Document from CIS Legislation database © 2003-2021 SojuzPravoInform LLC

RESOLUTION OF THE MINISTRY OF FOREIGN AFFAIRS OF THE REPUBLIC OF BELARUS AND MINISTRY OF TAXES AND TAX COLLECTION OF THE REPUBLIC OF BELARUS

of March 19, 2010 No. 2/20

About the list of foreign states which diplomatic representations and consular establishments have the right to return (compensation) of the value added tax (with restrictions or without restrictions)

(as amended on 31-03-2021)

Based on part two of Item 2 of article 142 of the Tax Code of the Republic of Belarus and for the purpose of realization of the principle of reciprocity the Ministry of Foreign Affairs of the Republic of Belarus and the Ministry of Taxes and Tax Collection of the Republic of Belarus POSTANOVLYAYUT:

1. Determine the list of foreign states which diplomatic representations and consular establishments, and also their diplomatic and (or) administrative technicians (including the members of their families living together with them) have the right to return (compensation) of the value added tax, according to appendix 1.

2. Set restrictions on the sizes and terms of return (compensation) of the value added tax to diplomatic representations and consular establishments of foreign states, diplomatic and (or) to administrative technicians of these representations and organizations (including the members of their families living together with them) according to appendices 2-32.

3. Recognize invalid:

the resolution of the Ministry of Foreign Affairs of the Republic of Belarus and the Ministry of Taxes and Tax Collection of the Republic of Belarus of December 12, 2006 No. 13/122 "About implementation of subitems 1.1 and 1.1-1 of Item 1 of article 3 of the Law of the Republic of Belarus of December 19, 1991 "About the value added tax" (The national register of legal acts of the Republic of Belarus, 2007, No. 28, 8/15603);

the resolution of the Ministry of Foreign Affairs of the Republic of Belarus and the Ministry of Taxes and Tax Collection of the Republic of Belarus of September 25, 2007 No. 7/93 "About entering of amendments into the resolution of the Ministry of Foreign Affairs of the Republic of Belarus and the Ministry of Taxes and Tax Collection of the Republic of Belarus of December 12, 2006 No. 13/122" (The national register of legal acts of the Republic of Belarus, 2007, No. 239, 8/17157);

the resolution of the Ministry of Foreign Affairs of the Republic of Belarus and the Ministry of Taxes and Tax Collection of the Republic of Belarus of January 23, 2008 No. 2/13 "About establishment of restrictions on the sizes and terms of return of the value added tax to the diplomatic and equated to them representations of some foreign states, their diplomatic and (or) to administrative technicians (including the members of their families living together with them)" (The national register of legal acts of the Republic of Belarus, 2008, No. 55, 8/18064);

the resolution of the Ministry of Foreign Affairs of the Republic of Belarus and the Ministry of Taxes and Tax Collection of the Republic of Belarus of June 28, 2008 No. 18/61 "About introduction of amendments to the resolution of the Ministry of Foreign Affairs of the Republic of Belarus and the Ministry of Taxes and Tax Collection of the Republic of Belarus of January 23, 2008 No. 2/13" (The national register of legal acts of the Republic of Belarus, 2008, No. 172, 8/19064);

the resolution of the Ministry of Foreign Affairs of the Republic of Belarus and the Ministry of Taxes and Tax Collection of the Republic of Belarus of October 21, 2008 No. 26/83 "About entering of amendments and changes into resolutions of the Ministry of Foreign Affairs of the Republic of Belarus and the Ministry of Taxes and Tax Collection of the Republic of Belarus of December 12, 2006 No. 13/122 and of January 23, 2008 No. 2/13" (The national register of legal acts of the Republic of Belarus, 2008, No. 275, 8/19752);

the resolution of the Ministry of Foreign Affairs of the Republic of Belarus and the Ministry of Taxes and Tax Collection of the Republic of Belarus of December 22, 2008 No. 29/108 "About modification and amendments in the resolution of the Ministry of Foreign Affairs of the Republic of Belarus and the Ministry of Taxes and Tax Collection of the Republic of Belarus of December 12, 2006 No. 13/122" (The national register of legal acts of the Republic of Belarus, 2009, No. 19, 8/20185);

the resolution of the Ministry of Foreign Affairs of the Republic of Belarus and the Ministry of Taxes and Tax Collection of the Republic of Belarus of March 16, 2009 No. 3/23 "About modification of the resolution of the Ministry of Foreign Affairs of the Republic of Belarus and the Ministry of Taxes and Tax Collection of the Republic of Belarus of January 23, 2008 No. 2/13" (The national register of legal acts of the Republic of Belarus, 2009, No. 83, 8/20699);

the resolution of the Ministry of Foreign Affairs of the Republic of Belarus and the Ministry of Taxes and Tax Collection of the Republic of Belarus of August 14, 2009 No. 9/65 "About modification and amendments in the resolution of the Ministry of Foreign Affairs of the Republic of Belarus and the Ministry of Taxes and Tax Collection of the Republic of Belarus of January 23, 2008 No. 2/13" (The national register of legal acts of the Republic of Belarus, 2009, No. 213, 8/21386).

4. This resolution becomes effective since January 1, 2010.

Minister of Foreign Affairs of the Republic of Belarus

S. N. Martynov

Minister of Taxes and Tax Collection of the Republic of Belarus

V. N. Poluyan

Appendix 1

to the Resolution of the Ministry of Foreign Affairs of the Republic of Belarus and the Ministry of Taxes and Tax Collection of the Republic of Belarus of March 19, 2010 No. 2/20

The list of foreign states which diplomatic representations and consular establishments, and also their diplomatic and (or) administrative technicians (including the members of their families living together with them) have the right to return (compensation) of the value added tax

1. Azerbaijan Republic

2. Argentine Republic

3. Republic of Armenia

4. Republic of Bulgaria

5. State city of Vatican

6. United Kingdom of Great Britain and Northern Ireland

7. Hungary

8. Bolivarian Republic of Venezuela

9. Socialist Republic of Vietnam

10. Federal Republic of Germany

11. Georgia

12. State of Israel

13. Republic of India

14. Republic of Iraq

15. Islamic Republic of Iran

16. Republic of Italy

17. Republic of Kazakhstan

18. People's Republic of China

19. Republic of Korea

20. Republic of Cuba

21. Kyrgyz Republic

22. Republic of Latvia

23. Lebanese Republic

24. Libya

25. Republic of Lithuania

26. Jerusalem, Rhodes and Maltese Sovereign Military Orden Gospitalyerov of St John

27. Republic of Moldova

28. United Arab Emirates

29. Palestine

30. Republic of Poland

31. Russian Federation

32. Romania

33. Republic Serbia

34. Syrian Arab Republic

35. Slovak Republic

36. United States of America

37. Republic of Tajikistan

38. Republic of Turkey

39. Turkmenistan

40. Ukraine

41. French Republic

42. Czech Republic

43. Swiss Confederation

44. Kingdom of Sweden

45. Republic of Estonia

46. Republic of South Africa

47. Japan

48. Republic of Finland

49. Federative Republic of Brazil    

50. Canada   

51. Republic of Indonesia   

52. Federal Republic of Nigeria

53. Mongolia

54. Kingdom of the Netherlands

55. Islamic Republic of Pakistan

56. Republic of Austria

57. Republic of Uzbekistan

58. Republic of the Sudan

59. State of Qatar

60. Republic of Colombia

Appendix 2

to the Resolution of the Ministry of Foreign Affairs of the Republic of Belarus and the Ministry of Taxes and Tax Collection of the Republic of Belarus of March 19, 2010 No. 2/20

Restrictions on the sizes and terms of return (compensation) of the value added tax to diplomatic representations and consular establishments of the Republic of Armenia, diplomatic and (or) to administrative technicians of these representations and organizations (including the members of their families living together with them)

Goods (works, services)

Return of paid amounts of the value added tax is performed

for official activities of representation (organization)

for private use

chief representative (organizations)

diplomatic staff, other consular officials

administrative technicians

members of families of personnel

Goods

Without restrictions

It is not performed

It is not performed

It is not performed

It is not performed

Works, services

Without restrictions

It is not performed

It is not performed

It is not performed

It is not performed

Appendix 3

to the Resolution of the Ministry of Foreign Affairs of the Republic of Belarus and the Ministry of Taxes and Tax Collection of the Republic of Belarus of March 19, 2010 No. 2/20

Restrictions on the sizes and terms of return (compensation) of the value added tax to diplomatic representations and consular establishments of the Republic of Bulgaria, diplomatic and (or) to administrative technicians of these representations and organizations (including the members of their families living together with them)

Goods (works, services)

Return of paid amounts of the value added tax is performed

for official activities of representation (organization)

for private use

chief representative (organizations)

diplomatic staff, other consular officials

administrative technicians

members of families of personnel

Automobile fuel

With restrictions 1, *

With restrictions 2, *

With restrictions 2, *

With restrictions 2, *

It is not performed

Cars and motorcycles

No more total quantity of members of diplomatic staff and one vehicle for representation purposes

One vehicle

One vehicle

One vehicle

It is not performed

Repair of vehicles and acquisition of spare parts

It is not performed

It is not performed

It is not performed

It is not performed

It is not performed

Construction materials and works on construction and repair of buildings and adjacent territories

With restrictions *

With restrictions *

With restrictions 3, *

With restrictions 3, *

It is not performed

Lease of buildings and rooms

With restrictions *

With restrictions *

With restrictions *

It is not performed

It is not performed

Real estate (buildings and adjacent territories)

Without restrictions

Without restrictions

It is not performed

It is not performed

It is not performed

Furniture, home decoration, equipment and plumbing fixtures

With restrictions *

It is not performed

It is not performed

It is not performed

It is not performed

Household electric equipment

With restrictions 5, *

With restrictions 6, *

With restrictions 6, *

With restrictions 6, *

It is not performed

Warning!!!

This is not a full text of document! Document shown in Demo mode!

If you have active License, please Login, or get License for Full Access.

With Full access you can get: full text of document, original text of document in Russian, attachments (if exist) and see History and Statistics of your work.

Get License for Full Access Now

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info

Effectively work with search system

Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system

Get help

If you cannot find the required document, or you do not know where to begin, go to Help section.

In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.

You also may open the section Frequently asked questions. This section provides answers to questions set by users.

Search engine created by SojuzPravoInform LLC. UI/UX design by Intelliants.