PRESIDENTIAL DECREE OF THE REPUBLIC OF BELARUS

of August 9, 2019 No. 304

About implementation of agreements on financing of cross-border cooperation

For the purpose of implementation of the agreements of the Republic of Belarus on financing of cross-border cooperation of December 28, 2016 constituting basis for participation of the Republic of Belarus in programs of cross-border cooperation of the European Union "Poland - Belarus - Ukraine" and "Latvia - Lithuania - Belarus" for 2014-2020 (further - agreements):

1. Determine that:

1.1. projects of cross-border cooperation (further - TGS) are subject to registration by the Ministry of Economics according to the procedure, established by Council of Ministers of the Republic of Belarus;

1.2. provisions of Article 3 of the Framework agreement between the Government of the Republic of Belarus and the Commission of the European communities of December 18, 2008 are applied to the goods imported on customs area of the Eurasian Economic Union in the Republic of Belarus within joint financing of TGS;

1.3. are not recognized the taxation objects within joint financing of TGS:

the goods imported on the territory of the Republic of Belarus - on customs duties for making of customs transactions, customs duties, the value added tax, excises, utilization collection;

the money received as joint financing of TGS - on the income tax, tax in case of simplified taxation system, to the single tax for producers of agricultural products;

turnovers on realization in the territory of the Republic of Belarus of the goods (works, services) delivered, transferred (which are carried out, rendered) the supplier of goods (works, services) of the TGS project and (or) the receiver of means of the international technical assistance (further - MTP) for its implementation, and also turnovers on their further voluntary conveyance according to the purposes and tasks of the TGS projects - on the value added tax;

the property acquired or received for project implementation of TGS - on the real estate tax for the term of its direct use in case of project implementation of TGS;

income gained by physical persons - on the income tax from physical persons;

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