RESOLUTION OF COUNCIL OF MINISTERS OF THE REPUBLIC OF BELARUS

of January 17, 2014 No. 44

About introduction of amendments and changes in the Resolution of Council of Ministers of the Republic of Belarus of January 8, 2013 No. 13

According to Items 1 and 3 of article 102-1 of the Tax Code of the Republic of Belarus the Council of Ministers of the Republic of Belarus DECIDES:

1. Bring in the resolution of Council of Ministers of the Republic of Belarus of January 8, 2013 No. 13 "About some questions of the organization of work on value added tax return in case of commodity exportation out of limits of customs area of the Customs union" (The national legal Internet portal of the Republic of Belarus, 15.01. 2013, 5/36775) following amendments and change:

1.1. include in 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 the state member of the Customs union created by this resolution, Meshkov Andrey Vasilyevich - the deputy head of department of the organization of trade and services of the Ministry of Trade (the secretary of the commission);

1.2. in 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 the state member of the Customs union approved by this resolution:

in item 4:

part one after words" (further - the organization having the right to value added tax return)," to add with the words "and in the presence at it structural division in the territory of the Republic of Belarus-in such structural division";

the paragraph one of part two after the word "has the right" to add with the words "organize payments through the structural divisions located at check points through Frontier of the Republic of Belarus and (or)";

in the paragraph the second part three of Item 7 of the word "trade organization if it is the organization having the right to value added tax return" shall be replaced with words "the organization having the right to value added tax return (its structural division) or in trade organization";

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