The protocol between the Government of the Russian Federation and the Government of the Republic of Belarus on procedure for collection of indirect taxes in case of performance of works, rendering services

of March 23, 2007

The government of the Russian Federation and the Government of the Republic of Belarus which are hereinafter referred to as with the Parties

in view of the Agreement between the Government of the Russian Federation and the Government of the Republic of Belarus on the principles of collection of indirect taxes during the exporting and commodity import, performance of works, rendering services of September 15, 2004 (further - the Agreement),

referring to article 5 of the Agreement,

agreed as follows:

Article 1

In the this Protocol the following terms are used:

"real estate (real estate)" - the parcels of land, subsoil plots, the isolated water objects and everything that is firmly connected with the earth, that is objects which movement without disproportionate damage to their appointment is impossible, including the woods, long-term plantings, buildings, constructions, pipelines, power lines, space objects, and also the companies as property complexes;

"personal estate" - the things which are not relating to the real estate and vehicles;

"vehicles" - sea and aircrafts, inland navigation vessels, vessels of the swimming mixed "river sea", units of railway rolling stock, cars, including trail cars and semitrailer trucks;

"engineering services" - engineering and consulting services in preparation of production process and sales of goods (works, services), preparation of construction and operation of industrial, infrastructure, agricultural and other facilities, and also preproject and project services (preparation of feasibility statements, design developments and other similar services);

"services in information processing" - services in implementation of collection and generalization, systematization of information arrays and provision in the order of the user of results of processing of this information.

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