RESOLUTION OF COUNCIL OF MINISTERS OF THE REPUBLIC OF BELARUS

of February 10, 2022 No. 75

About measures for implementation of the Presidential decree of the Republic of Belarus of March 12, 2020 No. 92

Based on part four of subitem 1.3 of Item 1 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 issue of the conclusion about appointment imported by the organization - producer of electric vehicles on the territory of the Republic of Belarus of autocomponents for the purposes of the tax exemption on value added levied by customs or tax authority it (is applied).

2. Ceased to be valid since March 27, 2022 according to item 4

3. Recognize invalid:

the resolution of Council of Ministers of the Republic of Belarus of October 9, 2018 No. 726 "About measures for implementation of the Presidential decree of the Republic of Belarus of March 12, 2020 No. 92";

Item 2 of the 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".

4. This resolution becomes effective after its official publication.

Item 2 of this resolution is effective till March 27, 2022.

Approved by the Resolution of Council of Ministers of the Republic of Belarus of February 10, 2022 No. 75

Regulations on procedure for issue of the conclusion about appointment imported by the organization - producer of electric vehicles on the territory of the Republic of Belarus of autocomponents for the purposes of the tax exemption on value added levied by customs or tax authority

1. This Provision determines procedure for issue of the conclusion about appointment imported by the organization - producer of electric vehicles on the territory of the Republic of Belarus of autocomponents for the purposes of the tax exemption on value added levied by customs authority (tax authority when importing from the territory of state members of the Eurasian Economic Union) (further if other is not established, - the conclusion).

For the purposes of this provision the terms "autocomponents" and "organization-producer of electric vehicles" are understood in the values determined by the Presidential decree of the Republic of Belarus of March 12, 2020 No. 92.

2. Confirmation of conditions for application of tax exemption on value added is performed by issue:

the conclusions about appointment imported by the organization - producer of electric vehicles on the territory of the Republic of Belarus of autocomponents for the purposes of the tax exemption on value added levied by customs authority in form according to appendix 1;

the conclusions about appointment imported by the organization - producer of electric vehicles on the territory of the Republic of Belarus of autocomponents from the territory of state members of the Eurasian Economic Union for the purposes of the tax exemption on value added levied by tax authority in form according to appendix 2.

3. Issue of the conclusions is performed by the Industry ministry based on the written application about issue of the conclusion about appointment imported by the organization - producer of electric vehicles on the territory of the Republic of Belarus of autocomponents for the purposes of the tax exemption on value added levied by customs or tax authority in form according to appendix 3 (further - the statement) the organizations - producer of electric vehicles, the Republic of Belarus of the autocomponents intended for production of electric vehicles performing import to the territory (further - the applicant).

4. Are enclosed to the application:

the list imported by the organization - producer of electric vehicles on the territory of the Republic of Belarus of the autocomponents intended for production of electric vehicles in form according to appendix 4;

copy of the agreement in foreign trade (contract) if necessary;

the copy of the certificate of products (works, services) of the own production issued by the Belarusian Chamber of Commerce and Industry;

reasons for feasibility of import to the territory of the Republic of Belarus declared according to the list imported by the organization - producer of electric vehicles on the territory of the Republic of Belarus of the autocomponents intended for production of electric vehicles, the including confirmation of lack of production in the Republic of Belarus of the autocomponents similar imported on the territory of the Republic of Belarus.

The statement and documents attached to it are signed by the head of the organization - producer of electric vehicles or person authorized by it on signing of the specified documents, and the represented copies are certified properly.

5. The industry ministry refuses adoption of the statement in cases, the stipulated in Clause 17 Laws of the Republic of Belarus of October 28, 2008 to No. 433-Z "About bases of ministerial procedures".

The applicant can repeatedly file petition in the Industry ministry after remedial action, been cause of failure.

6. By results of consideration of the application and the documents Industry ministry attached to it within fifteen working days from the date of its giving makes the decision on issue (on refusal in issue) the conclusions.

The industry ministry no later than day of issue to the applicant of the conclusion in the form established by appendix 1, sends electronically to the Minsk central customs the register of data on the issued conclusions about appointment imported by the organization - producer of electric vehicles on the territory of the Republic of Belarus of autocomponents for the purposes of the tax exemption on value added levied by customs authority in form according to appendix 5 through system of interdepartmental electronic document management of state bodies of the Republic of Belarus (in the Microsoft Excel format) or by means of the nation-wide automated information system (in the XML or JSON format).

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