On July 18, 2011 No. 320
About single questions of collection of tax for production (withdrawal) of natural resources
For the purpose of enhancement of collection of tax for production (withdrawal) of natural resources I decide:
1. Recognize production (withdrawal) of sandy loam and loam as the taxation object for production (withdrawal) of natural resources.
2. Establish tax rates for production (withdrawal):
2.1. oils - proceeding from average for the expired tax period of level of prices for oil of grade of "Yurals" in the world markets of oil raw materials * according to appendix;
2.2. potassium salt (in terms of potassium oxide) - in the amount of 12 240 Belarusian rubles for 1 ton;
2.3. sandy loam and loam - in the amount of 211 Belarusian rubles for 1 cubic meter.
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* For the purposes of this Decree the average for the expired tax period the level of prices for oil of grade of "Yurals" in the world markets of oil raw materials is understood as the amount of arithmetic averages of purchase prices and sale in the world markets of oil raw materials (Mediterranean and Rotterdam) for all days of the biddings, divided on the number of days of the biddings in the corresponding tax period.
3. Tax period of tax for oil extraction calendar month is recognized.
4. The tax amount for oil extraction is estimated as the work of the actual amount of the oil extraction for tax period and rates of tax determined in Belarusian rubles by the official rate of National Bank of the Republic of Belarus established on the last number of the expired tax period.
5. Taxpayers for oil extraction monthly represent to tax authorities the tax declaration (calculation) for tax for oil extraction no later than the 20th following the expired tax period.
6. The tax discharge for oil extraction is made no later than the 22nd following the expired tax period.
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The document ceased to be valid according to the Presidential decree RB of 11.07.2012 No. 312