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PRESIDENTIAL DECREE OF THE REPUBLIC OF BELARUS

of January 10, 2020 No. 9

About the taxation

(as amended of the Presidential decree of the Republic of Belarus of 18.02.2022 No. 53)

For the purpose of ensuring the balanced budget implementation, decrease in dependence of its income from environment of the external demand on primary goods:

1. The Item is excluded according to the Presidential decree of the Republic of Belarus of 18.02.2022 No. 53

2. Recognize as the taxation object ecological tax transportation on the territory of the Republic of Belarus by bulk distribution lines of oil and (or) oil products by en route (further - ecological tax).

3. Determine that:

payers of ecological tax the organizations performing oil transportation and (or) oil products bulk distribution lines en route are recognized;

the tax base of ecological tax is determined as the work of the actual amount of oil and (or) the oil products moved on the territory of the Republic of Belarus with bulk distribution lines en route in tons and transportation distances in kilometers;

the rate of ecological tax is established in the amount of 0, the 35th ruble for movement of 1 ton of oil of 100 kilometers and 0 rubles for movement of 1 ton of oil products of 100 kilometers;

the amount of ecological tax is estimated by division of the work of tax base and rate of ecological tax on 100;

tax period of ecological tax the calendar quarter is recognized;

the specified payers represent to tax authorities the tax declaration (calculation) for ecological tax for I-III calendar quarters no later than the 20th following the expired tax period for the IV calendar quarter - no later than March 20 of the year following the expired tax period;

payment of ecological tax is made for I-III calendar quarters no later than the 22nd following the expired tax period for the IV calendar quarter - no later than March 22 of the year following the expired tax period;

the amounts of ecological tax do not join in costs on production and sales of goods (works, services), property rights and in the non-operating expenses considered in case of the taxation;

the ecological tax is enlisted in the republican budget.

4. This Decree becomes effective since January 1, 2020.

President of the Republic of Belarus

A. Lukashenko

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