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)
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 2-33.
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 |
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
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 |
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 |
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
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
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.