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The document ceased to be valid since February 1, 2016 according to Item 5 of the Presidential decree of the Republic of Belarus of December 31, 2015 No. 538.

PRESIDENTIAL DECREE OF THE REPUBLIC OF BELARUS

of May 16, 2005 No. 228

About approval of lists of medicines, devices, the equipment, products of veterinary appointment, and also veterinary services which turnovers on realization in the territory of the Republic of Belarus are exempted from taxation on value added

(as amended on 30-11-2009)

1. Determine that turnovers on realization in the territory of the Republic of Belarus of medicines, devices, the equipment, products of veterinary appointment, the veterinary services rendered by the taxpayer on value added having special permission (license) for veterinary activities are exempted from taxation on value added according to the lists approved by the President of the Republic of Belarus.

2. Approve enclosed:

the list of medicines, devices, the equipment, products of veterinary appointment which turnovers on realization in the territory of the Republic of Belarus are exempted from taxation on value added;

the list of the veterinary services rendered by the taxpayer on value added having special permission (license) for veterinary activities which turnovers on realization in the territory of the Republic of Belarus are exempted from taxation on value added.

3. Determine that to listed in the list approved by the paragraph the second Item 2 of this Decree the medicines of veterinary appointment registered in accordance with the established procedure in the Ministry of Agriculture and Food and also medicines, devices, the equipment, the products of veterinary appointment permitted to use in the territory of the Republic of Belarus belong.

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.

5. This Decree becomes effective from the date of its official publication and extends to the legal relationship which arose since January 1, 2005.

 

President of the Republic of Belarus A. Lukashenko

Approved by the Presidential decree of the Republic of Belarus of May 16, 2005, No. 228

The list of medicines, devices, the equipment, products of veterinary appointment which turnovers on realization in the territory of the Republic of Belarus are exempted from taxation on value added

+--------------------------------------------------------------------+
¦Код по ТН ВЭД      ¦                   Наименование товара          ¦
¦Республики Беларусь¦                                                ¦
+-------------------+------------------------------------------------¦
¦3002 10            ¦сыворотки иммунные  и  фракции  крови  прочие  и¦
¦                   ¦модифицированные  иммунологические  продукты,  в¦
¦                   ¦том  числе  полученные  методами  биотехнологии,¦
¦                   ¦используемые в ветеринарии                      ¦
+-------------------+------------------------------------------------¦
¦Из 9027            ¦приборы и   аппаратура   для   физического   или¦
¦                   ¦химического  анализа,  микротомы;  их  части   и¦
¦                   ¦принадлежности, используемые в ветеринарии      ¦
+--------------------------------------------------------------------+

Note. Concerning the goods specified in this list it is necessary to be guided except code of the Commodity nomenclature of foreign economic activity of the Republic of Belarus also by names of goods.

 

Utverzhdene the Presidential decree of the Republic of Belarus of May 16, 2005 No. 228

The list of the veterinary services rendered by the taxpayer on value added having special permission (license) for veterinary activities which turnovers on realization in the territory of the Republic of Belarus are exempted from taxation on value added

Prevention and treatment of farm, domestic, zoo, circus animals, fur animals, birds, fishes, bees and other representatives of fauna, issue of veterinary documents

Conducting special veterinary laboratory diagnostic testings

Veterinary and sanitary examination of animal products

 

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