of November 15, 2010 No. 83
About procedure for confirmation of export of potash fertilizers out of limits of the Republic of Belarus by Belaruskali open joint stock company and for the purpose of application of zero rate of the value added tax and recognition voided some regulatory legal acts of the Ministry of Taxes and Tax Collection of the Republic of Belarus
Based on subitem 5.6 of Item 5 and subitem 6.20-1 of Item 6 of the Regulations on the Ministry of Taxes and Tax Collection of the Republic of Belarus approved by the resolution of Council of Ministers of the Republic of Belarus of October 31, 2001 No. 1592, the Ministry of Taxes and Tax Collection of the Republic of Belarus DECIDES:
1.1. the documents confirming export of mineral or chemical potash fertilizers (further - potash fertilizers) out of limits of the Republic of Belarus (except export of potash fertilizers on the territory of state members of the Eurasian Economic Union) Belaruskali open joint stock company for the purposes of application of zero rate of the value added tax, are:
1.1.1. contracts, including supplementary agreements, Belaruskali open joint stock company with Belarusian Potash Company private company (further - BKK) or with other organizations determined by the President of the Republic of Belarus based on which potash fertilizers are implemented;
1.1.2. the register of the shipping documents of Belaruskali open joint stock company confirming export of potash fertilizers out of limits of the Republic of Belarus with indication of names of documents, their numbers and dates, costs of potash fertilizers and their quantity (it is represented in tax authority along with the tax declaration (calculation) for the value added tax);
1.1.3. confirmation about export of potash fertilizers out of limits of the territory of the Republic of Belarus.
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The document ceased to be valid since October 25, 2024 according to Item 1 of the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of October 14, 2024 No. 31