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
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:
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
– |
deputy minister of anti-monopoly regulation and trade (chairman of the interdepartmental commission) | |
Selitskaya |
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the deputy minister on taxes and fees (the vice-chairman of the interdepartmental commission) |
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