of June 9, 2020 No. 333
About return of tax amounts to physical persons on value added and about change of the resolution of Council of Ministers of the Republic of Belarus of October 9, 2018 No. 726
In pursuance of Item 5 of the Presidential decree of the Republic of Belarus of March 12, 2020 "About stimulation of use of electric vehicles" the Council of Ministers of the Republic of Belarus DECIDES: No. 92
1. Approve Regulations on procedure for return of tax amounts to physical persons on value added it (is applied).
2. Ceased to be valid according to the Resolution of Council of Ministers of the Republic of Belarus of 10.02.2022 No. 75
3. This resolution becomes effective since June 15, 2020.
Prime Minister of the Republic of Belarus
R. Golovchenko
Approved by the Resolution of Council of Ministers of the Republic of Belarus of June 9, 2020 No. 333
1. This Provision determines procedure for return of the tax amounts to physical persons on value added paid by them in case of acquisition of electric vehicles * in the territory of the Republic of Belarus since June 15, 2020 based on the agreements signed till December 1, 2021 (further - tax amounts on value added).
______________________________
* For the purposes of this provision the term "electric vehicles" is understood in value, certain in paragraph six of item 4 of the Presidential decree of the Republic of Belarus of March 12, 2020 No. 92.
2. The tax amount on value added included in electric vehicle cost, but no more than 500 basic sizes established on the date of acquisition of the electric vehicle by physical person is subject to return.
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