PRESIDENTIAL DECREE OF THE REPUBLIC OF BELARUS

of February 26, 2015 No. 99

About collection of the value added tax

For the purpose of enhancement of the mechanism of regulation of single questions of the taxation value added tax:

1. Determine that the tax amounts on value added paid when importing goods purchased (except for goods when which importing paid amounts of the value added tax are deductible according to the procedure established by the Tax code of the Republic of Belarus, according to appendix) till December 31, 2019 inclusive on the territory of the Republic of Belarus from the territory of the states which are not members of the Eurasian Economic Union are deductible in that accounting period in which 30 calendar days from the date of their release according to the declared customs procedure expired.

Provisions of part one of this Item extend also to the tax amounts on value added paid to the budget:

the broker, the attorney, other similar person in case of release according to the declared customs procedure of the goods acquired at the request of the consignor, the principal, other similar person;

in case of release according to the declared customs procedure of the goods transferred in limits of one legal entity.

Provisions of part one of this Item are applied in cases if:

the Republic of Belarus imported on the territory from the territory of the states which are not members of the Eurasian Economic Union, goods is implemented (are intended for realization) by the payer who performed their import in the territory of the Republic of Belarus in steady-state condition, including in invariable type. Concerning such goods packing (pouring) in banks, bottles, bottles, sacks, boxes, boxes, grinding (cutting) for packing (packaging), other simple transactions on packaging or repacking which are not directed to change of properties of goods are allowed;

concerning the states imported on the territory of the Republic of Belarus from the territory which are not members of the Eurasian Economic Union, goods are unknown the direction of their further use by the payer who performed their import (is not determined).

If during the term established in the parts one of this Item, goods specified in part three of this Item are:

are used by the payer who performed their import in production, performance of works (rendering services) or are accepted by it to accounting as fixed asset objects or intangible assets, the deduction of the tax amounts on value added paid in case of release of such goods according to the declared customs procedure is made according to the procedure, established in articles 132 and 133 of the Tax Code of the Republic of Belarus, in that accounting period in which the imported goods are used for one of these purposes;

are exported by the payer who performed their import out of limits of the Republic of Belarus in steady-state condition, including in invariable type, the deduction of the tax amounts on value added paid in case of release of such goods according to the declared customs procedure is made according to the procedure, established in articles 132 and 133 of the Tax Code of the Republic of Belarus, in that accounting period for which turnovers on realization of these goods in steady-state condition, including in invariable type, are reflected in the tax declaration (calculation) for the value added tax using tax rate on value added in the amount of zero (0) percent provided that this accounting period precedes the accounting period in which the term specified in part one of this Item expired;

are donated in steady-state condition, including in invariable type, to the member of holding by other member of holding who conducted centralized procurement and import of machines and the equipment in the concept provided in the paragraph the second part five of Item 12 of the Presidential decree of the Republic of Belarus of December 28, 2009 No. 660 "About some questions of creation and activities of holdings in the Republic of Belarus" (The national register of legal acts of the Republic of Belarus, 2010, No. 3, 1/11254), and according to part fifteen of Item 12 of the Presidential decree of the Republic of Belarus of December 28, 2009 No. 660 turnovers on voluntary conveyance of such machines and the equipment, including in invariable type, will not be recognized steady-state condition the taxation object the value added tax, the tax amounts on value added paid in case of release of such machines and the equipment according to the declared customs procedure are subject to transfer to the member of holding by other member of holding according to the procedure, No. established regarding the sixteenth Item 12 of the Presidential decree of the Republic of Belarus of December 28, 2009 660, in that accounting period in which the imported machines and the equipment are donated to the member of holding;

are implemented in steady-state condition, including in invariable type, the member of holding who performed their import, to other member of holding for use in production, performance of works (rendering services) or acceptances to accounting as fixed asset objects or intangible assets, the deduction of the tax amounts on value added paid in case of release of such goods according to the declared customs procedure is made according to the procedure, established in articles 132 and 133 of the Tax Code of the Republic of Belarus, in that accounting period in which the imported goods are realized for the specified purposes.

2. To Council of Ministers of the Republic of Belarus to take measures for implementation of this Decree.

3. This Decree becomes effective from the date of its official publication and extends the action to the relations which arose since January 1, 2015.

Appendix

to the Presidential decree of the Republic of Belarus of February 26, 2015 No. 99

The inventory when which importing paid amounts of the value added tax are deductible according to the procedure, established in articles 132 and 133 of the Tax Code of the Republic of Belarus

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