of June 18, 2005 No. 285
About some measures for regulation of business activity
For the purpose of enhancement of regulation of business activity, procedure for collection of the value added tax when importing by individual entrepreneurs of goods from state members of the Customs union I decide:
1. It is excluded
Business activity with violation of condition of its implementation provided in part one of this Item is forbidden.
2-1. The legal entities and individual entrepreneurs providing to individual entrepreneurs shopping facilities, trade places in shopping facilities including in the markets, shall represent according to the written instruction of officials of tax authorities to the terms of the data on provision of such shopping facilities, trade places established in the instruction.
3. No. 222 is excluded according to the Presidential decree of the Republic of Belarus of 16.05.2014
5. It is excluded
determine types of the goods relating to the commodity groups listed in subitem 1.1 of Item 1 of article 296 of the Tax Code of the Republic of Belarus;
or according to its order to make to the relevant republican state bodies explanations about application of this Decree concerning separate goods (works, services), the trade, serving and other objects, trade places, including in the markets;
in six-months time to provide reduction of acts of the legislation in compliance with this Decree and to take other measures for its realization.
10. Bring in the Presidential decree of the Republic of Belarus of March 24, 2005 No. 148 "About urgent measures for support of entrepreneurship" (The national register of legal acts of the Republic of Belarus, 2005, No. 52, 1/6336) the following changes and amendments:
10.1. in Item 1:
the paragraph one of subitem 1.8 to add with the offer of the following content: "At the same time in the book of accounting of movement of goods the quantity, type and description of goods according to procedure for its maintaining shall be specified.";
the paragraph one to add with words ", except for the violation provided by part three of this Item";
add Item after part two with part three of the following content:
"Specifying by the individual entrepreneur who is the payer of the single tax, false information in the book of accounting of movement of goods on their quantity and type
attracts imposing of penalty in the amount of 30 up to 50 basic sizes with confiscation of the implementable goods which were direct subject of offense, or revenue received from their realization.";
the third and fourth to consider parts respectively parts four and heel;
the paragraph one of part four to state in the following edition:
"Repeated (two and more times within calendar year) making of the offense specified in part three of this Item, or repeated (two and more times within calendar year) violation by the individual entrepreneur of other requirements of this Decree after collection imposing -";
in word part five "the offense provided by part three" shall be replaced with words "the offenses provided by parts three and the fourth", and the word "such offense" - words "such offenses".
11. Recognize invalid:
Item 7 of the Decree of the President of the Republic of Belarus of December 17, 2002 No. 28 "About state regulation of production, turnover, advertizing and consumption of tobacco raw materials and tobacco products" (The national register of legal acts of the Republic of Belarus, 2002, No. 143, 1/4234);
The decree of the President of the Republic of Belarus of January 27, 2003 No. 4 "About the single tax from individual entrepreneurs and other physical persons and about some measures for regulation of business activity" (The national register of legal acts of the Republic of Belarus, 2003, No. 14, 1/4342), except for subitem 1.21 of Item 1, which is declared invalid since November 1, 2005;
subitem 1.7 of Item 1 of the Decree of the President of the Republic of Belarus of November 12, 2003 No. 22 "About modification and amendments in some decrees of the President of the Republic of Belarus and recognition voided Item 6 of the Decree of the President of the Republic of Belarus of May 3, 1997 No. 12 and other decrees of the President of the Republic of Belarus" (The national register of legal acts of the Republic of Belarus, 2003, No. 127, 1/5084);
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