PRESIDENTIAL DECREE OF THE REPUBLIC OF BELARUS

of June 25, 2010 No. 330

About some questions of implementation of activities in the territory of foreign states

For the purpose of enhancement of procedure of activities outside the Republic of Belarus:

1. Determine that the national production association "Belorusneft", the organizations which are its part, and also separate divisions of these organizations (further - the organizations) when implementing activities in the territory of foreign states:

1.1. perform acceptance to business and tax accounting in the Republic of Belarus expressed in foreign currency asset cost and obligations, and also the income and expenses creating financial results from implementation of these activities in Belarusian rubles by recalculation at the rate of National Bank for the last date of month in which the corresponding economic activities are made.

At the same time taxes, charges and other obligatory payments concerning which elimination of double taxation according to the legislation and (or) international treaties of the Republic of Belarus is provided are reflected in business and tax accounting at the rate of National Bank on payment date;

1.2. do not make revaluation (change in value) of the fixed assets which are registered in their financial accounting, profitable investments in tangible assets (except for buildings and constructions), the equipment to installation, being in the territory of foreign states. Revaluation of buildings and constructions is performed according to the Presidential decree of the Republic of Belarus of October 20, 2006 No. 622 "About questions of revaluation of fixed assets, profitable investments in tangible assets, objects of construction in progress and the equipment to installation";

1.3. include:

in the costs on production and sales of products, goods (works, services), property rights considered in case of the taxation, insurance premiums on voluntary insurance of employees of the organizations for the period of their stay abroad for performance of work based on the employment contract, and also sending;

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