of December 8, 2005 No. 585
About some questions of collection of the value added tax in case of realization for export of works (services) in repair, maintenance and upgrade of aircraft and their engines
For the purpose of growth in volumes of implementation of works (services) in repair, maintenance and upgrade of aircraft and their engines I decide:
1. Till January 1, 2007 to establish tax rate on value added 0 (zero) percent in case of realization for export by the republican unitary enterprises "Minsk Aircraft Repair Plant" and "Orshansky Aircraft Repair Plant" subordinated to the Ministry of Transport and Communications, operation (services) in repair, maintenance and upgrade of aircraft and their engines.
Provision condition to the called republican unitary enterprises of the state support according to part one of this Item is achievement by them in 2006 profitability level at least 10 percent.
To confer the personal responsibility for ensuring achievement of this indicator on heads of the specified legal entities, the director of the department of aircraft of the Ministry of Transport and Communications, the Minister of Transport and Communications and the Deputy prime minister of the Republic of Belarus supervising activities of the Ministry of Transport and Communications.
2. To Council of Ministers of the Republic of Belarus to take the measures directed to implementation of this Decree.
3. This Decree becomes effective from the date of its signing.
President of the Republic of Belarus A. Lukashenko
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