PRESIDENTIAL DECREE OF THE REPUBLIC OF BELARUS

of September 10, 2020 No. 342

About change of the Presidential decree of the Republic of Belarus

For the purpose of further enhancement of the economic development mechanism of housing and communal services and ensuring cost reduction in this sphere I decide:

1. Add the Presidential decree of the Republic of Belarus of March 26, 2007 with No. 138 "About some tax matters on value added" Item 1-1 of the following content:

"1-1. Determine that turnovers on realization in the territory of the Republic of Belarus are exempted from taxation on value added:

the works on content (operation) of subjects to external improvement of settlements which are carried out at the expense of budgetary funds on the list determined by Council of Ministers of the Republic of Belarus;

services in acceptance and control of execution of requests of citizens, and also their claims for quality of housing and communal services;

services in implementation of functions of the state customer in the field of housing and communal services;

services in implementation of functions of accounting, calculation, charge and debt collection on:

to payment for housing and communal services;

to payment for use of premises;

to expense recovery of the organizations performing operation of housing stock and (or) providing housing and communal services for the electric power consumed on lighting of auxiliary rooms and operation of the equipment in apartment apartment houses.".

2. To Council of Ministers of the Republic of Belarus in three-months time to take measures for implementation of this Decree.

3. This Decree becomes effective since January 1, 2021.

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