RESOLUTION OF COUNCIL OF MINISTERS OF THE REPUBLIC OF BELARUS

of April 17, 2023 No. 258

About procedure for issue of the conclusion about reference of goods to cultural values

Based on part two of subitem 1.9 of Item 1 of Article 118 and part two of subitem 1.7 of Item 1 of article 119 of the Tax Code of the Republic of Belarus the Council of Ministers of the Republic of Belarus DECIDES:

1. Approve Regulations on procedure for issue of the conclusion about reference of goods to cultural values it (is applied).

2. In the column "Name of Ministerial Procedure" of subitem 1.2.3 of Item 1.2 of the single list of the ministerial procedures performed concerning subjects of the managing approved by the resolution of Council of Ministers of the Republic of Belarus of September 24, 2021 No. 548, of the word "the conclusions that the goods belong to cultural values" shall be replaced with words "the conclusions about reference of goods to cultural values".

3. This resolution becomes effective after its official publication.

Approved by the Resolution of Council of Ministers of the Republic of Belarus of April 17, 2023 No. 258

Regulations on procedure for issue of the conclusion about reference of goods to cultural values

1. This Provision establishes procedure for issue by the Ministry of Culture of the conclusion about reference of goods to cultural values (further - the conclusion).

2. The conclusion is the basis for tax exemption on value added:

turnovers on realization of cultural values in the territory of the Republic of Belarus according to the paragraph the second parts one of subitem 1.9 of Item 1 of article 118 of the Tax Code of the Republic of Belarus;

when importing cultural values to the territory of the Republic of Belarus according to subitem 1.7 of Item 1 of article 119 of the Tax Code of the Republic of Belarus.

3. For issue of the conclusion legal entities and individual entrepreneurs (further - applicants) represent:

the statement in the form established by the Ministry of Culture;

photos of the most characteristic projection of each goods at least 10 x 15 cm in size (in case of registration of group of goods each of objects or group of objects is separately photographed);

the description of each goods (in case of registration of group of goods each of objects or group of objects is separately described);

list of goods (five and more);

the copy of the agreement in foreign trade according to which the goods are imported (in the presence).

Applicants submit the documents specified in part one of this Item with observance of requirements of the legislation on ministerial procedures.

4. About issue of the conclusion (about refusal in issue of the conclusion) the Ministry of Culture if necessary involves scientists of the state museums, employees of other state organizations which have necessary knowledge of goods and (or) cultural values to decision making.

5. The decision on issue of the conclusion or on refusal in issue of the conclusion is accepted in 15-day time.

6. The conclusion is issued in the form established by the Ministry of Culture and makes sure the signature of the official of the Ministry of Culture.

In the left upper corner of the conclusion the angular stamp of the Ministry of Culture is put down.

7. The officials of the Ministry of Culture having right to sign of the conclusion are determined according to the order of the Ministry of Culture.

8. The conclusion has no effective period (is termless).

9. For issue of the conclusion the payment is not levied.

10. In issue of the conclusion refuses in cases if:

the declared goods do not belong to the cultural values provided in appendix 35 to the Tax code of the Republic of Belarus;

the applicant does not submit the documents provided in Item part one 3 this provision.

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