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RESOLUTION OF COUNCIL OF MINISTERS OF THE REPUBLIC OF BELARUS

of February 19, 2013 No. 117

About approval of the list of the social services rendered by non-state non-profit organizations in the form of stationary social servicing, the state organizations (their structural divisions) which turnovers on realization in the territory of the Republic of Belarus are exempted from the value added tax

(The last edition from 05-08-2019)

Based on subitem 1.4 of Item 1 of article 118 of the Tax Code of the Republic of Belarus the Council of Ministers of the Republic of Belarus DECIDES:

1. Approve the list of the social services rendered by non-state non-profit organizations in the form of stationary social servicing, by the state organizations (their structural divisions) which turnovers on realization in the territory of the Republic of Belarus are exempted from the value added tax it (is applied). 

2. This resolution becomes effective after its official publication and extends the action to the relations which arose since January 1, 2013.

Prime Minister of the Republic of Belarus

M. Myasnikovich

Approved by the Resolution of Council of Ministers of the Republic of Belarus of February 19, 2013 , No. 117

The list of the social services rendered by non-state non-profit organizations in the form of stationary social servicing, the state organizations (their structural divisions) which turnovers on realization in the territory of the Republic of Belarus are exempted from the value added tax

1. Consulting information services:

1.1. consultation and informing concerning rendering social services and social support;

1.2. provision of information on special phones ("the hot line");

1.3. holding information conversations;

1.4. assistance in reclamation of necessary documents for realization of the right to social support and social servicing;

1.5. assistance in execution of necessary documents for realization of the right to social support and social servicing.

2. Social services:

2.1. introduction of payment from means of the served person for housing and communal services, use of premises, communication services;

2.2. water delivery;

2.3. delivery of vegetables from storage;

2.4. home delivery of financial support;

2.4-1. delivery (providing) of medicines and products of medical appointment;

2.5. ensuring accommodation (stay) in standard conditions *;

______________________________

* Standard conditions of accommodation provide:

providing with the premises meeting sanitary standards, rules, hygienic standard rates and other technical requirements imposed to premises;

providing with furniture from calculation one bed, one bedside table, one chair on one living, one case, one table - on one premises;

providing with clothes, footwear, soft stock, personal care products according to the established regulations.

2.6. ensuring safety of the things and values belonging to citizens, transferred to storage;

2.7. assistance in accomplishment of sanitary and hygienic procedures;

2.8. assistance in use of telephone communication and post services;

2.9. assistance in meal (feeding);

2.10. assistance in clothing, removal of clothes, disguise, change of underwear;

2.11. assistance in change (perestilaniya) of bed linen;

2.12. organization of hot meals at home:

2.12.1. home delivery of hot meals;

2.12.2. assistance in cooking;

2.12.3. preparation of simple dishes;

2.13. organization of walk in the fresh air;

2.14. cleaning of house adjoining paths of snow during the winter period;

2.15. purchase and home delivery of food, and also manufactured goods of prime necessity;

2.16. help in kindling of furnaces:

2.16.1. delivery of fuel from storage;

2.16.2. preparation of furnaces for kindling;

2.16.3. kindling of furnaces;

2.17. provision of balanced diet, including dietary food on doctor's orders;

2.18. hire of sports equipment and equipment, household appliances, DVD player;

2.19. delivery of things in washing, dry-cleaner, repair and their home delivery;

2.20. assistance in the organization of repair of outdoor constructions, premises;

2.21. escort of the weakened citizens to the destination and back;

2.22. cleaning of premises:

2.22.1. help in maintenance of procedure in premises;

2.22.2. wiping of dust from furniture surface;

2.22.3. carrying out of garbage;

2.22.4. sweeping of floor;

2.22.5. cleaning by the vacuum cleaner of upholstered furniture, carpets and floor coverings;

2.22.6. cleaning of bedside rugs and paths;

2.22.7. mopping;

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