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PRESIDENTIAL DECREE OF THE REPUBLIC OF BELARUS

of August 19, 2021 No. 315

About cancellation of the bases for application of privilege

1. Recognize invalid:

The presidential decree of the Republic of Belarus of August 11, 2011 No. 358 "About sales promotion of goods";

subitem 2.17 of Item 2 of the Presidential decree of the Republic of Belarus of July 11, 2012 No. 312 "About some tax matters and collections of the rent for the parcels of land which are in state-owned property";

The presidential decree of the Republic of Belarus of December 3, 2013 No. 533 "About modification of the Presidential decree of the Republic of Belarus of August 11, 2011 No. 358";

The presidential decree of the Republic of Belarus of January 5, 2015 No. 1 "About introduction of amendments and changes in the Presidential decree of the Republic of Belarus of August 11, 2011 No. 358".

2. Determine that in case of release according to part one of Item 1 of the Presidential decree of the Republic of Belarus from August 11, 2011 No. 358 "About sales promotion of goods" from the value added tax levied by customs authorities, the goods imported into the Republic of Belarus by the Authorized Economic Operators included in the register of owners of customs warehouses and (or) in the register of owners of warehouses of temporary storage (further - the warehouse keeper):

accomplishment of conditions of such release proves to be true according to the procedure, determined by the act of the President of the Republic of Belarus existing on the date of registration of the declaration for goods, and in case of release of goods before submission of the declaration on goods - on the date of registration of a statement about such release;

in case of determination by the warehouse keeper of the specific weight accepted for distribution of the tax deductions on the value added tax by method of specific weight from the total amount of turnover on sales of goods (works, services), property rights turnovers on realization by the warehouse keeper of the goods imported by it into the Republic of Belarus are excluded if the following conditions are in total complied:

in case of commodity importation on the territory of the Republic of Belarus the value added tax by customs authorities was not levied according to part one of Item 1 of the Presidential decree of the Republic of Belarus of August 11, 2011 No. 358;

turnovers on realization of such goods are reflected using tax rate on value added in the amount of 0 (zero) percent in the tax declaration (calculation) for the value added tax represented for the accounting periods of 2021, and also for the accounting periods of subsequent tax periods.

3. This Decree becomes effective since August 31, 2021.

President of the Republic of Belarus

A. Lukashenko

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