of May 11, 2006 No. 316
About the list of works (services) performed (rendered) for the physical persons performing maintaining personal subsidiary farm which turnovers on realization in the territory of the Republic of Belarus are exempted from the value added tax
(In edition of the Presidential decree of the Republic of Belarus of 07.10.2013 No. 455)
For the purpose of creation of proper conditions for the taxation in case of accomplishment (rendering) of works (services) to the physical persons performing maintaining personal subsidiary farm I decide:
1. Approve the enclosed list of works (services) performed (rendered) for the physical persons performing maintaining personal subsidiary farm which turnovers on realization in the territory of the Republic of Belarus are exempted from the value added tax.
2. No. 455 is excluded according to the Presidential decree of the Republic of Belarus of 07.10.2013
President of the Republic of Belarus
Approved by the Presidential decree of the Republic of Belarus of May 11, 2006, No. 316
Works on cultivation of crops
Plowing, ploskorezny processing, cultivation, disking, boronovany soils
Entering into the soil of mineral, organic fertilizers, peat, pesticides, limy materials
Sowing, landing, interrow processing of crops
The mechanized works on cleaning and completion of harvest
Bevelling, matching of rolls and thresh, cleaning by direct combining, grind of grain and leguminous crops, corn
Bevelling of herbs and other crops, tedding, reversing, creation of the enlarged rolls of hay, straw, matching and svolakivaniye of shocks, stacking of hay, straw
Bevelling of tops of vegetable, cleaning, loading of potatoes, fodder root crops, sugar beet, vegetable and other cultures
Transportation of agricultural products from fields to storage locations
Other works (services)
Milk separation, slaughter of the cattle, artificial insemination of animals, cattle pasture, procurement, sawing up, splitting and warehousing of firewood, motor transportation delivery services of oven fuel, service of animal traction, repair of economic constructions
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