PRESIDENTIAL DECREE OF THE REPUBLIC OF BELARUS

of January 5, 2015 No. 1

About introduction of amendments and changes in the Presidential decree of the Republic of Belarus of August 11, 2011 No. 358

1. Bring in the Presidential decree of the Republic of Belarus of August 11, 2011 No. 358 "About sales promotion of goods" (The national register of legal acts of the Republic of Belarus, 2011, No. 93, 1/12763; National legal Internet portal of the Republic of Belarus, 05.12. 2013, 1/14654) following amendments and change:

1.1. add Item 1 with part eight of the following content:

"In case of determination by person - the warehouse keeper of the specific weight accepted for distribution of the tax deductions on the value added tax by method of specific weight from the total amount of turnover on sales of goods (works, services), property rights excludes turnovers on realization by person - the warehouse keeper of goods if in case of their import to the territory of the Republic of Belarus the value added tax by customs authorities was not levied according to part one of this Item and turnovers on realization of such goods are reflected using rate of the value added tax in the amount of 0 (zero) percent in the tax declaration (calculation) for the value added tax represented for the accounting periods of 2015, and also for the accounting periods of subsequent tax periods.";

1.2. add the Decree with Item 1-1 of the following content:

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