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DECREE OF THE PRESIDENT OF THE REPUBLIC OF BELARUS

of February 3, 1999 No. 4

About some questions of collection of the value added tax and excises in case of mutual trade with Ukraine

For the purpose of development of trade and economic cooperation with Ukraine before entry into force of the Agreement between the Government of the Republic of Belarus and the Cabinet of Ministers of Ukraine about the principles of the collection of indirect taxes during the exporting and commodity import (works, services) signed on December 11, 1998 and according to part three of article 101 of the Constitution of the Republic of Belarus I decide:

1. Determine that:

the goods (works, services, except for financial services) imported from the territory of Ukraine are assessed with the value added tax and excises in case of their import to the territory of the Republic of Belarus, except cases, stipulated by the legislation the Republic of Belarus;

the goods (works, services, except for financial services) exported from the Republic of Belarus to Ukraine are not assessed with the value added tax and excises;

the financial services exported from the Republic of Belarus to Ukraine are assessed with the value added tax in the Republic of Belarus.

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

2.1. notify the Cabinet of Ministers of Ukraine on transition of the Republic of Belarus in trade relations with Ukraine on collection of the value added tax and excises by the principle of the country of destination that means tax exemption on value added and not taxation by excises of goods (works, services, except for financial services) in case of their export from the Republic of Belarus and taxation on value added and excises of the goods (works, services, except for financial services) imported to the Republic of Belarus at the rates established by the legislation of the Republic of Belarus;

2.2. provide reduction of acts of the legislation in compliance with this Decree;

2.3. take other measures directed to realization of provisions of this Decree.

3. Provide to the State Customs Committee collection of the value added tax and excises in case of commodity importation from the territory of Ukraine on the territory of the Republic of Belarus, and to the State Tax Committee - from the works (services) imported from Ukraine to the Republic of Belarus according to this Decree and other acts of the legislation.

4. This Decree becomes effective from the date of its publication, is temporary and according to part three of article 101 of the Constitution of the Republic of Belarus is submitted for consideration of National assembly of the Republic of Belarus.

President of the Republic of Belarus A. Lukashenko

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