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PRESIDENTIAL DECREE OF THE REPUBLIC OF BELARUS

of January 5, 2012 No. 8

About implementation of separate most significant investment projects in Minsk

(as amended on 01-02-2018)

For the purpose of development of welfare infrastructure in Minsk I decide:

1. Exempt from the value added tax goods - processing equipment, accessories and spare parts to it, the raw materials and materials (further - goods) imported on the territory of the Republic of Belarus for use only in the territory of the Republic of Belarus for the purpose of implementation of the following investment projects:

"Reconstruction of complex of objects of Dynamo stadium in Minsk" (realization term – 2011 – on June 1, 2018);

"Construction of new clinical hospital in the projectible residential district Northern Minsk" (realization term - 2011-2016);

"Reconstruction with partial restoration of the building of National academic theater of Ya. Kupala on st. of Engels, 7" (realization term - 2010-2013).

The basis for application of release according to part one of this Item is submission to customs and (or) tax authority of the conclusion of the Minsk Gorispolkom about purpose of imported goods only for use in the territory of the Republic of Belarus for the purpose of implementation of the investment projects determined in part one of this Item containing data on the name of the investment project, details of the external economic contracts, the nomenclature, quantity, cost of goods and on the organizations which perform import of such goods.

In case of inappropriate use of the goods imported using the privilege provided in part one of this Item, the value added tax is paid collected) according to the legislation.

Concerning the goods imported using tax exemption on value added and used for implementation of the investment projects specified in part one of this Item, restrictions on use and (or) the order with such goods are effective before the end of implementation of the corresponding investment project, but no more than five years from the date of release of such goods according to customs procedure of release for internal consumption. Information on the end of implementation of the specified investment projects is submitted the Minsk Gorispolkom in the State Customs Committee and the Ministry of Taxes and Tax Collection.

2. To impose control over the implementation of this Decree on the State Control Committee.

3. This Decree becomes effective from the date of its signing and is applied to the relations connected with implementation of the investment projects called in part one of Item 1 of this Decree, which arose from the date of its introduction in force.

President of the Republic of Belarus

A. Lukashenko

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