PRESIDENTIAL DECREE OF THE REPUBLIC OF BELARUS

of December 22, 2020 No. 479

About supply of diesel fuel

For the purpose of minimization of finance costs of agricultural organizations and flax-processing plants:

1. Determine that:

diesel fuel, implementable (transferred) to the organizations which are part ON Belorusneft including for realization (transfer) to other Belorusneft PO organizations, in the quantity which is not exceeding 505 thousand tons per year is exempted from excises;

further realization (transfer) to the organizations which are part ON Belorusneft, the diesel fuel which is once realized (transferred) by one PO organization "Belorusneft" of other Belorusneft PO organization is not allowed;

the diesel fuel specified in the paragraph the second this Item is delivered further to agricultural organizations *, to flax-processing plants, including through the organizations servicing agricultural industry ** for the lists created by regional executive committees and approved with the Ministry of Agriculture and Food and the Belarusian state concern on oil and chemistry.

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* For the purposes of this Decree agricultural organizations are understood as legal entities, including their separate divisions which core activity concerns to groups 011-016 of the nation-wide qualifier of the Republic of Belarus of OKRB 005-2011 "Types of economic activity".

** For the purposes of this Decree the organizations servicing agricultural industry are understood as the organizations attracting credit resources within the Presidential decree of the Republic of Belarus of May 11, 2017 with No. 155 "About Belagroprombank and Asset Management Agency open joint stock companies and buying the diesel fuel exempted from excises for its further delivery to agricultural organizations according to this Decree.

2. When using (realization, transfer) not on purpose of the diesel fuel acquired (received) for further delivery according to Item 1 this Decree, payers of excises the organizations which are part ON Belorusneft, and (or) the organizations which are servicing agricultural industry, allowed such inappropriate use (realization, transfer) are recognized.

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