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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

(as amended on 22-02-2022)

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. Ceased to be valid according to the Resolution of Council of Ministers of the Republic of Belarus of 10.02.2022 No. 75

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 of electric vehicles * in the territory of the Republic of Belarus since June 15, 2020 based on the agreements signed till December 1, 2021 (further - tax amounts on value added).

______________________________

* For the purposes of this provision the term "electric vehicles" is understood in value, certain in paragraph six of item 4 of the Presidential decree of the Republic of Belarus of March 12, 2020 No. 92.

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.

The seller (lessor) no later than five working days from the date of receipt of request of tax authority represents required data to tax authority.

5. Return of tax amount to the physical person on value added is made by tax authority no later than 30 calendar days from the date of submission by this physical person to tax authority of the notification and the documents specified in Item part one 3 this provision attached to it if there are no circumstances provided in Item 6 of this provision and the physical person has no tax debt, to charges (duties), penalty fee, penalties imposed by tax authority, to other payments in the budget, control of which is imposed on tax authorities.

The tax authority in the presence at physical person of such debt makes offsetting of tax amount on value added on account of its repayment within three working days from the date of obtaining from the seller (lessor) of the electric vehicle of the data specified in part one of item 4 of this provision.

The tax authority reports to the physical person about the carried-out offsetting no later than three working days from the date of its carrying out by the direction of the mailing.

The tax amount which remained after carrying out offsetting returns to value added to physical person in time, established in part one of this Item.

6. The tax amount on value added is not subject to return if:

the physical person does not submit or submit not in full the documents specified in Item part one 3 this provision;

the data specified in the notification called in Item part one 3 this provision do not correspond to the data specified in the documents attached to the notification;

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