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RESOLUTION OF COUNCIL OF MINISTERS OF THE REPUBLIC OF BELARUS

of January 8, 2013 No. 13

About the organization of work on value added tax return in case of commodity exportation out of limits of customs area of the Eurasian Economic Union

(as amended on 14-06-2021)

According to part five of subitem 1.11 of Item 1 of Article 122 and article 144 of the Tax Code of the Republic of Belarus the Council of Ministers of the Republic of Belarus DECIDES:

1. No. 515 is excluded according to the Resolution of Council of Ministers of the Republic of Belarus of 05.08.2019

2. Approve:

The regulations on requirements to the organizations having the right to value added tax return to physical persons, not having the permanent residence in state member of the Eurasian Economic Union (are applied);

The regulations on the size, terms and procedure for return of tax amount on value added to the physical persons which do not have the permanent residence in state member of the Eurasian Economic Union (are applied);

The regulations on procedure for issue of confirmation on commodity exportation out of limits of customs area of the Eurasian Economic Union (are applied).

3. Determine that for the purpose of control of legitimacy of value added tax return to the physical persons which do not have the permanent residence in state member of the Eurasian Economic Union and exporting out of limits of customs area of the Eurasian Economic Union the goods realized by it in retail trade of the Republic of Belarus through shops tax and customs authorities perform exchange of information and (or) documents according to the procedure, established by the Ministry of Taxes and Tax Collection in coordination with the State Customs Committee.

4. To the Ministry of Trade to introduce in accordance with the established procedure in Council of Ministers of the Republic of Belarus the draft of the resolution of Council of Ministers of the Republic of Belarus on approval of the list of the organizations having the right to value added tax return to the physical persons which do not have the permanent residence in state member of the Eurasian Economic Union.

5. To the Ministry of Trade, the Ministry of Taxes and Tax Collection, the State Customs Committee to take measures for implementation of this resolution.

6. This resolution becomes effective after its official publication.

Prime Minister of the Republic of Belarus

M. Myasnikovich

Appendix

to the Resolution of Council of Ministers of the Republic of Belarus of January 8, 2013 No. 13

Structure of the interdepartmental commission on forming of the list of the organizations having the right to value added tax return to the physical persons which do not have the permanent residence in state member of the Eurasian Economic Union

Narkevich
Irina Vladimirovna

deputy minister of anti-monopoly regulation and trade (chairman of the interdepartmental commission)

Selitskaya
Ella Aleksandrovna

the deputy minister on taxes and fees (the vice-chairman of the interdepartmental commission)

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