RESOLUTION OF COUNCIL OF MINISTERS OF THE REPUBLIC OF BELARUS

of December 11, 2024 No. 950

About the tax deferral on value added

Based on the paragraph of the nineteenth No. 93 "About additional measures for ensuring stable functioning of economy" the Council of Ministers of the Republic of Belarus DECIDES: parts one of subitem 2.10 of Item 2 of the Presidential decree of the Republic of Belarus of March 14, 2022

1. Determine that when importing to customs area of the Eurasian Economic Union of goods (except for the excise goods which are not used in production) the tax deferral on value added is granted to legal entities - the payers specified in the list of the companies (organizations) important for economic, production and food security of the Republic of Belarus according to appendix.

The tax deferral on value added according to part one of this Item is granted for the term of no more than three months from the date of, the release of goods following behind day according to customs procedure of release for internal consumption, without ensuring discharge of duty on the tax discharge on value added.

As the statement of the payer for provision of the tax deferral on value added the declaration on goods containing the corresponding data is considered. The decision on provision of the tax deferral on value added is the decision of customs authority on release of goods according to this declaration on goods.

2. This resolution becomes effective after its official publication and is effective within six months.

Appendix

to the Resolution of Council of Ministers of the Republic of Belarus of December 11, 2024 No. 950

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