PRESIDENTIAL DECREE OF THE REPUBLIC OF BELARUS

For the purpose of enhancement of procedure of payments of national association "Belarusian railroad" (further - the Belarusian railroad) with the budget:

1. Determine that:

1.1. The Belarusian railroad represents tax declarations (calculations) for the value added tax on transportations and the income tax on composite balance sheet of the main activities of the Belarusian railroad (further - composite balance sheet) and pays these taxes in centralized procedure according to subitems 1.2 and 1.3 of this Item. In the specified tax declarations (calculations) the tax benefits provided for the Belarusian railroad and each organization entering composite balance sheet are considered (further - the organizations);

1.2. The Belarusian railroad represents to tax authority in the place of its registration tax declarations (calculations):

on the income tax on composite balance sheet following the results of I-III quarters - no later than the 30th following the expired accounting period following the results of tax period - no later than March 20 of the year following the expired tax period;

on the value added tax on transportations - no later than the 30th following the expired accounting period;

1.3. The Belarusian railroad pays:

the income tax on composite balance sheet following the results of I-III quarters - no later than the 22nd day of the second month of the quarter following the expired accounting period following the results of tax period - no later than March 22 of the year following the expired tax period;

the value added tax on transportations - no later than the 22nd day of the second month of the quarter following the expired accounting period;

1.4. the organizations for inclusion in the tax declaration (calculation) for the value added tax for transportations transfer to monthly Belarusian railroad the tax deductions:

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