of January 22, 2002 No. 13
About accounting of taxes in case of determination of difference between selling price of products of the producer and the price of raw materials (materials) used in case of its production
According to subitem 2.2 of the Regulations on reference of products (works, services) to products (works, services) of the own production approved by the resolution of Council of Ministers of the Republic of Belarus of December 17, 2001 No. 1817 (further - the Provision), for the purpose of accounting of taxes in case of determination of the actual size of difference between selling price of products of the producer and the price of the raw materials (materials) used in case of its production, the Ministry of Economics of the Republic of Belarus DECIDES:
1. Determine that in case of determination of difference between selling price of products of the producer and the price of the raw materials (materials) used in case of its production (further - value added), for the purpose of establishment of compliance of these products to criterion of sufficient conversion and on this basis of its recognition according to the Provision self-produced products selling price of unit of production of the producer is agreed on conditions ex-works (free warehouse) without the added tax amounts on value added (including in case of sales of goods at the prices including the amounts of this tax).
Selling price of unit of production on which the fixed retail price is established is calculated proceeding from the approved retail price less the established trade discount and the value added tax.
2. In case of determination of value added the Republic of Belarus estimated according to legal acts is excluded from the created selling price of the amount of excises (for excise goods).
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The document ceased to be valid since August 18, 2024 according to Item 1 of the Resolution of the Ministry of Economics of the Republic of Belarus of August 9, 2024 No. 11