PRESIDENTIAL DECREE OF THE REPUBLIC OF BELARUS

of April 14, 2011 No. 142

About some questions of collection of the value added tax and excises

For the purpose of enhancement of procedure for collection of the value added tax and excises:

1. Determine that for application of rate of the value added tax in the amount of zero (0) the percent in case of sales of goods placed under customs procedure of export, and the exported works on production of goods from raw materials supplied by the customer (materials) and for release from excises in case of realization (transfer) of the excise goods placed under customs procedures of export, re-export:

1.1. documentary confirmation of commodity exportation (including made from raw materials supplied by the customer and materials) out of limits of the Republic of Belarus (except export in state members of the Customs union) is made according to the procedure, established by the Tax code of the Republic of Belarus, no later than 180 days from the date of execution of the declaration on goods with marks of customs authority about release of goods according to the declared customs procedure (for the payers performing declaring to customs authorities of goods in the form of the electronic document - from the date of entering into information system of customs authorities of data on release of goods according to the declared customs procedure);

1.2. in tax declarations (calculations) for the value added tax and (or) excises turnovers on realization (transfer) of goods (the exported works on production of goods from raw materials supplied by the customer and materials) are reflected according to the Tax code of the Republic of Belarus taking into account the term established in subitem 1.1 of this Item.

2. To Council of Ministers of the Republic of Belarus to take measures for implementation of this Decree.

3. This Decree becomes effective from the date of its official publication and extends to the relations which arose since January 1, 2011.

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