PRESIDENTIAL DECREE OF THE REPUBLIC OF BELARUS

of October 21, 2019 No. 389

About the value added tax

(Extraction)

1. Determine that:

1.1. execution of the tax liability on the tax discharge on value added (further – the VAT) levied by tax authorities when importing to the territory of the Republic of Belarus of goods for the purpose of accomplishment of the general contract for construction of the Belarusian NPP of July 18, 2012 which payment is made with use of the public export loan is performed by Atomstroyexport joint-stock company (Russian Federation) (further – JSC ASE) or his legal successor at the expense of means of such credit for the purposes of application of JSC ASE of zero rate of the VAT * when exporting these goods to the Republic of Belarus;

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* In the terms installed in Item 19 of application No. 18 to the Agreement on the Eurasian Economic Union of May 29, 2014.

1.2. on the tax liability specified in subitem 1.1 of this Item the payment deferral of the VAT about day of execution of such obligation of JSC ASE, but no later than 180 calendar days from acceptance date of RUP "Belarusian NPP" on financial accounting of the imported goods is granted.

During the periods of provision of the specified delay of penalty fee and percent are not charged, provisions of Item 3 of Article 48 and subitem 1.3 of Item 1 of article 52 of the Tax Code of the Republic of Belarus are not applied;

1.3. the tax liability specified in subitem 1.1 of this Item can be performed in Russian rubles at official US dollar exchange rate to the Russian ruble established by the Central bank of the Russian Federation for date of transfer by the Ministry of Finance of the Russian Federation of money of JSC ASE.

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