PRESIDENTIAL DECREE OF THE REPUBLIC OF BELARUS

of February 14, 2006 No. 97

About approval of the list of the services connected with the organization of funeral which turnovers on realization in the territory of the Republic of Belarus are exempted from taxation on value added

1. Approve the enclosed list of the services connected with the organization of funeral which turnovers on realization in the territory of the Republic of Belarus are exempted from taxation on value added.

2. To provide to Council of Ministers of the Republic of Belarus reduction of regulatory legal acts of the Government and republican state bodies in compliance with this Decree.

3. This Decree becomes effective since January 1, 2006.

Approved by the Presidential decree of the Republic of Belarus of February 14, 2006, No. 97

The list of the services connected with the organization of funeral which turnovers on realization in the territory of the Republic of Belarus are exempted from taxation on value added

1. Provision (hire) of ritual and funeral products, devices for holding funeral, stock for care of sites for burial.

2. Delivery of ritual and funeral products, nadmogilny constructions and related handling works.

3. Services in the organization and holding funeral, including submission of announcements, the obituary, creation of texts of the mourning speech, the notification of relatives.

4. Services of the hairdresser, the cosmetologist, the embalmer (hospital attendant) in preparation of body (remains) of the died (dead) (further - the dead) to cremation or burial.

5. Provision of the refrigerating chamber for storage of body (remains) of the dead.

6. Provision in tenancy and its registration for holding funeral.

7. Carrying out of coffin with body (remains) of the dead, ballot box with ashes (ashes), maintenance them to the place of burial.

8. Music of funeral.

9. Provision of vehicles for transportation and transportation of body (remains) of the dead, ballot box with ashes (ashes), accompanying persons (relatives) to the venue of funeral.

10. Services in reburial of body (remains) of the dead, ballot box with ashes (ashes).

11. Services in burial and subburial of body (remains) of the dead, ballot box with ashes (ashes) to the earth on the cemetery, crypt or ballot boxes with ashes (ashes) in columbarium, including digging and filling of grave, including preparatory work for digging of grave in winter time (winterization, warming up of surface of the parcel of land, development (cutting, loosening) of frozen soil by the mechanized method).

12. Services of crematorium: cremation of body (remains) of the dead, the room of ashes (ashes) in ballot box, content of ballot box with ashes (ashes) in columbaria, storage of ballot box (capsule) with ashes (ashes), preparation of ballot box with ashes (ashes) for departure out of limits of the Republic of Belarus.

13. Improvement of the provided site for burial, decorating of grave, crypt, the place in columbarium.

14. Drawing (carving, engraving) texts, emblems, drawings, bas-reliefs, accomplishment of graphical portraits on gravestone monuments, installation of medallions, plates, fixture of cast elements to gravestone monuments.

15. Gardening of the territory of the place of burial.

16. Content, repair and recovery of nadmogilny hillocks and constructions, crypts, the columbaria including destroyed (damaged) as a result of emergency situations of natural and technogenic nature, acts of vandalism.

17. Installation, dismantle of nadmogilny constructions.

18. Cleaning of the territory of the place of burial, the fixed adjacent territory and export from these territories of waste.

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