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

of January 25, 2005 No. 6

About approval of the instruction about procedure for calculation, payment due dates and representation of tax declarations (calculations) to tax authorities about the amounts of the local target budget housing investment funds estimated collection on forming, collection of republican fund of support of producers of agricultural products, food and agrarian science, tax on users of highways and collection on financing of the expenses connected with content and repair of housing stock in 2005

Based on subitem 5.1 of Item 5 of the resolution of Council of Ministers of the Republic of Belarus of January 11, 2005 No. 23 "About measures for implementation of the Law of the Republic of Belarus "About the budget of the Republic of Belarus for 2005", subitem 5.10 of Item 5 of the Regulations on the Ministry of Taxes and Tax Collection of the Republic of Belarus approved by the resolution of Council of Ministers of the Republic of Belarus of October 31, 2001 No. 1592 "Questions of the Ministry of Taxes and Tax Collection of the Republic of Belarus" and according to the General part of the Tax code of the Republic of Belarus, the Law of the Republic of Belarus of November 18, 2004 "About the budget of the Republic of Belarus for 2005" the Ministry of Taxes and Tax Collection of the Republic of Belarus DECIDES:

Approve the enclosed Instruction about procedure for calculation, payment due dates and representation of tax declarations (calculations) to tax authorities about the amounts of the local target budget housing investment funds estimated collection on forming, collection of republican fund of support of producers of agricultural products, food and agrarian science, tax on users of highways and collection on financing of the expenses connected with content and repair of housing stock in 2005.

Approved by the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of January 25, 2005 No. 6

The instruction about procedure for calculation, payment due dates and representation of tax declarations (calculations) to tax authorities about the amounts of the local target budget housing investment funds estimated collection on forming, collection of republican fund of support of producers of agricultural products, food and agrarian science, tax on users of highways and collection on financing of the expenses connected with content and repair of housing stock in 2005

Chapter 1. General provisions

1. The instruction about procedure for calculation, payment due dates and representation of tax declarations (calculations) to tax authorities about the amounts of the local target budget housing investment funds estimated collection on forming, collection of republican fund of support of producers of agricultural products, food and agrarian science, tax on users of highways and collection on financing of the expenses connected with content and repair of housing stock in 2005 (further - the Instruction) is developed based on article 11 of the Law of the Republic of Belarus of December 23, 1991 "About road funds in the Republic of Belarus" (Vyarkho¸naga Savet's Vedamastsi of Respubliki Belarus, 1992, No. 3, Art. 61; The national register of legal acts of the Republic of Belarus, 2002, No. 5, 2/822), article 11 of the Law of the Republic of Belarus of November 18, 2004 "About the budget of the Republic of Belarus for 2005" (The national register of legal acts of the Republic of Belarus, 2004, No. 189, 2/1088), resolutions of Council of Ministers of the Republic of Belarus of January 11, 2005 No. 23 "About measures for implementation of the Law of the Republic of Belarus "About the budget of the Republic of Belarus for 2005" (The national register of legal acts of the Republic of Belarus, 2005, No. 7, 5/15444) also determines procedure for calculation, payment due dates and representation of tax declarations (calculations) to tax authorities about the amounts of the local target budget housing investment funds estimated in single payment of collection on forming, collection of republican fund of support of producers of agricultural products, food and agrarian science, tax on users of highways and collection on financing of the expenses connected with content and repair of housing stock (further if other is not established, - target payments), in 2005.

Chapter 2. Payers of target payments

2. Payers of target payments (further - payers) in 2005 are the organizations determined by Item 2 of Article 13 of the General part of the Tax code of the Republic of Belarus as which are understood:

2.1. legal entities of the Republic of Belarus;

2.2. foreign legal entities and international organizations;

2.3. particular partnerships (agreement parties about joint activities);

2.4. economic groups.

3. The branches, representations and other separate divisions of the Belarusian organizations having separate balance and the current (settlement) or other bank account for the corresponding taxation objects fulfill the tax liabilities of these organizations according to the procedure, established by this Instruction.

Chapter 3. Taxation objects

4. The taxation objects of target payments are recognized:

4.1. sales of goods own and not self-produced (works, services);

4.2. property leasing, leasing.

Chapter 4. Tax base

5. The tax base in case of sales of goods (works, services) of own production is determined as proceeds from sales of goods (works, services) of own production. The amounts of the taxes and fees paid from proceeds from sales of goods (works, services) according to the legislation of the Republic of Belarus and also the tax amount on value added on the goods shipped with rate of the value added tax in the amount of zero percent which is subject to payment in the budget of the Republic of Belarus and carried on non-operating expenses in case of non-confirmation of this rate of tax in the procedure established by the legislation and fixed terms are excluded from tax base (further - taxes and fees).

After confirmation of rate of the value added tax in the amount of zero percent recalculation of tax base is made.

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