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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

(as amended of the Presidential decree of the Republic of Belarus of 31.10.2019 No. 411)

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;

income from activities in the corresponding territories 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);

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).

The proceeds from sales of goods (works, services) when implementing the activities in the corresponding territories specified in paragraph five of subitem 1.1 of this Item are exempted from the surcharge of the single tax provided in Item 14 of article 342 of the Tax Code of the Republic of Belarus.

At individual entrepreneurs and legal entities:

for application of the tax exemption on value added provided in the paragraph the second subitem 1.1 of this Item, distribution of the tax deductions on the value added tax is performed by method of separate accounting;

tax amounts on value added on the goods which are available in remaining balance for date with which turnovers on realization of such goods (the goods made with use of the goods which were available in remaining balance) are exempted from the value added tax according to the paragraph to the second subitem 1.1 of this Item are not deductible.

The privileges provided in paragraphs the sixth or eighth subitem 1.1 of this Item are provided on capital structure (the building, construction) and the parcel of land in general irrespective of the direction of use (non-use) of their parts which are not relating to the objects specified in paragraphs the sixth or eighth subitem 1.1 of this Item. At the same time the privileges on the real estate tax provided in paragraphs seven and the eighth subitem 1.1 of this Item are provided in quarter in which the legal entity has the right to privilege.

Data on the privileges and objects used when implementing activities in the rural zone and activities in small residential locations are reflected individual entrepreneurs and legal entities in tax declarations (calculations) according to the procedure, established by the Ministry of Taxes and Tax Collection;

1.3. legal entities on condition of observance of other restrictions in the field of turnover of alcoholic beverages set by the legislation having the right to perform retail trade by alcoholic beverages:

in the shops and (or) pavilions located in the territory of the rural zone with the floor space less than 50 square meters;

with use in the territory of the rural zone of autoshops irrespective of availability at this legal entity of shop and (or) the pavilion in whom retail trade is performed by alcoholic beverages, on condition of observance approved with local executive and administrative organ of traffic route of such autoshop and the assortment inventory;

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