RESOLUTION OF THE MINISTRY OF TAXES AND TAX COLLECTION OF THE REPUBLIC OF BELARUS

of December 16, 2011 No. 57

About the size and procedure for entering of money into the republican budget by legal entities and individual entrepreneurs when importing of oil liquid fuel by them road transport on the territory of the Republic of Belarus concerning which making of customs transactions according to the legislation is not required

Based on subitem 6.20-1 of Item 6 of the Regulations on the Ministry of Taxes and Tax Collection of the Republic of Belarus approved by the resolution of Council of Ministers of the Republic of Belarus of October 31, 2001 No. 1592 "Questions of the Ministry of Taxes and Tax Collection of the Republic of Belarus" in edition of the resolution of Council of Ministers of the Republic of Belarus of March 18, 2010 384, of paragraph two of subitem 3.1 of Item 3 of the resolution of Council of Ministers of the Republic of Belarus of October 10, 2005 No. 1116 "About measures for implementation of the Decree of the President of the Republic of Belarus of July 12, 2005 No. 9" and in pursuance of Item 2 of the resolution of Council of Ministers of the Republic of Belarus of May 17, 2011 No. 626 "About modification and amendments in resolutions of Council of Ministers of the Republic of Belarus of October 31, 2001 No. 1592 and of February 26, 2003 No. 255" the Ministry of Taxes and Tax Collection of the Republic of Belarus DECIDES: No.

1. Establish the following sizes of the money which is subject to introduction by legal entities and individual entrepreneurs (further - payers) in the republican budget, for 1 ton of the oil liquid fuel (automobile gasoline, diesel and household fuel of all brands) (further - fuel) imported by road transport on the territory of the Republic of Belarus concerning which making of customs transactions according to the legislation is not required:

gasolines automobile - 0,5 of the rate of excises on the corresponding brand of automobile gasoline operating at the time of entering of money into the republican budget;

diesel and household fuel of all brands - 0,5 of rate of excises on diesel fuel commodity, acting at the time of entering of money into the republican budget.

2. Calculation of the size of the money which is subject to entering into the republican budget for the fuel imported on the territory of the Republic of Belarus is made on the following formula:

where D - the size of the money which is subject to entering into the republican budget;

About - fuel amount which is planned to be imported for the territory of the Republic of Belarus, tons;

Р - the size of money, the stipulated in Item 1 this resolution for 1 ton of certain brand of automobile gasoline, diesel and household fuel of all brands.

3. Money is deposited in the republican budget into the accounts on accounting of means of the republican budget opened for head departments of the Ministry of Finance of the Republic of Belarus on areas and Minsk for transfer of payments, control of which payment is exercised by inspections of the Ministry of Taxes and Tax Collection of the Republic of Belarus.

Introduction of money is performed by payers before filing of application about acquisition of control signs by clearing settlement in Belarusian rubles with indication of in payment instructions of payment code according to the Section 31 to the subsection 05 "Cash Receipts when Importing (Export) to the Territory of the Republic of Belarus (from the Territory of the Republic of Belarus) Oil Liquid Fuel, Other Goods according to the Legislation of the Republic of Belarus" of classification of budget receipts according to appendix 1 to the resolution of the Ministry of Finance of the Republic of Belarus of December 31, 2008 No. 208 "About budget classification of the Republic of Belarus" (The national register of legal acts of the Republic of Belarus, 2009, No. 45, 8/20467).

4. This resolution becomes effective since January 1, 2012.

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