DECREE OF THE PRESIDENT OF THE REPUBLIC OF BELARUS

of December 20, 2007 No. 9

About some questions of regulation of business activity in the rural zone

For the purpose of stimulation of economic development of rural settlements and according to part three of article 101 of the Constitution of the Republic of Belarus:

1. Determine that:

1.1. the organizations, branches, representations, other separate divisions of legal entities having separate balance and the current (settlement) or other bank account (further - the organizations), and the individual entrepreneurs who are (living) in the rural zone * when implementing in the rural zone of activities for production of goods (performance of works, rendering services) have the right to apply procedure for the taxation, payment of obligatory payments in the budget, issues of special permissions (licenses), introduction of changes in them and (or) amendments according to this Decree (further - special procedure).

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* For the purposes of this Decree the rural zone is understood as the territory entering space limits of the Village Councils, except for the territories of settlements of city type and the cities of district subordination.

The organizations and individual entrepreneurs in case of simultaneous implementation of activities in the rural zone and beyond its limits, and also trading intermediary activity have the right to application of special procedure on condition of conducting separate accounting of revenue received from these types of activity.

The special procedure does not extend to trading intermediary activity on implementation of wholesale and (or) retail trade by not self-produced goods.

The organizations and the individual entrepreneurs specified in it is frequent also the first this subitem having no right to apply special procedure in case of:

production of excise goods;

production and (or) realization of jewelry from precious metals and (or) gemstones;

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