On March 25, 2011 No. 121
About some tax matters of works (services) in the field of space activities
For the purpose of creating favorable conditions for development of space activities:
1. Determine that turnovers on realization in the territory of the Republic of Belarus are exempted from the value added tax:
works (services) performed (rendered) with use of the equipment which is directly in space, including managed from surface and (or) from the atmosphere of Earth;
works (services) in space research, observation of objects and the phenomena in space, including from surface and (or) from the atmosphere of Earth;
the preparatory and (or) auxiliary (accompanying) land work (services) which are technologically caused (necessary) and inseparably linked with performance of works (rendering services) in research of space and (or) performance of works (rendering services) with use of the equipment which is directly in space;
works (services) in operation of land controls of the Belarusian spacecraft of remote sensing of Earth with resolution of 1 meter and land funds of acceptance from this spacecraft.
The basis for such release is the conclusion of National academy of Sciences of Belarus, confirmatory that the performed works (the rendered services) belong to works (services) specified in part one of this Item.
2. To impose control over the implementation of this Decree on Council of Ministers of the Republic of Belarus.
3. This Decree becomes effective after its official publication.
Republic of Belarus A. Lukashenko
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