The Belarus Ministry of Taxes and Duties has published Letter No. 2-2-10/01952 of 29 August 2019, which provides guidance on the tax treatment of reserves for doubtful debts under new rules effective from 1 January 2019. Under the new rules, taxpayers may create reserves for doubtful debts in relation to receivables that arose in connection with the sale of goods (works, services), property ri…