of June 25, 2010 No. 330
About some questions of implementation of activities in the territory of foreign states
For the purpose of enhancement of procedure of activities outside the Republic of Belarus:
1. Determine that the national production association "Belorusneft", the organizations which are its part, and also separate divisions of these organizations (further - the organizations) when implementing activities in the territory of foreign states:
1.1. perform acceptance to business and tax accounting in the Republic of Belarus expressed in foreign currency asset cost and obligations, and also the income and expenses creating financial results from implementation of these activities in Belarusian rubles by recalculation at the rate of National Bank for the last date of month in which the corresponding economic activities are made.
At the same time taxes, charges and other obligatory payments concerning which elimination of double taxation according to the legislation and (or) international treaties of the Republic of Belarus is provided are reflected in business and tax accounting at the rate of National Bank on payment date;
1.2. do not make revaluation (change in value) of the fixed assets which are registered in their financial accounting, profitable attachments in tangible assets (except for buildings and constructions), the equipment to installation, being in the territory of foreign states. Revaluation of buildings and constructions is performed according to the Presidential decree of the Republic of Belarus of October 20, 2006 No. 622 "About questions of revaluation of fixed assets, profitable attachments in tangible assets, objects of construction in progress and the equipment to installation";
in the costs on production and sales of products, goods (works, services), property rights considered in case of the taxation, insurance premiums on voluntary insurance of employees of the organizations for the period of their stay abroad for performance of work based on the employment contract, and also sending;
in structure of the non-operating expenses considered in the Republic of Belarus in case of the profit taxation, the expenses of the organizations for assessment of perspectives of development and production of deposits of hydrocarbons, to their search, investigation, development and production connected with activities created by the organizations in the territory of foreign states of legal entities;
1.4. exclude in case of determination of the specific weight accepted for distribution of the tax deductions on the value added tax from the transaction turnover amount on realization:
to residents of foreign states of works (services) connected with development and oil and gas extraction which place of realization the territory of the Republic of Belarus is not recognized provided that the organizations do not stay on the registry in tax authorities of foreign states and in case of realization of the specified works (services) calculation of the value added tax is not made;
goods which place of realization the territory of the Republic of Belarus is not recognized provided that these goods are acquired in the territory of foreign state and in case of their realization calculation of the value added tax is not made;
regarding obligatory delivery of scrap and waste of ferrous and non-ferrous metals which are formed in the course of their economic activity, to the legal entities having license for activities on procurement (purchase) of scrap and waste of ferrous and non-ferrous metals which constituting service is procurement (purchase) at legal entities and physical persons, including individual entrepreneurs, scrap and waste of ferrous and non-ferrous metals and their primary conversion, and also shipments of scrap and waste of ferrous and non-ferrous metals according to job specifications on delivery (shipment) and use of scrap and waste of ferrous and non-ferrous metals;
about transfer into the accounts opened in banks of the Republic of Belarus, the money received according to lease agreements for the sold goods, the performed works, the rendered services in the territory of foreign states, part of profit (dividends) from participation in authorized funds of legal entities of foreign states, and also amounts of the compensated costs (compensation payments).
1-1. Provisions of the paragraph of third subitem 1.4 of Item 1 of this Decree are applied by also legal entities – members of holding of Belresursa to the goods realized by them to the organizations.
2. Grant the right to RUP "Belorusneft production association perform alienation of the economic maintaining property assigned to it on the right on market (but not below balance sheet) costs without requirements of Items 2-4 of the Presidential decree of the Republic of Belarus of May 10, 2019 No. 169 "About the order state-owned property" in the way:
2.1. introduction of the non-cash deposits to authorized capital (authorized capital) created (created) by it in the territory of foreign states of legal entities without conducting examination of reliability of value assessment of these deposits.
Alienation according to part one of this subitem of real estate *, and also personal estate * which cost exceeds 30 thousand basic sizes is performed according to the procedure, determined by Council of Ministers of the Republic of Belarus;
2.2. transfers on paid basis of the personal estate which is in the territory of foreign states.
Alienation according to part one of this subitem of personal estate which cost exceeds 30 thousand basic sizes is performed according to the procedure, determined by Council of Ministers of the Republic of Belarus.
* For the purposes of this Item the terms "real estate" and "personal estate" are used in the values provided in appendix 1 to the Presidential decree of the Republic of Belarus of May 10, 2019 No. 169.
3. Determine that income gained by physical persons from the organizations when leasing (employment) of rooms which are in the territory of foreign states is not the taxation objects the income tax from physical persons.
4. Recognize invalid:
The presidential decree of the Republic of Belarus of July 26, 2007 No. 357 "About some questions of organization activity which are part of the national production association "Belorusneft" (The national register of legal acts of the Republic of Belarus, 2007, No. 184, 1/8771);
The presidential decree of the Republic of Belarus of July 21, 2008 No. 395 "About some questions of cooperation with the Bolivarian Republic of Venezuela" (The national register of legal acts of the Republic of Belarus, 2008, No. 175, 1/9895).
5. To Council of Ministers of the Republic of Belarus till January 1, 2011 to take measures for implementation of this Decree.
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