RESOLUTION OF THE MINISTRY OF TRADE OF THE REPUBLIC OF BELARUS AND MINISTRY OF TAXES AND TAX COLLECTION OF THE REPUBLIC OF BELARUS

of December 21, 2006 No. 50/125

About approval of the Instruction about procedure for realization of remaining balance of goods

In pursuance of Item 3 of the resolution of Council of Ministers of the Republic of Belarus of November 2, 2005 No. 1221 "About some questions of licensing of retail trade (including alcoholic beverages and tobacco products) and public catering, and also the activities connected with turnover (except for retail trade, export and import) alcoholic, non-food alcohol-containing products (except the antiseptic medicines and veterinary means relating to non-food alcohol-containing products), non-food ethyl alcohol and tobacco products" the Ministry of Trade of the Republic of Belarus and the Ministry of Taxes and Tax Collection of the Republic of Belarus DECIDE:

1. Approve the enclosed Instruction about procedure for realization of remaining balance of goods.

2. Recognize to invalid:

the resolution of the Ministry of Trade of the Republic of Belarus and the Ministry of Taxes and Tax Collection of the Republic of Belarus of December 6, 2005 No. 47/126 "About approval of the Instruction about procedure for realization of remaining balance of goods" (The national register of legal acts of the Republic of Belarus, 2006, No. 1, 8/13568);

the resolution of the Ministry of Trade of the Republic of Belarus and the Ministry of Taxes and Tax Collection of the Republic of Belarus of March 14, 2006 No. 6/36 "About modification of the resolution of the Ministry of Trade of the Republic of Belarus, the Ministry of Taxes and Tax Collection of the Republic of Belarus of December 6, 2005 No. 47/126" (The national register of legal acts of the Republic of Belarus, 2006, No. 44, 8/14145).

3. This resolution becomes effective from the date of its official publication.

Approved by the Resolution of the Ministry of Trade of the Republic of Belarus and the Ministry of Taxes and Tax Collection of the Republic of Belarus of December 21, 2006 No. 50/125

The instruction about procedure for realization of remaining balance of goods

1. Action of the Instruction (further - the Instruction) expatiates on procedure for realization of remaining balance of goods on legal entities and individual entrepreneurs:

which action of special permissions (licenses) for the activities connected with turnover (except for retail trade, export and import) alcoholic, non-food alcohol-containing products (except the antiseptic medicines and veterinary means relating to non-food alcohol-containing products), non-food ethyl alcohol and tobacco products, special permissions (licenses) for retail trade (including alcoholic beverages and tobacco products) and public catering (further - licenses) stops completely or concerning the constituting works and services of these types of activity;

which activities which are not subject earlier to licensing stop in connection with adoption of the act of the legislation;

which activities which are not subject earlier to licensing are included in the list of types of activity on which implementation special permissions (licenses), and the state bodies and the state organizations authorized on their issue or in the list of the constituting works and services determined by regulations on licensing of these types of activity are required;

performing commodity importation without import licenses granted according to the legislation on foreign trade activity on import of separate goods if according to the legislation import licensing of these goods is entered;

performing wholesale, retail trade by the goods which are subject to marking by excise and (or) special stamps according to the legislation, but are not marked by the specified brands;

enabling sales of goods concerning which requirements of the acts of the legislation regulating their realization changed.

2. The legal entities and individual entrepreneurs specified in Item 1 of this Instruction shall stop activities for wholesale, retail trade, public catering and carry out inventory count of the formed remaining balance of goods for date:

acceptances in the case or procedure provided by legal acts of the Republic of Belarus, the licensing or other body, decisions on cancellation of the license completely or concerning the constituting works and services of these types of activity - in the cases provided by the paragraph the second Item 1 of this Instruction;

entries into force of acts of the legislation - in the cases provided by paragraphs the third or seventh Item 1 of this Instruction.

3. By results of inventory count of the data on the formed remaining balance of goods (further - inventory registers) legal entities and individual entrepreneurs in 5-day time transfer in triplicate to inspectorate of the Ministry of Taxes and Tax Collection of the Republic of Belarus for the place of registration of the legal entity or the individual entrepreneur (further - inspection of the Ministry of Taxes and Tax Collection).

In the inventory register the description of goods, its quantity, unit of measure, reservoir of container (packaging), the price, date of production, expiration date (storages) shall be specified.

The inventory register shall be registered in inspection of the Ministry of Taxes and Tax Collection about what on each copy of the inventory register inspection of the Ministry of Taxes and Tax Collection does mark.

One copy of the inventory register remains in inspection of the Ministry of Taxes and Tax Collection, the second - third is told to the licensing body, - to the legal entity or the individual entrepreneur.

4. The legal entities, individual entrepreneurs specified in Item 1 of this Instruction having the right to realize remaining balance of goods before the expiration of expiration dates (storage) of remaining balance of goods.

5. In case of wholesale trade by remaining balance of goods legal entities, individual entrepreneurs in accompanying documents for purchase (delivery) specify number and date of the license which is earlier granted by it, and also number and date of the license of the legal entity or individual entrepreneur who is the buyer (receiver) of remaining balance of goods and also do mark: "Remaining balance according to the inventory register (date, number) registered in inspection of the Ministry of Taxes and Tax Collection (the area, the city)".

In case of lack of the import license legal entities, individual entrepreneurs who according to the legislation have the right to perform wholesale trade by the remaining balance of goods imported by them without receipt of special permissions (licenses) for the activities connected with turnover (except for retail trade, export and import) alcoholic, non-food alcohol-containing products (except the antiseptic medicines and veterinary means relating to non-food alcohol-containing products) of non-food ethyl alcohol and tobacco products, when filling accompanying documents for purchase (delivery) of goods in heading part instead of license number for import of the consignor enter the word "import".

6. In case of retail trade by remaining balance of goods legal entities and individual entrepreneurs have the right to realize remaining balance of goods only in those shopping facilities where such remaining balance took place, after transfer to their responsible person on receipt.

In case of the termination of activities of the shopping facility movement of remaining balance of goods between shopping facilities of the legal entity or individual entrepreneur after the notification on it of inspection of the Ministry of Taxes and Tax Collection is allowed.

The inventory register with mark of inspection of the Ministry of Taxes and Tax Collection or its copy certified by the legal entity or the individual entrepreneur shall be in the shopping facility before the end of sale of remaining balance of goods.

Acceptance of cash in case of retail trade by remaining balance of goods is performed using the separate cash summing-up register or special computer system (further - the cash summing-up register) or on separate section of the cash summing-up register.

The specified requirement is fixed by the written order of the head of the legal entity, the individual entrepreneur.

Serial number of the cash summing-up register, number of section of the cash summing-up register are reported to inspectorate of the Ministry of Taxes and Tax Collection prior to realization of remaining balance of goods.

In cases when according to the legislation acceptance of cash is performed without use of the cash summing-up register, acceptance of cash is performed according to the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus and the Ministry of Finance of the Republic of Belarus of September 3, 2004 No. 99/134 "About procedure for acceptance of cash in case of sales of goods, performance of works or rendering services without use of the cash summing-up registers and (or) special computer systems" (The national register of legal acts of the Republic of Belarus, 2004, No. 154, 8/11490).

7. Accounting of leave (shipment) of remaining balance of goods in wholesale trade is made separately.

The legal entities and individual entrepreneurs performing retail trade by the remaining balance of goods specified in the inventory register, and also received from the remaining balance which is available in wholesale trade provide separate accounting of such remaining balance.

8. The legal entities and individual entrepreneurs performing trade in remaining balance of goods shall represent in accordance with the established procedure declarations on production volumes and turnover of goods.

9. Legal entities and individual entrepreneurs bear responsibility according to the current legislation for violation of requirements of this Instruction.

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info