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PRESIDENTIAL DECREE OF THE REPUBLIC OF BELARUS

of August 30, 2011 No. 387

About some measures for development of merchant shipping

(as amended of the Presidential decree RB of 11.07.2012 No. 312)

For the purpose of development of merchant shipping and ensuring interests of the Republic of Belarus in the ocean shipping market of loads:

1. Determine that:

1.1. during the exporting and cargo import with use of maritime transports subjects of merchant shipping of the Republic of Belarus *, performing activities for operation ** the ocean ships *** belonging to them on the property right, economic maintaining, operational management or being at them in ownership based on the agreement of finance lease (leasing) or the lease agreement of the vessel without crew have the first-priority (priority) right to implementation of such maritime transports of loads (further - the vessels which are in property or ownership).

The first-priority (priority) right specified in part one of this subitem is implemented when carrying out in the territory of the Republic of Belarus by customers of services (works) on implementation of maritime transports of loads of procedures of purchases of such services (works) as way of the conclusion with subjects of merchant shipping of the Republic of Belarus long-term (for the term of at least one year) agreements on the organization of maritime transports of loads and (or) sea transportation agreements of loads on condition of ensuring compliance of competitiveness and cost of the rendered services (the performed works) in implementation of maritime transports of loads to the criteria established by customers of such services (works) when holding procedures of their purchases.

Purchase of services (works) on implementation of maritime transports of loads at foreign suppliers (contractors, contractors) is allowed if competitiveness and cost of services (works) on implementation of maritime transports of loads by subjects of merchant shipping of the Republic of Belarus do not correspond to the criteria established by their customers, or purchase of such services (works) at foreign suppliers (contractors, contractors) is necessary because their rendering (accomplishment) is performed by subjects of merchant shipping of the Republic of Belarus in the amount insufficient for requirements satisfaction of customers.

If the international treaty of the Republic of Belarus establishes other rules, than those which contain in this subitem then are applied rules of the international treaty;

______________________________

* For the purposes of this Decree subjects of merchant shipping of the Republic of Belarus are understood as the legal entities and individual entrepreneurs with the location in the Republic of Belarus created according to the legislation of the Republic of Belarus, performing merchant shipping.

** For the purposes of this Decree implementation of activities for operation of ocean ships is understood as use of the this courts for maritime transports of loads, rendering other services and performance of works connected with implementation of these transportations and also delivery by subjects of merchant shipping of the Republic of Belarus of courts in lease for rendering such services and accomplishment of such works (except for subleases).

*** For the purposes of this Decree ocean ships are understood as self-propelled or not self-propelled floating constructions, held for use for the purpose of merchant shipping.

1.2. No. 312 is excluded according to the Presidential decree RB of 11.07.2012

1.3. No. 312 is excluded according to the Presidential decree RB of 11.07.2012

1.4. subjects of merchant shipping of the Republic of Belarus have the right not to pay within five calendar years from start date of implementation of activities for operation of the ocean ships which are in their property or ownership, the income tax (the income tax from physical persons) in the part of profit (income) received (received) from activities for operation of such ocean ships according to appendix.

Start date of implementation by subjects of merchant shipping of the Republic of Belarus of activities for operation of the ocean ships which are in their property or ownership is registration date of the first such vessel in the State register of ocean ships of the Republic of Belarus or the register of courts of foreign state.

By reorganization of the subject of merchant shipping of the Republic of Belarus his legal successor (legal successors) who is the subject of merchant shipping of the Republic of Belarus having the right to use the privilege provided in part one of this subitem from the date of reorganization before the expiration of the five-year period established for the reorganized subject of merchant shipping of the Republic of Belarus.

After the term specified in the parts one of this subitem, the organizations which are subjects of merchant shipping of the Republic of Belarus, having the right to estimate and pay the income tax in the part of profit received from implementation of activities for operation of ocean ships at the rate ten percent.

2. Determine that the tax benefits provided in subitem 1.4 of Item 1 of this Decree are provided on condition of the direction by subjects of merchant shipping of the Republic of Belarus of the released funds for financing of capital investments of production appointment and (or) repayment of the credits of banks obtained and utilized on these purposes.

When using of the released funds for other purposes the income tax (the income tax from physical persons) is subject to payment (collection) according to the legislation.

3. Subjects of merchant shipping of the Republic of Belarus when implementing activities for operation of ocean ships keep separate account of revenue (income), costs (expenses) and amounts participating in case of determination of tax base on taxes, charges (duties) on these activities.

In the absence of separate accounting of the specified revenue (income), costs (expenses) and the amounts calculation and tax payment, charges (duties) are made by subjects of merchant shipping of the Republic of Belarus without application of the tax benefits established by this Decree.

4. To Council of Ministers of the Republic of Belarus:

4.1. provide coordination of activities of the republican state bodies and other state organizations subordinated to the Government of the Republic of Belarus for development of maritime transports by the courts which are in property or ownership of subjects of merchant shipping of the Republic of Belarus;

4.2. in three-months time to provide reduction of acts of the legislation in compliance with this Decree and to 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 in three months from the date of its official publication, except for item 4 and this Item which are becoming effective from the date of official publication of this Decree.

President of the Republic of Belarus A. Lukashenko

 

Appendix

to the Presidential decree of the Republic of Belarus on August 30, 2011 No. 387

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