PRESIDENTIAL DECREE OF THE REPUBLIC OF BELARUS

of May 24, 2012 No. 241

About some questions of creation and activities of jewelry holding

(Extraction)

For the purpose of creation of jewelry holding and conditions for its effective functioning I decide:

1. Till September 1, 2012:

accept gratuitously in property of the Republic of Belarus 2 shares of Belgran private company nominal value 636 624 rubles on the amount of 1 273 248 rubles which are in property of Belyuvelirtorg open joint stock company;

bring in the form of non-cash contribution to authorized capital of open joint stock company "the Gomel PO "Crystal" the stocks of Belyuvelirtorg open joint stock company owned by the Republic of Belarus in number of 1 097 071 piece at book value for January 1, 2012 calculated in the procedure established by the legislation for creation of jewelry holding with managing company - open joint stock company "the Gomel PO "Crystal".

2. Suggest local executive and administrative organs to bring till January 1, 2014 in the procedure established by the legislation in the form of non-cash contribution to authorized capitals of open joint stock companies "the Gomel PO the "Crystals" and "Belyuvelirtorg" leased by these joint-stock companies of the room, which are in utility property.

3. Determine that:

3.1. calculation of the income tax by the joint-stock companies called in Item 1 of this Decree - members of jewelry holding is performed without the requirements provided in paragraph three of part one of Item 2 of appendix 2 to the Presidential decree of the Republic of Belarus of October 7, 2021 No. 385 "About creation and activities of holdings";

3.2. the goods classified by codes 7102, 7103 and 7108 single Commodity nomenclatures of foreign economic activity of the Customs union, imported by members of jewelry holding on the territory of the Republic of Belarus for use in production of diamonds and jewelry are exempted from taxation on value added.

The basis for such release is the conclusion of the Ministry of Finance represented to customs or tax authorities with indication of the name, quantities and costs of imported goods, the purposes of their import, details of the external economic contracts, persons performing import of such goods.

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

3.3. members of jewelry holding are exempted till January 1, 2016 from:

transfers in the republican budget of part of profit (income) according to the legislation;

real estate tax.

The means received and released according to part one of this subitem go members of jewelry holding for financing of capital investments of production appointment. In case of inappropriate use of the specified means they are collected according to the legislation.

4. For office use.

5. Recognize invalid:

The presidential decree of the Republic of Belarus of December 22, 1997 No. 650 "About additional measures for the state support of the Gomel production association "Kristall" (Collection of decrees, presidential decrees and orders of the Government of the Republic of Belarus, 1997, No. 36, the Art. 1107);

the paragraph third Item 5 - for office use;

The presidential decree of the Republic of Belarus of December 31, 2005 No. 657 "About some questions of the tax discharge on value added and entering of amendment into the Presidential decree of the Republic of Belarus of December 22, 1997 No. 650" (The national register of legal acts of the Republic of Belarus, 2006, No. 6, 1/7107);

Item 26 of appendix to the Presidential decree of the Republic of Belarus of March 9, 2010 No. 143 "About single questions of the taxation" (The national register of legal acts of the Republic of Belarus, 2010, No. 66, 1/11477);

subitem 1.1 of Item 1 of the Presidential decree of the Republic of Belarus of September 13, 2010 No. 477 "About modification and amendments in some presidential decrees of the Republic of Belarus concerning collection of indirect taxes in custom union" (The national register of legal acts of the Republic of Belarus, 2010, No. 223, 1/11955);

subitem 1.1 of Item 1 of the Presidential decree of the Republic of Belarus of July 25, 2011 No. 326 "About some questions of obligatory sale of foreign currency" (The national register of legal acts of the Republic of Belarus, 2011, No. 85, 1/12722).

6. To provide to Council of Ministers of the Republic of Belarus in the procedure established by the legislation:

the solution of the questions connected with acceptance in property of the Republic of Belarus of the shares of Belgran private company specified in the paragraph the second Item 1 of this Decree;

additional share issue on the amount of increase in authorized capital of open joint stock company "the Gomel PO "Crystal" according to the paragraph third Item 1 of this Decree and their acceptance in property of the Republic of Belarus;

transfer of the stocks of members of jewelry holding owned by the Republic of Belarus in management of one republican state body;

till January 1, 2013 forming by open joint stock companies "Gomel PO "Crystal" and "Belyuvelirtorg" of single retail chain stores of jewelry holding;

acceptance of other measures for implementation of this Decree.

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

8. This Decree becomes effective from the date of its official publication.

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