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RESOLUTION OF THE MINISTRY OF TRANSPORT AND COMMUNICATIONS OF THE REPUBLIC OF BELARUS

of October 11, 2013 No. 39

About form of the conclusion confirming realization of bunker fuel

(The last edition from 11-04-2019)

Based on subitem 6.5 of Item 6 of article 126 of the Tax Code of the Republic of Belarus and subitem 5.9 of Item 5 of the Regulations on the Ministry of Transport and Communications of the Republic of Belarus approved by the resolution of Council of Ministers of the Republic of Belarus of July 31, 2006 No. 985, the Ministry of Transport and Communications of the Republic of Belarus DECIDES:

1. Establish form of the conclusion about confirmation of the fact of implementation by the air vehicle of foreign carrier of the international flight and (or) international airborne transportation, and also quantity and cost of the realized bunker fuel (on airlines) according to appendix.

2. This resolution becomes effective after its official publication.

Minister

A. A. Sivak

Appendix

to the Resolution of the Ministry of Transport and Communications of the Republic of Belarus of October 11, 2013 No. 39

Form

The conclusion about confirmation of the fact of implementation by the air vehicle of foreign carrier of the international flight and (or) the international airborne transportation, and also quantity and cost of the realized bunker fuel (on airlines)

                            No. ______________ from _____________ 20 __.

it is issued _______________________________________________________________________

         (full name of the organization, accounting number of the payer,

______________________________________________________________________________

location and bank details)

For the purpose of application of rate of the value added tax in the amount of zero (0) percent in case of realization of the bunker fuel specified in subitem 1.9 of Item 1 of article 122 of the Tax Code of the Republic of Belarus proves to be true that

______________________________________________________________________________

                   (full name of the organization)

in ____________________________________________________________________________

                       (accounting period (month/quarter))

bunker fuel for gas station of the air vehicle of foreign carrier for the purpose of ensuring accomplishment with this air vehicle of the international flight and (or) the international airborne transportation is realized in the specified quantities and cost and this air vehicle executed the specified flight and (or) transportation:

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