (program) of international technical aid. The act of transmission and an agreement (contract) shall have a reference to the registered project (program) of international technical aid.

Copies of the documents shall be certified with the signature and a stamp of the non-commercial organization - recipient of international technical aid, and in case if a citizen of the Republic of Belarus is a recipient of international technical aid - the copies of the documents shall be certifies by his/her signature authenticated by a notary.
Within 10 days after the submission of the documents into the Ministry of Economics, the state agencies shall make an examination on the conformance of the list with the goals and purposes of the project (program). The examination shall be made by a working group, which includes the experts from republican agencies of state administration (they are also members of the Commission), and a representative of the National Coordination Bureau of TACIS in the Republic of Belarus. If necessary, the experts from other agencies of state administrations may be invited. On the basis of the examination, the experts shall prepare a report. If purposes of the merchandise (property, including finances), work and services on the list are essentially different  to the goals and purposes of the project (program) on international technical aid, the Ministry of Economics may ask the recipients for additional grounds of conformance of the lists with the goals and purposes of the project (program). The Ministry of Economics may also postpone the deadline for the preparation of the experts report until the additional grounds are presented into the Ministry, or it may propose the Commission not to approve the list.
The Ministry of  Economics shall give an extraction from the Commission's decision and one copy of the list to the recipient of international technical aid.
The Ministry of Economics shall send the decision of the Commission and one copy of the list to the Ministry of  Taxes and Dues and to the State Customs Committee.

Deadlines and decisions on the approval of a project (program)
The deadline for the approval of the project (program) shall be within 30 days after the session of the Commission. The sessions shall be held as required, but at least once a month.
In case of the refusal in approval of the project (program), the Ministry of Economics shall send the written motivated refusal to the recipient of international technical aid within a week after the adoption of such decision. The recipient of international technical aid may be refused the approval in the following cases:

• if the project (program) of international technical aid does not correspond with the national interests of the Republic of Belarus;
• if it is not possivle to confirm the obligations for providing national co-financing of the project (program) of international technical aid;
• if the project (program) of international technical aid includes provisions and obligations contradictory to the legislation of the Republic of Belarus or not corresponding with each other, or alternative.

If the complete package of documents is submitted, the list may not be approved in the following cases:

• wrong legalization of the list and providing the data which is not authentic;
• the project (program) of international technical aid is not registered;
• the agreement (contract) has provisions which are alternative or not corresponding with each other;
• the reports on the implementation of projects (programs) of international technical aid are not provided within the period of time set by the legislation;
• the act of transmission, agreement (contract) does not have a reference to project (program) of international technical aid.