PRESIDENTIAL DECREE OF THE REPUBLIC OF BELARUS

of January 25, 2018 No. 29

About the taxation

1. Establish till  December 31, 2018:

rates of excises on excise goods according to appendix 1;

rates of the land tax on farmlands of agricultural purpose according to appendix 2;

average rates of the land tax on the regions of the Republic of Belarus according to appendix 3;

rates of ecological tax for emissions of pollutants in atmospheric air according to appendix 4;

rates of ecological tax for dumpings of sewage according to appendix 5;

rates of ecological tax for burial, storage of production wastes according to appendix 6;

tax rates for production (withdrawal) of natural resources according to appendix 7;

base rates of the single tax from individual entrepreneurs and other physical persons according to appendix 8;

the sizes of the income exempted from the income tax from physical persons according to appendix 9;

the sizes of the tax deductions on the income tax from physical persons according to appendix 10.

2. Determine that in 2018:

2.1. the tax discharge, collection (duty) can be performed for the payer by the other person who has no right to require return (offsetting) paid for the taxpayer, collection (duty);

2.2. the tax authority shall inform the payer's debtor (other obliged person) about accepted by it according to article 58 of the Tax Code of the Republic of Belarus (further – the Tax code) the decision on tax collection, collection (duty), penalty fee for the account of means of debtor of the payer (other obliged person) – the organizations by the direction of the message in the form of the electronic document through personal account of the payer.

In case of establishment of the fact of representation by tax authority by the payer (other obliged person) – the organization of unreliable information about receivables availability the amount of receivables collected by it is subject to return to the payer's debtor;

2.3. creation by payers of electronic invoices is not required in case of:

import to the territory of the Republic of Belarus of the goods exempted according to the legislation from the value added tax levied by customs or tax authorities;

to voluntary conveyance of goods (works, services), property rights which turnovers on transfer are not recognized realization or the taxation object on value added according to the legislation, but are reflected in the tax declaration (calculation) for the value added tax according to part three of Item 24 of article 107 of the Tax Code;

implementation of activities for production of crop production (except flowers and ornamental plants), livestock production (except fur fur farming), fish breeding and beekeeping the peasant farms exempted from the value added tax according to Item 1 of article 328 of the Tax Code;

2.4. creation and the direction of electronic invoices on the Portal of electronic invoices can be performed by payers no later than the 20th following after month on which the day of making of transaction specified in the electronic invoice, in the cases which are not requiring according to article 106-1 of the Tax Code of their exposure to the buyer (receiver) and also in case of falls:

commodity importation on the territory of the Republic of Belarus;

purchase of goods (works, services), property rights in the territory of the Republic of Belarus at the foreign organizations which are not performing activities in the Republic of Belarus through permanent mission and not consisting with respect thereto on accounting in tax authorities of the Republic of Belarus;

2.5. payers of excises within 5 calendar days after official publication of this Decree represent to tax authority in the place of registration of the notification on the maximum retail prices on filtered cigarettes which are subject to application from the 1st following after month of official publication of this Decree.

3. Exempt in 2018:

from the value added tax turnovers on realization in the territory of the Republic of Belarus of works on technical inventory count (verification of characteristics) of the unregistered operated capital structures (buildings, constructions) belonging to legal entities, the isolated rooms, parking places and land management works concerning the parcels of land on which such objects are located;

legal entities from the state fee for issue (registration) of right certifying documents on the parcels of land on which the unregistered operated capital structures (buildings, constructions), the isolated rooms, parking places are located.

4. The income tax rates from physical persons concerning income gained in 2018 by physical persons from delivery to physical persons in lease (sublease), employment (sublease) of residential and (or) non-residential premises, the parking places which are in the territory of the Republic of Belarus (except for such income gained by them from implementation of business activity or from individual entrepreneurs as a result of the conclusion of lease agreements (sublease) with them, hiring (subhiring) of residential and (or) non-residential premises, the parking places which are in the territory of the Republic of Belarus) (further – the income from delivery by physical persons of residential and (or) non-residential premises, parking places), in the amount of, not exceeding 6116 Belarusian rubles in tax period, are established regional and Minsk city by Councils of deputies in fixed amounts within rates according to appendix 11.

Income from delivery by physical persons of residential and (or) non-residential premises, parking places is subject to the taxation the income tax from physical persons at the rate of 13 percent according to the procedure, established in article 178 of the Tax Code if such income is gained in the amount of, exceeding 6116 Belarusian rubles in tax period.

5. The standard tax deduction established in subitem 1.1 of Item 1 of article 164 of the Tax Code is applied in 2018 by the individual entrepreneurs, notaries performing notarial activities in notarial bureau, the lawyers performing lawyer activities individually, in the amount of, established in appendix 10, and the procedure provided in part four of Item 3 of article 164 of the Tax Code provided that the size of the income, the taxable, reduced by the amount professional tax deductions, does not exceed 1857 Belarusian rubles in the corresponding calendar quarter.

6. For calculation of unified imputed income tax for tax periods of 2018 basic profitability on one worker a month is determined by division of the maximum base rate of the single tax from individual entrepreneurs and other physical persons established according to subitem 1.3 of Item 1 of appendix 8 for Minsk, the Minsk district, the cities of Brest, Vitebsk, Gomel, Grodno and Mogilev into 0,1 coefficient.

7. The tax base of the land tax for  January 1, 2018 for calculation and payment of the land tax in 2018 is determined by types of functional use of lands in the following procedure:

for public and business and production zones – in Belarusian rubles by recalculation of the cadastral cost determined in US dollars on the official rate of National Bank established for  January 1, 2016, the consumer prices indexed using forecast indexes of growth for 2017 and 2018;

for vein apartment, residential farmstead (including gardening partnerships and country cooperatives) and recreational zones – in Belarusian rubles for date of cadastral assessment of such zones.

8. No. 283 is excluded according to the Presidential decree of the Republic of Belarus of 11.09.2023

9. Establish till  December 31, 2018 rate of the value added tax in the amount of zero (0) percent in case of implementation of works (services) in repair and maintenance of the vehicles registered in the foreign states which are carried out (rendered) in the territory of the Republic of Belarus the authorized service centers for the foreign organizations or physical persons except for citizens of the Republic of Belarus.

For the purposes of this Item terms and the bases for application of rate of the value added tax in the amount of zero are used (0) percent, specified in Item 14 of article 102 of the Tax Code.

10. No. 411 is excluded according to the Presidential decree of the Republic of Belarus of 31.10.2019

11. The structure of non-operating incomes or expenses at the organizations does not join the differences formed in case of recalculation expressed in Belarusian rubles in the amount equivalent to certain amount in foreign currency, the asset cost and obligations (except for advance payments, advance payment, inclinations, letters of credit and accounts payable, which repayment is performed in the form of the letter of credit) which are registered in financial accounting for December 31, 2017 in the Belarusian rubles on the official rate of Belarusian ruble in relation to the corresponding foreign currency established by National Bank and carried in financial accounting on January 1, 2018 on retained earnings (uncovered loss).

Provisions of this Item are not applied in case of determination of tax base of tax in case of simplified taxation system.

12. No. 411 is excluded according to the Presidential decree of the Republic of Belarus of 31.10.2019

13. Establish the size of the gross revenue determined according to the procedure, established in Chapter 34 of the Tax code, the accruing result since the beginning of 2018 no more:

  1 851 100 Belarusian rubles – for application of simplified taxation system by the organizations with the tax discharge on value added;

 202 700 Belarusian rubles – for application by individual entrepreneurs of simplified taxation system with the tax discharge on value added or without payment of such tax;

  1 270 100 Belarusian rubles – for application of simplified taxation system by the organizations with the tax discharge on value added or without payment of such tax;

  1 391 800 and 152 000 Belarusian rubles in nine months – for transition according to the organizations and individual entrepreneurs on simplified taxation system since  January 1, 2019;

 492 000 Belarusian rubles – for the purposes of application of provisions of parts one and the sixth Item 1 of article 291 of the Tax Code.

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info