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PRESIDENTIAL DECREE OF THE REPUBLIC OF BELARUS

of September 27, 2016 No. 349

About implementation of investment projects

(as amended on 11-11-2021)

For the purpose of creating favorable conditions for implementation of investment projects:

1. Determine that the foreign organizations according to appendix have the right to the period of construction of facilities, called in appendix to this Decree, to attract to implementation of labor activity in the Republic of Belarus according to employment contracts of the foreign citizens and stateless persons who do not have permissions to permanent residence in the Republic of Belarus (further - foreigners), based on permissions to attraction to the Republic of Belarus of the foreign labor power and special permissions to the occupation right labor activity in the Republic of Belarus (further - permissions) issued to them on conditions and according to the procedure, determined by the legislation for legal entities of the Republic of Belarus, taking into account the features established in parts two and third this Item.

In case of receipt of permissions by the foreign organizations called in appendix to this Decree, issue of the conclusions of committee on work, employment and social protection regional (The Minsk city) of executive committee about possibility of attraction to the Republic of Belarus foreigners for implementation of labor activity in its territory and about possibility of implementation by the foreigner of labor activity according to the employment contract in the Republic of Belarus are not required.

Decision making term about issue, refusal in issue, about single prolongation of effective period of permissions cannot exceed 5 calendar days.

2. Bring in the Presidential decree of the Republic of Belarus of April 10, 2014 No. 156 "About construction of high-voltage power lines and substations for issue of capacity of the Belarusian nuclear power plant" (The national legal Internet portal of the Republic of Belarus, 12.04. 2014, 1/14932) following changes and amendment:

2.1. in Item 1 of the word "the North Chinese electric project and engineering utility company under the Chinese engineering and consulting corporation" shall be replaced with words ""The North Chinese Electric Project Utility Company under the Chinese Electrical Power Engineering and Consulting Corporation" limited liability company;

2.2. to state subitem 3.7 of Item 3 in the following edition:

"3.7. expenses of RUP "Grodnoenergo" on voluntary conveyance finished by construction of facilities, performed according to part one of subitem 3.6 of this Item, are considered in case of calculation of part of profit (income) according to the Presidential decree of the Republic of Belarus from December 28, 2005 No. 637 "About procedure for calculation in the budget of part of profit of the state unitary enterprises, the national associations which are the commercial organizations and also the income from the shares (share in authorized funds) of economic societies which are in republican and municipal property and about formation of the state trust budget fund of national development" (The national register of legal acts of the Republic of Belarus, 2006, No. 4, 1/7075), the income of RUP "Vitebskenergo" and RUP "Minskenergo" connected with non-paid acceptance finished by construction of facilities, performed according to part one of subitem 3.6 of this Item, are not considered in case of calculation of part of profit (income) according to the Presidential decree of the Republic of Belarus from December 28, 2005 No. 637;";

2.3. in Item 5:

in part two of subitem 5.1 of the word "legal acts of the Customs union within Eurasian economic community" shall be replaced with words "the international legal acts constituting the regulatory legal base of the Customs union and the Common economic space, the international treaties and (or) acts constituting the right of the Eurasian Economic Union";

in subitem 5.2:

second and third to state parts in the following edition:

"The tax amounts on value added recognized according to the legislation the tax deductions (except for the tax amounts which are not deductible), paid by the Chinese company in case of acquisition in the territory of the Republic of Belarus of goods (works, services) used for the purpose of implementation of the investment project, and falling on the turnovers exempted from the value added tax according to part one of this subitem are deductible during the period till December 31, 2018 at the Chinese company in full irrespective of the tax amounts on value added estimated from turnovers on sales of goods (works, services), property rights. The tax amounts on value added accepted to deduction in full and falling on the turnovers exempted from the value added tax according to part one of this subitem are determined by method of separate accounting of the tax deductions depending on the directions of use of goods purchased (works, services).

The basis for release from taxation on value added of turnovers on sales of goods (works, services) specified in part one of this subitem, and implementation of the tax deductions according to the procedure, established in part two of this subitem, is submission by the Chinese company to tax authority in the place of registration along with the tax declaration (calculation) for the value added tax of the conclusion of the Department of Energy containing in the relation:

the realized goods (works, services) specified in part one of this subitem - data on the name of the payer, accounting number of the payer, the period of sales of goods (works, services), the name, quantity, cost of these goods (works, services), on details of the agreements and source accounting documents confirming the turnover amount on realization of such goods (works, services) (the name of source accounting document, date of its creation, number in case of its availability). This conclusion shall confirm that sales of goods (works, services), specified in part one of this subitem, is performed by the Chinese company for the purpose of implementation of the investment project;

goods purchased (works, services) specified in part two of this subitem - data on the name of the payer, accounting number of the payer, the period of purchase of goods (works, services), the name, quantity, cost of goods purchased (works, services) with indication of tax amounts on value added, about details of the documents confirming acquisition and payment of goods (works, services) used for the purpose of implementation of the investment project and also use of such goods (works, services) for the purpose of implementation of the investment project (the name of the document, date of its creation, number in case of its availability). This conclusion shall confirm that the goods (works, services) specified in part two of this subitem are acquired, paid by the Chinese company and are used for the purpose of implementation of the investment project;";

the fourth to exclude part;

2.4. add Item 6 with part three of the following content:

"The amounts of the means transferred to RUP "Grodnoenergo" as compensation according to part one of this Item at RUP "Vitebskenergo" and RUP "Minskenergo" in case of calculation of the income tax are included the non-operating expenses considered in case of the taxation and are considered in case of calculation of part of profit (income) according to the Presidential decree of the Republic of Belarus from December 28, 2005 No. 637.".

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