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

of November 15, 2010 No. 83

About procedure for confirmation of export of potash fertilizers out of limits of the Republic of Belarus by Belaruskali open joint stock company and for the purpose of application of zero tax rate on value added and recognition voided some regulatory legal acts of the Ministry of Taxes and Tax Collection of the Republic of Belarus

Based on subitem 5.6 of Item 5 and 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, the Ministry of Taxes and Tax Collection of the Republic of Belarus DECIDES:

1. Determine that:

1.1. the documents confirming export of mineral or chemical potash fertilizers (further - potash fertilizers) out of limits of the Republic of Belarus (except export of potash fertilizers on the territory of state members of the Eurasian Economic Union) Belaruskali open joint stock company for the purposes of application of zero tax rate on value added, are:

1.1.1. contracts, including supplementary agreements, Belaruskali open joint stock company with Belarusian Potash Company private company (further - BKK) or with other organizations determined by the President of the Republic of Belarus based on which potash fertilizers are implemented;

1.1.2. the register of the shipping documents of Belaruskali open joint stock company confirming export of potash fertilizers out of limits of the Republic of Belarus with indication of names of documents, their numbers and dates, costs of potash fertilizers and their quantity (it is represented in tax authority along with the tax declaration (calculation) for the value added tax);

1.1.3. confirmation about export of potash fertilizers out of limits of the territory of the Republic of Belarus.

Confirmation about export of potash fertilizers out of limits of the territory of the Republic of Belarus depending on the applied form of customs declaration of goods is represented Belaruskali open joint stock company in tax authority along with the tax declaration (calculation) for the value added tax in type:

the register of electronic customs declarations on the goods issued according to customs procedure of export in form according to appendix 2 to form of the tax declaration (calculation) for the value added tax established by the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of January 3, 2019 No. 2 "About calculation and tax payment, charges (duties), other payments" (in case of implementation of declaring by Belaruskali open joint stock company to customs authorities of goods in the form of the electronic document);

the special register of the exported goods (further - the special register) with indication of: registration numbers of customs declarations on goods, registration numbers of vehicles, numbers of transport (transportation) documents, amount of the exported potash fertilizers (in case of implementation of declaring by Belaruskali open joint stock company to customs authorities of goods in writing). The special register shall be signed by the head (authorized by it person), the chief accountant of Belaruskali open joint stock company.

Confirmation about export of potash fertilizers by Belaruskali open joint stock company in the form of the special register is drawn up by customs authority of the Republic of Belarus by putting down of the mark "The Goods Are Exported" in it with indication of date of issue of confirmation, the confirmed personal number seal of the official of customs authority of the Republic of Belarus;

1.2. it is excluded

1.3. the documents confirming export of potash fertilizers out of limits of the Republic of Belarus on the territory of state members of the Eurasian Economic Union by Belaruskali open joint stock company for the purposes of application of zero tax rate on value added are:

contracts, including supplementary agreements, Belaruskali open joint stock company with BKK or with other organizations determined by the President of the Republic of Belarus based on which potash fertilizers are implemented;

the register of the commodity transport documents of Belaruskali open joint stock company confirming export of potash fertilizers out of limits of the Republic of Belarus with indication of names of documents, their numbers and dates, costs of potash and nitrogen fertilizers and their quantity (it is represented in tax authority along with the tax declaration (calculation) for the value added tax);

the statement for commodity importation and payment of indirect taxes constituted in form according to appendix 1 to the Protocol on exchange of information in electronic form between tax authorities of state members of the Eurasian Economic Union about paid amounts of indirect taxes of December 11, 2009 (further – the statement for commodity importation and payment of indirect taxes), with mark of tax authority of state member of the Eurasian Economic Union on which territory goods, about payment of indirect taxes (release or other procedure for execution of the tax liabilities) or the list of statements for commodity importation and payment of indirect taxes constituted in form according to appendix 11 to form of the tax declaration (calculation) for the value added tax established by the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of January 3, 2019 No. 2 are imported. The statement for commodity importation and payment of indirect taxes or the list of statements for commodity importation and payment of indirect taxes is submitted in tax authority along with the tax declaration (calculation) for the value added tax);

1.4. documentary confirmation of export of potash fertilizers in state members of the Eurasian Economic Union is made by Belaruskali open joint stock company during term, the stipulated in Item 5th Section II of the Protocol on procedure for collection of indirect taxes and the mechanism of the control of their payment during the exporting and commodity import, performance of works, rendering services which is appendix No. 18 to the Agreement on the Eurasian Economic Union of May 29, 2014.

2. Recognize invalid:

the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of September 9, 2005 No. 90 "About procedure for confirmation of export of potash fertilizers out of limits of the Republic of Belarus by the republican unitary enterprise "Belaruskali Production Association for the purpose of Application of Zero Tax Rate on Value Added" (The national register of legal acts of the Republic of Belarus, 2005, No. 143, 8/13108);

the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of January 26, 2007 No. 14 "About modification of the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of September 9, 2005 No. 90" (The national register of legal acts of the Republic of Belarus, 2007, No. 67, 8/15862);

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