THE DECREE PRESIDENT OF THE REPUBLIC OF BELARUS
August 16, 1995 N 300 Minsk
ON PAYMENT OF VALUE-ADDED TAX AND EXCISE BY IMPORTING GOODS ON THE TERRITORY OF THE REPUBLIC OF BELARUS
With the subjects of appropriate fulfilment by the Republic of Belarus the Agreement on Customs Union between the Republic of Belarus and Russian Federation of January 6,1995, ratified by the Supreme Soviet of the Republic of Belarus of April 13, 1995 and until insertion of proper alterations and additions into the Laws of the Republic of Belarus "On value-added tax", "On excise" and into other legislative acts of the Republic of Belarus BE IT DECREED:
1.Goods, imported on the territory of the Republic of Belarus, should be taxed with value-added tax and excise in accordance with the present Decree.
2.Customs organ of the Republic of Belarus should raise value-added tax and excise by importing goods on the territory of the Republic of Belarus, including goods,which are to be marked by excise marks.Concede them a right in incontrovertible order to recover value-added tax and excise, not paid opportunely.
3.The payers of value-added tax and excise on goods, imported on the territory of the Republic of Belarus ,are declarants or other persons in accordance with the legislation of the Republic of Belarus.
4.To determine ,that goods ,imported on the territory of the Republic of Belarus in customs regimes, in which in accordance with legislation payment of value-added tax and excise is provided,are liable to taxation.
5.To define,that taxable turnover for calculation of value-added tax is customs commodities value, to which customs duty is added, and in subexcised goods - also excise sum: object of taxation for calculation of excise is customs commodities value, and in subexcised goods, on which specific rates are determined,-- bulk of goods in kind expression. Customs commodity value is defined in accordance with customs legislation of the Republic of Belarus.
6.To release from value-added tax imported on the territory of the Republic of Belarus:
6.1.Goods,intended for official use of foreign diplomatic and equated with them represantatives and also for personal use of diplomatic and administrative -technical personnel of these represantatives,including members of their families,living jointly.
6.2.Currency of the Republic of Belarus, foreign currency, banknotes, which are legitimate means of payment (except using them with the subjects of numismatics)and also securities (shares, bonds, bills of exchange and etc.)
6.3.goods of humanitarian aid in accordance with the regulations, ratified by the Cabinet of Ministers of the Republic of Belarus
6.4.technical means,including mortor transport, which cannot be used precisely for precautions of disablement and rehabilitation of invalids, medicine, products of medical purpose ,prosthetic and orthopaedic products and medical equipment and also raw materials and complete products for their production.
6.5.Confiscated, ownerless values, inherited by state, equipment and mechanisms, used for scientific research purposes, technological equipment and spare parts for it, transport of public use ,special transport means for the needs of ambulance, fire-brigades, organs of internal affairs.
7. To determine ,that goods descended and exported from territories of the states - participants of the Customs Union, are not taxed with value-added tax and excise by importing them on the territory of the Republic of Belarus.
8.To determine the following rates of value-added tax on goods imported on the territory of the Republic of Belarus: 10%- on food products and products for children according to the lists, ratified by the Cabinet of Ministers of the Republic of Belarus; 20%- on other goods,including subexcised food products. The present tax on goods imported on the territory of the Republic of Belarus should be calculated according to the indicated rates of taxable turnover ,defined by point 5 of the present Decree.
9.Payment of value-added tax and excise on goods,imported on the territory of the Republic of Belarus is effected before or in the moment of their customs processing. For the goods ,which are to be marked by excise marks,payers deposit an advance payment in the amount and in the order,determined by the Government of the Republic of Belarus.Also the sum of this payment is reckoned in the final calculation of the excise sums.
10.To prohibit keeping in store-rooms and other rooms of subjects of managing of the Republic of Belarus, except customs store-rooms,alcoholic and tobacco products, which are to be marked by excise marks, without labelled on them excise marks.
11.To define, that responsibility for regularity and opportuniness of payment of value-added tax and excise is placed on payers(their official servants).
12.To determine, that value-added tax and excise ,not paid opportunely, is recovered according to the order of customs organs or state tax inspectorates in incontrovertible order with use of financial sanctions in accordance with the Law of the Republic of Belarus "On taxes and dues,deposited in the budget of the Republic of Belarus".
13.To determine, that realizing goods,which are in free circulation, value-added tax on these goods is paid in the order ,provided by the article 2 of the Law of the Republic of Belarus "On value-added tax".In the time of payment the sums of tax,paid by importing goods,are taken into account. In the further realization of goods ,on which excise rates are determined in percents from customs value ,excise are paid ,proceeding from determined rates and realization gain including paid excise sums when importing these goods.
14.To the Cabinet of Ministers of the Republic of Belarus:
14.1.to ratify the list of products,taxed with excise by importing on the territory of the Republic of Belarus and excise rates on the indicated products;lists of food products and products for children ,on which by importing on the territory of the Republic of Belarus 10% rate of value-added tax is determined;regulations on goods,which are of humanitarian aid character,released from value-added tax by importing on the territory of the Republic of Belarus;
14.2.to determine the order of insertion and amount of advance payment on goods,which are to be marked by excise marks;
14.3.till September 1,1995 to consider and present to the President of the Republic of Belarus proposals of the Ministry of Justice, Ministry of Internal Affairs, Ministry of Finance on insertion of additions in legislative acts in the part of defining measures of responsibility for realization of alcoholic and tobacco products without labelled excise marks,falsification of excise marks ,keeping of alcoholic and tobacco products,not marked with excise marks,violation of order of labelling marks;
14.4.to provide conducting of the decisions of the Government and dependent on it organs of administration in accordance with the present Decree.
15.State Customs Committee together with the Ministry of Finance and Chief State Tax Inspectorate under the jurisdiction of the Cabinet of Ministers of the Republic of Belarus should determine the order of payment of value-added tax and excise on goods ,imported on the territory of the Republic of Belarus. 16.The present Decree comes into force since it has been published.
The President of the Republic of Belarus
A.Lukashenko
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