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The document ceased to be valid since February 1, 2016 according to Item 2 of the Resolution of National Statistical Committee of the Republic of Belarus of December 15, 2015 No. 207.

RESOLUTION OF NATIONAL STATISTICAL COMMITTEE OF THE REPUBLIC OF BELARUS

of February 18, 2014 No. 22

About approval of the Method of calculation of net taxes on products in real terms

(as amended on 21-01-2015)

Based on the Regulations on National Statistical Committee of the Republic of Belarus approved by the Presidential decree of the Republic of Belarus of August 26, 2008 No. 445 "About some questions of bodies of the state statistics" the National Statistical Committee of the Republic of Belarus DECIDES:

1. Approve the enclosed Method of calculation of net taxes on products in real terms and enact it since calculation of net taxes on products in real terms for January, 2014.

2. This resolution becomes effective in fifteen working days after its signing.

Chairman

V. I. Zinovsky

 

Approved by the Resolution of National Statistical Committee of the Republic of Belarus of February 18, 2014 No. 22

Method of calculation of net taxes on products in real terms

Chapter 1. General provisions

1. This Technique is developed for the purpose of calculation of net taxes on products in real terms.

2. Calculation of net taxes on products is in real terms perfromed by National Statistical Committee of the Republic of Belarus on the republic in quarter, the period since the beginning of year, year.

3. As stable prices the prices of previous year are used.

4. Calculation of net taxes on products is in real terms made with use of method of extrapolation (extrapolation) of information used when calculating net taxes on products in real terms for the corresponding period of base (last) year (t - 1) where t - accounting year (further - base period), the indexes of physical amount or natural indicators which are adequately reflecting change of the corresponding taxes on products.

5. In this Technique the following terms and their determinations are used:

household - group of persons which jointly live in premises provide themselves to all necessary for life, conduct general economy, fully or partially uniting and spending the means, or one person living independently and providing themselves to all necessary for life;

institutional units - legal entities or physical persons which own goods and assets assume liabilities, participate in economic activity and transactions with other institutional units from own name;

taxes on products - the taxes levied in proportion to quantity or cost of the made and sold goods and the rendered services or imported goods and services by residents;

residents - the institutional units performing or intending to perform the activities in the economic territory of the Republic of Belarus during the long term (at least a year);

subsidies for products - the subsidies provided for unit of manufactured goods or the rendered service, that is in proportion to quantity or cost made and the sold goods and the rendered services or imported goods and services by residents;

net taxes on products - taxes on products minus subsidies for products.

6. Information base for calculation of net taxes on products in real terms is constituted:

data on taxes and subsidies for products of the performance report of the consolidated budget of the Republic of Belarus Ministries of Finance of the Republic of Belarus;

data of the Ministry of Taxes and Tax Collection of the Republic of Belarus on amount of excise goods and the amounts of the excises levied by tax authorities in case of commodity importation on the territory of the Republic of Belarus and also on the realized excise goods in the territory of the Republic of Belarus and out of the limits of the territory of the Republic of Belarus provided to National Statistical Committee of the Republic of Belarus monthly;

the official statistical information of system of the tables "Costs — Release" on production, import and commodity export and services created according to the Method of forming of the system of the tables "Costs — Release" approved by the resolution of National Statistical Committee of the Republic of Belarus of March 12, 2011 No. 31, on sections (subsections) of the nation-wide qualifier of the Republic of Belarus of OKRB 005-2006 "Types of economic activity" approved by the resolution of the State committee on standardization of the Republic of Belarus of December 28, 2006 No. 65 "About approval, enforcement, change and cancellation of technical regulatory legal acts in the field of technical regulation and standardization and the nation-wide qualifier of the Republic of Belarus" (further - OKED), according to appendix 1 to this Technique;

official statistical information on form of the state statistical reporting 12-f (profit) "The report on financial results", the Republic of Belarus approved by the resolution of National Statistical Committee of January 15, 2014 No. 7 (The national legal Internet portal of the Republic of Belarus, 25.01.2014, 7/2684) (further - form 12-f (profit)), about the means received from the budget on covering of losses in connection with state regulation of the prices and rates, on compensation of current costs;

the indexes of physical industrial output (further - production indexes) on sections (subsections) of OKED calculated according to the Method of calculation of total amount of industrial production and indexes of industrial production approved by the resolution of National Statistical Committee of the Republic of Belarus of January 15, 2013 No. 7 (The national legal Internet portal of the Republic of Belarus, 06.03. 2013, 7/2307);

the index of production of agricultural industry calculated according to the Method of calculation of amount and index of production of agricultural industry approved by the resolution of National Statistical Committee of the Republic of Belarus of April 22, 2013 No. 23 (The national legal Internet portal of the Republic of Belarus, 22.05. 2013, 7/2354);

passenger turnover index, and also the index of physical amount of communication services calculated according to the Method of calculation of indexes of physical amount of the communication services rendered to legal entities, individual entrepreneurs and physical persons, the Republic of Belarus approved by the resolution of National Statistical Committee of March 29, 2011 No. 45;

official statistical information on amount of services of passenger transport and the communication calculated according to the Method of forming of the account of production approved by the resolution of National Statistical Committee of the Republic of Belarus of December 27, 2010 No. 282;

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