RESOLUTION OF THE MINISTRY OF TAXES AND TAX COLLECTION OF THE REPUBLIC OF BELARUS

"9-1. On the transactions on voluntary conveyance of goods (works, services), property rights (further – objects) which are not recognized by realization or the taxation object of the VAT according to the legislation

x

x";

"13. The tax base and VAT amounts which are subject to payment in case of acquisition of objects at the foreign organizations

x";

Indicators

Amount

1. The VAT amounts of the current tax period shown in case of acquisition or paid when importing objects – all ( p. 1.1 + p. 1.2 + p. 1. 3)

1a. including VAT amounts on the created, acquired (imported) fixed assets, intangible assets

1.1. the VAT amounts shown in case of acquisition of objects in the territory of the Republic of Belarus

1.2. the VAT amounts estimated and paid in case of commodity importation from the territory of state members of the Eurasian Economic Union

1.3. the VAT amounts paid in case of release of goods according to the declared customs procedure

2. The VAT amounts which are not accepted to deduction in last tax period

2.1. including VAT amounts on the created, acquired (imported) fixed assets, intangible assets, from them:

2.1.1. accepted to deduction in the current tax period in full by equal shares (on 1/12 or on 1/4) of VAT amount on the created, acquired (imported) fixed assets, intangible assets

3. The VAT amounts accepted to deduction in full falling on turnovers on the sales of goods (works, services) assessed at the rate zero (0) percent

4. The VAT amounts accepted to deduction in full falling on turnovers on the sales of goods assessed at the rates of 10 percent and (or) 9,09 of percent

5. The VAT amounts accepted to deduction in full falling on turnovers on sales of goods (works, services), free from VAT (exempted from the VAT), according to subitems 23. 4, 23.6, 23.7 of Item 23 of article 107 of the Tax Code of the Republic of Belarus

6. The VAT amounts which are not accepted to deduction and included in costs on production and realization of objects

6.1. including in connection with application of release from the VAT

7. Free from VAT turnover on sales of goods from storage locations, from trade fairs in the territory of state members of the Eurasian Economic Union, the deduction of VAT amounts on which is made in full,

8. Zero assessed at the rate (0) percent turnover on sales of goods on the territory of state members of the Eurasian Economic Union, including:

8.1. exported on the territory of the Russian Federation

8.2. exported on the territory of the Republic of Kazakhstan

8.3. exported on the territory of the Republic of Armenia

8.4. exported on the territory of the Kyrgyz Republic

9. The turnover exempted from the VAT and (or) assessed at the rates 20, of 10 percent on sales of goods on the territory of state members of the Eurasian Economic Union, including:

9.1. exported on the territory of the Russian Federation

9.2. exported on the territory of the Republic of Kazakhstan

9.3. exported on the territory of the Republic of Armenia

9.4. exported on the territory of the Kyrgyz Republic

10. Zero assessed at the rate (0) percent turnover on realization by persons having the status of Authorized Economic Operator, goods when which importing to the territory of the Republic of Belarus the VAT was not levied by customs authorities

11. The VAT amounts which are not accepted to deduction for the end of the current tax period

12. The VAT amounts accepted to deduction in full according to:
(line 12.1+ line 12.2 + line 12.3)

12.1. The decree of the President of the Republic of Belarus of  August 6, 2009 No. 10 "About creation of additional terms for investing activities in the Republic of Belarus" (The national register of legal acts of the Republic of Belarus, 2009, No. 188, 1/10912) in connection with implementation of the investment agreement:
(line 12.1.1 + line 12.1.2 + …)

12.1.1. ______________________________________________________________________

(date and number of the investment agreement signed with the Republic of Belarus)

12.1.2. ______________________________________________________________________

(date and number of the investment agreement signed with the Republic of Belarus)

…

12.2. the investment agreements signed with the Republic of Belarus, providing the Republic of Belarus, other than the Decree of the President, of  August 6, 2009 No. 10 of condition and (or) procedure for acceptance of VAT amounts to deduction in full:
(line 12.2.1 + line 12.2.2 + …)

12.2.1. ______________________________________________________________________

(date and number of the investment agreement signed with the Republic of Belarus)

12.2.2. ______________________________________________________________________

(date and number of the investment agreement signed with the Republic of Belarus)

…

12.3. other acts of the President of the Republic of Belarus which grant the right to acceptance (the procedure for acceptance is established) VAT amounts to deduction in full:
(line 12.3.1 + line 12.3.2 + …)

12.3.1. ______________________________________________________________________________

(the paragraph, part, the subitem, Item, Article (in case of their availability), acceptance date, number and type of the act of the President of the Republic of Belarus)

12.3.2. ______________________________________________________________________________

(the paragraph, part, the subitem, Item, Article (in case of their availability), acceptance date, number and type of the act of the President of the Republic of Belarus)

…

13. The VAT amount which did not come to the budget in connection with application of release from the VAT
(line 8 of the Section I of part I of the tax declaration (calculation) for the VAT – line 6.1) x 20/100) – line 6.1)";

"list of statements for commodity importation and payment of indirect taxes according to appendix 11 to this form"

"the document register, the services in provision confirming rendering in use of cars, containers, carts, cars of refrigerator sections, shift of cars on wheel vapors of other track, services in work of locomotives and locomotive crews (service of locomotive draft), according to appendix 12 to this form";

for  

month

years

(number of month) 1

(four figures of year)

Name of service

Date and agreement number, the services in provision providing rendering in use of cars, containers, carts, cars of refrigerator sections, shift of cars on wheel vapors of other track, services in work of locomotives and locomotive crews (service of locomotive draft)

Date and document number, confirming rendering services in provision in use of cars, containers, carts, cars of refrigerator sections, shift of cars on wheel vapors of other track, services in work of locomotives and locomotive crews (service of locomotive draft)

Moment of the actual realization

Amount of turnover (thousand rubles)

1

2

3

4

5

Head of the organization
or person authorized by it

_______________

_____________________

(signature)

(initials, surname)

"according to subitem 1.11 of Item 1 of the Presidential decree of the Republic of Belarus of  October 23, 2012 No. 488 "About some measures for the prevention of illegal minimization of the amounts of the tax liabilities" (The national legal Internet portal of the Republic of Belarus, 25.10.2012, 1/13843)"