Paragraph 7 of 127 clause of the Tax Code of the Republic of Belarus is specified in a new redaction in order to secure the regulatory order of proceeds amendments through sales of the goods  (works, services), property rights and relevant expenses, in case of return of goods by the buyer (customer) to the seller (performer) (refusal of the works carried out, services provided), property rights or reduction (increase) in goods price (works, services), property rights in case of amendments required during the accounting period when relevant operations were carried out.  

Currently, the procedure specified above is applied only in case of increase or reduction in prices on sold goods. Otherwise, it is required to provide tax declarations (calculations) amended on profit tax.