of May 24, 2012 No. 241
About some questions of creation and activities of jewelry holding
(In edition of the Presidential decree of the Republic of Belarus of 20.06.2014 No. 287)
For the purpose of creation of jewelry holding and conditions for its effective functioning I decide:
1. Till September 1, 2012:
accept gratuitously in property of the Republic of Belarus 2 shares of Belgran private company nominal value 636 624 rubles on the amount of 1 273 248 rubles which are in property of Belyuvelirtorg open joint stock company;
bring in the form of non-cash contribution to authorized capital of open joint stock company "the Gomel PO "Crystal" the stocks of Belyuvelirtorg open joint stock company owned by the Republic of Belarus in number of 1 097 071 piece at book value for January 1, 2012 calculated in the procedure established by the legislation for creation of jewelry holding with managing company - open joint stock company "the Gomel PO "Crystal".
2. Suggest local executive and administrative organs to bring till January 1, 2014 in the procedure established by the legislation in the form of non-cash contribution to authorized capitals of open joint stock companies "the Gomel PO the "Crystals" and "Belyuvelirtorg" leased by these joint-stock companies of the room, which are in utility property.
3. Determine that:
3.1. calculation of the income tax by the joint-stock companies called in Item 1 of this Decree - members of jewelry holding is performed without the requirements provided in paragraph four of part thirteen of Item 12 of the Presidential decree of the Republic of Belarus of December 28, 2009 No. 660 "About some questions of creation and activities of holdings in the Republic of Belarus" (The national register of legal acts of the Republic of Belarus, 2010, No. 3, 1/11254; 2011, No. 117, 1/12998);
3.2. the goods classified by codes 7102, 7103 and 7108 single Commodity nomenclatures of foreign economic activity of the Customs union, imported by members of jewelry holding on the territory of the Republic of Belarus for use in production of diamonds and jewelry are exempted from taxation on value added.
The basis for such release is the conclusion of the Ministry of Finance represented to customs or tax authorities with indication of the name, quantities and costs of imported goods, the purposes of their import, details of the external economic contracts, persons performing import of such goods.
In case of inappropriate use of the goods imported using the privilege provided in part one of this subitem, the value added tax is paid collected) according to the legislation;
3.3. members of jewelry holding are exempted till January 1, 2016 from:
transfers in the republican budget of part of profit (income) according to the legislation;
real estate tax.
The means received and released according to part one of this subitem go members of jewelry holding for financing of capital investments of production appointment. In case of inappropriate use of the specified means they are collected according to the legislation.
4. For office use.
5. Recognize invalid:
The presidential decree of the Republic of Belarus of December 22, 1997 No. 650 "About additional measures for the state support of the Gomel production association "Kristall" (Collection of decrees, presidential decrees and orders of the Government of the Republic of Belarus, 1997, No. 36, the Art. 1107);
the paragraph third Item 5 - for office use;
The presidential decree of the Republic of Belarus of December 31, 2005 No. 657 "About some questions of the tax discharge on value added and entering of amendment into the Presidential decree of the Republic of Belarus of December 22, 1997 No. 650" (The national register of legal acts of the Republic of Belarus, 2006, No. 6, 1/7107);
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