of May 19, 2008 No. 280
About inclusion of insurance premiums by the types of voluntary insurance which are not relating to life insurance in costs on production and sales of goods (works, services)
For the purpose of development of the separate types of voluntary insurance which are not relating to life insurance:
1. Determine that the organizations insurers include in the costs on production and sales of goods (works, services) considered in case of the taxation, insurance premiums by the following types of voluntary insurance which are not relating to life insurance:
1.1. accidents insurance and diseases for the period of trip abroad (under the agreements signed by the organizations insurers for benefit of the physical persons working in these organizations insurers for employment contracts (contracts) and sent to official journey abroad or having mobile and traveling kind of work in case of trips abroad);
1.2. proprietary insurance of the legal entity (including the goods intended for realization, land vehicles, air, ocean ships, courts internal and mixed (the river – the sea) swimmings), participating in production process and (or) sales of goods (performance of works, rendering services), and also the property leased (transferred to finance lease (leasing);
1.3. cargo insurance;
1.4. marine insurance;
1.5. the insurance of export risks with support of the state provided by the Regulations on insurance of export risks with support of the state approved by the Presidential decree of the Republic of Belarus of August 25, 2006 No. 534 "About assistance to commodity export development (works, services)" (The national register of legal acts of the Republic of Belarus, 2006, No. 143, 1/7870);
carrier before customs authorities;
owners of aircrafts;
owners of customs warehouses and (or) warehouses of temporary storage;
for damnification in connection with implementation of professional activity;
for damnification when implementing installation and construction works;
for damnification when implementing aeronautical servicing;
1.7. insurance of construction risks;
1.8. risks insurance of the guaranteeing and issuing association operating according to the Customs convention about cornet of ATA for temporary import of goods of December 6, 1961 and the Convention on temporary import of June 26, 1990.
2. Insurance premiums on voluntary insurance of loads, ocean ships, courts of the internal and mixed (river sea) swimming, the civil responsibility of shipowners join the organizations insurers in the costs for production and sales of goods (works, services) considered in case of the taxation in case of absence at the organization insurer of the agreement of marine insurance which subject are these types of insurance.
3. Subitem 3.3 of Item 3 of the Presidential decree of the Republic of Belarus of August 25, 2006 No. 534 "About assistance to commodity export development (works, services)" (2006, No. 143, 1/7870) to exclude the national register of legal acts of the Republic of Belarus.
4. In two-month 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.
President of the Republic of Belarus
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