of December 28, 2007 No. 681
About some questions of trade in oil products
For the purpose of increase in efficiency of trade in the oil products made in the territory of the Republic of Belarus:
1. Determine that:
1.1. realization by legal entities (further – the seller) the oil products made in the territory of the Republic of Belarus according to the list determined by Council of Ministers of the Republic of Belarus (further, unless otherwise specified, – oil products), for their delivery in full out of limits of the Republic of Belarus, except export on the territory of state members of the Eurasian Economic Union (further – deliveries out of limits of the Republic of Belarus), at the free prices established including in foreign currency in purchase and sale agreements (delivery) (further – purchase and sale agreements), is performed if other is not established by the President of the Republic of Belarus following the organizations:
Belarusian Oil Company Ltd (further – BNK Ltd);
RUP "Belorusneft production association;
to the state company "Belzarubezhtorg" (further – GP "Belzarubezhtorg");
JSC Gomeltransneft Friendship;
1.2. turnovers on realization by the seller in the territory of the Republic of Belarus of oil products of BNK Ltd, RUP "Belorusneft production association, GP "Belzarubezhtorg", JSC Gomeltransneft Friendship (further, unless otherwise specified, – the organizations – exporters of oil products) according to subitem 1.1 of this Item are exempted from the value added tax.
Tax amounts on value added *, shown to the seller in case of acquisition in the territory of the Republic of Belarus (the Republic of Belarus paid when importing to the territory) goods (works, services), property rights and falling on the turnovers exempted from the value added tax are deductible at the seller in full.
For application of tax exemption on value added and implementation of deduction of tax amounts on value added in full the seller represents to tax authority:
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
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