PRESIDENTIAL DECREE OF THE REPUBLIC OF BELARUS

of March 26, 2007 No. 138

About some tax matters on value added

For the purpose of non-admission of increase in prices and tariffs for the housing-and-municipal and operational services rendered to physical persons and also for works on construction of housing stock, garages and parkings:

1. Establish:

the list of works on stroitelstvu1 objects of housing stock 2, garages and parkings which turnovers on realization in the territory of the Republic of Belarus are exempted from taxation on value added (appendix 1);

the list of housing-and-municipal and operational services 3, rendered to physical persons 4, turnovers on realization of which in the territory of the Republic of Belarus are exempted from taxation on value added (appendix 2).

______________________________

1 For the purposes of this Decree construction, reconstruction, upgrade, repair of object, repair and restoration works belong to construction.

2 For the purposes of this Decree also auxiliary rooms of apartment houses (including hostels), special premises in the organizations of social servicing performing stationary social servicing in orphanages of family type, in child care residential care facilities, and also the engineering networks, rooms and constructions providing target use of objects of housing stock belong to objects of housing stock residential (including subsidiary).

3 For the purposes of this Decree services in operation of housing stock, engineering systems, the equipment in housing stock according to requirements of technical regulatory legal acts, service in management of common property of joint household belong to operational services.

4 Rendering housing-and-municipal and operational services to physical persons is performed including through the organizations performing operation of housing stock and (or) providing housing and communal services, and other organizations which signed agreements on rendering these services to physical persons.

1-1. Determine that turnovers on realization in the territory of the Republic of Belarus are exempted from taxation on value added:

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