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The document ceased to be valid since  August 31, 2021 according to the Presidential decree of the Republic of Belarus of August 19, 2021 No. 315

PRESIDENTIAL DECREE OF THE REPUBLIC OF BELARUS

of August 11, 2011 No. 358

About sales promotion of goods

(as amended on 05-01-2015)

For the purpose of creation of conditions for growth in volumes of sales of goods (works, services) out of limits of the Republic of Belarus:

1. Determine that from April 1, 2011 to December 31, 2013 the goods imported into the Republic of Belarus by the faces having the status of Authorized Economic Operator and included in the register of owners of customs warehouses and (or) in the register of owners of warehouses of temporary storage (further - person - the warehouse keeper), are exempted from the value added tax levied by customs authorities.

Condition of such release is export by person - the warehouse keeper of the goods imported by it into the Republic of Belarus (further - goods), using tax rate on value added in the amount of zero (0) percent.

Accomplishment of this condition is confirmed by the Ministry of Taxes and Tax Collection by the direction to the State Customs Committee of the register of data on application of tax rate on value added in the amount of zero (0) the percent on commodity export exempted from the value added tax according to appendix. The register of data on application of tax rate on value added in the amount of zero (0) the percent on commodity export exempted from the value added tax (further - the register), is filled in with person - the warehouse keeper and it is represented within 190 days from the date of goods placement under customs procedure of release for internal consumption in electronic form and on paper in tax authority in the place of its registration together with the tax declaration (calculation) for the value added tax in which according to the legislation turnovers on sales of goods using tax rate on value added in the amount of zero (0) percent are reflected. The register shall be provided to the State Customs Committee within 210 days from the date of goods placement under customs procedure of release for internal consumption.

The tax authority in the place of registration of person - the warehouse keeper within 5 working days from the date of receipt of the register verifies the data specified by person - the warehouse keeper in the register, on compliance to the data containing in the documents submitted by it and the tax declaration (calculation) for the value added tax.

In the absence of discrepancy of the data specified in part four of this Item, the tax authority sends the register to inspectorate of the Ministry of Taxes and Tax Collection for the area Minsk) for forming by the Ministry of Taxes and Tax Collection of the generalized register and its submission to the State Customs Committee.

In case of establishment by tax authority in the place of registration of person - the warehouse keeper of groundlessness of application of tax rate on value added in the amount of zero (0) percent concerning all or part of goods, data on which were specified in the register sent to the State Customs Committee, the Ministry of Taxes and Tax Collection represents the adequate notice to the State Customs Committee.

If during the term established in this Item for submission of the register to the State Customs Committee and also according to information provided by the Ministry of Taxes and Tax Collection according to part six of this Item application by person - the warehouse keeper of tax rate on value added in the amount of zero is not confirmed (0) percent on commodity export, tax amounts on value added are collected by customs authorities with collection of penalty fee according to the legislation.

In case of determination by person – the warehouse keeper of the specific weight accepted for distribution of the tax deductions on the value added tax by method of specific weight from the total amount of turnover on sales of goods (works, services), property rights excludes turnovers on realization by person – the warehouse keeper of goods if in case of their import to the territory of the Republic of Belarus the value added tax by customs authorities was not levied according to part one of this Item and turnovers on realization of such goods are reflected using tax rate on value added in the amount of 0 (zero) percent in the tax declaration (calculation) for the value added tax represented for the accounting periods of 2015, and also for the accounting periods of subsequent tax periods.

1-1. In case of realization by person – the warehouse keeper of the goods imported on the territory of the Republic of Belarus since January 1, 2014 to the taxpayer * other state member of the Customs union when transportation (transportation) of goods is begun outside customs area of the Customs union and it is complete in other state member of the Customs union, the place of realization of such goods the territory of the Republic of Belarus is recognized if the imported goods are located on its territory under customs procedure of release for internal consumption.

______________________________

* For the purposes of this Decree the taxpayer of other state member of the Customs union is understood as the legal (physical) entity registered as the taxpayer of other state member of the Customs union.

2. Determine that the insurance contract of risk of default of the credit issued by resident banks of the Republic of Belarus, "Beleksimgarant" concluded with the Belarusian republican unitary enterprise of export-import insurance, can be equated by these banks according to the legislation to the insurance policy of insurance company - the legal entity of the corresponding group concerning which forming of special reserves on covering of possible losses is not provided.

3. Recognize invalid:

Item 11 of appendix to the Presidential decree of the Republic of Belarus of March 1, 2007 No. 116 "About some questions of legal regulation of the administrative responsibility" (The national register of legal acts of the Republic of Belarus, 2007, No. 83, 1/8471).

4. To Council of Ministers of the Republic of Belarus in two-month time:

4.1. determine procedure for additional work incentives of heads of the organizations for accomplishment of indicators of the forecast of social and economic development of the Republic of Belarus in export;

4.2. provide reduction of acts of the legislation in compliance with this Decree and take other measures for its realization.

5. To impose control over the implementation of this Decree on the State Control Committee.

6. This Decree becomes effective from the date of its signing and extends the action to the relations which arose since April 1, 2011.

President of the Republic of Belarus

A. Lukashenko

Appendix

to the Presidential decree of the Republic of Belarus of August 11, 2011 No. 358

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