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RESOLUTION OF COUNCIL OF MINISTERS OF THE REPUBLIC OF BELARUS

of June 9, 2020 No. 333

About return of tax amounts to physical persons on value added and about change of the resolution of Council of Ministers of the Republic of Belarus of October 9, 2018 No. 726

In pursuance of Item 5 of the Presidential decree of the Republic of Belarus of March 12, 2020 "About stimulation of use of electric vehicles" the Council of Ministers of the Republic of Belarus DECIDES: No. 92

1. Approve Regulations on procedure for return of tax amounts to physical persons on value added it (is applied).

2. Bring in the resolution of Council of Ministers of the Republic of Belarus of October 9, 2018 No. 726 "About measures for implementation of the Presidential decree of the Republic of Belarus of July 10, 2018 No. 273" the following changes:

in the name of the resolution of the word "of July 10, 2018 No. 273" shall be replaced with words "of March 12, 2020 No. 92";

to state preamble and Item 1 in the following edition:

"Based on part four of subitem 1.3 of Item 1 of the Presidential decree of the Republic of Belarus of March 12, 2020 "About stimulation of use of electric vehicles" the Council of Ministers of the Republic of Belarus DECIDES: No. 92

1. Approve:

The regulations on procedure for issue of the conclusion about absence in the Republic of Belarus of production of devices for accumulator charging (are applied);

form of the conclusion about absence in the Republic of Belarus of production of devices for accumulator charging it (is applied).";

from Item 2 of the word "About Approval of the Single List of the Ministerial Procedures Performed by State Bodies and Other Organizations concerning Legal Entities and Individual Entrepreneurs, Entering of Amendment into the Resolution of Council of Ministers of the Republic of Belarus of February 14, 2009 No. 193 and Recognition Voided Some Resolutions of Council of Ministers of the Republic of Belarus" (National register of legal acts of the Republic of Belarus, 2012, No. 35, 5/35330; No. 72, 5/35894; National legal Internet portal of the Republic of Belarus, 16.04. 2013, 5/37100; 19:05. 2013, 5/37268; 12:11. 2013, 5/38000; 26.02. 2014, 5/38471; 09:02. 2018, 5/44791; 26.04. 5/45073)" to exclude 2018,;

of the production of devices for accumulator charging approved by this resolution to state Item 3 of the Regulations on procedure for issue of the conclusion about absence in the Republic of Belarus in the following edition:

"3. The industry ministry refuses adoption of the statement in cases, the stipulated in Clause 17 Laws of the Republic of Belarus of October 28, 2008 to No. 433-Z "About bases of ministerial procedures".";

to be reworded as follows the form of the conclusion about absence in the Republic of Belarus productions of devices for accumulator charging approved by this resolution it (is applied).

3. This resolution becomes effective since June 15, 2020.

Prime Minister of the Republic of Belarus

R. Golovchenko

Approved by the Resolution of Council of Ministers of the Republic of Belarus of June 9, 2020 No. 333

Regulations on procedure for return of tax amounts to physical persons on value added

1. This Provision determines procedure for return of the tax amounts to physical persons on value added paid by them in case of acquisition from June 15, 2020 to December 31, 2025 of cars of category M1 or M1G, set in motion by exclusively electric motor (further - electric vehicles), in the territory of the Republic of Belarus (further - tax amounts on value added).

2. The tax amount on value added included in electric vehicle cost, but no more than 500 basic sizes established on the date of acquisition of the electric vehicle by physical person is subject to return.

For the purposes of this provision day of acquisition of the electric vehicle is the latest of the following dates:

date of the delivery-acceptance certificate of the electric vehicle from the seller to physical person or the act of transition of the property right to the electric vehicle from the lessor to physical person;

payment date in full electric vehicle costs, including the value added tax, payments in full leasing subject costs, including the value added tax, and in case of payment of cost of the electric vehicle parts - payment date of the last payment.

3. For return of tax amount on value added the physical person which acquired the electric vehicle (further - physical person), notifies tax authority in the place of the residence on acquisition of the electric vehicle and payment of tax amount on value added in form according to appendix and attaches originals and copies of the following documents to the notification:

the purchase and sale agreement of the electric vehicle, and in case of acquisition of the electric vehicle under the contract of finance lease (leasing) with condition on the redemption of subject of leasing - this contract with the schedule of leasing payments;

the account reference (in case of its availability);

the delivery-acceptance certificate of the electric vehicle from the seller to physical person or the act of transition of the property right to the electric vehicle from the lessor to physical person;

consignment (commodity-transport) note (in case of its availability);

the document confirming the fact of payment of cost of the electric vehicle including the value added tax, and in case of acquisition of the electric vehicle under the contract of finance lease (leasing) with condition on the redemption of subject of leasing - the copy of the document of the lessor on payment by physical person in full leasing subject costs, including the value added tax;

other documents confirming acquisition and payment of cost of the electric vehicle including the value added tax (in case of their availability).

The documents specified in part one of this Item shall contain information:

about the electric vehicle - data that object of acquisition is the electric vehicle, its technical characteristics and identification number (VIN), cost of the electric vehicle and tax amount on value added;

about the seller (lessor) - full name and the location (for legal entities), surname, own name, middle name (if that is available), the residence (for individual entrepreneurs), accounting number of the payer;

about physical person - surname, own name, middle name (if that is available), the residence, data on the identity document;

about payment date in full electric vehicle costs, including the value added tax, payments in full leasing subject costs, including the value added tax.

Originals of the documents specified in part one of this Item after their reconciliation return tax authority to physical person.

4. The tax authority requests from the seller (lessor) of the data, the acquisitions by physical person of the electric vehicle, and also data on payment date confirming the fact it in full costs of the electric vehicle and tax amount on value added.

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