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DECREE OF THE PRESIDENT OF THE REPUBLIC OF BELARUS

of July 12, 2005 No. 9

About additional measures for fight against the illegal address of oil liquid fuel in the Republic of Belarus

(as amended on 27-03-2012)

For the purpose of acceptance of additional measures for fight against the illegal address of oil liquid fuel in the Republic of Belarus and according to part three of article 101 of the Constitution of the Republic of Belarus:

1. Determine that:

1.1. for the legal entities and individual entrepreneurs performing import by road transport on the territory of the Republic of Belarus of oil liquid fuel (automobile gasoline, diesel and household fuel of all brands) (further - fuel):

1.1.1. condition of import of fuel from the territory of state members of the Customs union is entering of money into the republican budget in the procedure and the size calculated proceeding from type and amount of this fuel determined by Council of Ministers of the Republic of Belarus;

1.1.2. the cash amount, brought according to subitem 1.1.1 of this Item, is subject:

to offsetting on account of the unexecuted tax liabilities, the forthcoming payments of the legal entity or individual entrepreneur in the republican budget (irrespective of the basis of emergence of the corresponding obligations);

to offsetting on account of the money which is subject to introduction according to subitem 1.1.1 of this Item, or return into the account of the legal entity or individual entrepreneur.

The offsetting or return specified in part one of this subitem is made to legal entities and individual entrepreneurs:

performed import of fuel to the territory of the Republic of Belarus from the territory of state members of the Customs union, - on condition of return to tax authority of unused control signs or submission to tax authority of the accompanying documents processed according to the legislation to the fuel imported into the Republic of Belarus from the territory of the states with which customs control and customs clearance are cancelled in accordance with the established procedure marked by control signs. At the same time control signs shall be extinguished in accordance with the established procedure;

without charge of percent on the cash amount which is subject to offsetting or return;

in 10-day time from the date of giving by the legal entity or individual entrepreneur of the written application in tax authority in the place of registration;

1.1.3. the accompanying documents processed according to the legislation to the fuel imported into the Republic of Belarus by road transport from the territory of state members of the Customs union are subject to marking control знаками*.

______________________________

* For the purposes of this Decree control sign is the form of the strict reporting intended for marking of accompanying documents on the fuel imported by legal entities and individual entrepreneurs road transport on the territory of the Republic of Belarus from the territory of state members of the Customs union.

Conditions of acquisition of control signs are cash receipt according to subitem 1.1.1 of this Item, and also payment of cost of these signs.

The cost of control signs is established by the Ministry of Finance in coordination with the Ministry of Economics and shall not exceed costs for their production.

Means from realization of control signs are enlisted in the republican budget.

Production of control signs is financed by the means of the republican budget provided to the Ministry of Finance on the other expenses which are not carried to other subsections.

The procedure for acquisition and clearing of control signs, markings of accompanying documents by them is determined by Council of Ministers of the Republic of Belarus;

1.1.4. transportation on the territories of the Republic of Belarus and storage imported (imported) road transport in republic fuel from the territory of state members of the Customs union are made only in the presence of the relevant accompanying documents with the control signs acquired and applied on the specified documents in accordance with the established procedure.

1.1-1. in case of wholesale trade by fuel calculations are perfromed based on bilateral agreements only through accounts of participants of transactions, except as specified calculation for the delivered fuel from accounts of banks and the non-bank credit and financial organizations on which there is money provided by these banks or the non-bank credit and financial organizations as the credit to the buyer of this fuel and also from accounts of bodies of the State Treasury.

On the fuel specified in part one of this subitem the transactions providing requirement concession, transfer of debt, exchange, payment by means of issue or transfer of security, compensation, discharge by offsetting and innovation, transfers of property rights and also the transactions providing accomplishment for benefit of the party of works alienating fuel, rendering services to it on account of payment for the delivered fuel are prohibited.

Requirements of parts one and the second this subitem do not extend to calculations for fuel if at least one party in calculations is the agricultural organization or the legal entity to whom according to the procedure, established by the legislation, as a result of reorganization, acquisition (voluntary conveyance) of the company as property complex passed the rights and obligations of unprofitable agricultural organizations acquiring fuel for own production and consumption and also to calculations in other cases provided by the President of the Republic of Belarus or Council of Ministers of the Republic of Belarus.

Discharge of payment of the delivered fuel by carrying out offsets of taxes, charges (duties) which are subject to payment by the payer - fuel supplier, and financial liabilities of republican state bodies, local executive and administrative organs, state-financed organizations which are under their authority or subordination and also other managers (receivers) of the budgetary funds which are subject to payment for the account of budget funds before this payer - fuel supplier (other obliged person) is allowed.

In case of wholesale trade by fuel by the broker, the attorney, other person who are acting on the basis of the commission agreements, the order, other similar agreements, the money received by specified persons from buyers of fuel is subject to transfer to the current (settlement) accounts of the consignor, the principal, the other person for the benefit of whom the broker, the attorney, other person of commission agreements acted on the basis of the, orders, other similar agreements. Non-compliance with this requirement attracts the responsibility established for violation of procedure of payments in case of wholesale trade by fuel;

1.1-2. violation by legal entities and individual entrepreneurs of this Item of procedure of payments established in subitem 1.11 in case of wholesale trade by fuel

attracts imposing of penalty in the amount of the amount of transaction;

1.1-3. the right to constitute protocols on the administrative offenses provided in subitem 1.12 of this Item and also to consider cases on such offenses is provided to authorized officers of bodies of the State Control Committee, tax authorities and law-enforcement bodies.

1.2. ceased to be valid

1.3. ceased to be valid

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