Document from CIS Legislation database © 2003-2022 SojuzPravoInform LLC

PRESIDENTIAL DECREE OF THE REPUBLIC OF BELARUS

of December 28, 2007 No. 681

About some questions of trade in oil products

(as amended on 27-06-2022)

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:

the copy of the purchase and sale agreement of oil products signed with the organization – the exporter of oil products, confirmatory that these oil products are intended for delivery out of limits of the Republic of Belarus;

the register of the shipping documents confirming the fact of shipment (transfer) in the territory of the Republic of Belarus by the seller of oil products of the organization – to the exporter of oil products. This register is certified by the signature of the head of the seller (authorized by it persons), shall contain date and number of shipping documents, quantity (amount) and cost of the shipped (transferred) oil products;

______________________________

* Recognized according to the legislation the tax deductions, except for the tax amounts which are not deductible.

1.3. the oil products realized in the territory of the Republic of Belarus according to subitem 1.1 of this Item are exempted from excises.

For application of release from excises the seller, being producer of these oil products, represents to tax authority:

the copy of the purchase and sale agreement of oil products signed with the organization – the exporter of oil products, confirmatory that these oil products are intended for delivery out of limits of the Republic of Belarus;

the register of the shipping documents confirming the fact of shipment (transfer) in the territory of the Republic of Belarus by the seller of oil products of the organization – to the exporter of oil products. This register is certified by the signature of the head of the seller (authorized by it persons), shall contain date and number of shipping documents, amount (amount) of the shipped (transferred) oil products.

If oil products are made under the agreement for conversion of hydrocarbonic raw materials to be provided and are transferred to the territories of the Republic of Belarus to the seller for realization according to subitem 1.1 of this Item, for the purpose of application of release from excises according to part one of this subitem the organization which is producer of these oil products (further – the manufacturing organization), represents to tax authority:

the copy of the agreement for conversion of hydrocarbonic raw materials to be provided;

the register of the shipping documents confirming the fact of shipment (transfer) in the territory of the Republic of Belarus by the manufacturing organization of oil products to the seller for realization in the territory of the Republic of Belarus of the organization – to the exporter of oil products for delivery out of limits of the Republic of Belarus. This register is certified by the signature of the head of the manufacturing organization (authorized by it persons), shall contain date and number of shipping documents, amount (amount) of the shipped (transferred) oil products;

1.3-1. the oil products made by the manufacturing organization from the hydrocarbonic raw materials to be provided belonging to the organization – to the exporter of oil products, are exempted from excises in case of shipment (transfer) in the territory of the Republic of Belarus by the manufacturing organization of these oil products of the organization – to the exporter of oil products for the purpose of delivery out of limits of the Republic of Belarus. Storage of the shipped (transferred) oil products is performed in the territory of the Republic of Belarus before their delivery.

For application of release from excises the manufacturing organization represents to tax authority:

the copy of the agreement for conversion of hydrocarbonic raw materials to be provided;

the register of the shipping documents confirming the fact of shipment (transfer) in the territory of the Republic of Belarus by the manufacturing organization of oil products of the organization – to the exporter of oil products for delivery out of limits of the Republic of Belarus with storage of the shipped (transferred) oil products in the territory of the Republic of Belarus before their delivery. This register is certified by the signature of the head of the manufacturing organization (authorized by it persons), shall contain date and number of shipping documents, amount (amount) of the shipped (transferred) oil products;

1.4. when exporting oil products of BNK Ltd, GP "Belzarubezhtorg", JSC Gomeltransneft Friendship has the right to sign freight forwarding agreements with the organizations – nonresidents of the Republic of Belarus, including founders (participants) of which are not only the Belarusian state legal entities, the Republic of Belarus or its administrative and territorial units;

1.5. the conclusion of agreements of paid performance of works, rendering the services connected with the organization of export of oil products, import of oil products, oils is performed by BNK Ltd, GP "Belzarubezhtorg", JSC Gomeltransneft Friendship without tendering, other competitive procedures of purchases;

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