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PRESIDENTIAL DECREE OF THE REPUBLIC OF BELARUS

of April 3, 2006 No. 186

About some tax matters of national association "Belarusian railroad"

(as amended of the Presidential decree of the Republic of Belarus of 31.12.2015 No. 538)

For the purpose of enhancement of procedure of payments of national association "Belarusian railroad" with the budget:

1. Determine that:

1.1. national association "Belarusian railroad" (further – the Belarusian railroad) represents tax declarations (calculations) for the value added tax on transportations and the income tax on composite balance sheet of the main activities and pays these taxes in centralized procedure. In the specified tax declarations (calculations) the tax benefits provided for the Belarusian railroad and each organization which is its part are considered;

1.2. tax declarations (calculations) for the value added tax on transportations and the income tax on composite balance sheet of the main activities are represented by the Belarusian railroad to tax authority in the place of its registration quarterly and for the whole year to the 30th following the accounting period;

1.3. The Belarusian railroad pays:

the income tax on composite balance sheet of the main activities - to 22 numbers of every month following the accounting period, equal shares in the amount of 1/3 estimated amounts for quarter;

the value added tax on transportations - not later than 22 numbers of every month following the accounting period in the amount of 1/3 amounts, the subject payment according to the tax declaration (calculation) which is available for the beginning of the current quarter if other is not provided by the President of the Republic of Belarus;

1.4. after submission to tax authority of tax declarations (calculations) for the value added tax on transportations and the income tax on composite balance sheet of the main activities surcharge (offsetting) of these taxes respectively in 5-and 10-day term from the date of, this Item established in subitem 1.2 is made for submission of tax declarations (calculations) for these taxes;

1.5. the legal entities entering composite balance sheet of the main activities of the Belarusian railroad for inclusion in the tax declaration (calculation) for the value added tax on transportations give to monthly Belarusian railroad the tax deductions:

on goods (works, services), property rights (except for fixed assets and intangible assets), falling on turnovers on realization on transportations and determined by method of specific weight proceeding from share of turnovers by realization on transportations in the total amount of turnovers on the sales of goods (works, services), property rights increased by the amount of the tax deductions falling on the total amount of turnovers on sales of goods (works, services), property rights;

on fixed assets and intangible assets, held for use (fully or partially) in ensuring transportation process;

falling on costs:

attributable to value addition of earlier accepted on fixed asset accounting and intangible assets used (fully or partially) for ensuring transportation process;

on creation (construction, construction, production) of fixed asset objects and intangible assets which will be used (fully or partially) for ensuring transportation process.

The tax deductions provided in paragraphs by third or pole of part one of this subitem are determined by method of separate accounting.

2. To provide to Council of Ministers of the Republic of Belarus reduction of acts of the legislation in compliance with this Decree.

3. This Decree becomes effective since January 1, 2006.

President of the Republic of Belarus

A. Lukashenko

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info

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