PRESIDENTIAL DECREE OF THE REPUBLIC OF BELARUS

of January 17, 2012 No. 36

About modification and amendments in presidential decrees of the Republic of Belarus of November 24, 2005 No. 546 and of April 4, 2009 No. 175

For the purpose of creation of equal conditions of the taxation of vehicles in the single market of the countries of the Customs union:

1. Make changes and addition to the following presidential decrees of the Republic of Belarus:

1.1. in the Presidential decree of the Republic of Belarus of November 24, 2005 No. 546 "About some tax matters of vehicles" (The national register of legal acts of the Republic of Belarus, 2005, No. 188, 1/6945; 2010, No. 66, 1/11477; 2011, No. 40, 1/12453):

in Item 1:

to exclude from subitem 1.1 of the word "and value added tax";

state subitem 1.2 in the following edition:

"1.2. the tax base for calculation of the value added tax in case of realization by legal entities and individual entrepreneurs of the vehicles acquired by them at physical persons in the territory of the Republic of Belarus is determined as difference between sales price including tax on value added and at the price of acquisition of these vehicles;";

to be reworded as follows appendix to this Decree it (is applied);

1.2. in the Presidential decree of the Republic of Belarus of April 4, 2009 No. 175 "About measures for development of production of cars" (The national register of legal acts of the Republic of Belarus, 2009, No. 84, 1/10596; 2010, No. 233, 1/11955; 2011, No. 40, 1/12453):

in Item 1:

in part one of subitem 1.1 and the note to it "customs" to replace the word with the word "Customs";

in subitem 1.2:

in part one:

third to exclude the paragraph;

the fourth to state the paragraph in the following edition:

"import customs duties taking into account the international obligations of the Republic of Belarus when placing under customs procedure of release for internal consumption of the processing equipment (component parts and spare parts to it) imported for use in the territory of the Republic of Belarus for production of cars;";

in paragraph six "customs" to replace the word with the word "Customs";

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