RESOLUTION OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF BELARUS AND STATE TAX COMMITTEE OF THE REPUBLIC OF BELARUS

of July 10, 2001 No. 78/99

ABOUT FEATURES OF CALCULATION AND TAX DISCHARGE ON VALUE ADDED THE REPUBLICAN DIAMOND PROCESSING UNITARY ENTERPRISE "GOMEL ON "CRYSTAL"

For the purpose of implementation of the Decree of the President of the Republic of Belarus of May 17, 2001 No. 14 "About some questions of calculation and tax discharge on value added" (The national register of legal acts of the Republic of Belarus, 2001, No. 49, 1/2671), and also measures for the state support of the republican diamond processing unitary enterprise "Gomel ON "Crystal", provided by the Presidential decree of the Republic of Belarus of December 22, 1997 No. 650 "About additional measures for the state support of the Gomel production association "Kristall" (Collection of decrees, presidential decrees and orders of the Government of the Republic of Belarus, 1997, No. 36, of the Art. 1107), the Ministry of Finance of the Republic of Belarus and the State Tax Committee of the Republic of Belarus decide:

1. Determine that:

1.1. In case of determination of the amount of the tax deductions falling on turnovers on realization of the exported goods taxable at the rate of zero in size (0) percent, the cost of the processed and rough diamonds used in production in all types, other gemstones and precious metals is excluded from proceeds from sales of these goods and total amount of proceeds from sales of goods (works, services).

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