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

of November 24, 2010 No. 37/85

About some questions of realization or supplier return of the formed remaining balance of alcoholic, non-food alcohol-containing products, non-food ethyl alcohol and tobacco products and recognition No. 50/125 which voided resolutions of the Ministry of Trade of the Republic of Belarus and the Ministry of Taxes and Tax Collection of the Republic of Belarus of December 21, 2006

Based on Item 377 and part two of Item 414 of the Regulations on licensing of separate types of activity approved by the Presidential decree of the Republic of Belarus of September 1, 2010 No. 450 "About licensing of separate types of activity" the Ministry of Trade of the Republic of Belarus and the Ministry of Taxes and Tax Collection of the Republic of Belarus DECIDE:

1. Approve the enclosed Instruction about procedure for realization or supplier return of the formed remaining balance of alcoholic, non-food alcohol-containing products, non-food ethyl alcohol and tobacco products.

2. Declare invalid the resolution of the Ministry of Trade of the Republic of Belarus and the Ministry of Taxes and Tax Collection of the Republic of Belarus of December 21, 2006 No. 50/125 "About approval of the Instruction about procedure for realization of remaining balance of goods" (The national register of legal acts of the Republic of Belarus, 2007, No. 16, 8/15597).

3. This resolution becomes effective since January 1, 2011.

Approved by the Resolution of the Ministry of Trade of the Republic of Belarus and the Ministry of Taxes and Tax Collection of the Republic of Belarus of November 24, 2010 No. 37/85

The instruction about procedure for realization or supplier return of the formed remaining balance of alcoholic, non-food alcohol-containing products, non-food ethyl alcohol and tobacco products

1. This Instruction determines procedure:

realization of the formed remaining balance of alcoholic beverages, non-food alcohol-containing products, non-food ethyl alcohol, tobacco products (further – the goods realized by wholesale) or their supplier return in cases of cancellation, cancellation of special permission (license) for wholesale trade and storage of alcoholic, non-food alcohol-containing products, non-food ethyl alcohol and tobacco products which constituting works and services is wholesale trade by alcoholic beverages, wholesale trade by non-food alcohol-containing products, wholesale trade by non-food ethyl alcohol, wholesale trade by tobacco products (further – the license for wholesale trade);

realization of the formed remaining balance of alcoholic beverages and (or) tobacco products (further – the goods realized at retail) or their supplier return in cases of cancellation, cancellation of special permission (license) for retail trade by alcoholic beverages and (or) tobacco products (further – the license for retail trade);

realization of remaining balance of the ethyl alcohol received from food raw materials, the ethyl rectified technical alcohol and ethyl denatured alcohol received from food or non-food raw materials (further – ethyl alcohol) formed in case of the termination by legal entities and individual entrepreneurs of production (performance of works, rendering services) on which the specified alcohol was received, except for realization of the remaining balance formed in case of cancellation or cancellation of special permissions (licenses) for production of alcoholic, non-food alcohol-containing products, non-food ethyl alcohol.

2. Legal entities and individual entrepreneurs in case of cancellation of the license for wholesale trade or licenses for retail trade, including on one or several separate divisions specified in the license, concerning one or several works and (or) services constituting the licensed type of activity on one or several shopping facilities specified in the license for wholesale trade, including storage facilities, or on one or several shopping facilities and (or) objects of public catering, cancellation of the license for wholesale trade specified in the license for retail trade, to the license for retail trade shall:

no later than the day following behind day of receipt in accordance with the established procedure of the termination letter of action of the license, cancellation of the license, introduction in legal force of the judgment about cancellation or cancellation of the license to stop the licensed activities, and in case of receipt of the termination letter of action of the license on one or several separate divisions specified in it, concerning one or several works and (or) services constituting the licensed type of activity on one or several shopping facilities specified in the license for wholesale trade, including storage facilities, on one or several shopping facilities and (or) objects of public catering specified in the license for retail trade – to stop respectively activities for one or several separate divisions, concerning one or several works and (or) services constituting the licensed type of activity on one or several shopping facilities specified in the license for wholesale trade, including storage facilities, to either one or several shopping facilities and (or) objects of public catering specified in the license for retail trade;

from the date of cancellation of the license, including on one or several separate divisions specified in the license, concerning one or several works and (or) services constituting the licensed type of activity on one or several shopping facilities specified in the license for wholesale trade, including storage facilities, or on one or several shopping facilities and (or) objects of public catering, cancellation of the license specified in the license for retail trade to carry out inventory count of the corresponding remaining balance formed for date of cancellation of the license, cancellation of the license, except for the case specified in part two of this Item to 15-day time.

In cases of cancellation of the license on one or several separate divisions specified in the license, concerning one or several works and (or) services constituting the licensed type of activity on one or several shopping facilities specified in the license for wholesale trade, including storage facilities, or on one or several shopping facilities and (or) objects of public catering specified in the license for retail trade has the right to transfer remaining balance of goods to separate divisions, to shopping facilities, including storage facilities, objects of public catering on which action of the license is kept. At the same time inventory count of remaining balance of goods is not made.

Legal entities and individual entrepreneurs in case of cessation of production of products (performance of works, rendering services) on which ethyl alcohol was received, carry out inventory count of remaining balance of ethyl alcohol to their realization.

3. By results of inventory count the inventory register in duplicate is constituted, one of which within 5 working days is represented in inspectorate of the Ministry of Taxes and Tax Collection of the Republic of Belarus for the place of registration of the legal entity, the individual entrepreneur (further - inspection of the Ministry of Taxes and Tax Collection).

In the inventory register shall be specified:

on remaining balance of the goods realized by wholesale or at retail - the name of remaining balance of goods, their quantity, unit of measure, reservoir of consumer pack (packaging), the price, date of production, expiration date or storages;

on remaining balance of ethyl alcohol - the name of ethyl alcohol, quantity, unit of measure, the price.

4. Legal entities and individual entrepreneurs after submission of the inventory register to inspectorate of the Ministry of Taxes and Tax Collection have the right:

4.1. remaining balance of the goods realized wholesale and retail:

implement before the expiration of terms of their validity or storage;

transfer for realization based on the commission agreement to the legal entity, the individual entrepreneur having the corresponding special permission (license);

return to the supplier;

4.2. to realize remaining balance of ethyl alcohol (including for the subsequent conversion) to legal entities and individual entrepreneurs with observance of the requirements established by the legislation.

The remaining balance of ethyl alcohol which is not conforming to requirements of technical regulatory legal acts for indicators of safety and (or) having unremovable defects on organoleptic or physical and chemical indicators is liable to destruction.

5. In case of wholesale trade by remaining balance of the goods realized by wholesale in cases of cancellation, cancellation of the license for wholesale trade legal entities, individual entrepreneurs in accompanying documents specify number of the license for wholesale trade granted by it, and also make record: "Remaining balance according to the inventory register from ________ No. ____", and in case of realization of remaining balance of ethyl alcohol in case of the termination by legal entities and individual entrepreneurs of production (performance of works, rendering services) on which the specified alcohol was received, only record: "Remaining balance according to the inventory register from __________ No. ____".

When using by the legal entity, individual entrepreneur of commodity-transport and consignment notes in the form of the electronic documents created in the procedure established by the legislation, the record provided by part one of this Item is brought in such delivery note.

6. In case of retail trade by remaining balance of the goods realized at retail in cases of cancellation, cancellation of the license for retail trade:

acceptance of cash is performed using separate unit of the cash equipment or on separate section of the cash equipment. At the same time serial number of the cash equipment, number of section of the cash equipment are reported to inspectorate of the Ministry of Taxes and Tax Collection prior to realization;

acceptance of cash without use of the cash equipment is performed according to the legislation;

the inventory register certified by the authorized person of the legal entity or the individual entrepreneur shall be in the shopping facility and (or) the shopping facility of public catering before the end of realization.

7. Legal entities and individual entrepreneurs provide separate accounting of remaining balance of goods.

8. No. 23/31 is excluded according to the Resolution of the Ministry of Trade and Ministry of Taxes and Tax Collection of the Republic of Belarus of 04.10.2011

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