RESOLUTION OF COUNCIL OF MINISTERS OF THE REPUBLIC OF BELARUS

of December 30, 2002 No. 1828

About approval of the Regulations on realization of yuridichesikma by persons and individual entrepreneurs of remaining balance of tobacco products and alcoholic beverages, wholesale and retail trade which since January 1, 2003 it is prohibited, and Regulations on realization of remaining balance of tobacco products, alcoholic, non-food spirtosozherzhashchy prodkution by the legal entities and individual entrepreneurs who do not have special permissions (licenses) for production and turnover of tobacco products, alcoholic, non-food alcohol-containing products

According to Decrees of the President of the Republic of Belarus of December 17, 2002 "About state regulation of production, turnover, advertizing and consumption of tobacco raw materials and tobacco products" and of December 18, 2002 No. 30 "About state regulation of production, turnover and advertizing of alcoholic, non-food alcohol-containing products, alcohol ethyl" the Council of Ministers of the Republic of Belarus decides No. 28:

1. Approve enclosed:

Regulations on realization by legal entities and individual entrepreneurs of remaining balance of tobacco products and alcoholic beverages, wholesale and retail trade by which since January 1, 2003 it is prohibited;

Regulations on realization of remaining balance of tobacco products, alcoholic, non-food alcohol-containing products by the legal entities and individual entrepreneurs who do not have special permissions (licenses) for production and turnover of tobacco products, alcoholic, non-food alcohol-containing products.

2. Grant the right to the Ministry of Trade to make explanations on application of this resolution.

Approved by the Resolution of Council of Ministers of the Republic of Belarus of December 30, 2002 No. 1828

Regulations on realization by legal entities and individual entrepreneurs of remaining balance of tobacco products and alcoholic beverages, wholesale and retail trade by which since January 1, 2003 it is prohibited

1. This Provision extends to the legal entities and individual entrepreneurs implementing:

the tobacco products made in the Republic of Belarus and intended for turnover in its territory without excise stamps of the Republic of Belarus;

the tobacco products made in the Republic of Belarus, and also imported on customs area of the Republic of Belarus and intended for turnover in its territory without specifying on consumer pack (packaging) of data in the Russian or Belarusian warning about harm of smoking, about prohibition of sale of these products to citizens aged up to 18 years;

the tobacco products imported on customs area of the Republic of Belarus and intended for realization in duty-free shops, not marked: "For sale in duty-free shops";

the cognacs, brandy, cognac drinks, wine and wine drinks made in the Republic of Belarus and intended for turnover in its territory without excise stamps;

tobacco products from peddling small retail means, with use of vending machines, other electronic devices, in sports constructions and in their territories, in dietetic dining halls and children's cafes, in the organizations of trade, their departments and sections selling goods for children in educational institutions, medical, child care, cultural and spectacular and educational facilities, in buildings (rooms) of organizations (organizations) of health care, culture, education, sport;

alcoholic beverages * with use of vending machines, other electronic devices, in mobile shops (autoshops) which are not relating to system of consumer cooperation;

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* Alcoholic beverages - vodka, alcoholic beverage products, wine, cognac, brandy, Calvados, champagne with volume fraction of ethyl alcohol more than 7 percent.

tobacco products in stationary shopping facilities in which the individual entrepreneurs paying the single tax perform acceptance of cash without use of the cash summing-up registers or special computer systems.

2. The legal entities and individual entrepreneurs performing production, wholesale and (or) retail trade by the tobacco products, alcoholic beverages specified in Item of 1 this provision (further - remaining balance of tobacco products and (or) alcoholic beverages), carry out inventory count of remaining balance of tobacco products and (or) alcoholic beverages as of January 1, 2003.

By results of inventory count of the data on remaining balance of tobacco products and (or) alcoholic beverages in 10-day time are transferred to inspectorate of the Ministry of Taxes and Tax Collection for the place of statement on tax accounting of the legal entity or individual entrepreneur.

3. Legal entities and individual entrepreneurs after carrying out inventory count of remaining balance of tobacco products and (or) alcoholic beverages have the right to implement:

3.1. remaining balance of alcoholic beverages in the following terms:

performing production of alcoholic beverages - till April 1, 2003;

performing wholesale trade by alcoholic beverages - till May 1, 2003;

performing retail trade by alcoholic beverages - till September 1, 2003;

3.2. remaining balance of tobacco products in the following terms:

performing tobacco products manufacture - till June 1, 2004;

performing wholesale trade by tobacco products - till July 1, 2004;

performing retail trade by tobacco products - till October 1, 2004.

4. The legal entities and individual entrepreneurs performing retail trade by tobacco products and (or) alcoholic beverages have the right to receive tobacco products and (or) alcoholic beverages from the legal entities and individual entrepreneurs performing tobacco products manufacture and (or) alcoholic beverages and wholesale trade by them from remaining balance of the tobacco products and (or) alcoholic beverages formed at them as of January 1, 2003.

Tobacco products and (or) alcoholic beverages can be implemented by legal entities and individual entrepreneurs in places in which their sale is prohibited, and (or) with use of vending machines, other electronic devices only from the remaining balance formed at them for January 1, 2003.

5. The legal entities and individual entrepreneurs performing production, wholesale and (or) retail trade by tobacco products and (or) alcoholic beverages in the accompanying documents confirming legality of acquisition or production of these products and (or) drinks specify number and date of the special permission (license) for the right of implementation of the corresponding type of activity, number and date of issue of special permission (license) of the legal entity or the individual entrepreneur who is the buyer (receiver) of remaining balance of tobacco products and (or) alcoholic beverages issued to them and also do mark: "Remaining balance".

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