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PRESIDENTIAL DECREE OF THE REPUBLIC OF BELARUS

of April 22, 2014 No. 175

About duty-free shops

(as amended on 28-02-2022)

For the purpose of streamlining of activities of duty-free shops and enhancement of procedure for their functioning I decide:

1. Prohibit alienation of shares (share in authorized funds) of legal entities of the Republic of Belarus in whose property there are capital structures (buildings, constructions) located at check points through Frontier of the Republic of Belarus and used or held for use as duty-free shops, except for:

1.1. alienations of such shares (share in authorized funds) in property of the Republic of Belarus;

1.2. transition of the property right to these shares (share in authorized funds) in connection with the death of the member of the legal entity of the Republic of Belarus. At the same time shares (share in authorized funds) are subject to renewal on the heirs who inherited them, and in case of lack of those carry over the Republic of Belarus;

1.3. alienations of such shares to the specified legal entities for reduction of their authorized funds;

1.4. other cases according to the decision of the President of the Republic of Belarus.

2. Determine that:

2.1. inclusion of the legal entity applying for implementation of activities in the field of customs affairs as the owner of duty-free shop *, located at the road check point through Frontier of the Republic of Belarus or the check point through Frontier of the Republic of Belarus at the railway station (station) in the register of owners of duty-free shops (further, unless otherwise specified, - the register) is performed in case of observance of the following conditions:

the legal entity is created according to the legislation of the Republic of Belarus with the location in the Republic of Belarus;

the property of the legal entity is in state-owned property or if other is not established by the President of the Republic of Belarus, at least 49 percent of shares (share in authorized fund) of this legal entity belong to the Republic of Belarus;

______________________________

* Except for the duty-free shop specified in subitem 2.2 of this Item.

2.2. inclusion in the register of the legal entity applying for implementation of activities in the field of customs affairs as the owner of the duty-free shop located at the road check point through Frontier of the Republic of Belarus and realizing goods to the physical persons arriving to customs area of the Eurasian Economic Union (further - EEU), is performed on condition of availability of the order of the President of the Republic of Belarus about provision to the legal entity of the right to creation of such duty-free shop.

The draft of the order of the President of the Republic of Belarus specified in part one of this subitem is introduced by Administration of the President of the Republic of Belarus concerning the legal entity corresponding to the following conditions:

the legal entity is created according to the legislation of the Republic of Belarus with the location in the Republic of Belarus;

the property of the legal entity is in state-owned property or if other is not established by the President of the Republic of Belarus, at least 49 percent of shares (share in authorized fund) of this legal entity belong to the Republic of Belarus;

2.3. inclusion in the register of the legal entity applying for implementation of activities in the field of customs affairs as the owner of the duty-free shop located at the check point through Frontier of the Republic of Belarus which is in the airport is performed on condition of inclusion in the list of legal entities which are granted the right to creation of the duty-free shops located at the check points through Frontier of the Republic of Belarus which are in the airports (appendix 1).

The list specified in part one of this subitem can include the legal entity:

created according to the legislation of the Republic of Belarus with the location in the Republic of Belarus;

which property is in state-owned property or if other is not established by the President of the Republic of Belarus, at least 49 percent of shares (share in authorized fund) of this legal entity belong to the Republic of Belarus;

2.4. inclusion in the register of the legal entities specified subitem 2 in paragraph one. 1, parts one of subitem 2.2 and part one of subitem 2.3 of this Item, it is performed also in case of observance of conditions of inclusion in the register, the stipulated in Clause 336 Laws of the Republic of Belarus of January 10, 2014 No. 129-Z "About customs regulation in the Republic of Belarus";

2.5. in case of compliance of the applications for inclusion in the register of owners of duty-free shops submitted by the legal entities specified in part one of subitem 2.2 and part one of subitem 2.3 of this Item and the legal entities applying for implementation of activities in the field of customs affairs as the owner of the duty-free shop realizing goods to persons specified in subitem 2.4 of Item 2 of article 333 of the Law of the Republic of Belarus "About customs regulation in the Republic of Belarus", the documents enclosed to these applications and also data containing in them to conditions of inclusion in the register the State Customs Committee makes the decision on inclusion of legal entities in the register;

2.6. if other is not determined by the President of the Republic of Belarus, at the road check point through Frontier of the Republic of Belarus placement of one duty-free shop realizing goods to the physical persons arriving to customs area of the Eurasian Economic Union is allowed;

2.7. the legal entities performing activities in the field of customs affairs as the owner of duty-free shop pay to the republican budget quarterly assignments from the proceeds from sales of goods received as a result of activities as the owner of duty-free shop in the amount of 10 percent.

For the purposes of this subitem the proceeds from sales of goods received as a result of activities as the owner of duty-free shop are understood as the cost of the goods implemented in duty-free shops and on boards of aircrafts of the Belarusian aviation organizations performing the international airborne transportations of passengers.

The amounts of such assignments are not considered in case of taxable profit determination and do not join in the price of implementable goods.

Assignments from revenue are estimated quarterly, paid no later than the 22nd following reporting quarter.

Tax authorities in case of control of the correct calculation, complete and timely payment of assignments from revenue, application of methods of ensuring their payment, and also in case of control of payment of penalty fee, collection of these assignments and penalty fee have the rights and fulfill the duties established for implementation of tax control, application of methods of ensuring execution of the tax liabilities, tax collection, charges (duties) and penalty fee.

Failure to pay or incomplete payment of assignments from revenue attracts the responsibility established by the legislation for failure to pay, incomplete tax payment, charges (duties).

In case of failure to pay, incomplete payment of assignments penalty fee in the sizes determined by the Tax code of the Republic of Belarus is paid at the scheduled time;

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