of December 20, 2014 No. 607
About tax on operations on the stock exchange on acquisition of foreign currency
1. Determine that till February 1, 2015 acquisition of foreign currency at the biddings of Belarusian Currency and Stock Exchange open joint stock company is assessed with tax on operations on the stock exchange on acquisition of foreign currency (further - tax).
2. Determine that:
2.1. taxpayers the banks performing acquisition of foreign currency at the biddings of Belarusian Currency and Stock Exchange open joint stock company in the procedure established by the legislation are recognized (further - payers);
2.2. tax base of tax the cash amount in Belarusian rubles paid for the secured foreign currency is recognized;
2.4. tax amount:
it is compensated to payers by the organizations and individual entrepreneurs for benefit of whom acquisition of foreign currency at the biddings of Belarusian Currency and Stock Exchange open joint stock company is performed (further - the organizations and individual entrepreneurs);
does not join in the costs on production and sales of goods (works, services), property rights considered in case of the taxation and also in structure of non-operating expenses;
2.5. banks taking into account provisions of subitem 2.6 of this Item:
transfer foreign currency to the organizations and individual entrepreneurs on condition of compensation of the tax amount estimated according to subitems 2.2 and 2.3 of this Item, in full by them;
provide entering of tax amounts into the republican budget no later than the third working day following behind day of tendering;
exercise control of correctness of calculation of tax;
2.6. acquisition of foreign currency at the biddings of Belarusian Currency and Stock Exchange open joint stock company is exempted from tax:
for calculations for goods according to appendix;
at the expense of budgetary funds.
3. Authorize the Government of the Republic of Belarus in case of change of situation in the foreign exchange market of the Republic of Belarus in coordination with National Bank to establish other size of the tax rate specified in subitem 2.3 of Item 2 of this Decree.
4. To Council of Ministers of the Republic of Belarus and National Bank to take measures for implementation of this Decree.
President of the Republic of Belarus
to the Presidential decree of the Republic of Belarus of December 20, 2014 No. 607
Code of the single Commodity nomenclature of foreign economic activity of the Customs union
Short description of goods
From 2709 00 900 1–2709 00 900 9
From 2711 11 000 0–2711 29 000 0
gas oil (passing), other liquid and gaseous hydrocarbons
From 2711 21 000 0
From 2716 00 000 0
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