PRESIDENTIAL DECREE OF THE REPUBLIC OF BELARUS

of May 13, 2022 No. 173

About collection for oil sale

1. Enter collection for oil sale crude (code 2709 00 of the single Commodity nomenclature of foreign economic activity of the Eurasian Economic Union), coming from the Republic of Belarus (further - collection).

2. Determine that:

2.1. payers of collection are the organizations enabling production and oil sale crude (code 2709 00 of the single Commodity nomenclature of the foreign economic activity of the Eurasian Economic Union) coming from the Republic of Belarus (further - crude oil);

2.2. subject to taxation by collection crude oil is recognized;

2.3. base for calculation of collection is the amount of the crude oil in kind realized in month;

2.4. the rate of charge for 1000 kilograms of the realized crude oil is calculated in Belarusian rubles by the following formula:

CoB = (0,663 x (Tsneft - 215,6)) x To,

where CoB - rate of charge for 1000 kilograms of the realized crude oil with rounding to one decimal sign after comma;

Tsneft - average price (without the value added tax) realization of 1000 kilograms of crude oil of the payer of collection in month under report in US dollars with rounding to one decimal sign after comma. If according to terms of the contract about oil sale crude the sales price is established in the currency other than US dollars, calculation Tsneft is perfromed with use of the average official rates of Belarusian ruble established by National Bank for month under report and calculated as average arithmetic size;

To - the average official rate of Belarusian ruble in relation to US dollar established by National Bank for month under report and calculated as average arithmetic size.

Collection is paid if the rate of charge calculated by the formula specified in this subitem is positive size;

2.5. collection is estimated monthly as the amount of works corresponding bases for calculation of collection according to subitem 2.3 of this Item and rate of charge according to subitem 2.4 of this Item and paid by payers of collection to the republican budget in Belarusian rubles;

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