RESOLUTION OF COUNCIL OF MINISTERS OF THE REPUBLIC OF BELARUS

of November 4, 2005 No. 1229

About approval of the Procedure for acquisition by the legal entities and individual entrepreneurs performing import (export) of alcoholic, non-food alcohol-containing products and non-food ethyl alcohol, control signs, their accounting, realization, use, clearing, return, destruction, marking of accompanying documents by them

The Council of Ministers of the Republic of Belarus DECIDES:

1. Approve the enclosed Procedure for acquisition by the legal entities and individual entrepreneurs performing import (export) of alcoholic, non-food alcohol-containing products and non-food ethyl alcohol, control signs, their accounting, realization, use, clearing, return, destruction, marking of accompanying documents by them.

Approved by the Resolution of Council of Ministers of the Republic of Belarus of November 4, 2005, No. 1229

Procedure for acquisition by the legal entities and individual entrepreneurs performing import (export) of alcoholic, non-food alcohol-containing products and non-food ethyl alcohol, control signs, their accounting, realization, use, clearing, return, destruction, marking of accompanying documents by them

Chapter 1. General provisions

1. This Procedure determines procedure for acquisition by the legal entities performing import (export) of alcoholic, non-food alcohol-containing products and non-food ethyl alcohol (further - legal entities), and the individual entrepreneurs performing import (export) of the non-food alcohol-containing products which are packed up in consumer pack (packaging) by reservoir no more than 1 liter (weight no more than 1 kilogram) (further - individual entrepreneurs), control signs, their accounting, realization, use, clearing, return, destruction, marking of accompanying documents by them.

In this Procedure terms and determinations are used in the values determined in article 2 of the Law of the Republic of Belarus of August 27, 2008 "About state regulation of production and turnover of alcoholic, non-food alcohol-containing products and non-food ethyl alcohol" (The national register of legal acts of the Republic of Belarus, 2008, No. 212, 2/1526).

2. The control sign is the document with certain degree of protection and has the following nominals:

50;

100;

300;

500;

1000;

3000;

5000;

10 000;

20 000.

The nominal of control sign specifies quantity of the imported (exported) alcoholic, non-food alcohol-containing products and non-food ethyl alcohol (except for import (export) of beer with volume fraction of ethyl alcohol 7 and more percent, and also the cases provided in parts two and the fourth Item 1 of article 22 of the Law of the Republic of Belarus "About state regulation of production and turnover of alcoholic, non-food alcohol-containing products and non-food ethyl alcohol") (further - products) in kilograms or liters depending on products specified in accompanying documents.

Chapter 2. Acquisition and realization of control signs for marking of accompanying documents

3. The realization of control signs is enabled by the Ministry of Finance by their issue to legal entities and individual entrepreneurs by the republican unitary enterprise "Belblankavyd Publishing house (further - RUP "Belblankavyd Publishing house) based on requests of the inspections of the Ministry of Taxes and Tax Collection placed in electronic databank of forms of documents and documents with certain degree of protection and printed materials (further - EBD).

4. Control signs are acquired by legal entities and individual entrepreneurs before import (export) of products to the territory of the Republic of Belarus.

5. Realization of control signs is made on condition of introduction of money into the accounts on accounting of means of the republican budget opened for head departments of the Ministry of Finance on areas and Minsk for transfer of payments in the budget, control for which payment is exercised by tax authorities (further - accounts of tax authorities), or submission to tax authority of the bank guarantee according to the procedure, established by Council of Ministers of the Republic of Belarus, and also payment of their cost in the amount of, established by the Ministry of Finance in coordination with the Ministry of Economics.

Money, and also payment of cost of control signs are brought from the current (settlement) business bank account or the individual entrepreneur into accounts of tax authorities on the place of statement of the legal entity or the individual entrepreneur on accounting.

Acquisition of each subsequent batch of control signs is possible only on condition of complete payment of cost of the previous batches of control signs.

To the appeal to inspectorate of the Ministry of Taxes and Tax Collection in the place of registration (further - inspection of the Ministry of Taxes and Tax Collection) the legal entity or the individual entrepreneur makes calculation of necessary quantity of control signs and the amount which is subject to entering into payment of cost of control signs (further - calculation).

In case the amount of products is not multiple 100, when carrying out calculation rounding of two last figures of amount is made:

to 50 - if they are in limits to 50 inclusive;

to 100 - if these figures are ranging from 51 to 99 inclusive.

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