PRESIDENTIAL DECREE OF THE REPUBLIC OF BELARUS

of February 18, 2021 No. 53

About excises

1. Establish for the period till December 31, 2021 rates of excises on separate excise goods (appendix).

2. In case of determination of the amount of excises which is subject to payment, payers of excises reduce in 2021 the amount of excises estimated in case of realization (transfer) in the territory of the Republic of Belarus of automobile gasolines and (or) diesel fuel (further - fuel realization), by the tax deduction which amount is determined by formula

In = Ai (Дт) x C x 0,875,

where In - tax deduction amount;

Аи (Дт) - the amount of automobile gasoline (diesel fuel) by each class realized (transferred) in the territory of the Republic of Belarus for the corresponding tax period;

With - the rate of excises corresponding to class of automobile gasoline (diesel fuel).

3. The tax deduction called in Item 2 of this Decree is applied by the payer of excises in case of realization of the fuel made (transferred) in the territory of the Republic of Belarus:

3.1. including from raw materials supplied by the customer, on condition of compliance of the payer of excises in total to the following criteria:

main type of its activities is production of oil products *;

the sales amount it fuels for the tax period preceding month of shipment (transfer) makes at least 50 thousand tons;

it enables the realization of the investment project on upgrade of the oil refinery incorporating explosive technological blocks I of category of potential of explosion;

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* Listed in group 27 of the single Commodity nomenclature of foreign economic activity of the Eurasian Economic Union.

3.2. from oil products, the acquired (received) at payers excises corresponding to the criteria called in subitem 3.1 of this Item.

4. The payer of excises shows in source accounting documents for payment to the buyer of excisable oil products (the owner of raw materials supplied by the customer) the amount of excises reduced by the tax deductions determined according to Item 2 of this Decree.

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