Document from CIS Legislation database © 2003-2022 SojuzPravoInform LLC

PRESIDENTIAL DECREE OF THE REPUBLIC OF BELARUS

of March 3, 2022 No. 78

About implementation of the investment project

(Extraction)

For the purpose of further development in the Republic of Belarus of the market of telecommunication services I decide:

1. Enable in 2022-2032 the realization of the investment project "Development, upgrade and equipping of network of cellular mobile telecommunication, the retail chain stores relating to them the equipment, information systems and the software of the Belarusian Network of Telecommunications private company (further - the investment project) including:

construction of new objects and lines of telecommunication;

upgrade and equipping of the existing objects and lines of telecommunication, retail chain stores, the equipment and information systems;

acquisition of rights intangible assets and software.

2. Determine that:

2.1. "Turksell Iletishim Hizmetleri A. Sh." company (Turkcell Iletisim Hizmetleri A.S.) (further - the Turksell company) is investor on implementation of the investment project;

2.2. BEST Ltd is the organization realizing the investment project and the customer on designing and construction of facilities within the investment agreement signed according to paragraph one of subitem 10.1 of Item 10 of this Decree (further - the investment agreement);

2.3. the parcels of land for placement, construction and servicing of objects and lines of telecommunication under the investment agreement (appendix) are provided to BEST Ltd without holding the auction on the right of the conclusion of lease agreements of the parcels of land and collection of payment for the right of the conclusion of such agreements based on decisions of local executive committees according to their competence determined by the legislation on protection and use of lands.

Provision of BEST Ltd of the parcels of land is performed without their inclusion in lists of the sites intended for the subsequent provision to investors and (or) the organizations realizing investment projects, for construction of facilities, provided by the investment agreements signed with the Republic of Belarus.

The sizes and the location of the parcels of land are determined by local executive committees according to their competence determined by the legislation on protection and use of lands based on offers of BEST Ltd.

Provision of BEST Ltd of the parcels of land from farmlands of agricultural purpose, forest lands of forest fund (the nature protection, recreational and improving and protective woods) for the purposes which are not connected with purpose of these lands is performed by regional executive committees in coordination with the President of the Republic of Belarus in accordance with the established procedure;

2.4. for office use;

2.5. the rate for service in traffic transmission between networks of operators of cellular mobile telecommunication ** is levied from BEST Ltd by other operators of cellular mobile telecommunication in the amount of 0,001 (one thousand) of ruble (excluding tax on value added).

The specified size of rate is valid within five years from the date estimated after thirty days from the date of the conclusion of the investment agreement;

______________________________

** For the purposes of this Decree the service in traffic transmission between networks of operators of cellular mobile telecommunication is understood as service in termination of voice traffic from BEST Ltd network in network of other operator of cellular mobile telecommunication in one minute of voice connection of subscribers of cellular mobile telecommunication (without the cost accounting on the omission of gateway traffic of operators of cellular mobile telecommunication within the country through networks of authorized operators of telecommunication).

2.6. for office use;

2.7. in cases, when the acts of the legislation adopted after the date of entry into force of the investment agreement:

paragraph two of part one of subitem 2.7 of Item 2 - for office use;

regulating the sphere of the taxation, raise the tax rates and (or) impose new taxes and fees (except as specified when the corresponding obligations of the Republic of Belarus are provided by international treaties or when the new tax (collection) replaces with itself earlier operating tax or other obligatory payment in the budget and state non-budgetary funds or when increase in the tax rates established in the Belarusian rubles or other sizes measured in Belarusian rubles is performed for the purpose of their adaptation to inflationary tendencies) in relation to the taxes and fees and the tax rates operating for the specified date, the Turksell company and (or) BEST Ltd of the investment project having the right concerning sales activity ** provided by the investment agreement:

not apply the legislation regulations relating to new taxes and fees;

pay taxes (charges) on which rates are increased, proceeding from the rates operating for date of the conclusion of the investment agreement.

The guarantees established in part one of this subitem are effective during operation of the investment agreement, but no later than December 31, 2026.

______________________________

** In relation to taxes (charges), rates of such taxes (charges) the guarantee is effective with the taxation object which any property is recognized and concerning the taxation objects which are real estate on which squares implementation of the investment project within the investment agreement is provided and (or) the construction (acquisition) of which is performed for the purpose of implementation of the investment project within the investment agreement.

3. Exempt BEST Ltd:

3.1. for office use;

3.2. from import customs duties (taking into account the international obligations of the Republic of Belarus) and the value added tax, levied by customs authorities, when importing to the territory of the Republic of Belarus of processing equipment, accessories and spare parts to it, raw materials and materials for exclusive use in the territory of the Republic of Belarus for the purpose of implementation of the investment project (further for the purposes of this subitem - goods).

The basis for provision of the privileges specified in part one of this subitem is submission to customs authority of the conclusion issued by the Ministry of Communications and Informatization, confirming purpose of the imported (imported) goods for exclusive use in the territory of the Republic of Belarus for the purpose of implementation of the investment project.

The conclusion shall:

contain data on the name, quantity and cost of goods, details of the external economic agreements (contracts) based on which commodity importation is performed;

confirm that goods are imported for the purpose of implementation of the investment project;

contain confirmation of accomplishment of the conditions established by the international legal acts constituting the regulatory legal base of the Customs union and the Common economic space and (or) the acts constituting the right of the Eurasian Economic Union for the purposes of release of goods from import customs duties.

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