of September 6, 2011 No. 397
About modification and amendments in the Presidential decree of the Republic of Belarus of June 25, 2010 No. 330
For the purpose of enhancement of procedure of activities outside the Republic of Belarus I decide:
1. Bring in the Presidential decree of the Republic of Belarus of June 25, 2010 No. 330 "About some questions of implementation of activities in the territory of foreign states" (The national register of legal acts of the Republic of Belarus, 2010, No. 158, 1/11741) the following change and amendment:
1.1. to state subitem 1.4 of Item 1 in the following edition:
"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;";
1.2. add the Decree with Item 11 of the following content:
"11. Provisions of the paragraph of third subitem 1.4 of Item 1 of this Decree are applied also by the organizations which are part of the State trade production association of Belresursa to the goods realized by them to the organizations.".
2. This Decree becomes effective from the date of signing, and its action extends to the relations which arose since January 1, 2011.
President of the Republic of Belarus A. Lukashenko
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