of November 25, 2004 No. 573
About release from taxation on value added of turnovers on realization of property rights on some intellectual property items
1. Exempt from taxation on value added turnovers on realization in the territory of the Republic of Belarus by the foreign organizations which are not staying on the registry in tax authorities of the Republic of Belarus, property rights on broadcast of sporting events on the message for general data of audiovisual works, soundtracks, transfers of the organizations of on-air broadcasting, on computer programs in case of realization of the called rights of National state broadcasting company, to the organizations subordinated to it, Second National TV Channel and Capital Television private companies for ensuring TV and radio broadcasting.
The specified release from taxation on value added is performed in case of impossibility of acquisition of rights of the appropriate property rights at persons staying on the registry in tax authorities of the Republic of Belarus.
2. In case of inappropriate use of the property rights called in part one of Item 1 of this Decree, the value added tax is collected according to the legislation.
3. To the ministry of information, National state broadcasting company to take necessary measures for accomplishment of this Decree.
4. To impose control over the implementation of this Decree on the Ministry of information and the Ministry of Taxes and Tax Collection.
5. This Decree becomes effective since January 1, 2004.
President of the Republic of Belarus A. Lukashenko
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