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PRESIDENTIAL DECREE OF THE REPUBLIC OF BELARUS

of September 22, 2017 No. 345

About development of trade, public catering and consumer services

For the purpose of creation of conditions for development of trade, public catering and consumer services:

1. Determine that:

1.1. from January 1, 2018 to December 31, 2022 individual entrepreneurs and legal entities have the right to perform in the territory of the rural zone retail trade in shopping facilities, on trade places in the markets, at fairs, public catering in objects of public catering, rendering household services (further – activities in the territory of the rural zone), and individual entrepreneurs and the microorganizations – in the territory of small residential locations public catering in objects of public catering, rendering household services (further – activities in the territory of small residential locations) taking into account the following features:

turnovers on the sales of goods (works, services) arising respectively from activities in the territory of the rural zone and from activities in the territory of small residential locations are exempted from the value added tax;

the profit on sales of goods (works, services) received respectively from activities in the territory of the rural zone and from activities in the territory of small residential locations is assessed with the income tax at the rate of 6 percent;

the income from activities in the corresponding territories reduced by the amount of the tax deductions applied consistently according to Articles 168, 164–166 Tax codes of the Republic of Belarus is assessed with the income tax from physical persons at the rate of 6 percent if the individual entrepreneurs receiving them are payers of this tax;

the flat tax rate in month for the individual entrepreneurs who are payers of this tax and performing the activities in the corresponding territories recognized by the taxation object the single tax constitutes one basic size (proceeding from the size of the basic size established for date of submission by the individual entrepreneur to tax authority of the tax declaration (calculation) for the single tax). For the individual entrepreneurs rendering household services, being payers of the single tax, provisions of this paragraph are applied to household services to the population according to appendix;

are exempted from the real estate tax, the land tax, the rent for the parcels of land which are in state-owned property:

the capital structures located in the territory of the rural zone (the building, construction) which are shopping facilities, objects of public catering, subjects to consumer services or part of which are such objects, and the parcels of land on which there are specified capital structures (buildings, constructions), at legal entities on condition of implementation by them in calendar month of activities in the territory of the rural zone in these capital structures (buildings, constructions);

the capital structures located in the territory of small residential locations (the building, construction) which are objects of public catering, subjects to consumer services or part of which are such objects, and the parcels of land on which there are specified capital structures (buildings, constructions), at the microorganizations on condition of implementation by them in calendar month of activities in the territory of small residential locations in these capital structures (buildings, constructions);

1.2. action of subitems 1.1 and 1.5 of this Item extends to the settlements and the territories out of settlements relating to the territory of the rural zone and small residential locations which list is determined by regional councils of deputies.

The privileges provided in paragraphs the second or fifth subitem 1.1 of this Item can be implemented by the individual entrepreneur and the legal entity on condition of maintaining in the procedure for separate accounting of turnovers established by the legislation (revenues, the income) on (from) sales of goods (works, services) to which the provisions containing in paragraphs the second or fifth subitem 1.1 of this Item extend, and for the purposes of paragraphs of third and fourth subitem 1.1 of this Item – also costs (expenses) on production and (or) realization of these goods (works, services).

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