PRESIDENTIAL DECREE OF THE REPUBLIC OF BELARUS

of August 24, 2022 No. 298

About the taxation

1. Determine that:

1.1. turnovers on realization in the territory of the Republic of Belarus of paid services in education in case of implementation of educational programs of the scientific oriented education are exempted from the value added tax *;

1.2. on transactions on voluntary conveyance till January 1, 2021 by the customer, the builder, the shareholder to the state operational organizations ** result of the executed reconstruction (upgrade), repair of the objects of engineering and transport infrastructure which are at the last on the right of economic maintaining (operational management) in connection with accomplishment of the specifications on engineering facilities of object received in accordance with the established procedure for the purpose of asset construction:

the customer, the builder, the shareholder has no taxation object the value added tax;

the state operational organization has no non-operating income.

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* For the purposes of this Decree the term "educational programs of the scientific oriented education" is used in the value determined by the Code of the Republic of Belarus about education.

** For the purposes of this Decree the term "operational organization" is used in the value determined by the Presidential decree of the Republic of Belarus of February 7, 2006 No. 72 "About measures for state regulation of the relations in case of placement and the organization of construction of apartment houses, objects of engineering, transport and social infrastructure".

For the purposes of part one of this subitem payers no later than January 20, 2023 represent to tax authorities tax declarations (calculations) for taxes, charges with the made changes and (or) additions taking into account provisions of Item 7 of Article 129 and Item 22 of article 133 of the Tax Code of the Republic of Belarus *, pay taxes, charges and other payments. At the same time administrative punishments in the form of penalties are not applied to them and penalty fee is not charged;

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* Taking into account provisions of Item 8-1 of article 105 of the Tax Code of the Republic of Belarus (in the edition operating till January 1, 2019) – on transactions on voluntary conveyance till January 1, 2019.

1.3. tax base on the value added tax:

by the agreements of finance lease (leasing) providing the redemption of subject of the leasing which is the vehicle according to appendix 1 (further in this subitem – the vehicle) and acquired without the value added tax by the lessor at physical persons, including individual entrepreneurs, in the territory of the Republic of Belarus, regarding the contractual cost of such subject of leasing it is determined as difference between its contractual cost including tax on value added and investment expenses of the lessor on acquisition of such vehicle intended for the subsequent transfer as leasing subject;

in case of realization by the organizations and individual entrepreneurs of the vehicles acquired by them without the value added tax at physical persons, including individual entrepreneurs in the territory of the Republic of Belarus, it is determined as difference between sales price including tax on value added and at the price of acquisition of these vehicles;

1.4. till January 1, 2024:

delay and (or) payment by installments of the tax discharge on value added on the bases, the stipulated in Article 42 Laws of the Republic of Belarus of January 10, 2014 No. 129-Z "About customs regulation in the Republic of Belarus", are provided concerning the goods placed (placed) under customs procedure of release for internal consumption, including goods which release is made before submission of the declaration on goods;

it is applied in the amount of zero (0) annual interest rates refunding rate of National Bank in case of calculation of percent for delay and (or) payment by installments of payment of import customs duties, the value added tax levied by customs authorities;

offsetting of difference between the amount of the tax deductions and total amount of the value added tax estimated on sales of goods (works, services), property rights is made within five working days from the date of adoption by tax authority of the decision on return (refusal (fully or partially) in return) the specified difference according to the procedure, stipulated in Clause 137 Tax codes of the Republic of Belarus;

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