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TAX CODE OF THE REPUBLIC OF BELARUS

of December 29, 2009 No. 71-Z

(The last edition from 30-12-2018)

It is accepted by the House of Representatives on December 11, 2009

Approved by Council of the Republic on December 18, 2009

Special part

Section V Republican taxes, charges (duties)

Chapter 14 Value added tax

Article 112. Taxpayers on value added

Taxpayers on value added (further if other is not established, - payers) are recognized this Chapter:

organizations;

individual entrepreneurs taking into account features, stipulated in Clause the 113th of this Code;

trustees on the turnovers on sales of goods (works, services), property rights arising in connection with the property trust management received in trust management for the benefit of obligees and (or) beneficiaries;

physical persons on which according to this Code, the customs legislation and (or) acts of the President of the Republic of Belarus assigns obligation on the tax discharge to value added, levied in case of commodity importation on the territory of the Republic of Belarus.

Article 113. Features of recognition by payers of individual entrepreneurs in case of sales of goods (works, services), property rights

1. Taxpayers on value added in case of sales of goods (works, services), property rights are recognized:

1.1. the individual entrepreneur applying general procedure for the taxation if the amount of the 205th of this Code determined according to the procedure, stipulated in Clause, proceeds from sales of goods (works, services), property rights and the income in transaction type on leasing (transfer to finance lease (leasing)) of property the accruing result since the beginning of year exceeds 420 000 Belarusian rubles net of any taxes and the charges estimated from revenue.

The amount of proceeds from sales of goods (works, services), property rights does not join proceeds from sales of goods (works, services) when implementing activities on which according to this Code are paid the single tax from individual entrepreneurs and other physical persons and (or) tax in case of simplified taxation system;

1.2. the individual entrepreneur applying simplified taxation system if the amount of the 205th of this Code determined according to the procedure, stipulated in Clause, proceeds from sales of goods (works, services), property rights and income in transaction type on leasing (transfer to finance lease (leasing)) of property gained by it from the commercial organizations (except for joint-stock companies), participants whose owners of property are it his spouse (spouse), parents (adoptive parents, adopters), children (including adopted, adopted), the accruing result since the beginning of year exceeds 420 000 Belarusian rubles net of any taxes and the charges estimated from revenue;

1.3. the individual entrepreneur irrespective of emergence of the circumstances specified in subitems 1.1 and 1.2 of this Item if it makes the decision on the tax discharge on value added and the notification on the made decision is submitted to tax authority in the place of registration.

2. The individual entrepreneur before the termination of tax period is recognized the payer concerning all taxation objects:

in case of the circumstances specified in subitems 1.1 and 1.2 of Item 1 of this Article - since the month following after month of emergence of such circumstance;

in case of decision making about the tax discharge on value added - since the month following after month of submission of the notification on the made decision if other is not provided by part two of this Item.

The individual entrepreneur whose state registration is performed in the current tax period provided the notification on the made decision in month of its state registration, is recognized the payer concerning all taxation objects since month of submission of the notification on the made decision and before the termination of tax period.

Article 114. Discharge of duty of the payer by the Belarusian organizations and individual entrepreneurs in case of sales of goods (works, services), property rights in the territory of the Republic of Belarus the foreign organizations

1. In case of sales of goods (works, services), property rights in the territory of the Republic of Belarus by the foreign organizations which are not performing activities in the Republic of Belarus through permanent mission and not consisting with respect thereto on accounting in tax authorities of the Republic of Belarus (further in this Chapter - the foreign organizations which are not staying on the registry in tax authorities of the Republic of Belarus), the obligation on calculation and payment in the budget of the value added tax is assigned to the Republic of Belarus staying on the registry in tax authorities of the organization and if other not stipulated in Clause 141 of this Code, individual entrepreneurs acquiring these goods (works, services), property rights.

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