RESOLUTION OF NATIONAL STATISTICAL COMMITTEE OF THE REPUBLIC OF BELARUS

of December 15, 2015 No. 207

About approval of the Method of calculation of net taxes on products in the comparable prices

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" National Statistical Committee of the Republic of Belarus DECIDES:

1. Approve the enclosed Method of calculation of net taxes on products in the comparable prices and enact it since calculation of net taxes on products in the comparable prices for January, 2016.

2. Recognize invalid:

the 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" (The national legal Internet portal of the Republic of Belarus, 06.03. 2014, 7/2717);

the resolution of National Statistical Committee of the Republic of Belarus of June 27, 2014 No. 62 "About modification and amendments in the Method of calculation of net taxes on products in real terms" (The national legal Internet portal of the Republic of Belarus, 27.12.2014, 7/3024);

the resolution of National Statistical Committee of the Republic of Belarus of January 21, 2015 No. 3 "About modification of the Method of calculation of net taxes on products in real terms" (The national legal Internet portal of the Republic of Belarus, 31.01.2015, 7/3037).

3. This resolution becomes effective since February 1, 2016.

Approved by the Resolution of National Statistical Committee of the Republic of Belarus of December 15, 2015 No. 207

Method of calculation of net taxes on products in the comparable prices

Chapter 1. General provisions

1. This Technique determines procedure of payments of net taxes on products in the comparable prices National Statistical Committee of the Republic of Belarus.

2. Calculation of net taxes on products in the comparable prices is perfromed on the republic in quarter, the accruing result from the beginning of year, in year.

3. As the comparable prices the prices of previous year (t-1) (further - base period) are used where t - the accounting period.

4. Calculation of net taxes on products in the comparable prices is made with use of method of extrapolation (extrapolation) of the data used when calculating net taxes on products in the comparable prices for the corresponding period of the base year, 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 and (or) physical persons which own goods and assets assume liabilities, participate in economic activity and transactions with other legal and (or) physical persons 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 the comparable prices is constituted:

administrative data on taxes and subsidies for the products provided monthly to National Statistical Committee of the Republic of Belarus by the Ministry of Finance of the Republic of Belarus;

administrative data 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 monthly to National Statistical Committee of the Republic of Belarus by the Ministry of Taxes and Tax Collection of the Republic of Belarus;

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 005-2011 "Types of economic activity" approved by the resolution of the State committee on standardization of the Republic of Belarus of December 5, 2011 No. 85 "About approval, enforcement of the nation-wide qualifier of the Republic of Belarus" (The national register of legal acts of the Republic of Belarus, 2012, No. 43, 8/24941) (further - OKED), according to the list according to appendix 1 to this Technique;

official statistical information on 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 in form of the state statistical reporting 12-f (profit) "The report on financial results" (further - form 12-f (profit));

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 November 13, 2015 No. 183 (The national legal Internet portal of the Republic of Belarus, 28.11.2015, 7/3313);

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 November 2, 2015 No. 172 (The national legal Internet portal of the Republic of Belarus, 25.11.2015, 7/3290);

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