PRESIDENTIAL DECREE OF THE REPUBLIC OF BELARUS

For the purpose of enhancement of procedure of payments of national association "Belarusian railroad" (further - the Belarusian railroad) with the budget:

1. Determine that:

1.1. 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 of the Belarusian railroad (further - composite balance sheet) and pays these taxes in centralized procedure according to subitems 1.2 and 1.3 of this Item. In the specified tax declarations (calculations) the tax benefits provided for the Belarusian railroad and each organization entering composite balance sheet are considered (further - the organizations);

1.2. The Belarusian railroad represents to tax authority in the place of its registration tax declarations (calculations):

on the income tax on composite balance sheet following the results of I-III quarters - no later than the 30th following the expired accounting period following the results of tax period - no later than March 20 of the year following the expired tax period;

on the value added tax on transportations - no later than the 30th following the expired accounting period;

1.3. The Belarusian railroad pays:

the income tax on composite balance sheet following the results of I-III quarters - no later than the 22nd day of the second month of the quarter following the expired accounting period following the results of tax period - no later than March 22 of the year following the expired tax period;

the value added tax on transportations - no later than the 22nd day of the second month of the quarter following the expired accounting period;

1.4. the organizations for inclusion in the tax declaration (calculation) for the value added tax for transportations transfer 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 the accruing result since the beginning of year 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. The amount of the tax deductions which is subject to transfer in month is determined as difference (positive, negative) between the amount of the tax deductions falling on turnovers on realization on transportations, estimated in the accruing result since the beginning of year according to this paragraph and the amount of the specified tax deductions transferred for the last months;

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;

1.5. in case of voluntary conveyance by the Belarusian railroad to the organizations, the organizations the Belarusian railroad, and also between the organizations of property *, not recognized realization or the taxation object the value added tax, to his receiver the tax deductions on the value added tax determined are subject to transfer:

as the actual amounts of the value added tax shown in case of acquisition of the donated property or paid in case of its import;

in the amount equal to 20 percent from the cost of the donated property, in cases of impossibility of determination of the actual amounts of the value added tax shown in case of its acquisition (paid in case of its import), or voluntary conveyance of property when which importing of tax amount on value added are not paid yet.

According to part one of this subitem at the transferring party the tax amounts on value added shown in case of acquisition (paid when importing) of goods (works, services), property rights decrease by the amount of the transferred tax deductions.

Transfer of the tax deductions shall be performed in that accounting period in which the property is transferred;

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* The property intended for ensuring transportation process, acquired on paid or non-paid basis, which is not relating to fixed assets, intangible assets and property rights.

1.6. costs for voluntary conveyance between the organizations of the property acquired by centralized purchases join at the transferring party in the costs considered in case of the taxation.

2. The capital structures enacted by the Belarusian railroad (buildings, constructions), their parts which construction was performed for ensuring transportation process, gratuitously received by the organizations, within one year from the date of their acceptance for operation according to the procedure, established by the legislation in the field of architectural, town-planning and construction activities are exempted from the real estate tax for the first time.

The organizations concerning capital structures (buildings, constructions), their parts specified in part one of this Item having the right to apply the annual rates of the real estate tax established in part one of Item 5 of article 230 of the Tax Code of the Republic of Belarus.

Decisions of regional councils of deputies or according to their order of local councils of deputies of basic territorial level and the Minsk city council of deputies about increase in tax rates at the real estate do not extend to capital structures (buildings, constructions), their parts specified in part one of this Item and to which the rates established in part one of Item 5 of article 230 of the Tax Code of the Republic of Belarus are applied.

Provisions of parts one and the second this Item are not applied to capital structures (buildings, constructions), their parts accepted in operation based on decisions of local executive and administrative organs on acceptance of unauthorized constructions in operation.

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