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PRESIDENTIAL DECREE OF THE REPUBLIC OF BELARUS

of April 4, 2022 No. 134

About introduction of collection for realization of fraction of aromatic hydrocarbons

For the purpose of ensuring the balanced budget implementation I decide:

1. Enter collection for realization of fraction of the aromatic hydrocarbons (further - collection) classified by codes 2707 50 100 0 and 2707 50 900 0 of the single Commodity nomenclature of foreign economic activity of the Eurasian Economic Union.

2. Determine that:

payers of collection are the organizations enabling production and the realization of fraction of the aromatic hydrocarbons provided in Item 1 of this Decree (further - FAU);

subject to taxation by collection FAU made and realized by payers of collection is recognized;

the tax base of collection is determined as the number of FAU in kind implemented in tax period;

the moment of the actual realization of FAU is the day of its shipment falling on tax period to the buyer. In the afternoon of shipment date of leave is recognized to the buyer;

the rate of charge for 1 ton of FAU is established as the work of rate of export customs duty on gasolines commodity (codes 2710 12 411 0-2710 12 590 0, from 2710 20 900 0 single Commodity nomenclature of foreign economic activity of the Eurasian Economic Union), FAU operating at the time of the actual realization, and the official rate of the Belarusian ruble to US dollar established by National Bank for this date;

tax period of collection calendar month is recognized;

the amount of collection is estimated as the work of tax base and rate of charge;

calculation for collection is represented payers of collection in the Ministry of Finance in any form no later than the 20th following the expired tax period;

payment of collection is made in the republican budget no later than the 22nd following the expired tax period;

the amount of collection joins payers of collection in the costs on production and sales of goods (works, services), property rights considered in case of the taxation.

3. This Decree becomes effective after its official publication.