THE LAW OF THE REPUBLIC OF BELARUS
of 19 December 1991 N 1321-XII
ARTICLE 1. EXCISE PAYERS
Excise payers shall be enterprises, amalgamations, organizations, their subsidiaries, branches, representations and other isolated units irrespective of subordination and their basic forms of ownership* including enterprises with foreign investments and foreign legal persons and also phisical persons carrying out production and commercial activities in the territory of the Republic of Belarus, manufacturing, importing for realization goods (performing work, rendering services), for which excise rates have been established. In case of enterprises produce goods made of supplies which is given the enterprises and the cost of which is not paid by these prodution units and payments are making for rendering services only, excises shall be paid by the enterprises realizing excisable goods (work,services) on the territory of the Republic of Belarus.
ARTICLE 2. OBJECT OF TAXATION
Excise tax shall be levied on goods (work, services), characterized with high monopoly prices and a stable demand by virtue of their properties. Object of taxation shall be receipts of manufacturers and importers, obtained from the realized or imported products (work, services) for which excise rate are fixed. In case of interchange, barter transactions and other similar interchangable operations, gratuitous transfer and application of goods for their own needs taxable turnover is calculated from the prices appli moment of the operation.
ARTICLE 3. EXCISABLE PRODUCTS AND EXCISE RATES
Excise rates shall be established as percentage of the receipts from realization of the following goods (work, services): Alcohol made of food raw materials**, vodka, liqueur and alcohol products (including nalivkas, nastoykas, coctails, punchs, liqueurs, creams, aperetives, desert drinks, other alcohol-containing beverages, alcoholcontaining juices), alcohol-containing luquid food and non-food extracts, water-alcohol infusions 75 Hedrolytic technical alcohol** 20 Champagne, sparkling, dry and half-dry wines, fortified grape wines 45 Fruit-berry fortified and liqueur wines 50 Cognac 50 Beer and other alcoholic beverages obtained by the fermentation method 40 45 Tobacco products (excluding third and lower grades) 55 Tobacco products (third and lower grades) 50 Natural fur products (blue fox, mink, sable, fox, ermine, beaver): topcoats, short coats, jakets, tippets, throat-wraps, headscarf, pelerines, plates with mould square 15 sq. dm. and more 20 Head-dresses 15 Collars, cuffs, decorations and plates with mould square up to 15 sq.dm 10 Imported natural fur (blue fox, mink, sable, fox, ermine, beaver) 25 Astrakhan fur *** and astrakhan fur products 36 Clothes made of natural leather 25 Carpets and carpet items 40 Products made of crystal and cut glass 15 Petrol for motor vehicles 10 Car tyres 30 Crude oil 25 Juwelry (including juwelry with diamonds) 30 Diamonds 10 Fire-arms and gas-arms and its ammunition **** 30 The list of excisable goods (work, services) and excise rates may be particularized by the Supreme Soviet of the Republic of Belarus, when adopting the budget of the Republic of Belarus for the next year or according to other procedures, established by the Supreme Soviet of the Republic of Belarus. When receiving goods from other member-states of the Commonwealth of Independent States, for which the excise rates exceed the excise rates in force in the Republic of Belarus, the Council of Ministers of the Republic of Belarus has the right to change excise rates for the goods, exported from the Republic of Belarus, so as to compensate for the incomes lost.
ARTICLE 4. PROCEDURES FOR CALCULATING EXCISES AND TIMING OF THEIR PAYMENT
Excise duties shall be calculated as percentage of the receipts from the realization of excisable goods directly by the payers and included into the budget of the Republic of Belarus. Excise sums shall be included into the price of goods. Excise payers shall submit to tax authorities their calculated excise sums due to the budget according to the established procedures. Excise shall be paid into the budget within three work days after the turnover. If excise sums are insignificant, the state tax authorities may determine, on agreement with financial bodies, the time for tax payment once in ten days or once in a month. In so doing, ten-day payments shall be made on the 5th, 15th and 25th day of the month, proceeding from the actual turnover for the previous ten-day period, whereas monthly payments shall be made on the 15th day of the month, which follows the accounting month, proceeding from the actual turnover for the previous month. Owners realizing their activities without forming legal person should pay excise once a month. Excisable goods to be realized outside the Republic of Belarus in freely convertible currency shall be exempted from the excise tax. ______________________________ * Hereinafter called enterprises. ** Except for alcohol, realized for wine production, alcohol-containing liquid food extracts, using for production of coloured vodkas, food alcohol vinegar, and also raw alcohol for rectification, liqueur and alcoholic products, non-alcoholic bevereges to the enterprises of the Republic, which have permition for such production. In case of release or use alcohol for other purposes, these enterprises shall pay excises to the budget according to the established rates. *** Excluded **** Except for weapon and ammunition which are realized to establishments and organizations of the Defence Ministry, Ministry of Internal Affairs, Committee of State Security of the Republic of Belarus and to the other public bodies according to the legislation. ** Except furs, realized to the enterprises of the Republic for the production of fur items. When they provide furs for other purposes, excise duties shall be paid to the budget according to the established procedures.
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