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The document ceased to be valid since  July 25, 2021 according to the Presidential decree of the Republic of Belarus of July 22, 2021 No. 285

PRESIDENTIAL DECREE OF THE REPUBLIC OF BELARUS

of November 24, 2005 No. 546

About some tax matters of vehicles

(as amended on 21-07-2014)

1. Determine that:

1.1.   No. 361 is excluded according to the Presidential decree of the Republic of Belarus of 21.07.2014

1.2. the tax base for calculation of the value added tax in case of realization by legal entities and individual entrepreneurs of the vehicles according to appendix acquired by them at physical persons in the territory of the Republic of Belarus is determined as difference between sales price including tax on value added and at the price of acquisition of these vehicles;

1.3.   No. 361 is excluded according to the Presidential decree of the Republic of Belarus of 21.07.2014

2. In three-months time to provide to Council of Ministers of the Republic of Belarus reduction of acts of the legislation in compliance with this Decree and to take other measures for its realization.

3. This Decree becomes effective in ten days after its official publication, except for Item 2 and this Item which are becoming effective from the date of signing of this Decree.

 

President of the Republic of Belarus

A. Lukashenko

Appendix

to the Presidential decree of the Republic of Belarus of November 24, 2005 No. 546

The list of vehicles, during the importing and (or) realization of which is applied release from excises

Code of the single Commodity nomenclature of foreign economic activity of the Customs union

Name of goods

  8703 21 – 8703 90

internal combustion engine vehicles with spark ignition with back and forth motion of the piston, vehicles with the piston internal combustion engine with ignition from compression (diesel or semi-diesel), other

  8704 21 100 0,
  8704 21 310 0,
  8704 21 910 0

motor vehicles for transportation of goods with the piston internal combustion engine with ignition from compression (diesel or semi-diesel), with complete weight of vehicle no more than 5 t, other

  8704 31 100 0,
  8704 31 310 0,
  8704 31 910 0

motor vehicles for transportation of goods with the piston internal combustion engine with spark ignition, with complete weight of vehicle no more than 5 t, other

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