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PRESIDENTIAL DECREE OF THE REPUBLIC OF BELARUS

of July 22, 2021 No. 285

About the taxation

1. Determine that:

1.1. in case of determination of tax base of the income tax from physical persons income gained in the form of insurance indemnity and (or) insurance coverage in connection with approach of insured events for the agreements of voluntary insurance of life and voluntary insurance of additional pensions signed till January 1, 2021 for the term of less than three years by which payment of insurance premiums (insurance premiums) for physical person was performed at the expense of means is not considered:

organizations, individual entrepreneurs;

the physical persons which are not consisting with physical person in the relations of close relationship, the guardian, custodian and ward;

1.2. the tax rate on value added is established in the amount of 10 percent in case of realization in the territory of the Republic of Belarus and import to the territory of the Republic of Belarus of food products for baby food according to the list (appendix 1).

2. Make changes to presidential decrees of the Republic of Belarus (appendix 2).

3. The organizations in connection with the changes made by appendix Item 6 2, if necessary no later than the 20th following after month of entry into force of this Item make:

calculation of the amounts of the rent for the parcels of land which are in state-owned property (further - the rent for the parcels of land), for 2021;

calculation of difference between the rent amount for the parcels of land estimated taking into account the changes made by appendix Item 6 2, belonging to the payment due dates which came before entry into force of this Item, and the rent amount for the parcels of land which is earlier estimated on these payment due dates;

modification and (or) amendments in calculation of the amount of the rent for the parcels of land for 2021.

Payment of the difference specified in paragraph three of part one of this Item is made no later than the date corresponding to the closest payment due date of the rent established by the legislation for the parcels of land following after month of entry into force of this Item.

4. Recognize invalid presidential decrees of the Republic of Belarus (appendix 3).

5. To Council of Ministers of the Republic of Belarus, regional executive committees and the Minsk Gorispolkom in six-months time to take measures for implementation of this Decree.

6. This Decree becomes effective in the following procedure:

subitem 1.2 of Item 1 - from the 1st following after month of official publication of this Decree;

other provisions of this Decree - after its official publication.

Action of subitem 1.1 of Item 1, of Items 2 and 4 of this Decree extends to the relations which arose since January 1, 2021.

President of the Republic of Belarus

A. Lukashenko

Appendix 1

to the Presidential decree of the Republic of Belarus of July 22, 2021 No. 285

The list of food products for baby food

Code of the single Commodity nomenclature of foreign economic activity of the Eurasian Economic Union

Short description of goods *

From  1905 31 300 0 **

the sweet biscuit containing 8 Mas. percent or more milk fats, for baby food

  2005 10 001 0

the vegetables homogenized for children of early age

  2007 10 101 0

the homogenized ready-made products, with sugar content more than 13 percent, for children of early age

  2007 10 911 0

the homogenized ready-made products, other, from tropical fruit, for children of early age

  2007 10 991 0

the homogenized ready-made products, other, for children of early age

From 2008 **

the fruit, nuts and other edible parts of plants prepared or preserved for baby food

From 2009 **

juice fruit (including grape mash) and juice vegetable for baby food

From  2202 99 190 0 **

soft drinks for baby food

 

______________________________

* For the purposes of this list the goods are determined only by code of the single Commodity nomenclature of foreign economic activity of the Eurasian Economic Union, the short description of goods is given only for convenience of use.

** For the purposes of this list goods of this line item are determined as code of the single Commodity nomenclature of foreign economic activity of the Eurasian Economic Union, and the short name.

 

Appendix 2

to the Presidential decree of the Republic of Belarus of July 22, 2021 No. 285

The list of the changes made to presidential decrees of the Republic of Belarus

1. In the Presidential decree of the Republic of Belarus of March 9, 2009 No. 125 "About some questions of protection of Frontier of the Republic of Belarus":

state Item 1 in the following edition:

"1. Approve Regulations on procedure for use of weapons, the military and special equipment in case of protection of Frontier of the Republic of Belarus it (is applied).";

to state Item 2 of the Regulations on procedure for the use of weapons, the military and special equipment in case of protection of Frontier of the Republic of Belarus approved by the Decree in the following edition:

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